一些有用的会计术语C

C:
/WLZyT2  
&2O~BIRE  
calendar year figure 历年数字 ,ei=w,
O  
call 催缴通知；认购期权 T7O)  
call deposit 通知存款；活期存款 %=\*OIhl  
call loan 短期同业拆借；通知贷款 jpTk@  
call margin 补仓；追加保证金 oL<5hN*D  
call market 短期同业拆放市场 _#{qDG=  
call money 短期同业拆借；活期贷款 ?C   
call option 认购期权；看涨期权 ?I"?J/zm  
call price 赎回价格；提前赎回价 u]ps-R_$G  
call warrant 认购认股权证；回购认股权证 +4rd N\.  
callable share 可收回股份；可兑付股份 m| 7v76(  
called up share capital 已催缴股本 v$g\]QS p  
Canadian Dollar [CAD] 加拿大元
)@y7 qb  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 02T'B&&~  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 !C^>
tmqS  
cancellation price 取消费 IR;3{o  
cap 上限 *&R|0I{>  
capital 资本；资金 GMoz$c6n_  
Capital Accord 《资本协定》 DnW/q  
capital account 资本帐；非经常帐 ^uVPN1}b^@  
capital account commitment balance 资本帐承担额结余 !T8sWMY  
Capital Adequacy Directive [CAD] 《资本充足指引》 K]|hkp&  
capital adequacy ratio [CAR] 资本充足比率 &fU48n1Uh  
capital allowance 资本免税额 "QD>:G;u  
capital alteration 资本变更 o#BI_#b  
capital and liabilities ratio 资本负债比率 b@K1;A! S  
capital and liquidity requirement 资本与流动资金的规定 imhE=6{  
capital appreciation 资本增值 ^),t=!;p  
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 vGI)c&C>  
capital assets 资本资产 k72NXagh  
capital at risk 风险资本 \|M[W~
8  
capital base 资本基础；资金基础 *O)i)["  
capital charges 资本支出；资本费用 EVA&By6_k  
capital commitment 资本承担 P.1Z@HC  
capital contribution certificate 出资证明书 40dwp*/!  
capital convergence 划一资本充足比率 Q:b0!  
capital cost 资本成本；建设成本；建设费用 J6rWe  
capital cover 资本保证 U9awN&1([  
capital deficit 资本亏绌；资本赤字 %P(2uesd  
capital divided into shares 资本分成股份 |_ U!i  
capital element 资本因素；资本部分 \pSRG=`  
capital equipment 资本设备 2d  YU  
capital expenditure 资本开支；非经常开支 yF+mJ >kj  
capital expenses 资本费用 jJ,y+o  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 0(&Rm
R  
capital flow 资金流量 vmo!  
capital formation 资本形成；集资 ej=}OH4  
capital formation figure 资本组合数字 t\Qm2Q)>  
capital fund 资本基金 Vh]=sd<F  
capital gain 资本增益；资本增值 X gtn}7N.  
capital gains tax 资本增值税 L;+e)I]  
capital goods 资本财货；资本货物 jX*gw6!  
capital grant 非经常补助金；非经常拨款；建设补助金 +[$Td%6  
capital grant cycle 建设补助金周期 jyidNPLm4  
capital injection 注入资本；注资 w"O;: `|n  
capital input 投入资本 |tTcJ\bG  
capital intensity 资本密集度 &4l!2  
capital intensive 资本密集
L%-ENk  
capital investment 资本投资 +"~*L,ken0  
Capital Investment Fund 资本投资基金 M8y|Lm}o  
capital loss 资本损失 1(%6X*z  
capital maintenance 资本保值；资本保留 Ub4)x  
capital market 资本市场；资金市场 vu*9(t)EC  
capital market instrument 资本市场票据 [lK`~MlQ  
capital money 资本款项 K2V?[O#  
capital money subject to a trust 信托财产资本 bBGg4{  
capital movement 资本流动 lEb H4 g  
capital nature 资本性质 $~?)E;S  
capital outlay 资本支出 e:_[0#  
capital portion 资本部分 mmCGIX  
capital profit 资本利润 EZhk(LE  
capital project 基本工程项目；非经常开支项目 mGoC8t}iP  
capital receipt 资本收入
mD*!<<Sw  
capital redemption 资本赎回 P4c}@Mq3  
capital redemption business 资本赎回业务 \{ C ~B;=  
capital redemption contract 资本赎回合约 q^<;B Y  
capital redemption reserve 资本赎回储备 :R$v7{1  
capital reduction 资本减缩；减资 XIl#0-E0X  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] '
A1y~x#2B  
股本削减计划〔香港联合交易所有限公司〕 N4{g[[ T  
capital repayment 偿还资本 -Y N(j\  
capital reserve 资本储备；后备资本 !vHCftKel  
capital revenue 资本收益；非经常收入 Hd gABIuX  
capital spending 资本开支；资本支出；非经常开支 &?}h)
U#:  
capital stock 股本 wOrj-Smx  
capital stock subscription 认缴股本；认购股本 %?8.UW\m  
capital subsidy 建设津贴；基本建设津贴 XjxI@VXzUV  
capital subvention 非经常资助金 zgn`@y2  
capital sum 资本额 (IA:4E}  
capital tax 资本税 k RSY;V  
capital transfer tax 资本转移税 BV\~Dm]"  
capital turnover 资本周转率 sAZL,w  
capital value 资本价值 Qk@BM  
capital works project 基本工程项目 /1=x8Sb  
Capital Works Reserve Fund 基本工程储备基金 8&bNI@:@  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 rm|,+{  
capitalization 资本化；资本总额 6Yqqq[#V/  
capitalization of interest 利息化作本金 m93{K7O2e  
capitalized interest 化作本金的利息 )5o6*(Y  
capitalized loan 转作资本的贷款 $:onKxVM  
capitalized value 资本还原值；资本化价值 XSx'@ qH  
capitation grant 按人计算的补助金 0$U\H>r  
captive insurance business 专属自保保险业务 3jto$_3'w  
car insurance 汽车保险 FR]u
CH  
Caribbean Development Bank 加勒比开发银行 %Rk0sfLvn  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 2o W'B^-  
意大利嘉利堡银行 tlI]);iE,  
cartel 同业联盟；卡特尔 *ODc[k'(  
cartelized rates system 联营式利率制度 ]J/;Xp  
cash 现金；现款 6k+tO%{~  
cash accounting system 现金会计制度 !L/.[:X  
cash acquisition 以现金投资所得的资产 {`Mb),G  
cash allowance 现金津贴 )]m4FC:  
cash assets 现金资产 ^a!oq~ZSy  
cash at bank 银行现金；银行存款 ?3v-ppw%  
cash balance 现金结余 sp0_f;bC  
cash basis 现金收付制；收付实现制 ZOx;]D"s  
cash basis accounting 现金收付制会计；收付实现制会计 UM0#S}  
cash bonus 现金红利 1WY$Vs  
cash book 现金出纳帐；现金簿 VwXR,(  
cash client 现金客户 'l-VWqR-  
cash commission rebate 现金回佣 ?4Rq +  
cash compensation 现金补偿 LVL#qNIu  
cash contribution 现金承担额；现金分担额 piIG
SC  
cash cost 直接费用；现金成本 (?.h<v1}  
cash coupon 现金礼券 EvA8<o  
cash credit 现金信贷 ,.Lo)[(  
cash deficit 现金赤字 PX?^v8wlqL  
cash deposit and withdrawal 现金收支 ]a:T]x6'  
cash disbursement journal 现金支出日记簿 
a^VI)  
cash disbursement slip 现金支出传票；现金支出单 v)*eLX$  
cash flow 现金流量；银根 a"k,x-EL(  
cash flow lending 流动现金放款；无抵押融资 !8RJHMX&  
cash flow statement 现金流量表；现金流动表 =~dsIG  
cash flow surplus 现金流量盈余 e >7Ka\  
cash in hand 库存现金；手头现金 G2:.8ok  
cash in till 备用现金 V@1,((,l  
cash in transit 运送中现金；在运现金 c5[~2e  
cash input 投入现金 gDH|I;!  
cash input figure 现金投入数字 E <r;J  
cash limit 现金支出限额；现金限额 :`4LV  
cash margin 现金保证金 5yroi@KT  
cash market 现货市场；现金交易市场 $u)#-X;x  
cash offer 现金要约；现金补偿额 |Y2n6gkH[  
cash payment 现金付款；现金支付 bW3Ah?0N  
cash position 现金头寸 ItAC
=/(d  
cash price 现金价格 w7<4D,hk  
cash receipts journal 现金收入日记簿 GzT?I 7|M  
cash receiving slip 现金收入传票；现金收入单 ^[2siG  
cash settlement 现金结算 ]Rmu+N|  
cash surplus 现金盈余 :/}=s5aQl/  
cash with order 订货付现；凭票即付 1O90 ]c0  
cashier's order 银行本票 fECmELd  
cashier's order outstanding 未承兑的银行本票 = mhg@N4  
cash-limited subhead 有现金支出限额的分目 +]Z*_?j9{  
cash-sweep 现金彩票活动 t Q>/1  
casual client “散客”；“散户” ;;EFiaA  
CCASS Depository 中央结算系统证券存管处 owO&[D/  
CCIC Finance Limited 中芝兴业财务有限公司 p\]rxtm  
cedant 分出者 v6T<K)S  
ceding company 分出公司 gf8~Zlq4v  
ceding insurer 分出保险人 mDWRYIuN  
ceiling 上限 !VvM  
ceiling price 最高限价 dmMr
Z1u2  
central bank 中央银行 \@_?mL@=  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 SMQC/t]HT  
central banking 中央银行业务 $@WA}\D  
central banking function 中央银行职能 @\=4 Rin/q  
Central Clearing and Custodian System 中央结算及托管系统 L1q]  
Central Clearing and Depository System 中央结算及存管系统 UXHtmi|_:  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 P;ZVv{mT  
central clearing house 中央结算所 Hqu?="f=  
central clearing system 中央结算制度；集体交收系统 7TZ,bD_  
central custody system 中央托管系统 Uz`OAb  
central depository 中央存管处 +#@2,  
central depository system 中央证券存管制度 ORfMp'uP=  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 `3dGn.M  
central rate 中央汇率；中心汇率 n."XiXsN  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 k{^iv:  
Central Tender Board 中央投标委员会 df$pT?o  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 \T;(k?28HN  
centralized budgetary and payments system 集中预算及支付制度 :&s8G*  
centred 12-month moving average 十二个月定位移动平均数 C3C&hq\%  
certificate of approval 批准证明书 `O?j -zR  
certificate of beneficial entitlement to property 资产权益证书 W{kTM4  
certificate of compliance 合格证明书；合约完成证明书 [Lf8*U"  
certificate of deposit [CD] 存款证 4&B|rf  
certificate of exemption from estate duty 豁免遗产税证明书 *+J`Yk7}  
certificate of incorporation 公司注册证书；法团注册证书 z,SNJIsx  
certificate of incorporation of registered trustees 注册受托人法团证书 F Zk[w>{  
certificate of indebtedness [CI] 负债证明书 3X1 U  
certificate of insurance 保险证书 h;J%Z!Rjw  
certificate of interest 权益证明书；息票 w|ct="MG  
certificate of means 资产证明书 <I2~>x5db  
certificate of participation 参与证明书 v0%FG9Gk  
certificate of payment of profits tax 缴付利得税证明书 QEY#U|  
certificate of preference 特惠税证 byIP]7Ld  
certificate of rateable value 应课差饷租值证明书 {\ BFWGX  
certificate of registration 登记证书；注册证明书 "s\himoa  
certificate of satisfaction 清偿证明书 7t6TB*H  
certificate of transfer 转让证明书 H*&!$s.  
certificate to bearer 不记名证明书 LlbE]_Z!U%  
certification 核证 VS5D)5w#  
certification fee 核证费 U H6 Jvt  
certified cheque 经银行证明可兑现的支票 NF_[q(k'  
certified public accountant [CPA] 执业会计师 2K{)8;^  
certified statement 经证明的报表 mFBuKp+0)h  
cessation of business 停业 ,.uI>  
cession 分保 :U'Oc3l#Y  
C.F. Finance Company Limited 浙一财务有限公司 Mbtk:Gu
Y  
chance 机会；中彩机会 gyv@_}Y3  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 m=MM  
change of domicile 迁册 -QQU>_  
change to estimates 修订预算 f5#VU7=1F2  
change to the approved estimates of expenditure 核准开支预算的变动 %){)/~e&  
charge 费用；押记；抵押 Gg5>~"pb  
charge number 税单号码 sTECNY=l  
charge on assets 资产的征税 EB5^eNdL  
charge upon general revenue 从政府一般收入中拨款支付 x<) T,c5Y  
chargeable 可予征收；应课税的 oX6()FR  
chargeable agreement for sale 可予征收印花税的买卖协议 i0
[mU,  
chargeable income 应课税入息 ezr'"1Ba}  
chargeable normal trading receipt 应课税的一般营业收入 >NBwtF>  
chargeable profit 应课税利润 >uYGY{+j[  
chargeable to tax 应课税 }A7]bd  
charged to... 记入……帐目 Gq.fQ_oOb  
chargee 承押记人 )`<7qT_BM  
charge-holder 受押人 L!:;H,  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ,Z[pLF  
charging order 押记令 W_|7hwr  
chargor's right 押记人的权利 k FE<M6a9@  
charitable donation 慈善捐款 _RG2I)P  
charitable trust 慈善信托 x
)e(g}n  
charity property 慈善财产 qD5)AdCGO  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 F6 f  
charter 章程；特许权 ,<=_t{^  
charter of incorporation 成立章程 t~ z;G%a  
chartered accountant 特许会计师 _z&H
O  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 TiSV`V
q  
Chartered Institute of Public Finance and Accountancy [United Kingdom] ??g = `yH  
特许公共财政及会计学会〔英国〕 ]goPjfWvU"  
charterer 承租人 /Au7X'}  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 3>k?-%"  
Chase Manhattan Bank 美国大通银行 /m+.5Qz9)@  
chattels 实产 WL1$LLzN  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 V(6Ql j7  
Che Hsing Finance Company Limited 浙兴财务有限公司 {o8K&XU#&t  
check-and-balance system 制约平衡制度 !]!J"!xg*  
Chekiang First Bank Limited 浙江第一银行 Qy|6A@  
cheque 支票 uS{WeL6%  
Chiao Yue Finance Company Limited 侨裕财务有限公司 c4FU@^Vv  
Chiba Bank, Ltd. 千叶银行 p~Mw^SN'  
Chicago Board of Options Exchange 芝加哥期权交易所 1tFx Z#(G  
Chicago Board of Trade 芝加哥交易所 u!I=|1s  
Chicago Mercantile Exchange 芝加哥商品交易所 6Vy4]jdT5  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 6i*LP(n  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 e&F=w`F\  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 !FbW3p f  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 lAZBlO  
child allowance 子女免税额 Zs}EGC~&  
China & South Sea Bank Limited 中南银行 )|L#i2?:  
China Affairs Committee [Hong Kong Futures Exchange Limited] -!:h]
 
中国事务委员会〔香港期货交易所有限公司〕 m~vEandm  
China concept stock 中国概念股 78FK{Cr  
China Construction Bank 中国建设银行 Cg%}=  
China Development Division [Stock Exchange of Hong Kong Limited] w:@W/e*9N  
中国发展科〔香港联合交易所有限公司〕 9lSs;
zm{Q  
China Economic News 《中国经济新闻》 Yj>ezFo  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 `:EU
~4s\  
China State Bank Limited 国华商业银行 IFF3gh42.  
Chinatrust Commercial Bank, Limited 中国信托商业银行 RJA#cv~f  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 WlnS.P\+E  
Chinese Bankers Club, Hong Kong 香港银行华员会 )W3kBDD  
Chinese Banks' Association 香港华商银行公会 
"l 1z@  
Chinese Gold and Silver Exchange Society 金银业贸易场 C 4hvk'=  
Chinese New Year bonus 年奖；年终花红 e2MjV8Bs  
chit fund 银会 B3V+/o6  
Chiyu Banking Corporation Limited 集友银行有限公司 -^= JKd&p  
Chiyu Finance Company Limited 集友财务有限公司 fZrB!\Q  
Cho Hung Finance Limited 朝兴金融有限公司 5Q@4@b{C
 
choses in action 无形动产；据法权产 Ia*T*qJu  
chronological book 序时帐簿 e><,WM,e
 
Chubu Securities Finance Company 中部证券金融公司 ^uWj#  
Chung Khiaw Bank Limited 崇侨银行 n.xOu`gj  
Chung Nan Finance Company Limited 中南财务有限公司 NLO&.Q]#  
Chuo Trust & Banking Co., Ltd. 中央信托银行 MGSD;Lgn  
Chuo Trust Asia Limited 中央信托亚洲有限公司 0`"DYJ}d  
Citibank, N.A. 万国宝通银行 ]j^rJ|WTH  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 OJPi*i5*  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 c:_dW;MJ0  
Citicorp International Limited 万国宝通国际有限公司 qiyJ4^1  
civil debt 民事债项 Pxe7 \e  
Civil Service Pension Reserve Fund 公务员退休金储备基金 LkUi^1((e  
claim 申索；索偿；债权 qwHP8GU  
claim equalization fund 申索平衡基金 [35>T3Ku  
claim for refund of property tax 申请发还物业税 #%SF2P
B;  
claim of debt 债权申索 -bQi4  
claim on bank 对银行的债权 {DbWk>[DkG  
claim to dividend 摊还债款申索 -owap-Va  
claimant 申索人；索偿人 n_46;lD  
claims statistics 申索统计数字 p$@l,4@{  
class of insurance business 保险业务类别 "0Yb 2>F  
class of property 财产类别 Rln@9muXA  
claw-back 递减率 "!_,N@\t  
clearance cost 清拆成本 R'p- 4  
clearing 结算；票据交换；清算 P(Q}r7F~(  
clearing account 结算帐户 3"iJ/Hc}9  
clearing and settlement system 结算和交收系统 o.KE=zp&z  
clearing balance 结算差额 m[6c{$A/w  
clearing bank 结算银行 zr[|~-  
clearing cheque 交换支票 DO9_o9'  
clearing house 结算所；票据交换所 4W36VtQ@E  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 I"r[4>>B>0  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 0;x<0P  
clearing member 结算会员 5Z(#)sa0Og  
Clearing Members' Fund 结算会员基金 E sx`UG|  
clearing participant 结算参与者 $5Tjo T  
clearing rebate 结算费用的回佣 [HSN*LXe  
Clearing Rules [SEHK Options Clearing House Limited] OK=ANQjs(  
《结算规则》〔联交所期权结算所有限公司〕 .vhEm6wJUM  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 EF[I@voc  
Clerk to the Board of Review 税务上诉委员会书记 oq9gG)F  
client 客户；委托人；当事人 bKP@-<:]  
client agreement 客户协议 X16r$~Pb  
client confidentiality 客户保密的责任 p#tbN5i[{7  
client money 客户款项 uy oEMT#u  
client statement 客户结单 DjQgF=;  
clients fund 客户资金 RS /*Dp^  
close 结算；收市；收盘 QVPJ$~x  
close a position 平仓；轧平头寸 '=]|"  
close company 股份不公开的公司 O*+,KKPt  
close higher 收市时价位较高 ]m"6a-,`  
close lower 收市时价位较低 oAxCI/  
close mixed 收市时荣辱互见 [rtMx8T  
close of exchange 交易所停市 k|[86<&[  
close of financial year 财政年度终结 geEETb}+y  
close out 平仓 $' >|r]  
close out a long position 平长仓 7DCu#Y[  
close out a short position 平空仓 WS1$cAD2N  
close steady 收市时价格稳定 x$/:%"E  
close the gap 弥补差距 4dI=  
closed position 平仓 C9"yu&l  
closed-end investment corporation 股份固定的投资公司 |A19IXZ\  
close-out price 抛售价格 &(,-:"{pNR  
closing account 决算帐户 *4RL  
closing balance 期终结余；收市结余 Xrd-/('2  
closing price 收市价；收盘价 `Fs-z  
closing quotation 收市价；收市行情 ^DOQ+  
closing rate 收市汇价；收盘汇率 B5H=#  
closing transaction 平仓交易 DzE_p- zs  
clothing levy 成衣税 wBIhpiJX0  
club deposit 零存整付存款 -%6Y&_5VK  
Code of Aid 《资助则例》 E_j=v \  
Code of Banking Practice 《银行营运守则》 anxwK47  
Code of Best Practice [Stock Exchange of Hong Kong Limited] Lt\=E8&rh  
《最佳应用守则》〔香港联合交易所有限公司〕 OZi4S3k  
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕；《操守准则》〔香港期货交易所有限公司〕 7F 1nBd  
Code of Conduct for Persons Registered with the Securities and Futures Commission `*HM5 1U  
《证券及期货事务监察委员会注册人操守准则》 uT2w2A;  
code of practice 实务守则；经营守则；执业守则 `Uy'YfYF  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 OIdoe0JR:O  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 /F7X"_(H  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 +U*:WKdI?  
Code on Pooled Retirement Funds 《集资退休基金守则》 fD ?w!7f-1  
Code on Share Repurchases [Share Repurchase Code] D}A>`6W<  
《公司购回本身股份守则》〔《股份购回守则》〕 rwvCp_pN.  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 >'|Wrz67Z  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 Nkg^;-CV0  
co-debtor 共同债务人 25/OV"Z  
co-financing scheme 共同融资计划 ?emYLw  
cognizance 证明令 Y5$VWUrB  
coin 硬币 cHk ?$  
coin replacement programme 硬币取缔计划 c$52b4=a  
coin set 套装硬币 cy!;;bB  
coinage 硬币 FG6mh,C!  
Coinage Security Fund 硬币发行基金 ipn0WQG  
cold call 主动与准客户接触 #x[3@zP.  
collapse in prices 价格下泻；价格下挫；价格暴跌 h$rk]UM/Q  
collateral 抵押品 f4r)g2Zb[  
collateral bond 担保债券 h^=9R6im  
collateral loan 抵押贷款 RqRyZ*n  
collateral security 附属抵押品 Nr:%yvk%s  
collection 征收；收取 {'1e?  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 muKCCWy#  
collection of betting duty 收取博彩税 `/L D:R  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 TwL
Q;Q  
collective consumption 集体消费 ZIikDih1  
Collector 收税主任 g.d~`R@v  
Collector of Rates 差饷征收官 qhqqCVrsW  
Collector of Stamp Revenue 印花税署署长 l F*x\AT  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 D!nx%%q  
combined surplus 合并盈余 JWo).  
combined visible and invisible trade account 有形及无形贸易合并帐目 Kuy0Ci  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 P*.0kR1n  
commemoration coin 具纪念性的硬币 56T{JTo  
commencement of winding-up 清盘开始 2L|)uCb  
commerce and industry sub-index 工商分类指数 LGPPyKNx  
commercial activity 商业活动 LQ3J$N  
commercial bank 商业银行 ^muPjM+D  
Commercial Bank Act of Norway 《挪威商业银行法》 ^P}c0}^  
Commercial Banks Law 《商业银行法》 NG?-dkD  
commercial borrowing 商业借款 bbxo!K m"  
Commercial Code of Japan 《日本商法》 J\c\
Ar:  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 gzeTBlXg  
commercial invoice 商业发票 Lm"zW>v  
commercial letter of credit 商业信用证 (YKkJ  
commercial loan 商业贷款；商业放款
'  
commercial paper 商业票据 z]bcg$m  
commercial paper market 商业票据市场 =Xh*w  
commercial registry 商业登记处 $61j_;WF`  
commercial return 商业回报 A~%h*nZc%I  
commercial sale 商业销售 +w'He9n  
commercialization 商品化 %Tm8sQ)1  
commercially viable 具商业利益；有利可图 B7ty*)i?  
Commerzbank AG 西德商业银行 q_[V9  
commission 佣金；委员会 Z"Byv.yqb  
Commission des Operations de Bourse of France 法国证券事务监察委员会 +[Zcz4\9  
commission house 佣金行；代办行 ^b@&O-&s  
commission payable 须付的佣金 o0\d`0-el  
commission rebate 佣金回扣 2V)qnMxAZJ  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕  j2%?-(U  
Commissioner of Banking 银行监理专员〔银监专员〕 Os"T,`F2s  
Commissioner of Estate Duty 遗产税署署长 (4oO8aBB  
Commissioner of Inland Revenue 税务局局长 #xBh62yIuP  
Commissioner of Insurance 保险业监理专员 ~;P>}|6Y  
Commissioner of Rating and Valuation 差饷物业估价署署长 8xQjJ  
commitment 承担；已承担的开支；承担额；承担项目 K6M_b?XekA  
commitment fee 承诺费 p{S#>JT
r  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 k$v8cE  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 6;{E-y  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 AxZaV;%*  
Committee on Payment System [Hong Kong Monetary Authority] 3}ATt".  
支付系统委员会〔香港金融管理局〕 4VrL@c @  
Committee on Unit Trusts [Securities and Futures Commission] P[<EFjE  
单位信托委员会〔证券及期货事务监察委员会〕 &&K"3"um  
Commodities Dealers' Deposit Fund 商品交易商按金基金 SvN2}]Kh  
Commodities Trading Commission 商品交易事务监察委员会 gq[`g=x  
commodity 商品 nHTb~t5Ke  
commodity classification 商品分类法 0o&B 7N  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 \>nY%*
 
commodity dealer 商品交易商 yi@mf$A|  
commodity exchange 商品交易所 Kb,#Ot  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 G0&'B6I>  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 Zq\Vq:MX  
commodity flow method 商品流动法；商品流通法 Q3|I.I e  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 lJ/{.uK  
commodity futures contract 商品期货合约 h(M
S>=  
commodity market 商品市场 v7@O ,%  
commodity tax 商品税 @1^:V-=  
commodity trading adviser 商品交易顾问 E!zAUEVQm[  
commodity trading adviser's representative 商品交易顾问代表 T,SCK^  
commodity trading advisory contract 商品交易顾问合约 PuoN<9 #  
commodity warrant 商品期权证 ZKco  
commodity-based investment 以商品为基础的投资 _ pKWDMB$z  
common fund 共同基金 m.DC  
common property 分权共有财产 TB(!*t  
common share 普通股 VaLl$w  
common stock 普通股 f%cbBx^;  
Commonwealth Bank of Australia 澳洲联邦银行 IM9P5?kJ ?  
Commonwealth Development Corporation 英联邦发展公司 SlojB^%  
Commonwealth Finance Ministers Conference 英联邦财长会议 V^5Z9!
  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 w;(B4^?  
Commonwealth income tax 英联邦入息税 kV:C=MLI  
Commonwealth Preference 英联邦特惠制 5KvqZ1L  
communal property 公有财产；公有产业 2z615?2_U  
communication expenses 通讯费用 #uillSV  
Community Preference 欧共体特惠制 DY6ra% T  
commutation of pension 退休金的折算 11jDAA(|  
commuted gratuity 折算酬金 \(a!U,]LM  
commuted pension gratuity 经折算的退休酬金 tFKR~?Gc
 
Companies Act [United Kingdom] 《公司法令》〔英国〕  &j_:VP  
Companies Handbook 《上市公司手册》 #7yy7Y5  
companies inspector 公司检查员 v'X=|$75  
Companies Liquidation Account 公司清盘帐户 \jGvom.  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus :dkBr@u96O  
《公司条例：供股章程须载有的资料》 H]d'#1G  
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例：招股章程须载列有关土地或建筑物的评估的资料》  Im8c  
Companies Registration Officer 公司注册主任 k}r)I.Lp  
Companies Registry 公司注册处 *Qe{CE  
Companies Registry Trading Fund 公司注册处营运基金 }$T!qMst{  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 2=p"%YSn  
Company Formation and Enforcement Division [Companies Registry] g1zX^^nd,V  
公司成立及条例执行部〔公司注册处〕 [tY+P7j9)  
company in which the public are substantially interested 由公众拥有相当权益的公司 ^tY$pPA  
company limited by guarantee 担保有限公司 5|Or,8r(C  
company limited by shares 股份有限公司 cAAyyc"yJ  
company register 公司登记册 $,L,VYN  
company registration fee 公司注册费 At=l>  
company with limited liability 有限法律责任的公司 2W]y9)<c  
company's memorandum 公司组织章程 qtLXdSc  
company's reserve 公司储备 jYi{[**  
comparative advantage 比较优势；比较利益 iJD_qhd7  
compensation 补偿金；赔偿 6*r3T:u3  
Compensation Committee [Stock Exchange of Hong Kong Limited] `.8#q^  
赔偿委员会〔香港联合交易所有限公司〕 2lm{:tS  
compensation from insurance 保险赔偿 *N
|s+  
compensation fund 赔偿基金 y/}ENUGR  
compensation fund levy 赔偿基金征费 {pof=G  
compensation rate 补偿率 y$^.HI02jP  
Compensation Review Committee 赔偿检讨委员会 OP}8u"\Z  
compensation scheme 赔偿计划 l5bd);Ltq  
compensation trade 补偿贸易 ^vH3 -A;*  
compensation value 补偿值 ? (f44Zgm  
compensatory payment 补偿付款 j*05!j<'  
competition and pricing strategy 竞争与定价策略 8NS1*\z  
competitive edge 竞争优势 v'zj<|2  
competitive price 具竞争力的价格 2E X Rq  
competitive tender 竞争性投标 6 SosVE>Z  
Compliance Committee [Stock Exchange of Hong Kong Limited] aA/.EAc7  
监察委员会〔香港联合交易所有限公司〕 SXI3y  
component of expenditure 开支组成部分 LUjev\Re  
Composite Consumer Price Index 综合消费物价指数 L_4ZxsIv  
composite index 综合指数 m&X6a C'[  
composite rating 综合评级 ;r}>1LhN  
composite return form 综合报税表 3x{2Dhi  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 FTfejk!  
composite tax return 综合报税表 U%,N"]`  
composition 组合成分；债务重整协议 _2C[F~ +l  
composition of earnings 收益组合成分 2AZ)|dM'`  
compound increase 复合增加率；复合增长率 G,J~Ed  
compound interest 复利 zrJ/Fs+s  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 |vY0[#E8&  
comprador note 买办票据 }|7y.*  
comprador order 买办付款令票 i`2X[kc  
comprehensive income tax 综合所得税 l[J'FR:  
comptroller 审计主任 z nc'  
compulsory liquidation 强制清盘 T)NnWEB  
compulsory winding-up 强制清盘 "RF<i3{S  
computation 计算；计算表 j7M[]/|  
computational procedure 计算方法 *1[v08?!  
computer audit programme 电脑审计程序；电脑核数程序 `/z6Q"  
concentrated position 集中持仓量 <_tkd3t#W  
concentration risk 资金集中风险；集中融资风险 7~V,=WEe  
concept stock 概念股  MXj7Z3  
concession 特许权；宽减措施；优惠 rHWlv\+Nn  
concession contract 特许经营权合约 pwvcH3l/r  
concessionary rate 优惠率 D/&^Y'|T  
concordat 协定；契约；国际监管条约 iS"(  
condition 条件 01nbR+e  
conditional endorsement 附有条件的背书 "7k 82dw  
conditional offer 有条件要约 ~e!b81  
conditional sale agreement 有条件售卖协议 02~+$R]L  
conditions of tender 投标章程 ZAG iaq  
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》 JM@}+pX  
conduct of business standard 业务操守准则 Vp'Zm:
 
Confidentiality Understandings 保密谅解文件 :2KLziO2  
confirmation letter 确认书 7.o:(P1??g  
confirmation of mail transfer 信汇证明书 R]7-6  
Confirmation of Payment 已缴税证明书 6O>GVJ
bw  
confirmed letter of credit 保兑信用证 fiq4|!^h  
confirming bank 保兑银行 ]OZk+DU:  
confiscation order 没收令 %;E/{gO  
connected transaction 关连交易 TFWx(}1  
consensus capitalism 共识资本主义 p(F}
[bP  
conservative investor 保守投资者 =nYd|Ok  
consideration 代价；对价；约因 :|:Disg  
consideration issue [listing method] 代价发行〔上市方式〕 -H3tBEvoI  
consideration other than cash 现金以外的代价 {5=Iu\
e  
consignee 收货人；代售人 By
rK|lVM0  
consignment 托运；寄售 9;^r  
consignor 付货人；托运人；寄售人 Qv%"iSe~J  
consolidated account 综合帐目 aF9p%HPDw  
consolidated account expenditure 综合帐目开支 D9;2w7v  
consolidated balance sheet 综合资产负债表 [`~E)B1Y  
consolidated cash deficit 综合现金赤字 
Bw31h3yB  
consolidated cash surplus 综合现金盈余 pb(YA/  
consolidated enterprises sectorial index 综合企业分类指数 G 1rsd  
consolidated net earnings 综合净收益；综合净盈利 c7[<X<yk  
consolidated net profit 综合净利润；综合纯利 ) /kf  
consolidated policy 综合保单 Nd.+Rs  
consolidated price 综合价格 cu4&*{  
consolidated profit and loss account 综合损益帐；综合损益表 GnlP#;  
consolidated public sector expenditure 公营部门综合开支 bm>,$GW(  
consolidated revenue account 综合收入帐 (RR:{4
I  
consolidated shareholders' fund 综合股东资金 'E{n1[b  
consolidation of shares 股份合并 Zxm
Mw  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 Fq6sl}b(On  
consortium company 财团公司 Tl^9!>\Q  
consortium loan 银团贷款 @O/Jy2>3H  
constant dollar figure 固定币值 5U&b")3IT!  
constant market price 固定市价 "F(LTppy  
constant price 固定价格 i(
^&ZmG  
constant price series 固定物价计算数列 kCXQHX  
constant rate 固定比率  :1q)l  
constituent stock 成分股 s4@dEK8W  
constitution 章程；组织章程 2F0@M|'  
construction output 建造产出量 W0X/&v,k*  
constructive trust 法律构定信托 {8)Pke  
consultant accountant 顾问会计师 7cGc`7  
consultant's fee 顾问费 W=fw*ro  
Consultation Paper on Proposed Regulation on Share Margin Financing `.dX@<  
《监管股票按贷财务的建议谘询文件》 DD3.el}6a  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability U[EM<5@I  
《有关联交所检讨董事资格的程序的谘询文件》 TBN0uk  
consumer behaviour 消费者行为 hjVct r  
Consumer Council 消费者委员会 GJ:65)KU  
consumer credit financing operation 消费者信贷业务 ^tS{a*Yn  
consumer demand 消费者需求 2sj
[hI  
consumer durables 耐用消费品 I%]~]a  
consumer expenditure 消费开支 jN\} l|;q  
consumer goods 消费品 'u6T^YS  
consumer market 消费市场 mXd,{b'  
consumer price 消费物价 PuvC MD  
Consumer Price Index [CPI] 消费物价指数 Y40`~  
Consumer Price Index (A) 甲类消费物价指数 &@tD/Jw3  
Consumer Price Index (B) 乙类消费物价指数 poZ04Uxo>  
Consumer Price Index Classification System 消费物价指数分类法 zW^_w&fd^j  
Consumer Price Index Report 《消费物价指数月报》 ^gb3DNV~y  
Consumer Price Index series 消费物价指数系列 G_GV  
consumer price inflation 消费物价上涨 [?3]+xr:  
Consumer Representative Action Fund 消费者集体诉讼基金 uD=i-IHT  
consumer sentiment 消费意欲 (yjx+K_[  
consumer spending 消费开支；消费支出 &b[.bf  
consumption expenditure 消费开支 ]Ek6EuaK  
consumption pattern 消费模式 <j}n/G]  
consumption product 消费产品 _i_^s0J  
consumption tax 消费税 g.wp }fz  
contango 交易延期费；延期交割费；期货溢价
|JZ3aS   
contingencies warrant 紧急拨款令；应急支款授权书 v~f_~v5J!  
contingency 应急费用；意外开支准备金 #k
%$A}9  
contingency allowance 应急准备金 &cDLSnR  
contingency sum 应急费用；意外开支准备金 Hc`)Q vFRW  
contingent assets 或有资产 !~+"TI}_%w  
contingent debt 或有债权；待确定债务 'R&Y pR  
contingent interest 待确定的权益 X]^FHYjhS  
contingent liabilities 或有负债 BI\ )vr$  
contingent profit 或有利润 ]JQ7x[  
contingent right 或有的权利 {BkTJQ)  
continue to hold a deposit 继续持有存款 $#3O:aW  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 G:$Ta6=  
continuing rent 连续租金 F*`*5:7  
continuing trustee 留任受托人 :fo.9J  
continuous licensing system 长期持牌制度 ,$i2vGd  
Continuous Net Settlement System [CNS System] 持续净额交收系统 zX{O"w  
contra account 对销帐户 SG:Fn8  
contra flow 资金回流 KIyhvY~  
contra item 对销项目 f{ ;L"*L  
contra transfer 对销转拨 ,$"*X-1  
contract 合约 bXVH7Fy  
contract for difference 差价合约 ObK-<kGcB  
contract for service 服务合约 ]mDsd*1  
contract for settlement 平仓合约 F E`4%X  
contract note 成交单据 v2OK/W,0  
contract of copartnery 合伙合约 V}?*kx~T2C  
contract of indemnity 弥偿合约 +m|S7yr'  
contract of insurance 保险合约 ^|u7+b'|t  
contract of reinsurance 再保险合约 8|Wu8z--  
contract price 合约价格 d']CBoK  
contracting party 订约人；立约人；缔约国 <>=A6
 
contractual agreement 合约协议 :{:R5d(_I  
contractual commitment 合约承担 %sd1`1In  
contractual joint venture 合约式联营企业 N_3$B=  
contractual mutual fund 合约互惠基金 mGss9eZa  
contractual right 合约权利
]!@z3Hv3  
contractual savings fund 合约储蓄基金  rG#o*oA  
contributed surplus 实缴资本盈余 )uj:k*`)  
contribution 出资；供款；捐款；分担款项 7Cx*Ts$  
contribution account 供款帐户 DGR[2C)@N  
contribution to gross domestic product 在本地生产总值中所占比率 8>U{>]WG  
contribution to investment 出资额 g+g0iS  
contribution to pension fund 退休金供款 D8Ntzsr6  
contributor 供款人；出资人；捐助人 Ll" Kxg  
contributory 分担人 /INjP~C  
contributory scheme 供款计划 $KSdNFtM)A  
contrived cessation of business 有预谋的停业 GyirE`  
control 控制权；控制；管制 MHl ffj  
control of a company 公司的控制权；公司控股权 U +c?x2\  
control of business 业务的控制权 u'Od~x^z  
controlled company 受控制公司 |6]2XW  
controller 控制人；控权人；会计长 bl8zcpdL  
controller of an authorized institution 认可机构控权人 +JyD W%a:L  
controlling company 控股公司 OoW,mmthj>  
controlling interest 控制权益；控股权益 ??\1eo2gB  
controlling officer 管制人员 \fX0&l;T9\  
controlling officer's report 管制人员报告 K1
S:P( S  
controlling shareholder 控股股东；持有控股权的股东 ss{y=O%9"  
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 #$-zg^  
conventional lending 传统放款；常规放款 *d~).z)  
conversion 兑换；换算；转换〔证券〕 ((& y:{?G  
conversion factor 换算因数 caG5S#8-"  
conversion of stock 公债的转换 +c7e[hz  
conversion rate 兑换率；换算率；转换价格〔证券〕 Ly\ `  
convertibility 可兑性；兑换性；自由兑换 8i epG  
convertibility undertaking 兑换保证 y\a@'LFL  
convertible 可兑换；可换股 t@#+vs@  
convertible currency 可兑换货币 5 )A(q\  
convertible debenture 可转换债权证 XZh1/b^DMN  
convertible loan stock 可转换股的债权股额 )$EmKOTt:  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 pr;n~E 'kq  
conveyance 转易；转易契；财产转让证书 r6JQRSakR  
conveyance of property 财产转让 H0!LiazA>  
conveyance on sale 售卖转易契 v&7yqEm}B  
conveyancing fee 业权转易费 |:H 9#=  
conveyancing scale charges 物业转易收费标准 D^_]x51>  
cooling-off period 冷静期 D)O2=aQ;]  
co-owner 共同拥有人；分权共有人 p`+=) n  
co-partner 共同合伙人 [8kufMY|  
co-partnership 共同合伙 'P AIh*qA  
Copenhagen Stock Exchange 哥本哈根证券交易所 !6`pq  
core capital 核心资本 n]%T>\gw  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons 5`_UIYcI  
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 ''P
u  
Core Principles for Effective Banking Supervision [Basle Committee] 9$ VudE>;  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 TnuaP'xZ  
cornering “夹仓”；轧空；囤积居奇
g!QX#_~Il  
corporate borrower 借款公司；借款机构 sKg IKYG}T  
corporate business 公司企业；公司业务 @IXvp3r  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] "dkDT7  
企业传讯部〔香港联合交易所有限公司〕 /JqNiqvh  
corporate customer 公司客户 \GF9;N}V  
corporate dealer 公司交易商 (BT{\|,V_m  
Corporate Finance Division [Securities and Futures Commission] o4.?m6d  
企业融资部〔证券及期货事务监察委员会〕 h!~Qyb>W  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 v=pkze  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 bZ5cKQ\6  
corporate governance 公司管治 6E^h#Ozl 9  
corporate income tax 公司所得税  BN_I#8r  
corporate investment adviser 公司投资顾问 YcRo>:I  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 GLBzl
Z?  
corporate plan 公司计划 {uCXF~v  
corporate practice 执业法团 Eo) #t{{  
corporate profits tax 公司利得税 > w-fsL  
corporate savings 公司储蓄 'DhH:PR  
corporate service tax 公司服务税 'K!u}py  
corporate signature 法团的签名 gN/kNck  
corporation 法团；公司 IYG,n
t!  
corporation bond 公司债券 o8RVmOXe  
corporation stock 公司股证；地方债券〔英国〕 B4#XQ-  
corporation tax 公司税 P&snIJ  
correction phase of stock market 股市调整期 HV?Q{XK.b  
Correctional Services Industries Suspense Account 惩教工业暂记帐 vY"i^
a`f  
corrective affidavit 修正遗产申报誓章 'NAC4to;;  
correspondent bank 代理银行 \yE*nZ  
Cosmos Finance Limited 宇宙财务有限公司 &6@#W]_  
cost 成本；费用；价格 zObrp  
cost centre 成本中心 #0*oj/  
cost competitiveness 成本竞争力 JS!`eO/8  
cost control 成本控制；成本管理 -"CXBKHb  
cost convention 原值成本法；成本惯例 CMiE$yC  
cost effectiveness 成本效益；经济效益 Tlar@lC|u  
cost efficiency 成本效率 nO
m-Yb+F  
cost element 成本要素 V[#$Sz[G  
cost flow 成本流转 8[B0[2O  
cost input 投入资金 BO%aCK&  
cost management information system 成本管理资料系统 Y00hc8<  
cost of an asset 资产成本 "y7IH GJ\3  
cost of borrowing 借贷成本 4!U)a  
cost of capital 资本成本；资金成本 lf9mdbm  
cost of installation 安装费 }m -A #4.  
cost of issue 招股费用；发行股份费用 Lz/{ q6>  
cost of living 生活费用 p Lwtm@  
cost of transmitting 传送费用 olxnQYFo  
cost overrun 成本超支 PK&\pkX  
cost price 成本价格 4(D1/8  
cost price structure 成本价格结构 OpLo[Y\  
cost to the revenue 政府收入的损失；政府减少的收入 PKg>|]Rf.  
cost-benefit analysis 成本效益分析 =M],5<2;  
cost-benefit study 成本效益研究 >(\Z-I&YQ  
cost-book company 以成本帐原则组成的公司 lc(}[Z/|V  
cost-effectiveness analysis 成本效益分析 =K;M\_k%y  
costing 成本计算；成本计算法 (7 O?NS  
costing and pricing policy 成本及定价政策 8-s7s!j  
costing exercise 成本计算工作 =M."^X  
costing review 成本检讨 DX(!G a  
cost-of-living allowance 生活津贴 kQ99{lH,5  
cost-of-living index 生活指数；生活费用指数 &
~&oB;uR  
cost-plus pricing 成本加成定价法 cna/?V  
cost-push inflation 成本推动的通货膨胀 B1k;!@@14  
cost-recovery basis 收回成本的原则 }8Yu"P${Y  
cost-related charges 依成本而定的收费 V6!1(|  
cost-related fee 依成本而定的收费 PLueH/gC.  
co-surety 共同担保人 .jv#<"DW  
co-trustee 共同受托人 ?'^dYQ4  
cotton futures 期棉 ^|lw~F  
Council of SEHK 联交所理事会 |ERf3  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 c>b{/92%  
counterclaim 反申索 2u%YRrp  
counterfoil 联页〔收据〕；存根〔支票〕；票根 :soR7oHZ  
counter-guarantee 反担保 jmJeu@(  
counter-inflationary policy 反通货膨胀政策 M`49ydh&  
countersignature 副署签名；连署签名 *3A)s O  
country debt provisioning 债务国坏帐准备 6R|^IPOGp  
country of beneficial ownership 实益拥有国 5_[we1$P  
coupon 息票；赠券 S7h?tR*u  
coupon rate 息票利率 *cy!PF&  
cover 保证金；承保范围；补仓 1a tQ9  
cover note 临时保单 Zq"  
cover short position 补仓；填平空仓 &Vy.)0  
coverage 保额；承保范围 W}P9I&3  
covered call 备兑认购期权 DR(/|?k+  
covered option 备兑期权 Oq[YbQ'GE  
covered warrant 备兑认股权证 giHWC%/  
crash 狂泻；暴跌；崩溃 zrL+:/t  
creation of new heads and subheads 开立新总目及分目 `&jG8l
Ha  
credit 信用；信贷；信用证；贷项 U.pGp]\Q)G  
credit advice 贷项通知书 >zV  
credit agency 征信所；信用调查机关
ly::?  
Credit Agricole Indosuez 东方汇理银行 V)Ze>Pp  
credit arrangement 信贷安排 )W^$7Em  
credit balance 贷方结余 ^D?{[L
Bc  
credit card 信用卡 62 9g_P)  
credit card scheme 信用卡计划 (b"kN(  
Credit Commercial de France 法国商业银行 =Bos>;dl  
Credit Committee 贷款委员会 7{Zs"d{s  
credit control 信贷管制 !7n`-#)  
credit conversion factor 信贷换算因数 6B!v;93U  
credit easing 放宽信贷 4G'-"u^g  
credit exposure 信贷风险 V$g!#V  
credit facility 信贷安排；信贷融通；信用透支 OV/ &'rC  
Credit Guarantee Scheme 信贷保证计划 H+5S )r  
credit item 贷项 F
nCMr_  
credit limit 信贷限额 
\ch4c9  
Credit Lyonnais 里昂信贷银行 [{.9#cQ"  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 f>[{1M]n\  
credit rating 信贷评级 C#@-uo2  
credit rating agency 信贷评级机构 }=fls=c/0  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 ]2rCn};  
credit risk 信贷风险 |F49<7XB[~  
credit sale 赊销；赊售 d Z}|G-:  
credit side 贷方 nk"nSXm3SR  
credit squeeze 信贷紧缩；收紧信贷 'kHa_
  
credit to... 记入……帐目 `RyH~4\;  
credit to be given against tax 税款抵免 "%ZAL\x  
credit transfer 信贷转帐；信用转帐 MogIQ  
credit union 储蓄互助社 KtcuGI/A  
Credit Union League of Hong Kong 香港储蓄互助社协会 3oM&#a  
creditor 债权人 b!T-{Ns6  
creditor's petition 债权人的呈请书 &*; Z(ul&9  
creditworthiness 信誉；信用可靠程度 )W>9{*4m  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 T:3}W
0s,  
criminal bankruptcy 刑事破产 ;{1
ws  
criminal bankruptcy order 刑事破产令 %(B6eiA  
criminal bankruptcy petition 刑事破产呈请书 ;umbld0  
criterion for credit 授信原则 4ah5}9{g  
critical path analysis 关键路线分析法；要径分析法 vRLWs`1j  
cross rate 套价；套汇汇率；交叉汇率 5s:g(gy3BR  
cross-currency settlement risk 跨国货币结算风险 5l]
qhi3f  
crossed cheque 划线支票 [tkP2%1  
crossed trade 交叉买卖；交叉盘买卖 BFQ`Ab+  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 =%d.wH?dZ/  
cross-holding 相互持股；交叉持股 9>/:c\q+  
cross-margining 跨市场保证金制度 FKy2C:R(]  
cross-referencing system 相互参照系统 Vo%DoZg  
cross-subsidization 互相资助；互相津贴 5P[urOvV  
Crown Agent 英联邦代办 dMK\ y4#i  
crude activity rate 粗略经济活动率 1IN^,A]r2h  
crude econometric model 粗略计量经济模式 )CD-cz6n  
culpable insider dealing 应受谴责的内幕交易 )v %tyU  
cum dividend 连股息 ^L-; S  
cumulative appreciation 累积升值；累积增值 w"Y'I$  
cumulative deficit 累积赤字；累积亏损 `V{'G
F&[  
cumulative dividend 累积股息 /%AA\`:6  
cumulative financial position 累积财政状况 ?~X^YxWsY  
cumulative realized investment 累积的已实现投资 f@ .s(i=z  
currency 货币 =D Tbz3<  
currency adjustment factor 货币调整因子；币值调整因素 &%4A3.qE  
currency board arrangement “货币发行局”制度 2+|U!X  
Currency Board Operations Sub-Committee 货币发行委员会 x{3q'2  
Currency Committee [Hong Kong Futures Exchange Limited] hw1J <Pl*  
货币委员会〔香港期货交易所有限公司〕 l%#z  
currency crisis 货币危机 {j%7/T{  
currency denomination 货币面值 /\U:F  
currency futures 货币期货；外汇期货 Go !{T  
currency futures contract 货币期货合约；外汇期货合约 cHon' tS  
currency in circulation 流通货币 >g,i"Kg  
currency matching 货币配对 ?>q5Abp[  
currency note 纸币；钞票 \R,8xID_t  
currency option 货币期权 %t%D|cf  
currency swap 货币掉期；货币互兑；货币互惠信贷 c3N,P<#  
currency warrant 货币认兑证；货币认股权证 XhmUtbs  
current account 往来帐户；支票户口；经常帐目 _+d*ljP)l3  
current assets 流动资产 -+WE9  
current domestic value 现行本地价格 '~E=V:6  
current liabilities 流动负债 c\VD8 :  
current market price 当时市价；现时市价 _f@nUv*  
current price 当时价格；现时价格 ]~9YRVeC  
current price series 当时物价计算数列 S5e"}.]|  
current year rules of assessment 当年度评税规则 ~T9wx  
cushion 缓冲；缓冲时限〔债券〕 4S*dNYc  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 R0T{9,;[`  
custodian 保管人 fz<GPw  
custodian trustee 保管受托人 @"n]v)[4  
custody 保管 Svm'ds7>  
customer 客户 !JbWxGN`jn  
customer lending 客户贷款 -_irkpdC[  
customer statement 客户对数单；客户结单 qP72JxT  
cut loss “斩仓”；减少损失 x<=R?4@rq  
cut margin “斩仓” g5t`YcL  
cut-off date 截止日期 X{P=2h#g  
cut-throat competition 割喉式竞争；恶性竞争 ^
=y%s  
cycle of activity 活动循环；商业循环 Y``]66\Fp  
cyclical fluctuation 周期性波动 T]2=  
cyclical inflation 周期性通货膨胀 0xc|Wn>  
cyclical nature of the economy 经济的周期性情况 c:2LG_mQ  
;+rcT;_^/  
D.A.H. Private Bank Limited安新私人銀行有限公司 "e
d A  
Dah Sing Bank Limited大新銀行有限公司 '1b4nj|<m  
Dah Sing Finance Limited大新

顶 SEIJ+u9XsA  
R,m|+[sl  
知识太多了 ]p8<Vluv  
zG\:#,9  
要慢慢看 D/puK  
谢谢斑竹了