一些有用的会计术语C

C: ]
5B5J  
c}lUP(Ss  
calendar year figure 历年数字 W,}C*8{+  
call 催缴通知；认购期权 wQDKv'zU1  
call deposit 通知存款；活期存款 mI@]{K}Q%  
call loan 短期同业拆借；通知贷款 LY/K,6^a  
call margin 补仓；追加保证金 /z`
LB  
call market 短期同业拆放市场 <!R~G-D#_T  
call money 短期同业拆借；活期贷款 0zetOlFbO  
call option 认购期权；看涨期权 nCJ)=P.d  
call price 赎回价格；提前赎回价 GoZr[=d  
call warrant 认购认股权证；回购认股权证 RY/9Ku `  
callable share 可收回股份；可兑付股份 zaa>]~g.  
called up share capital 已催缴股本 mm'Pe4*  
Canadian Dollar [CAD] 加拿大元 ux'!1mN  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 a//<S?d$:  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 o[
0Cv*  
cancellation price 取消费 (;V6L{Rf>  
cap 上限 BA53
 
capital 资本；资金 Ac|IBXGa=  
Capital Accord 《资本协定》 &")ON[|b  
capital account 资本帐；非经常帐 2{% U\^-  
capital account commitment balance 资本帐承担额结余 cd#@"&r  
Capital Adequacy Directive [CAD] 《资本充足指引》 `q".P]wtKN  
capital adequacy ratio [CAR] 资本充足比率 g7rn|<6FI  
capital allowance 资本免税额 hr(E,TAe  
capital alteration 资本变更 {|bf`  
capital and liabilities ratio 资本负债比率 ;5
?$q  
capital and liquidity requirement 资本与流动资金的规定 hxGZ}zq*S  
capital appreciation 资本增值 ~+7q.XL$$K  
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〕 .9PPWY;H  
capital assets 资本资产 5_9mA4gs@  
capital at risk 风险资本 ^,qi`Tk  
capital base 资本基础；资金基础 7NE"+EP\{2  
capital charges 资本支出；资本费用 ZXh6Se4o  
capital commitment 资本承担 FY@ErA7~  
capital contribution certificate 出资证明书 9])dLL0  
capital convergence 划一资本充足比率 V)
=!pT
 
capital cost 资本成本；建设成本；建设费用 iG^o@*}a  
capital cover 资本保证 O'*KNJX  
capital deficit 资本亏绌；资本赤字 e3}`]  
capital divided into shares 资本分成股份 qlNK }  
capital element 资本因素；资本部分 2r]80sWY  
capital equipment 资本设备 B;@7  
capital expenditure 资本开支；非经常开支 fczId"   
capital expenses 资本费用 $OldHe[p  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 gDa}8!+i  
capital flow 资金流量 by (xv0v;  
capital formation 资本形成；集资 ,C1}gPQ6<  
capital formation figure 资本组合数字 |>Qj]  
capital fund 资本基金 }w}2'P'T  
capital gain 资本增益；资本增值 buu~#m1z  
capital gains tax 资本增值税 yyW;VKN  
capital goods 资本财货；资本货物 9(V12gn+lk  
capital grant 非经常补助金；非经常拨款；建设补助金 wsYvbI!  
capital grant cycle 建设补助金周期 Mj|\LF +  
capital injection 注入资本；注资 ]
yiwdQ  
capital input 投入资本 2x<,R/}  
capital intensity 资本密集度 w9Bbvr6  
capital intensive 资本密集 SvLI%>B
=9  
capital investment 资本投资 >08'+\~:b  
Capital Investment Fund 资本投资基金 * G!C 'w\$  
capital loss 资本损失 XvETys@d  
capital maintenance 资本保值；资本保留 y@Z@ eK3  
capital market 资本市场；资金市场 xp7`[.  
capital market instrument 资本市场票据 \R\?`8Orz  
capital money 资本款项 p#go<Y#  
capital money subject to a trust 信托财产资本 PUZH[-:c  
capital movement 资本流动 NitsUg@<  
capital nature 资本性质 Cdg/wRje  
capital outlay 资本支出 +twl`Z3n  
capital portion 资本部分 QH7"' u6  
capital profit 资本利润 wVX]"o  
capital project 基本工程项目；非经常开支项目 WdI9))J2S  
capital receipt 资本收入 Dukvi;\  
capital redemption 资本赎回 jfF   
capital redemption business 资本赎回业务 '_oWpzpe  
capital redemption contract 资本赎回合约 %? -E)n[  
capital redemption reserve 资本赎回储备 BJC$KmGk  
capital reduction 资本减缩；减资 z-ns@y(f@X  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] =z#6mSx|W  
股本削减计划〔香港联合交易所有限公司〕 +?y ', Ir  
capital repayment 偿还资本 "sh*,K5x|  
capital reserve 资本储备；后备资本 4@19_+3  
capital revenue 资本收益；非经常收入 )B'&XLK  
capital spending 资本开支；资本支出；非经常开支 DXA<m2&64N  
capital stock 股本 ?i'N9 /(  
capital stock subscription 认缴股本；认购股本 In13crr4!  
capital subsidy 建设津贴；基本建设津贴 5,dKha  
capital subvention 非经常资助金 {02$pO  
capital sum 资本额 ;GQCq@)-  
capital tax 资本税 *WMI<w~_  
capital transfer tax 资本转移税 ISa}Km>Q  
capital turnover 资本周转率 ,^wjtA3j8  
capital value 资本价值 !r^fX=X>'  
capital works project 基本工程项目 o0ky]9 P  
Capital Works Reserve Fund 基本工程储备基金 PzF>yG
[  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 WAq!_xE  
capitalization 资本化；资本总额 b:B+x6M  
capitalization of interest 利息化作本金 9!} ?}`'_  
capitalized interest 化作本金的利息 *{y({J  
capitalized loan 转作资本的贷款 <tUl(q+ty  
capitalized value 资本还原值；资本化价值 zH|YVg  
capitation grant 按人计算的补助金 (>]frlEU~  
captive insurance business 专属自保保险业务 "t0l)P*C}  
car insurance 汽车保险 2nra@  
Caribbean Development Bank 加勒比开发银行 VN3[B eH  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] ^5E:hW[*  
意大利嘉利堡银行 ~t+T5`K  
cartel 同业联盟；卡特尔 aFw \w>*^  
cartelized rates system 联营式利率制度 kB[l6`  
cash 现金；现款 O,.c gX   
cash accounting system 现金会计制度 'Nkd *  
cash acquisition 以现金投资所得的资产 -XASS%  
cash allowance 现金津贴 kF]sy8u]  
cash assets 现金资产 G]v BI=  
cash at bank 银行现金；银行存款 UpTVLx^c  
cash balance 现金结余 mY=Q#nG  
cash basis 现金收付制；收付实现制 c,j[ix  
cash basis accounting 现金收付制会计；收付实现制会计 '8w}m8{y  
cash bonus 现金红利 {<cL@W  
cash book 现金出纳帐；现金簿 B)/L[ )S  
cash client 现金客户
@bRKJPU9)  
cash commission rebate 现金回佣 DbWaF5\yD  
cash compensation 现金补偿 1VKu3  
cash contribution 现金承担额；现金分担额 "%(SLQOyy  
cash cost 直接费用；现金成本 9QP-~V{$  
cash coupon 现金礼券 :_8Nf1B+T  
cash credit 现金信贷 ~`97?6*Ra  
cash deficit 现金赤字 -kk0zg &|i  
cash deposit and withdrawal 现金收支 u_HCXpP!Q  
cash disbursement journal 现金支出日记簿 {k}$L|w  
cash disbursement slip 现金支出传票；现金支出单 *3iEO>  
cash flow 现金流量；银根 +-r ~-bs  
cash flow lending 流动现金放款；无抵押融资 ctOBV  
cash flow statement 现金流量表；现金流动表 F,8?du]  
cash flow surplus 现金流量盈余 y g:&cIr,  
cash in hand 库存现金；手头现金 #_SsSD=.Sy  
cash in till 备用现金 -xXdT$Xd  
cash in transit 运送中现金；在运现金 G)IK5zCDd  
cash input 投入现金 V1#:[o63+  
cash input figure 现金投入数字 CL3b+r  
cash limit 现金支出限额；现金限额 $;pHv<  
cash margin 现金保证金 z[Ah9tM%  
cash market 现货市场；现金交易市场 8-B6D~i  
cash offer 现金要约；现金补偿额 Y(RB@+67  
cash payment 现金付款；现金支付 &>f]  
cash position 现金头寸 "l 8YD&q  
cash price 现金价格 5[y+X|Am  
cash receipts journal 现金收入日记簿 (nu;o!mo9  
cash receiving slip 现金收入传票；现金收入单 4iDqd  
cash settlement 现金结算 lFtH;h,==v  
cash surplus 现金盈余 dI+Y1Vq  
cash with order 订货付现；凭票即付 j=dGNi)R  
cashier's order 银行本票 x,NV{uG$n  
cashier's order outstanding 未承兑的银行本票 4_P6P  
cash-limited subhead 有现金支出限额的分目 mCe"=[  
cash-sweep 现金彩票活动 OF}."a  
casual client “散客”；“散户” RkZyqt @+  
CCASS Depository 中央结算系统证券存管处 BgT(~8'  
CCIC Finance Limited 中芝兴业财务有限公司 d`UK mj  
cedant 分出者 o<gK
"P  
ceding company 分出公司 f
HODS9HQ  
ceding insurer 分出保险人 wQ^RXbJI9  
ceiling 上限 oFb~|>d  
ceiling price 最高限价 Te
%V+l  
central bank 中央银行 k4PXH  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 a>Wr2gPko  
central banking 中央银行业务 |%oI,d=ycv  
central banking function 中央银行职能 :6:,s#av  
Central Clearing and Custodian System 中央结算及托管系统 $0gGRCCG;  
Central Clearing and Depository System 中央结算及存管系统 x1h&`QUP  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 R`J.vMT  
central clearing house 中央结算所 IISdC(5  
central clearing system 中央结算制度；集体交收系统 GG`j9"t4  
central custody system 中央托管系统 _+j#
.o>  
central depository 中央存管处 E!RlH3})  
central depository system 中央证券存管制度 R=<%!  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 4,08`5{  
central rate 中央汇率；中心汇率 =9h!K:,k  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 F/PH=Dk  
Central Tender Board 中央投标委员会 T/FZn{I  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 u9m ~1\R*  
centralized budgetary and payments system 集中预算及支付制度 iR"6VO  
centred 12-month moving average 十二个月定位移动平均数 |xF!3GGms  
certificate of approval 批准证明书 Gs\D`|3=  
certificate of beneficial entitlement to property 资产权益证书 Jj/}GVNc7  
certificate of compliance 合格证明书；合约完成证明书 y=0)vi{]  
certificate of deposit [CD] 存款证 GExr] 2r  
certificate of exemption from estate duty 豁免遗产税证明书 kl1/(  
certificate of incorporation 公司注册证书；法团注册证书 ;|`<B7xf  
certificate of incorporation of registered trustees 注册受托人法团证书 I7W`\d)  
certificate of indebtedness [CI] 负债证明书 g[*"LOw  
certificate of insurance 保险证书 W&k@p9  
certificate of interest 权益证明书；息票 S17;;w0  
certificate of means 资产证明书 S,EL=3},=  
certificate of participation 参与证明书 *07?U")  
certificate of payment of profits tax 缴付利得税证明书 ^/VnRpU  
certificate of preference 特惠税证 +z[+kir  
certificate of rateable value 应课差饷租值证明书 "@^Q"RF  
certificate of registration 登记证书；注册证明书 UhJ{MUH`  
certificate of satisfaction 清偿证明书 SOZs!9oi  
certificate of transfer 转让证明书 )PkW,214#  
certificate to bearer 不记名证明书 Gr>CdB>~+  
certification 核证 (*b<IGi;  
certification fee 核证费 I$R
1#s  
certified cheque 经银行证明可兑现的支票 P4zwTEk`  
certified public accountant [CPA] 执业会计师 (xE |T f  
certified statement 经证明的报表 /M JI^\CA  
cessation of business 停业 qyAn
q%B}  
cession 分保 l-P6B
9e|\  
C.F. Finance Company Limited 浙一财务有限公司 5KfrkZ  
chance 机会；中彩机会 Dlpmm2  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 G3 |x%/Fbp  
change of domicile 迁册 P,xIDj4d  
change to estimates 修订预算 ^?wR{q"8  
change to the approved estimates of expenditure 核准开支预算的变动 M.xZU\'ty  
charge 费用；押记；抵押 puLgc$?  
charge number 税单号码 Fv*QcB9K  
charge on assets 资产的征税 ]Ok'C"V(j  
charge upon general revenue 从政府一般收入中拨款支付 (S4HU_,88  
chargeable 可予征收；应课税的 d"@ /{O^1  
chargeable agreement for sale 可予征收印花税的买卖协议 Nw*F1*v`  
chargeable income 应课税入息 61b*uoq0w?  
chargeable normal trading receipt 应课税的一般营业收入 CiGXyhh  
chargeable profit 应课税利润 MsBm0r`a  
chargeable to tax 应课税 I

Mncl=1  
charged to... 记入……帐目 ;l1.jQh  
chargee 承押记人 B;S'l|-?  
charge-holder 受押人 as'yYn8  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 r
W090Py  
charging order 押记令 ak-agH  
chargor's right 押记人的权利 [2YPV\=  
charitable donation 慈善捐款 [Y~~C J  
charitable trust 慈善信托 MN8>I=p  
charity property 慈善财产 &4+|{Zx0  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 0b/@QgJ  
charter 章程；特许权 ZyDNtX%  
charter of incorporation 成立章程 }n "5r(*^@  
chartered accountant 特许会计师 SQhVdYU1'  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 7r50y>  
Chartered Institute of Public Finance and Accountancy [United Kingdom] yj@k0TWT$  
特许公共财政及会计学会〔英国〕 q7<d|s
 
charterer 承租人 OR*JWW[]  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 q)f_!N  
Chase Manhattan Bank 美国大通银行 Bz <I7h  
chattels 实产 }6B
Xa  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 PO8Z2"WI  
Che Hsing Finance Company Limited 浙兴财务有限公司 Z#B}#*<C  
check-and-balance system 制约平衡制度 {%CW!Rc
 
Chekiang First Bank Limited 浙江第一银行 |d&C<O
;f  
cheque 支票 ,vO\n^  
Chiao Yue Finance Company Limited 侨裕财务有限公司 S0Io$\ha  
Chiba Bank, Ltd. 千叶银行 kz1#"8Zd!  
Chicago Board of Options Exchange 芝加哥期权交易所 /a<UKh:A[  
Chicago Board of Trade 芝加哥交易所 Kc95yt  
Chicago Mercantile Exchange 芝加哥商品交易所 7y&6q`y E  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 nu7 R  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 NJ+$3n om  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 vy}_aD{B  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 NuSdN>8ll  
child allowance 子女免税额 G<=I\T'g;  
China & South Sea Bank Limited 中南银行 j}tM0U
g.U  
China Affairs Committee [Hong Kong Futures Exchange Limited] p"c6d'qe  
中国事务委员会〔香港期货交易所有限公司〕 dq@ *8ui  
China concept stock 中国概念股 J5HN*Wd  
China Construction Bank 中国建设银行 1 z~|SmP1  
China Development Division [Stock Exchange of Hong Kong Limited] Zs{7km  
中国发展科〔香港联合交易所有限公司〕 6dmb bgO)  
China Economic News 《中国经济新闻》 b_ak@LYiu  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 UWEegFq*
 
China State Bank Limited 国华商业银行 U65l o[  
Chinatrust Commercial Bank, Limited 中国信托商业银行 :IBP "  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 \O4s0*gw  
Chinese Bankers Club, Hong Kong 香港银行华员会 ]hS<"=oj  
Chinese Banks' Association 香港华商银行公会 w|]Tt="   
Chinese Gold and Silver Exchange Society 金银业贸易场 *;9
H\%  
Chinese New Year bonus 年奖；年终花红
vanV|O  
chit fund 银会 [5p3:D  
Chiyu Banking Corporation Limited 集友银行有限公司 u<uc"KY=  
Chiyu Finance Company Limited 集友财务有限公司 Gp \-AwE  
Cho Hung Finance Limited 朝兴金融有限公司 MZ&.{SY7  
choses in action 无形动产；据法权产 k(pJVez  
chronological book 序时帐簿 1;1;-4k7I  
Chubu Securities Finance Company 中部证券金融公司 A$N%deb  
Chung Khiaw Bank Limited 崇侨银行 l"A/6r!Dp  
Chung Nan Finance Company Limited 中南财务有限公司 >\^oCbqF}~  
Chuo Trust & Banking Co., Ltd. 中央信托银行 7%EIn9P  
Chuo Trust Asia Limited 中央信托亚洲有限公司 ZzN
HEV  
Citibank, N.A. 万国宝通银行 qqe"hruF
J  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 .B-b51Uz  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 $u.rO7)  
Citicorp International Limited 万国宝通国际有限公司 Z^2SG
_pD  
civil debt 民事债项 ;akW i]  
Civil Service Pension Reserve Fund 公务员退休金储备基金 3vcyes-U  
claim 申索；索偿；债权 Ahl&2f\  
claim equalization fund 申索平衡基金 OblHN*  
claim for refund of property tax 申请发还物业税 O
|+Z
EBP  
claim of debt 债权申索 :e=7=|@7  
claim on bank 对银行的债权 =oIt.`rf  
claim to dividend 摊还债款申索 >J3mta3  
claimant 申索人；索偿人 \XmplG:  
claims statistics 申索统计数字 |9%~z0  
class of insurance business 保险业务类别 {q`8+$Z;  
class of property 财产类别 (J%4}Dm  
claw-back 递减率 ] 1pIIX}  
clearance cost 清拆成本 V\x'w*FP  
clearing 结算；票据交换；清算 1t^y?<)  
clearing account 结算帐户 ?k4Hk$V  
clearing and settlement system 结算和交收系统 G#e]J;   
clearing balance 结算差额 'DVn /3?X  
clearing bank 结算银行 G-2~$ u  
clearing cheque 交换支票 q[VQ?b~9  
clearing house 结算所；票据交换所 lY"l6.c  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 U`=r.>  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 '%t$mf!nV  
clearing member 结算会员 %;ED}X  
Clearing Members' Fund 结算会员基金 hBX.GFnw  
clearing participant 结算参与者 gEsD7]o(=  
clearing rebate 结算费用的回佣 8)eRm{  
Clearing Rules [SEHK Options Clearing House Limited] %;
h1n6=v2  
《结算规则》〔联交所期权结算所有限公司〕 s=-?kcoJ2d  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 J)B3o$  
Clerk to the Board of Review 税务上诉委员会书记 rhQ+ylt8I  
client 客户；委托人；当事人 o.NU"$\?  
client agreement 客户协议 &4|]VOf  
client confidentiality 客户保密的责任 hG.}>(VV  
client money 客户款项 Q2Ey RFT  
client statement 客户结单 ?OF$J|h  
clients fund 客户资金 1="]'!2Is  
close 结算；收市；收盘 fqbeO9x  
close a position 平仓；轧平头寸 (^FMm1@T  
close company 股份不公开的公司 9)]`le  
close higher 收市时价位较高 eA(\#+)X `  
close lower 收市时价位较低 $peL1'Evo  
close mixed 收市时荣辱互见 g]HWaFjc5  
close of exchange 交易所停市 qjkWCLOd  
close of financial year 财政年度终结 }NwmZw>_  
close out 平仓 yW1N&$n  
close out a long position 平长仓 i^jM9MAi  
close out a short position 平空仓 D*~Q;q>  
close steady 收市时价格稳定 fJ.=,9:<  
close the gap 弥补差距 AJLzLb
V+  
closed position 平仓  dnC"`  
closed-end investment corporation 股份固定的投资公司 D$)F X(  
close-out price 抛售价格 p gLhxc:  
closing account 决算帐户 aC1 xt(  
closing balance 期终结余；收市结余 89D`!`Ah]  
closing price 收市价；收盘价 3{co.+  
closing quotation 收市价；收市行情 rwUhNth-Qh  
closing rate 收市汇价；收盘汇率 hlV(jz  
closing transaction 平仓交易 *8a[M{-
X  
clothing levy 成衣税 =v\}y+ Yh  
club deposit 零存整付存款 /_cpS
q  
Code of Aid 《资助则例》 i:
UN  
Code of Banking Practice 《银行营运守则》 UdkNb}L  
Code of Best Practice [Stock Exchange of Hong Kong Limited] (AZneK :*  
《最佳应用守则》〔香港联合交易所有限公司〕 ld(_+<e  
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕；《操守准则》〔香港期货交易所有限公司〕 / zNVJhC  
Code of Conduct for Persons Registered with the Securities and Futures Commission HI D6h!  
《证券及期货事务监察委员会注册人操守准则》 8q9^  
code of practice 实务守则；经营守则；执业守则 l2Py2ZI-b  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 b_{+OqI  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 `k
I}p  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 4%nK0FAj  
Code on Pooled Retirement Funds 《集资退休基金守则》 g=4P-i3  
Code on Share Repurchases [Share Repurchase Code] wjX0r7^@  
《公司购回本身股份守则》〔《股份购回守则》〕 h6LjReNo  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 t"%~r3{  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 Bq~S=bAB>R  
co-debtor 共同债务人 otjT?R2g'  
co-financing scheme 共同融资计划 2ALYfZ|d  
cognizance 证明令 d:&cq8^  
coin 硬币 AX@bM  
coin replacement programme 硬币取缔计划 2xuU[  
coin set 套装硬币 Y(rQ032s  
coinage 硬币 (0 t{  
Coinage Security Fund 硬币发行基金 Dy. |bUB!f  
cold call 主动与准客户接触 B\AyG4J  
collapse in prices 价格下泻；价格下挫；价格暴跌 kH0kf-4\  
collateral 抵押品
X J]+F  
collateral bond 担保债券 2i6P<&@  
collateral loan 抵押贷款 ^v;8 (eF  
collateral security 附属抵押品 <]S M$)=D  
collection 征收；收取 nrpbQ(zI*  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 /8_x]Es/  
collection of betting duty 收取博彩税 p|;#frj  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 E?K(MT&@  
collective consumption 集体消费 tx1TtWo  
Collector 收税主任 _pS)bxw  
Collector of Rates 差饷征收官 gEVoY,}/-U  
Collector of Stamp Revenue 印花税署署长 k~<ORnda  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 L-|7 &  
combined surplus 合并盈余 ;2BPEo>z9  
combined visible and invisible trade account 有形及无形贸易合并帐目 P&o+ut:  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 'g)5vI~'  
commemoration coin 具纪念性的硬币 TffeCaBv  
commencement of winding-up 清盘开始 }/NL"0j+4  
commerce and industry sub-index 工商分类指数 :8)3t! A  
commercial activity 商业活动 !C' Y 7  
commercial bank 商业银行 Gqar5  
Commercial Bank Act of Norway 《挪威商业银行法》 "$%&C%t  
Commercial Banks Law 《商业银行法》 6 ;\>,  
commercial borrowing 商业借款 y>UQm|o<W  
Commercial Code of Japan 《日本商法》 /WAOpf5  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 `a7b,d  
commercial invoice 商业发票 K^AIqL8  
commercial letter of credit 商业信用证 8.`5"9Vh  
commercial loan 商业贷款；商业放款 0R+<^6^l)  
commercial paper 商业票据 I%{D5.du  
commercial paper market 商业票据市场 g ?%]()E  
commercial registry 商业登记处 EJ:2]!O  
commercial return 商业回报 czo*_q%  
commercial sale 商业销售 /4*>.Nmb,f  
commercialization 商品化 =cR=E
{20  
commercially viable 具商业利益；有利可图 0F 4%Xz  
Commerzbank AG 西德商业银行 1@]gBv<  
commission 佣金；委员会 Z79Y$d>G<E  
Commission des Operations de Bourse of France 法国证券事务监察委员会 %.IW H9P7  
commission house 佣金行；代办行 |oOA;JC)(  
commission payable 须付的佣金 pi*?fUg!W  
commission rebate 佣金回扣 F*B^#AZg  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 G"<} s mB  
Commissioner of Banking 银行监理专员〔银监专员〕 hdH-VR4  
Commissioner of Estate Duty 遗产税署署长 ]
mO7O+  
Commissioner of Inland Revenue 税务局局长 [py/\zkn  
Commissioner of Insurance 保险业监理专员 @q" #.?>s  
Commissioner of Rating and Valuation 差饷物业估价署署长 L|2WTyMU  
commitment 承担；已承担的开支；承担额；承担项目 >Cr'dKZ}  
commitment fee 承诺费 QN~9O^  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 -Ze2]^#dl  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 -S$Y0FDV  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 )Oj%3  
Committee on Payment System [Hong Kong Monetary Authority] pEGHW;  
支付系统委员会〔香港金融管理局〕 ^zS|O]Tx  
Committee on Unit Trusts [Securities and Futures Commission] ? i|LO  
单位信托委员会〔证券及期货事务监察委员会〕 5m6I:s`pK  
Commodities Dealers' Deposit Fund 商品交易商按金基金 s)~H_,  
Commodities Trading Commission 商品交易事务监察委员会
/$ueLa  
commodity 商品  D z>7.'3  
commodity classification 商品分类法 +JFE\>O  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 Mg^3Y'{o  
commodity dealer 商品交易商 7}e{&\0=l  
commodity exchange 商品交易所 %i9*2{e#~  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 2I~a{:O  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 u@[JX1&3"n  
commodity flow method 商品流动法；商品流通法 {f%x8t$  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 )d?L*X~y'  
commodity futures contract 商品期货合约 5fhe{d"si  
commodity market 商品市场 T 3+lYE  
commodity tax 商品税 pXxpEv  
commodity trading adviser 商品交易顾问 9d,2d5Y  
commodity trading adviser's representative 商品交易顾问代表 ?m.Ry  
commodity trading advisory contract 商品交易顾问合约 Xu5^ly8p9q  
commodity warrant 商品期权证 ?[Qxq34  
commodity-based investment 以商品为基础的投资 RZKczZGZg  
common fund 共同基金 L)Ru]X`  
common property 分权共有财产 gtb,}T=1  
common share 普通股 mt3j$r{_  
common stock 普通股
}&*,!ES*  
Commonwealth Bank of Australia 澳洲联邦银行 AqP7UL  
Commonwealth Development Corporation 英联邦发展公司 XbAoW\D(  
Commonwealth Finance Ministers Conference 英联邦财长会议 _"";SqVB  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 IY9##&c3>  
Commonwealth income tax 英联邦入息税 Z
Nbb8v  
Commonwealth Preference 英联邦特惠制 4^BHJOvs  
communal property 公有财产；公有产业 NA8$G|.?  
communication expenses 通讯费用 wn{DY v7B  
Community Preference 欧共体特惠制 'St\$X  
commutation of pension 退休金的折算 m&r?z%  
commuted gratuity 折算酬金 [mI;>q  
commuted pension gratuity 经折算的退休酬金 M)CE%/P  
Companies Act [United Kingdom] 《公司法令》〔英国〕 UzmD2AsO"  
Companies Handbook 《上市公司手册》 pSJc.j  
companies inspector 公司检查员 a<`s'N1G  
Companies Liquidation Account 公司清盘帐户 k39;7J  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus &!FWo@  
《公司条例：供股章程须载有的资料》 ?wS/KEl=O  
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》 P"mD73a  
Companies Registration Officer 公司注册主任 ( u}tUv3  
Companies Registry 公司注册处 tqe8:\1yK  
Companies Registry Trading Fund 公司注册处营运基金 a)Ca:p  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 B mxBbg  
Company Formation and Enforcement Division [Companies Registry] APucA  
公司成立及条例执行部〔公司注册处〕 yY42+%P  
company in which the public are substantially interested 由公众拥有相当权益的公司 |nj,]pA  
company limited by guarantee 担保有限公司 wi/dR}*A  
company limited by shares 股份有限公司 >)PcK  
company register 公司登记册 ;O7<lF\7o  
company registration fee 公司注册费 9i+SU|;j  
company with limited liability 有限法律责任的公司 w[wrZ:[  
company's memorandum 公司组织章程 </8F  
company's reserve 公司储备 J'>i3eLq  
comparative advantage 比较优势；比较利益 tO^KCnL  
compensation 补偿金；赔偿 ~<#!yRy>r  
Compensation Committee [Stock Exchange of Hong Kong Limited] j5>3Td.  
赔偿委员会〔香港联合交易所有限公司〕 v=I 'rx  
compensation from insurance 保险赔偿 {m+(j (6-  
compensation fund 赔偿基金 o=VDO,eS  
compensation fund levy 赔偿基金征费 7Z<ba^
r}  
compensation rate 补偿率 6>Szxkz  
Compensation Review Committee 赔偿检讨委员会 >A;9Ee"&  
compensation scheme 赔偿计划 9Iod[ x  
compensation trade 补偿贸易 ]1 OZY@  
compensation value 补偿值 r|tTDKGQ  
compensatory payment 补偿付款 XZFM|=%X  
competition and pricing strategy 竞争与定价策略 _7"G&nZ0  
competitive edge 竞争优势 Pb^Mc <j  
competitive price 具竞争力的价格 ("L&iu\`@  
competitive tender 竞争性投标 Bzw!,(u/ "  
Compliance Committee [Stock Exchange of Hong Kong Limited] 4U;6 2 jq  
监察委员会〔香港联合交易所有限公司〕 k/ 9S  
component of expenditure 开支组成部分 ^B|Q&1  
Composite Consumer Price Index 综合消费物价指数 @ukIt  
composite index 综合指数 oopACE>  
composite rating 综合评级 >~sAa+Oxi  
composite return form 综合报税表 ^l4=/=RR  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 f6h!wx  
composite tax return 综合报税表 gOA  
composition 组合成分；债务重整协议 =i/7&gC  
composition of earnings 收益组合成分 ~)JNevLZ  
compound increase 复合增加率；复合增长率 'bXm,Ed  
compound interest 复利 Xn'{g  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人  !Z'x h +  
comprador note 买办票据 |h; _r&  
comprador order 买办付款令票 u!As?AD.  
comprehensive income tax 综合所得税 D^knN-nZ*  
comptroller 审计主任 g= ql 3N  
compulsory liquidation 强制清盘 ./009p  
compulsory winding-up 强制清盘 {\Eqo4A5}  
computation 计算；计算表 bI,gNVN=  
computational procedure 计算方法 B9RB/vHH  
computer audit programme 电脑审计程序；电脑核数程序 -&u2C}4s  
concentrated position 集中持仓量 &K_"5.7-56  
concentration risk 资金集中风险；集中融资风险 y[s* %yP3l  
concept stock 概念股 8)D5loS  
concession 特许权；宽减措施；优惠 Ck|3DiRQ  
concession contract 特许经营权合约 !kl9X-IiI  
concessionary rate 优惠率 SWYIQ7*  
concordat 协定；契约；国际监管条约 ;:[!I]E0  
condition 条件 2?9SM@nAY  
conditional endorsement 附有条件的背书 EVW{!\8[  
conditional offer 有条件要约 JEK6Ms;)A  
conditional sale agreement 有条件售卖协议 w}<CH3cx  
conditions of tender 投标章程 ^f-?xXPx  
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》 #mNM5(o  
conduct of business standard 业务操守准则 i%8I (F  
Confidentiality Understandings 保密谅解文件 w>:~Ev]  
confirmation letter 确认书 ]e'Ol$3U9=  
confirmation of mail transfer 信汇证明书 "?Eh_Dw  
Confirmation of Payment 已缴税证明书 s\6kXR  
confirmed letter of credit 保兑信用证 .&AS-">Z  
confirming bank 保兑银行 ~L G).  
confiscation order 没收令 8
]N  
connected transaction 关连交易 q89#Ftkt  
consensus capitalism 共识资本主义 ztNm,1pnQ  
conservative investor 保守投资者 `43`*=  
consideration 代价；对价；约因 8Q&hhmOnz  
consideration issue [listing method] 代价发行〔上市方式〕 wr/Z)e =^3  
consideration other than cash 现金以外的代价 ][|)qQ%V  
consignee 收货人；代售人 06 kjJ4  
consignment 托运；寄售 `[<j5(T  
consignor 付货人；托运人；寄售人 @tY)s  
consolidated account 综合帐目 ))" *[  
consolidated account expenditure 综合帐目开支 /Ot=GhN]  
consolidated balance sheet 综合资产负债表 5JE8/CbH  
consolidated cash deficit 综合现金赤字 OKU9v{  
consolidated cash surplus 综合现金盈余 dcMWCK  
consolidated enterprises sectorial index 综合企业分类指数 #HD$=ECcw  
consolidated net earnings 综合净收益；综合净盈利 x:`]uOp  
consolidated net profit 综合净利润；综合纯利 sglYT!O  
consolidated policy 综合保单 5TqT`XTz
m  
consolidated price 综合价格 ~N+bD  
consolidated profit and loss account 综合损益帐；综合损益表 E-NuCP%|c  
consolidated public sector expenditure 公营部门综合开支 <n iq*  
consolidated revenue account 综合收入帐 {%(_Z`vI  
consolidated shareholders' fund 综合股东资金 ]wg+zOJu]+  
consolidation of shares 股份合并 E>tlY&0[$  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 e~C^*wL  
consortium company 财团公司 9Z,vpTE
 
consortium loan 银团贷款 !\Y85o>JU  
constant dollar figure 固定币值 w`(EW>i  
constant market price 固定市价 FnN@W^/z  
constant price 固定价格 85rXm*Df
 
constant price series 固定物价计算数列 qNP&f8fH  
constant rate 固定比率 &D "$N"  
constituent stock 成分股 @'.(62v  
constitution 章程；组织章程 M^\#(0^2@  
construction output 建造产出量 Iz/o|o]#  
constructive trust 法律构定信托 8}3dwr;-  
consultant accountant 顾问会计师 c7mIwMhl~  
consultant's fee 顾问费 n&Q{ [E  
Consultation Paper on Proposed Regulation on Share Margin Financing *Z! #6(G  
《监管股票按贷财务的建议谘询文件》 'k=GSb  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability A2{u("^[6  
《有关联交所检讨董事资格的程序的谘询文件》 #>+O=YO  
consumer behaviour 消费者行为 - Dm/7Sxd`  
Consumer Council 消费者委员会 pei-R  
consumer credit financing operation 消费者信贷业务 U^trZ])  
consumer demand 消费者需求 e&G!5kz!  
consumer durables 耐用消费品 )~1QOl "~  
consumer expenditure 消费开支 &>UI{  
consumer goods 消费品 LXr yv;H  
consumer market 消费市场 b !FX]d1~k  
consumer price 消费物价 `A8nAgbe  
Consumer Price Index [CPI] 消费物价指数 -4|\,=j  
Consumer Price Index (A) 甲类消费物价指数 nPp\IE}:  
Consumer Price Index (B) 乙类消费物价指数 ^EGe%Fq*x]  
Consumer Price Index Classification System 消费物价指数分类法 _T6l*D  
Consumer Price Index Report 《消费物价指数月报》 QMoh<[3qu  
Consumer Price Index series 消费物价指数系列 bce>DLF  
consumer price inflation 消费物价上涨 $;1#gq%  
Consumer Representative Action Fund 消费者集体诉讼基金 [:
-Ltfr  
consumer sentiment 消费意欲 H]V@Q~?e  
consumer spending 消费开支；消费支出 {VBx;A3*I  
consumption expenditure 消费开支 3okh'P%+  
consumption pattern 消费模式 #9Z\jW6b  
consumption product 消费产品 gF(aYuk  
consumption tax 消费税 MA\"JAP/  
contango 交易延期费；延期交割费；期货溢价 (9hCO-r  
contingencies warrant 紧急拨款令；应急支款授权书 "oZ-W?IKE  
contingency 应急费用；意外开支准备金 h}&WBN  
contingency allowance 应急准备金 \_pP:e  
contingency sum 应急费用；意外开支准备金 fZK&h.  
contingent assets 或有资产 E5D5  
contingent debt 或有债权；待确定债务 (H/JB\~r  
contingent interest 待确定的权益 pi)7R:i  
contingent liabilities 或有负债 w%jc' ;|  
contingent profit 或有利润 .i[rd4MCK  
contingent right 或有的权利 Ek|#P{!  
continue to hold a deposit 继续持有存款 >p4#AfGF  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 M>+FIb(  
continuing rent 连续租金 4LqJ4jo  
continuing trustee 留任受托人 ?-CZJr  
continuous licensing system 长期持牌制度 ',L>UIXw  
Continuous Net Settlement System [CNS System] 持续净额交收系统 (Zi(6 T\z  
contra account 对销帐户 tz&'!n}  
contra flow 资金回流 h2g|D(u)  
contra item 对销项目 C8qA+dri  
contra transfer 对销转拨 5)fEs.r0U  
contract 合约 <[O8{9j  
contract for difference 差价合约 QXZjsa_|  
contract for service 服务合约 J;|r00M  
contract for settlement 平仓合约 7`;55Se  
contract note 成交单据 ~kUdHne(  
contract of copartnery 合伙合约 XXsN)2  
contract of indemnity 弥偿合约 *-~B{2b<  
contract of insurance 保险合约 XQAdb"
`  
contract of reinsurance 再保险合约 mM.-MIp  
contract price 合约价格 BgLW!|T[  
contracting party 订约人；立约人；缔约国 N S*e<9  
contractual agreement 合约协议 &z[39Q{~  
contractual commitment 合约承担 NF`WA-W8@  
contractual joint venture 合约式联营企业 O,(p><k$/  
contractual mutual fund 合约互惠基金 ]O'dwC  
contractual right 合约权利 %[(DFutJY+  
contractual savings fund 合约储蓄基金 BX :77?9,+  
contributed surplus 实缴资本盈余 aBk~/  
contribution 出资；供款；捐款；分担款项 9 p6QNDp  
contribution account 供款帐户 r|t;#  
contribution to gross domestic product 在本地生产总值中所占比率 P@P(&{@  
contribution to investment 出资额 et|QW;*L  
contribution to pension fund 退休金供款 Fy!uxT-\  
contributor 供款人；出资人；捐助人 Ws'OJ1  
contributory 分担人 'EFSr!+  
contributory scheme 供款计划 23XSQHVx  
contrived cessation of business 有预谋的停业 8s6~l.
v  
control 控制权；控制；管制 r8\"'4B1  
control of a company 公司的控制权；公司控股权 fx@Hd!nO~"  
control of business 业务的控制权 P$z8TDCH  
controlled company 受控制公司 6'6"Ogu%'  
controller 控制人；控权人；会计长 5~Vra@iab:  
controller of an authorized institution 认可机构控权人 "Sp+Q&2U  
controlling company 控股公司 | k"?I  
controlling interest 控制权益；控股权益 d&K2\n  
controlling officer 管制人员 )SG+9!AbMZ  
controlling officer's report 管制人员报告 @
T53%v<5  
controlling shareholder 控股股东；持有控股权的股东 b~?FV>gl  
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》 m
1DzUq;  
conventional lending 传统放款；常规放款 @i`*i@g  
conversion 兑换；换算；转换〔证券〕 v'Y)~Kv@!  
conversion factor 换算因数 n_5m+ 1N  
conversion of stock 公债的转换 L'k)  
conversion rate 兑换率；换算率；转换价格〔证券〕 D<9FSxl6  
convertibility 可兑性；兑换性；自由兑换 q]F2
bo  
convertibility undertaking 兑换保证 T1TKwU8l  
convertible 可兑换；可换股 b X.S`  
convertible currency 可兑换货币 a f[<[2pma  
convertible debenture 可转换债权证 QI*Y7R~<  
convertible loan stock 可转换股的债权股额 v;.7-9c*  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 jbx@ty  
conveyance 转易；转易契；财产转让证书 \s
B a  
conveyance of property 财产转让 *:r@-=M3=  
conveyance on sale 售卖转易契 EVc Ees  
conveyancing fee 业权转易费 fD1J@57  
conveyancing scale charges 物业转易收费标准 mY9^W2:  
cooling-off period 冷静期 t,$4J6  
co-owner 共同拥有人；分权共有人 vt0XCUnK  
co-partner 共同合伙人 d~f_wN&r  
co-partnership 共同合伙 PLDg'4DMg  
Copenhagen Stock Exchange 哥本哈根证券交易所 3vx*gfr3  
core capital 核心资本 ^CZ!rOSv  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons (jYHaTL6Y'  
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 28qTC?  
Core Principles for Effective Banking Supervision [Basle Committee] @, v'V!  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 (`+%K_  
cornering “夹仓”；轧空；囤积居奇 II$B"-  
corporate borrower 借款公司；借款机构 #({0HFSC:j  
corporate business 公司企业；公司业务 4B>N[#-0=  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] 8>" vAEf  
企业传讯部〔香港联合交易所有限公司〕 X`kTbIZ|  
corporate customer 公司客户 3|4jS"t{
f  
corporate dealer 公司交易商 ta`}}I  
Corporate Finance Division [Securities and Futures Commission] *Dx&}"  
企业融资部〔证券及期货事务监察委员会〕 b#;%TbDF  
Corporate Finance (D.T.C.) Limited 协联财务有限公司  ^2-2Jz@  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 wc7gOrPpm  
corporate governance 公司管治 JvFd2@  
corporate income tax 公司所得税 LQT^1|nq  
corporate investment adviser 公司投资顾问 X
B  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 @~pIyy\_  
corporate plan 公司计划 hl`4_`3y  
corporate practice 执业法团 h}PeXnRU  
corporate profits tax 公司利得税 ]?!#*<t r  
corporate savings 公司储蓄 5U)Ia>p  
corporate service tax 公司服务税 wZv"tbAWLV  
corporate signature 法团的签名 &2-d
ZK  
corporation 法团；公司 &DoYz[q  
corporation bond 公司债券 !{'C.sb?~  
corporation stock 公司股证；地方债券〔英国〕 c#'t][Ii  
corporation tax 公司税 Fj? Q4_  
correction phase of stock market 股市调整期 -xg$qvK  
Correctional Services Industries Suspense Account 惩教工业暂记帐 m
$^Wyk}  
corrective affidavit 修正遗产申报誓章 ?wzE+p-  
correspondent bank 代理银行 ~,[<R  
Cosmos Finance Limited 宇宙财务有限公司
``*iK  
cost 成本；费用；价格 S<do.{|p[  
cost centre 成本中心 1<y(8C6  
cost competitiveness 成本竞争力
'Rbv3U  
cost control 成本控制；成本管理 +&?#Gdb  
cost convention 原值成本法；成本惯例 ?.1yNO*s  
cost effectiveness 成本效益；经济效益 #-S%aeB  
cost efficiency 成本效率
ph*?y  
cost element 成本要素 &h1.9AO  
cost flow 成本流转 cMxuG'{=.  
cost input 投入资金 OwhMtYq  
cost management information system 成本管理资料系统 R42+^'af  
cost of an asset 资产成本 *?sdWRbu}l  
cost of borrowing 借贷成本 DC?U+  
cost of capital 资本成本；资金成本 u#9H  
cost of installation 安装费 tkT:5O6  
cost of issue 招股费用；发行股份费用 zN2CI6  
cost of living 生活费用 5>z`==N)  
cost of transmitting 传送费用 8nzDLFxp_  
cost overrun 成本超支 m-V_J`9"  
cost price 成本价格 HCOv<k  
cost price structure 成本价格结构 Nn/me  
cost to the revenue 政府收入的损失；政府减少的收入 `[) awP  
cost-benefit analysis 成本效益分析 a2J01B  
cost-benefit study 成本效益研究 3>60_:+Zb  
cost-book company 以成本帐原则组成的公司 D#VUx9kugv  
cost-effectiveness analysis 成本效益分析 u.!}s2wT#  
costing 成本计算；成本计算法 )anprhc  
costing and pricing policy 成本及定价政策  bT(}=j  
costing exercise 成本计算工作 cJ[gCS  
costing review 成本检讨 Zb> UY8  
cost-of-living allowance 生活津贴 sw<GlF"  
cost-of-living index 生活指数；生活费用指数 y5>X0tT  
cost-plus pricing 成本加成定价法 {O24:'K&  
cost-push inflation 成本推动的通货膨胀 nPlg5&E  
cost-recovery basis 收回成本的原则 05o +VF;z  
cost-related charges 依成本而定的收费 TVy\%FP^L  
cost-related fee 依成本而定的收费 f]c{,LFvZ  
co-surety 共同担保人 TsiI5'tx  
co-trustee 共同受托人 BO5\rRa0  
cotton futures 期棉 +5AWX,9,-  
Council of SEHK 联交所理事会 IIj :\?r  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 6"@`iY  
counterclaim 反申索 jL^3/0"o  
counterfoil 联页〔收据〕；存根〔支票〕；票根 e,J q<=j  
counter-guarantee 反担保 "d1~(0=6<m  
counter-inflationary policy 反通货膨胀政策 Cp!bsasj  
countersignature 副署签名；连署签名 e`]x?t<U4/  
country debt provisioning 债务国坏帐准备 k*xMe-  
country of beneficial ownership 实益拥有国 d v8q&_  
coupon 息票；赠券 VsIDd}~C%  
coupon rate 息票利率 Y52f8qQq  
cover 保证金；承保范围；补仓 {|!> {  
cover note 临时保单 2%!yV~Z  
cover short position 补仓；填平空仓 {,:yZ&(  
coverage 保额；承保范围 = Ob-'Syg>  
covered call 备兑认购期权 `i~kW  
covered option 备兑期权 o8uak*"{  
covered warrant 备兑认股权证 w|t}.u  
crash 狂泻；暴跌；崩溃 MS7rD%(,'  
creation of new heads and subheads 开立新总目及分目 t4Q&^AC  
credit 信用；信贷；信用证；贷项 [2*?b/q3J  
credit advice 贷项通知书 Q)mYy
  
credit agency 征信所；信用调查机关 wqx9  
Credit Agricole Indosuez 东方汇理银行 Pp{Re|.  
credit arrangement 信贷安排 t%S2D  
credit balance 贷方结余 TzSEQS{  
credit card 信用卡 NeI#gJ1A  
credit card scheme 信用卡计划 3Gk\3iU!  
Credit Commercial de France 法国商业银行 Z'!Ii+'6  
Credit Committee 贷款委员会 pB(|Y]3A  
credit control 信贷管制 =lb5 #  
credit conversion factor 信贷换算因数 obzdH:S  
credit easing 放宽信贷 AHB_[i'>7  
credit exposure 信贷风险 z^,P2kqK_  
credit facility 信贷安排；信贷融通；信用透支 K;L6<a A#  
Credit Guarantee Scheme 信贷保证计划 !c2<-3e  
credit item 贷项 O su 75@3  
credit limit 信贷限额 Rz03he  
Credit Lyonnais 里昂信贷银行 Y|X!da/  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 ;Q.'u  
credit rating 信贷评级 Xtk3~@  
credit rating agency 信贷评级机构 h/s8".\  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 td!Y
wN*  
credit risk 信贷风险 0bz':M#k &  
credit sale 赊销；赊售 u.yjk/jF  
credit side 贷方 eeVzOq(  
credit squeeze 信贷紧缩；收紧信贷 TxA%{0  
credit to... 记入……帐目 ;{j@ia  
credit to be given against tax 税款抵免 DeK&_)g| Z  
credit transfer 信贷转帐；信用转帐 OCN:{  
credit union 储蓄互助社 tO}Y=kZa{  
Credit Union League of Hong Kong 香港储蓄互助社协会 NG+%H1!$_  
creditor 债权人 52P^0<Wq  
creditor's petition 债权人的呈请书 >1*Dg?/=S  
creditworthiness 信誉；信用可靠程度 ^ }kqAmr  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 #Fkn-/nL  
criminal bankruptcy 刑事破产 G=(ja?d  
criminal bankruptcy order 刑事破产令 tNf_,]u  
criminal bankruptcy petition 刑事破产呈请书 q;Rhx"x>T  
criterion for credit 授信原则 1sNZl&  
critical path analysis 关键路线分析法；要径分析法 ]K-B#D{P  
cross rate 套价；套汇汇率；交叉汇率 7X{@$>+S  
cross-currency settlement risk 跨国货币结算风险 WupONrH1e  
crossed cheque 划线支票 $?*XPzZ  
crossed trade 交叉买卖；交叉盘买卖 $z,rN
\[  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 49!(Sa_]j  
cross-holding 相互持股；交叉持股 i|!D  
cross-margining 跨市场保证金制度 ?{]"UnyVE*  
cross-referencing system 相互参照系统 yc7"tptfF  
cross-subsidization 互相资助；互相津贴 INNTp[  
Crown Agent 英联邦代办 WQ1K8B4  
crude activity rate 粗略经济活动率 VJbn/5+P  
crude econometric model 粗略计量经济模式 MA+{7 [  
culpable insider dealing 应受谴责的内幕交易 [M#I Nm}  
cum dividend 连股息 .22}=z  
cumulative appreciation 累积升值；累积增值 'GF<_3I2l  
cumulative deficit 累积赤字；累积亏损 BK 9+fO  
cumulative dividend 累积股息 dF+R q|n{  
cumulative financial position 累积财政状况 undH{w=
 
cumulative realized investment 累积的已实现投资 YgLHp/  
currency 货币 GswV/V+u  
currency adjustment factor 货币调整因子；币值调整因素 p?,T%G+gqO  
currency board arrangement “货币发行局”制度 N"Cd{3  
Currency Board Operations Sub-Committee 货币发行委员会 WqRaD=R->;  
Currency Committee [Hong Kong Futures Exchange Limited] 5E!Wp[^  
货币委员会〔香港期货交易所有限公司〕 ?WBA:?=$58  
currency crisis 货币危机 9jJ:T$}  
currency denomination 货币面值 AVO$R\1YR  
currency futures 货币期货；外汇期货 {C'9?4&  
currency futures contract 货币期货合约；外汇期货合约 7<zI'^l  
currency in circulation 流通货币 Ksb55cp`  
currency matching 货币配对 NOQSLT=  
currency note 纸币；钞票 2PViY,V|  
currency option 货币期权 yP"D~u  
currency swap 货币掉期；货币互兑；货币互惠信贷 ./_4D}  
currency warrant 货币认兑证；货币认股权证 ;~"#aL50fe  
current account 往来帐户；支票户口；经常帐目 OV`#/QL  
current assets 流动资产 UNCI"Mjb  
current domestic value 现行本地价格 XQStlUw8+  
current liabilities 流动负债 t@cImmh\T  
current market price 当时市价；现时市价 /g\m7m)u  
current price 当时价格；现时价格 t-Zk)*d/0  
current price series 当时物价计算数列 &eFv~9  
current year rules of assessment 当年度评税规则 *n*po.Xr  
cushion 缓冲；缓冲时限〔债券〕 {SwvUWOf"  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 CuAA)Bj  
custodian 保管人 "vF7b|I  
custodian trustee 保管受托人 @u1mC\
G  
custody 保管 J%1 2Ey@6  
customer 客户 1z-Q~m@@  
customer lending 客户贷款 IJ2>\bW_p  
customer statement 客户对数单；客户结单 f}:W1&LhI?  
cut loss “斩仓”；减少损失 W~?mr!`  
cut margin “斩仓” K{__rO  
cut-off date 截止日期 +8 }p-<a  
cut-throat competition 割喉式竞争；恶性竞争 (;2]`D [x  
cycle of activity 活动循环；商业循环 ;|D8"D6]  
cyclical fluctuation 周期性波动 ;T|hNsSt  
cyclical inflation 周期性通货膨胀 tW \q;_DSr  
cyclical nature of the economy 经济的周期性情况 2X`5YN;  
nD!5I@D  
D.A.H. Private Bank Limited安新私人銀行有限公司 te b/  
Dah Sing Bank Limited大新銀行有限公司 e$4$G<8;y  
Dah Sing Finance Limited大新

顶 11BfJvs:  
"dFuQB  
知识太多了 ]7 2wv#-  
hC2_Yr>N%  
要慢慢看 RrRE$g  
谢谢斑竹了