一些有用的会计术语C

C: FbnO/! $8  
jVgFZ,  
calendar year figure 历年数字 ~rr 4ok  
call 催缴通知；认购期权 nz1'?_5  
call deposit 通知存款；活期存款 k^ 
F@X  
call loan 短期同业拆借；通知贷款 x]mxD|?f  
call margin 补仓；追加保证金 PYRd]%X  
call market 短期同业拆放市场 :1q4"tv|  
call money 短期同业拆借；活期贷款 ^&/G|  
call option 认购期权；看涨期权 &5{xXWJK  
call price 赎回价格；提前赎回价 ;{[>&4  
call warrant 认购认股权证；回购认股权证 )\;Z4x;]U  
callable share 可收回股份；可兑付股份 nnb8Gcr  
called up share capital 已催缴股本 z\ss4  
Canadian Dollar [CAD] 加拿大元 L(>=BK*  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 ^[-el=oKn0  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 V}o n|A  
cancellation price 取消费 &M/0g]4p  
cap 上限 OU4pjiLx  
capital 资本；资金 9vNkZ-1  
Capital Accord 《资本协定》 e pCLM_yA  
capital account 资本帐；非经常帐 (R~]|?:wt  
capital account commitment balance 资本帐承担额结余 (}r|yE  
Capital Adequacy Directive [CAD] 《资本充足指引》 7?gFy-  
capital adequacy ratio [CAR] 资本充足比率 Zc |/{$>:W  
capital allowance 资本免税额 Rd7_~.Bo  
capital alteration 资本变更 <!$:8ls  
capital and liabilities ratio 资本负债比率 H2xeP%;$  
capital and liquidity requirement 资本与流动资金的规定 lDC$F N  
capital appreciation 资本增值 I|-p3g8\  
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〕 LLWB
  
capital assets 资本资产 f=!PllxL:  
capital at risk 风险资本 `dMqe\o
%!  
capital base 资本基础；资金基础 m\>a,oZH  
capital charges 资本支出；资本费用 *{undZ?(>  
capital commitment 资本承担 H
+}"q
$  
capital contribution certificate 出资证明书 Uq_j\A;c  
capital convergence 划一资本充足比率 8E&XbqP+  
capital cost 资本成本；建设成本；建设费用 !{n<K:x1  
capital cover 资本保证
.O*bILU  
capital deficit 资本亏绌；资本赤字 j#~Jxv%n  
capital divided into shares 资本分成股份 @\oz4^  
capital element 资本因素；资本部分 0c.s -  
capital equipment 资本设备 Giq=*D+  
capital expenditure 资本开支；非经常开支 FEPXuCb  
capital expenses 资本费用 5G0
$  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 r!P}u  
capital flow 资金流量 FG3UZVUg9  
capital formation 资本形成；集资 RO0>I8c1c  
capital formation figure 资本组合数字 Z34Wbun4  
capital fund 资本基金 aw?=hXR!  
capital gain 资本增益；资本增值 2Nxm@B` {  
capital gains tax 资本增值税 MRr</o  
capital goods 资本财货；资本货物 S.B<pjgt  
capital grant 非经常补助金；非经常拨款；建设补助金 1iL'V-y  
capital grant cycle 建设补助金周期 Et"?8\"n7  
capital injection 注入资本；注资 -IlJ
^Al4  
capital input 投入资本 ?6c-7QV  
capital intensity 资本密集度 j` E +qk  
capital intensive 资本密集 5!C_X5M  
capital investment 资本投资 d0hhMx6$  
Capital Investment Fund 资本投资基金 ;v17K  
capital loss 资本损失 wpA`(+J  
capital maintenance 资本保值；资本保留 d_S*#/k  
capital market 资本市场；资金市场 (vR 9H(#  
capital market instrument 资本市场票据 :RSz4   
capital money 资本款项 UgB'[@McS  
capital money subject to a trust 信托财产资本 o }Tz"bN  
capital movement 资本流动 d"G+8}.4  
capital nature 资本性质 y5= `ap  
capital outlay 资本支出 x#~ x;)  
capital portion 资本部分 d1!i(MaV!  
capital profit 资本利润 #tt?!\8C  
capital project 基本工程项目；非经常开支项目 #{r#;+  
capital receipt 资本收入 UL
c`~]  
capital redemption 资本赎回 "+KJop  
capital redemption business 资本赎回业务 at!Y3VywG  
capital redemption contract 资本赎回合约 oHM ]  
capital redemption reserve 资本赎回储备 gIR^)m  
capital reduction 资本减缩；减资 ERUt'1F?]  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] z|G9,:9  
股本削减计划〔香港联合交易所有限公司〕 dAP|:&y@  
capital repayment 偿还资本 It_M@  
capital reserve 资本储备；后备资本 7;.xc{  
capital revenue 资本收益；非经常收入 Bhqft;Nuh  
capital spending 资本开支；资本支出；非经常开支 gADmN8G=  
capital stock 股本 U,/6;}  
capital stock subscription 认缴股本；认购股本 w.Ezg j  
capital subsidy 建设津贴；基本建设津贴 EG'[`<*h  
capital subvention 非经常资助金 zJa)*N  
capital sum 资本额 %zC[KE*~  
capital tax 资本税  "SN4*  
capital transfer tax 资本转移税 |{g+Y  
capital turnover 资本周转率 2y0J`!/)  
capital value 资本价值 |VOg\[f  
capital works project 基本工程项目 Jxf~&!zR  
Capital Works Reserve Fund 基本工程储备基金 &a!BD/  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 Fhq9D{TeY,  
capitalization 资本化；资本总额 `&M{cfp_  
capitalization of interest 利息化作本金 ,O1O8TwUB0  
capitalized interest 化作本金的利息 +c:3o*  
capitalized loan 转作资本的贷款 `\=Gp'&Q+  
capitalized value 资本还原值；资本化价值 g}&hl"j  
capitation grant 按人计算的补助金 a\kb^D=T  
captive insurance business 专属自保保险业务 C7T(+Wd!,  
car insurance 汽车保险 C2]Kc{4  
Caribbean Development Bank 加勒比开发银行 ]u-SL md  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] aRj>iQaddx  
意大利嘉利堡银行 3[p_!eoW  
cartel 同业联盟；卡特尔 P7r'ffA  
cartelized rates system 联营式利率制度 hlvt$Jwq  
cash 现金；现款 < V\Y@Ei+  
cash accounting system 现金会计制度 tc_f;S`k  
cash acquisition 以现金投资所得的资产 9L%I<5i  
cash allowance 现金津贴 {s,+^7  
cash assets 现金资产 -0o[f53}p  
cash at bank 银行现金；银行存款 F9c`({6k  
cash balance 现金结余 M"=n>;*X  
cash basis 现金收付制；收付实现制 JL}\*  
cash basis accounting 现金收付制会计；收付实现制会计 _\5~>g_  
cash bonus 现金红利 0m[dP  
cash book 现金出纳帐；现金簿 CozKyt/r7  
cash client 现金客户 (%ew604X  
cash commission rebate 现金回佣 vY6W|<s  
cash compensation 现金补偿 UIJx*  
cash contribution 现金承担额；现金分担额 z^* '@  
cash cost 直接费用；现金成本 Q+|{Bs)6i1  
cash coupon 现金礼券 \`'KlF2  
cash credit 现金信贷 ~+D*:7Y_  
cash deficit 现金赤字 CDMfa&
;T  
cash deposit and withdrawal 现金收支 [c K^+s)N  
cash disbursement journal 现金支出日记簿 U3;aLQ*  
cash disbursement slip 现金支出传票；现金支出单 g]mtFrP  
cash flow 现金流量；银根 ~%w~-O2  
cash flow lending 流动现金放款；无抵押融资 :@ uIxa$[  
cash flow statement 现金流量表；现金流动表 wyc D>hc  
cash flow surplus 现金流量盈余 Df07y<>7Q  
cash in hand 库存现金；手头现金 Ob+9W  
cash in till 备用现金 KHiFJ_3  
cash in transit 运送中现金；在运现金 !&kL9A).  
cash input 投入现金 9G?ldp8  
cash input figure 现金投入数字 _cJ[ FP1  
cash limit 现金支出限额；现金限额 "vF MSY  
cash margin 现金保证金 hp!d/X=J_  
cash market 现货市场；现金交易市场 Zp`T  
cash offer 现金要约；现金补偿额 ~d>%,?zz  
cash payment 现金付款；现金支付 MKGS`X]<J  
cash position 现金头寸 H(u+#PIIw  
cash price 现金价格 ;uI~BV*3  
cash receipts journal 现金收入日记簿 uPyVF-i  
cash receiving slip 现金收入传票；现金收入单 BW[5o3 i  
cash settlement 现金结算 N?r>%4  
cash surplus 现金盈余 _v5t<_^N  
cash with order 订货付现；凭票即付 hAR? t5c  
cashier's order 银行本票 )-P!Ae_.v  
cashier's order outstanding 未承兑的银行本票 eBB:~,C^q.  
cash-limited subhead 有现金支出限额的分目 pck>;V  
cash-sweep 现金彩票活动 ^%bBW6eZ  
casual client “散客”；“散户” _"f :`  
CCASS Depository 中央结算系统证券存管处 @Z(rgF{{  
CCIC Finance Limited 中芝兴业财务有限公司 O;XG^s@5  
cedant 分出者 6k0^x Q  
ceding company 分出公司 HQVh+(  
ceding insurer 分出保险人 GKtS6$1d#  
ceiling 上限 iSp  
ceiling price 最高限价 *$,+`+  
central bank 中央银行 6XUuGxQV/  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 W^g'}}]T  
central banking 中央银行业务 L ^Y3=1#"g  
central banking function 中央银行职能 - V) R<  
Central Clearing and Custodian System 中央结算及托管系统 83;IyvbL  
Central Clearing and Depository System 中央结算及存管系统 =G>(~+EA  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 |"k&fkS$  
central clearing house 中央结算所 zhEo(kU!  
central clearing system 中央结算制度；集体交收系统 0Oxz3r%}r  
central custody system 中央托管系统 L@)&vn]  
central depository 中央存管处 D!FaEN  
central depository system 中央证券存管制度 r2eQ{u{nX  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 o"_=K%9  
central rate 中央汇率；中心汇率 w+UV"\!G)Q  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 2"/yEg*=  
Central Tender Board 中央投标委员会 5{l1A(b  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 : }?{@#Z  
centralized budgetary and payments system 集中预算及支付制度 V/y=6wUiSl  
centred 12-month moving average 十二个月定位移动平均数 D1"7s,Hmu  
certificate of approval 批准证明书 g()m/KS<  
certificate of beneficial entitlement to property 资产权益证书 I-:`cON=G  
certificate of compliance 合格证明书；合约完成证明书 =HE m)  
certificate of deposit [CD] 存款证 m6n hC  
certificate of exemption from estate duty 豁免遗产税证明书 moO_-@i  
certificate of incorporation 公司注册证书；法团注册证书 pCt}66k}  
certificate of incorporation of registered trustees 注册受托人法团证书 n(&*kfk  
certificate of indebtedness [CI] 负债证明书 9YC&&0 C@  
certificate of insurance 保险证书 Yo2Trh  
certificate of interest 权益证明书；息票 UC!5 wVY  
certificate of means 资产证明书 {'~sS  
certificate of participation 参与证明书  hx!`F  
certificate of payment of profits tax 缴付利得税证明书 c^S&F9/U*  
certificate of preference 特惠税证 TETsg5#  
certificate of rateable value 应课差饷租值证明书 I'IB_YRL4  
certificate of registration 登记证书；注册证明书 YvTA+yL  
certificate of satisfaction 清偿证明书 :kp0EiJ  
certificate of transfer 转让证明书 u%opY<h  
certificate to bearer 不记名证明书 2V$9ei6  
certification 核证 _i@x@:_l  
certification fee 核证费 `^%GN8d}nm  
certified cheque 经银行证明可兑现的支票 ay[+2"  
certified public accountant [CPA] 执业会计师 (3fPt;U  
certified statement 经证明的报表 Ekf2NT  
cessation of business 停业 l<RfRqjw  
cession 分保 ?UK:sF|(O  
C.F. Finance Company Limited 浙一财务有限公司 2u&c &G  
chance 机会；中彩机会 s1=u{ET  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 =
eYO;l y3  
change of domicile 迁册 VRhRwdC  
change to estimates 修订预算 I"V3+2e  
change to the approved estimates of expenditure 核准开支预算的变动 Fe4esg-B<  
charge 费用；押记；抵押 rqC1  
charge number 税单号码 JS2!)aqc  
charge on assets 资产的征税 +~:0Dxv W  
charge upon general revenue 从政府一般收入中拨款支付 yHw!#gWM  
chargeable 可予征收；应课税的 `q1}6U/k  
chargeable agreement for sale 可予征收印花税的买卖协议 mt.,4  
chargeable income 应课税入息 riEqW}{  
chargeable normal trading receipt 应课税的一般营业收入 /O"0L/hc^  
chargeable profit 应课税利润 ^z?=?%{  
chargeable to tax 应课税 JOHp?3"4  
charged to... 记入……帐目 PDZ)*$EE  
chargee 承押记人 nP)-Y#`~7  
charge-holder 受押人 tQnJS2V"{u  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 A'v[SUW'm  
charging order 押记令 4+,*sn
 
chargor's right 押记人的权利 k`Y,KuBpM  
charitable donation 慈善捐款 n(# c`t*  
charitable trust 慈善信托 mZ&]  
charity property 慈善财产 P#9-bYNU  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 $YR{f[+L w  
charter 章程；特许权 qZc)Sa.S  
charter of incorporation 成立章程 <v-92?  
chartered accountant 特许会计师 CY\mU_.b  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 2X +7bM  
Chartered Institute of Public Finance and Accountancy [United Kingdom] )xbqQW7%0+  
特许公共财政及会计学会〔英国〕 kjfxjAS=m  
charterer 承租人 Z~B+*HF  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 '4Y*-!9  
Chase Manhattan Bank 美国大通银行 PE +qYCpP9  
chattels 实产 oPE.gn_$  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 P:vX }V |[  
Che Hsing Finance Company Limited 浙兴财务有限公司 .y(@Y6hO  
check-and-balance system 制约平衡制度 !-@SS>  
Chekiang First Bank Limited 浙江第一银行 f(W,m >.;  
cheque 支票 lHRK'?Q  
Chiao Yue Finance Company Limited 侨裕财务有限公司 9Z}S]-u/  
Chiba Bank, Ltd. 千叶银行 ol1AD: Ho  
Chicago Board of Options Exchange 芝加哥期权交易所 34^Q5B~^J  
Chicago Board of Trade 芝加哥交易所 $jDD0
<F.#  
Chicago Mercantile Exchange 芝加哥商品交易所 %0go%_  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 E,Dlaq  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 <kk'v'GW@  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 `_6@3-%  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 1gO//fdI  
child allowance 子女免税额 l %]<-  
China & South Sea Bank Limited 中南银行 qRWJ-T:!F  
China Affairs Committee [Hong Kong Futures Exchange Limited] }:tAKO=+  
中国事务委员会〔香港期货交易所有限公司〕 0!)U *+j,  
China concept stock 中国概念股 i,^>uf  
China Construction Bank 中国建设银行 !k ;[^>  
China Development Division [Stock Exchange of Hong Kong Limited] 1j8/4:  
中国发展科〔香港联合交易所有限公司〕 A89Y;_4y  
China Economic News 《中国经济新闻》 +X{cN5Y K  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 }qTv&Z3$  
China State Bank Limited 国华商业银行 lb=2*dFJ1  
Chinatrust Commercial Bank, Limited 中国信托商业银行 9Vh_XBgP  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 <;.}WQC  
Chinese Bankers Club, Hong Kong 香港银行华员会 :ga 9Db9P  
Chinese Banks' Association 香港华商银行公会 ~r7DEy|+  
Chinese Gold and Silver Exchange Society 金银业贸易场 ](idf(j  
Chinese New Year bonus 年奖；年终花红 pU[a[  
chit fund 银会 6uv'r;U]  
Chiyu Banking Corporation Limited 集友银行有限公司 =aX1:
Z  
Chiyu Finance Company Limited 集友财务有限公司 Z%(Df3~gmm  
Cho Hung Finance Limited 朝兴金融有限公司 |YMzp8Da(  
choses in action 无形动产；据法权产 lU
>)
n  
chronological book 序时帐簿 ?^F*"+qI  
Chubu Securities Finance Company 中部证券金融公司 q>wa#1X)  
Chung Khiaw Bank Limited 崇侨银行 U<#$w{d:  
Chung Nan Finance Company Limited 中南财务有限公司 YLr%vnO*NS  
Chuo Trust & Banking Co., Ltd. 中央信托银行 j=zU7wz)D  
Chuo Trust Asia Limited 中央信托亚洲有限公司 ~QQEHx\4zZ  
Citibank, N.A. 万国宝通银行 xV }:M  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 4'7 v!I9  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 E0WrpGZ  
Citicorp International Limited 万国宝通国际有限公司 Ix%"4/z>  
civil debt 民事债项 VhJyWH%(  
Civil Service Pension Reserve Fund 公务员退休金储备基金 23.y3t_?  
claim 申索；索偿；债权 1`7]C+Pv  
claim equalization fund 申索平衡基金 ?et0W|^k  
claim for refund of property tax 申请发还物业税 Iltg0`  
claim of debt 债权申索 rVc zO+E  
claim on bank 对银行的债权 Al;%u0]5  
claim to dividend 摊还债款申索 tOp:e KN  
claimant 申索人；索偿人 >*ha#PE  
claims statistics 申索统计数字 !rN#PF>  
class of insurance business 保险业务类别 Xv<;[vq}F  
class of property 财产类别 DT1i2!  
claw-back 递减率 X8NO;w@z#  
clearance cost 清拆成本 Oa3=+_C~$1  
clearing 结算；票据交换；清算 xOX*=Wv  
clearing account 结算帐户 5r2ctde)Y  
clearing and settlement system 结算和交收系统 %s&E-*X  
clearing balance 结算差额 8/kx3  
clearing bank 结算银行 UH.}B3H  
clearing cheque 交换支票 xhp-4  
clearing house 结算所；票据交换所 9cx!N,R t  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 av|6r#  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 o 0cc+  
clearing member 结算会员 MSrY*)n!>O  
Clearing Members' Fund 结算会员基金 e-duZ o  
clearing participant 结算参与者 Lbm
B([p  
clearing rebate 结算费用的回佣 Ot8S'cB1,$  
Clearing Rules [SEHK Options Clearing House Limited] WP#_qqO  
《结算规则》〔联交所期权结算所有限公司〕 3 MI) E  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 8=zM~v)   
Clerk to the Board of Review 税务上诉委员会书记 aZ`_W|  
client 客户；委托人；当事人 6{,K7FL  
client agreement 客户协议 7.Kjg_N#Tr  
client confidentiality 客户保密的责任 1Ag;s  
client money 客户款项 wshp{ y  
client statement 客户结单 ;JD3tM<  
clients fund 客户资金 X6"^:)&1M  
close 结算；收市；收盘 "a%ASy>?g  
close a position 平仓；轧平头寸 ^:rNoo  
close company 股份不公开的公司 "3>*i!i  
close higher 收市时价位较高 $y]||tX  
close lower 收市时价位较低 /B#lju!  
close mixed 收市时荣辱互见 >7v.`m6?H  
close of exchange 交易所停市 ?3E_KGI  
close of financial year 财政年度终结 1p"EE~v  
close out 平仓 i4n%EDQ  
close out a long position 平长仓 4>wIF}\  
close out a short position 平空仓 6/WK((Fd  
close steady 收市时价格稳定 0)]C&;}_M  
close the gap 弥补差距 >a`zkl  
closed position 平仓  W$VCST  
closed-end investment corporation 股份固定的投资公司 .0*CT:1=0  
close-out price 抛售价格 >7Sl( UY-  
closing account 决算帐户 ))+98iU1s  
closing balance 期终结余；收市结余 oTV8rG  
closing price 收市价；收盘价 o:Os_NaD  
closing quotation 收市价；收市行情 g KmRjK  
closing rate 收市汇价；收盘汇率 [#*?uu+ jK  
closing transaction 平仓交易 { `|YX_HS  
clothing levy 成衣税 &)f++(i  
club deposit 零存整付存款 {'Qk>G s  
Code of Aid 《资助则例》 xS\QKnG.  
Code of Banking Practice 《银行营运守则》 mP .&fS  
Code of Best Practice [Stock Exchange of Hong Kong Limited] { )GE
gC  
《最佳应用守则》〔香港联合交易所有限公司〕 eYX_V6c
 
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〕 !DUg"o3G>  
Code of Conduct for Persons Registered with the Securities and Futures Commission 0<]!G|;|  
《证券及期货事务监察委员会注册人操守准则》 t~W4o8<w  
code of practice 实务守则；经营守则；执业守则 @ un
 
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 f]6`GsE  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 {hq ;7  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 ~Z/`W`  
Code on Pooled Retirement Funds 《集资退休基金守则》 [tf^i:2  
Code on Share Repurchases [Share Repurchase Code] 4Z p5o`*g2  
《公司购回本身股份守则》〔《股份购回守则》〕 P;
o>~Y>x  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 PdN\0B`  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 _M4v1Hr48  
co-debtor 共同债务人 V7'x? pt  
co-financing scheme 共同融资计划 W me1w\0  
cognizance 证明令 |b@A:8ss  
coin 硬币 :a!a  
coin replacement programme 硬币取缔计划 e4H0<h }{  
coin set 套装硬币 :-@P3F[0  
coinage 硬币 9X&qdA/q  
Coinage Security Fund 硬币发行基金 `xAJy5  
cold call 主动与准客户接触 SR8Kzk{  
collapse in prices 价格下泻；价格下挫；价格暴跌 .lj!~_  
collateral 抵押品 4k?JxA)  
collateral bond 担保债券 ?,e:c XhE2  
collateral loan 抵押贷款 T:~W.3  
collateral security 附属抵押品 bme#G
{[)Y  
collection 征收；收取 _$_CR\$  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 *_rGB
W  
collection of betting duty 收取博彩税 R.'Gg  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 %=O!K>^vt<  
collective consumption 集体消费 [gr[0aGBc  
Collector 收税主任 !4cdP2^P  
Collector of Rates 差饷征收官 [a*>@IR  
Collector of Stamp Revenue 印花税署署长 #_sVB~sn@  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 R$m?&1K  
combined surplus 合并盈余 :+^l
lz  
combined visible and invisible trade account 有形及无形贸易合并帐目 @gGuV$Mw  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 F(fr,m3  
commemoration coin 具纪念性的硬币 g)6 k?Y  
commencement of winding-up 清盘开始 $ rnr;V  
commerce and industry sub-index 工商分类指数 3evfX[V#  
commercial activity 商业活动 ouZ9oy(}a  
commercial bank 商业银行 N!&VBx^z  
Commercial Bank Act of Norway 《挪威商业银行法》 $K6`Q4`  
Commercial Banks Law 《商业银行法》  #X_M  
commercial borrowing 商业借款 0nnq/u^  
Commercial Code of Japan 《日本商法》 @<JQn^M  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 !7*/lG  
commercial invoice 商业发票 RtQfE+  
commercial letter of credit 商业信用证 <$6E r  
commercial loan 商业贷款；商业放款 leJd){  
commercial paper 商业票据 $gK>R5^G>  
commercial paper market 商业票据市场 &c ~)z\$  
commercial registry 商业登记处 r_
RTtS#  
commercial return 商业回报 T )]|o+G  
commercial sale 商业销售 ,IATJs$E  
commercialization 商品化 7)wq9];w  
commercially viable 具商业利益；有利可图 {moNtzE;  
Commerzbank AG 西德商业银行 &g>+tkC  
commission 佣金；委员会 y^BM*CI  
Commission des Operations de Bourse of France 法国证券事务监察委员会 <L#r6y~H  
commission house 佣金行；代办行 q2i~<;Z)9  
commission payable 须付的佣金 rWmi 'niu  
commission rebate 佣金回扣 5LH ]B  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 g<3>7&^  
Commissioner of Banking 银行监理专员〔银监专员〕 zKT<QM!`  
Commissioner of Estate Duty 遗产税署署长 xWV7#Z7  
Commissioner of Inland Revenue 税务局局长 Sd11ZC6  
Commissioner of Insurance 保险业监理专员 d_B5@9e#  
Commissioner of Rating and Valuation 差饷物业估价署署长 t4uxon
 
commitment 承担；已承担的开支；承担额；承担项目 &>t1A5  
commitment fee 承诺费 ~h+3WuOv  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 j`lK}  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 &p/k VM  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 ^Tmmx_Xw  
Committee on Payment System [Hong Kong Monetary Authority] NebZGD2K  
支付系统委员会〔香港金融管理局〕 1!#ZEI C  
Committee on Unit Trusts [Securities and Futures Commission] .?NAq[H%  
单位信托委员会〔证券及期货事务监察委员会〕 xoaQ5u  
Commodities Dealers' Deposit Fund 商品交易商按金基金 =p$Wo  
Commodities Trading Commission 商品交易事务监察委员会 <{uIB;P  
commodity 商品 =v9;HPiO  
commodity classification 商品分类法 5Px_vtqP  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 H;E{Fnarv  
commodity dealer 商品交易商 P*]g*&*Y +  
commodity exchange 商品交易所 p(%x&*)f  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 Pp!W$C:  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 N%yFL  
commodity flow method 商品流动法；商品流通法 +^:K#S9U  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 s<]l[Y>  
commodity futures contract 商品期货合约 B;Vl+}R  
commodity market 商品市场 f^ qQ5N  
commodity tax 商品税 Mt>DAk  
commodity trading adviser 商品交易顾问 [Ma9  
commodity trading adviser's representative 商品交易顾问代表 {]]I4a  
commodity trading advisory contract 商品交易顾问合约 H++rwVwj#h  
commodity warrant 商品期权证 o
k'1  
commodity-based investment 以商品为基础的投资 6D<A@DR9J  
common fund 共同基金 \=~Ap#Mpc4  
common property 分权共有财产 duCm+4,.  
common share 普通股 -d]z_ SP@  
common stock 普通股 :nt%z0_  
Commonwealth Bank of Australia 澳洲联邦银行 hyp`6?f  
Commonwealth Development Corporation 英联邦发展公司 ?~Des"F6)1  
Commonwealth Finance Ministers Conference 英联邦财长会议 j?A+qk  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 /^"TMm   
Commonwealth income tax 英联邦入息税 XA68H!I  
Commonwealth Preference 英联邦特惠制 5YasD6l  
communal property 公有财产；公有产业 l{4\Wn Va  
communication expenses 通讯费用 /e\dsC{uJ  
Community Preference 欧共体特惠制 )NK2uD  
commutation of pension 退休金的折算 $.kYAsZts  
commuted gratuity 折算酬金 Gex^\gf  
commuted pension gratuity 经折算的退休酬金 ia[wVxd  
Companies Act [United Kingdom] 《公司法令》〔英国〕 x$E l7=.  
Companies Handbook 《上市公司手册》 \Ip<bbB0  
companies inspector 公司检查员 yY+2;`CH  
Companies Liquidation Account 公司清盘帐户 nJnan,`W  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus ;&!l2UB%  
《公司条例：供股章程须载有的资料》 x?kZD~|{)  
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》 =[,adB  
Companies Registration Officer 公司注册主任 3^\y>
 
Companies Registry 公司注册处 {BF\G%v;+  
Companies Registry Trading Fund 公司注册处营运基金 {SJLM0=Z  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 b#M<b.R)  
Company Formation and Enforcement Division [Companies Registry] ?cJ$=  
公司成立及条例执行部〔公司注册处〕 DCm;dh  
company in which the public are substantially interested 由公众拥有相当权益的公司 +2?[=g4;}  
company limited by guarantee 担保有限公司 9fiZ5\  
company limited by shares 股份有限公司 xl3U  
company register 公司登记册 g 0L 4  
company registration fee 公司注册费 BC+HP9<]  
company with limited liability 有限法律责任的公司 I.>
LG  
company's memorandum 公司组织章程 I'gnw~  
company's reserve 公司储备 i0P+,U  
comparative advantage 比较优势；比较利益 u0,~pJvX  
compensation 补偿金；赔偿 IO+z:D{  
Compensation Committee [Stock Exchange of Hong Kong Limited] }MX`WW0\]Z  
赔偿委员会〔香港联合交易所有限公司〕 OjHBzrK  
compensation from insurance 保险赔偿 [Xrq+O,  
compensation fund 赔偿基金 ;KhYh S(q  
compensation fund levy 赔偿基金征费 (
7IF5g\  
compensation rate 补偿率 TcC=_je460  
Compensation Review Committee 赔偿检讨委员会 sk5\"jna  
compensation scheme 赔偿计划 ,%C$~+xjM  
compensation trade 补偿贸易 ,uw&)A  
compensation value 补偿值 Zj JD@,j  
compensatory payment 补偿付款 \bg^E>-  
competition and pricing strategy 竞争与定价策略 2#R"#Q!  
competitive edge 竞争优势 8c~H![2u  
competitive price 具竞争力的价格 OhTO*C8  
competitive tender 竞争性投标 29GiNy+ob  
Compliance Committee [Stock Exchange of Hong Kong Limited] c]9OP9F  
监察委员会〔香港联合交易所有限公司〕 aZ'p:9e  
component of expenditure 开支组成部分 oH;Y}h  
Composite Consumer Price Index 综合消费物价指数 ?1d_E meG2  
composite index 综合指数 T&c[m!}X|t  
composite rating 综合评级 1~*_H_Q't  
composite return form 综合报税表 G$Dg*<  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 #: F)A_Y  
composite tax return 综合报税表 vw3W:TL  
composition 组合成分；债务重整协议 6Q
V/8IX  
composition of earnings 收益组合成分 *-n$n  
compound increase 复合增加率；复合增长率 t!~mbx+  
compound interest 复利 HG^8&uh]  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 ugCc&~`  
comprador note 买办票据 6e*JCf>  
comprador order 买办付款令票 $OJ*K
ul  
comprehensive income tax 综合所得税 3drgB;:g`  
comptroller 审计主任 HqbTJ!a  
compulsory liquidation 强制清盘 ?]})Xf.A  
compulsory winding-up 强制清盘 +vQyHo  
computation 计算；计算表 f="}.  
computational procedure 计算方法 \h yTcFb  
computer audit programme 电脑审计程序；电脑核数程序 6(z.(eT  
concentrated position 集中持仓量 >#'6jm
 
concentration risk 资金集中风险；集中融资风险 4uv }6&R  
concept stock 概念股 &@RU}DnvM&  
concession 特许权；宽减措施；优惠 @<YZa$`  
concession contract 特许经营权合约 ~(^
[TuJC  
concessionary rate 优惠率 d<whb2l  
concordat 协定；契约；国际监管条约 l0 1Lg6+S  
condition 条件 .v;Npm2  
conditional endorsement 附有条件的背书 cB<
Zez  
conditional offer 有条件要约 )j$Bo{  
conditional sale agreement 有条件售卖协议 w#o<qrpHf  
conditions of tender 投标章程 H95VU"  
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》 B1GSZUd^?0  
conduct of business standard 业务操守准则 1rN&Y,61\  
Confidentiality Understandings 保密谅解文件 Lt*H|9  
confirmation letter 确认书 XnNK)dUT}  
confirmation of mail transfer 信汇证明书  $%jV%k  
Confirmation of Payment 已缴税证明书 ^c2 8Q.<w(  
confirmed letter of credit 保兑信用证 u_uC78`p  
confirming bank 保兑银行 OLiYjYd  
confiscation order 没收令 2n@"|\uHD  
connected transaction 关连交易 ;zGGT^Dn  
consensus capitalism 共识资本主义 fpzTv3D=I  
conservative investor 保守投资者 0D\FFfs  
consideration 代价；对价；约因 u-?&~WA  
consideration issue [listing method] 代价发行〔上市方式〕 CfVz'  
consideration other than cash 现金以外的代价 0/%zXp&m  
consignee 收货人；代售人 Z8:iaP)  
consignment 托运；寄售 FY VcL*  
consignor 付货人；托运人；寄售人 4iKT  
consolidated account 综合帐目 \=QG6&_  
consolidated account expenditure 综合帐目开支 :>cJ[K?0  
consolidated balance sheet 综合资产负债表 yyXJ_B  
consolidated cash deficit 综合现金赤字 F:\y#U6"J  
consolidated cash surplus 综合现金盈余 DF-og*V  
consolidated enterprises sectorial index 综合企业分类指数 JY /Cd6\  
consolidated net earnings 综合净收益；综合净盈利 KsHMAp3  
consolidated net profit 综合净利润；综合纯利 H kg0;)  
consolidated policy 综合保单 L5>>gG,  
consolidated price 综合价格 |S.-
5CAh4  
consolidated profit and loss account 综合损益帐；综合损益表 8]0R[kjD  
consolidated public sector expenditure 公营部门综合开支 |#S!qnXB  
consolidated revenue account 综合收入帐 3GaM>w}>W  
consolidated shareholders' fund 综合股东资金 {i=qx#2X?H  
consolidation of shares 股份合并 ^+}<Q#y-  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 K%Rx5 
S  
consortium company 财团公司 b]J_R"}  
consortium loan 银团贷款 9
'T(F
c  
constant dollar figure 固定币值 ;ymUMQ%;/  
constant market price 固定市价 ArF+9upGY  
constant price 固定价格 ]A_)&`"Cb  
constant price series 固定物价计算数列 j| 257D  
constant rate 固定比率 ;KnnAZJ  
constituent stock 成分股 wD*_S}]  
constitution 章程；组织章程 c|I{U[(U  
construction output 建造产出量 bd%/dr  
constructive trust 法律构定信托 QjRVdb>  
consultant accountant 顾问会计师 ($ae n  
consultant's fee 顾问费 Qs~;?BH&  
Consultation Paper on Proposed Regulation on Share Margin Financing d,$[633It}  
《监管股票按贷财务的建议谘询文件》 8 2_3|T  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability }B"kJNxV  
《有关联交所检讨董事资格的程序的谘询文件》 4$.4,4+  
consumer behaviour 消费者行为 bZ0r/f,n$  
Consumer Council 消费者委员会 T8ZsuKio]  
consumer credit financing operation 消费者信贷业务 sYeZ.MacU  
consumer demand 消费者需求 b`1P%OjC  
consumer durables 耐用消费品 |JrG?:n  
consumer expenditure 消费开支 @!K)(B;A0b  
consumer goods 消费品 uYJ6"j  
consumer market 消费市场 QHA<7Wg  
consumer price 消费物价 <~f/T]E,  
Consumer Price Index [CPI] 消费物价指数 /\C9FGS  
Consumer Price Index (A) 甲类消费物价指数 B<+}_3.  
Consumer Price Index (B) 乙类消费物价指数 *-gS u  
Consumer Price Index Classification System 消费物价指数分类法 MTa.Ubs  
Consumer Price Index Report 《消费物价指数月报》 W4T>@b.  
Consumer Price Index series 消费物价指数系列 tR*J
M$T  
consumer price inflation 消费物价上涨 5.idC-\  
Consumer Representative Action Fund 消费者集体诉讼基金 F!N;4J5u  
consumer sentiment 消费意欲 ?. CA9!|   
consumer spending 消费开支；消费支出 bp;)*  
consumption expenditure 消费开支 MX  qH  
consumption pattern 消费模式 ,p0R4gi  
consumption product 消费产品 #j
'OrD  
consumption tax 消费税 QIGMP=!j  
contango 交易延期费；延期交割费；期货溢价 iv\?TAZC  
contingencies warrant 紧急拨款令；应急支款授权书 w0VJt<e*  
contingency 应急费用；意外开支准备金 ~[l2"@  
contingency allowance 应急准备金 {b} ?I4)  
contingency sum 应急费用；意外开支准备金 =|=9\3po  
contingent assets 或有资产 \O`B@!da~  
contingent debt 或有债权；待确定债务 HuCH`|v-  
contingent interest 待确定的权益 |fq1Mn8  
contingent liabilities 或有负债 <(;"L<?D<C  
contingent profit 或有利润 }hEBX:-  
contingent right 或有的权利 Q:lSKf  
continue to hold a deposit 继续持有存款 miEfxim  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 61b,+'-  
continuing rent 连续租金 pn>zuHe  
continuing trustee 留任受托人 cKdy)T%;  
continuous licensing system 长期持牌制度 lB.P   
Continuous Net Settlement System [CNS System] 持续净额交收系统 >\[sNCkf  
contra account 对销帐户 }[$C=|>  
contra flow 资金回流 .}%$l.#a  
contra item 对销项目 "\]kK@,  
contra transfer 对销转拨 @\b*a]CV  
contract 合约 hPP+lqY[  
contract for difference 差价合约 AZxOq !B  
contract for service 服务合约 'l)@MXbGL  
contract for settlement 平仓合约 rN8 ZQiJC  
contract note 成交单据 &YDb/{|CIC  
contract of copartnery 合伙合约 4f'WF5S/}8  
contract of indemnity 弥偿合约 a|  
contract of insurance 保险合约 A:0  
contract of reinsurance 再保险合约 TdG[b1xN  
contract price 合约价格 ^s_E|~U  
contracting party 订约人；立约人；缔约国 ,`B*rCOa  
contractual agreement 合约协议 I?Hj,lN  
contractual commitment 合约承担 /<Zy-+3  
contractual joint venture 合约式联营企业 uFW4A  
contractual mutual fund 合约互惠基金 Y+F$]!hw  
contractual right 合约权利 Y:ZI9JK?  
contractual savings fund 合约储蓄基金 WQ|d;[E  
contributed surplus 实缴资本盈余 &7XB$  
contribution 出资；供款；捐款；分担款项 cg}46)^<QH  
contribution account 供款帐户 9Or3X
/:o  
contribution to gross domestic product 在本地生产总值中所占比率 2P"@=bYT"  
contribution to investment 出资额 7a->"W  
contribution to pension fund 退休金供款 *(& J^  
contributor 供款人；出资人；捐助人 )|q,RAn  
contributory 分担人 gXE'3  
contributory scheme 供款计划 ?so3Kj6H  
contrived cessation of business 有预谋的停业 )p).}"   
control 控制权；控制；管制 &:nWZ!D  
control of a company 公司的控制权；公司控股权 Qf$0^$ "  
control of business 业务的控制权 ^Qs-@]E-  
controlled company 受控制公司 Cx} Yp-  
controller 控制人；控权人；会计长 jgVra*   
controller of an authorized institution 认可机构控权人 Xa Yx avq  
controlling company 控股公司 \V+$2 :A  
controlling interest 控制权益；控股权益 (IAl$IP63s  
controlling officer 管制人员 *;1G+Q#  
controlling officer's report 管制人员报告 t&ztY] qh  
controlling shareholder 控股股东；持有控股权的股东 7"Zr:|$U  
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 0/#XUX 4  
conventional lending 传统放款；常规放款 {Ejv8UdA9  
conversion 兑换；换算；转换〔证券〕 tI{pu}/"#  
conversion factor 换算因数 I`5F&8J{  
conversion of stock 公债的转换 R5H UgI  
conversion rate 兑换率；换算率；转换价格〔证券〕 Go^W\y  
convertibility 可兑性；兑换性；自由兑换 d_QHm;}Cx  
convertibility undertaking 兑换保证 X.o
[=E  
convertible 可兑换；可换股 mRW(]OFIai  
convertible currency 可兑换货币 CDO_A\  
convertible debenture 可转换债权证 k(3s^B  
convertible loan stock 可转换股的债权股额 `i9WnPRt  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 5lxC**NA  
conveyance 转易；转易契；财产转让证书 ad&Mk^p  
conveyance of property 财产转让 3r%I *  
conveyance on sale 售卖转易契 \Nb6E&+  
conveyancing fee 业权转易费 7Aq4YjbX  
conveyancing scale charges 物业转易收费标准 <T+Pw7X   
cooling-off period 冷静期 u)t1t69T\g  
co-owner 共同拥有人；分权共有人 "Y7RvL!U  
co-partner 共同合伙人 &+J5GHt@  
co-partnership 共同合伙 4_F<jx,G  
Copenhagen Stock Exchange 哥本哈根证券交易所 ) ok_"wB  
core capital 核心资本 hh
|'Uq3  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons Oa$ew'  
《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》 B>o#eW  
Core Principles for Effective Banking Supervision [Basle Committee] ?F(t`0=  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 $*G]6s
  
cornering “夹仓”；轧空；囤积居奇 JLT':e~PX  
corporate borrower 借款公司；借款机构 w44{~[0d4  
corporate business 公司企业；公司业务 r&o%n5B  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] Ts}5Nk8%  
企业传讯部〔香港联合交易所有限公司〕 rw ^^12)  
corporate customer 公司客户 %Kw5b ;  
corporate dealer 公司交易商 OC7:Dp4  
Corporate Finance Division [Securities and Futures Commission] .^,fw=T|1  
企业融资部〔证券及期货事务监察委员会〕 P`-(08t  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 !r.X.C  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 YZr^;jfP  
corporate governance 公司管治 1[} =,uaM  
corporate income tax 公司所得税 e&<#8;2X  
corporate investment adviser 公司投资顾问 wI#rAx7f-  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 ;}.jRmnJ  
corporate plan 公司计划 nDMNaMYb  
corporate practice 执业法团 X.j#??  
corporate profits tax 公司利得税 !D7\$ g6g  
corporate savings 公司储蓄 _&19OD
%  
corporate service tax 公司服务税 L)y}  
corporate signature 法团的签名 "h2;65
@  
corporation 法团；公司 {|%5}\%  
corporation bond 公司债券 j<8_SD=,  
corporation stock 公司股证；地方债券〔英国〕 u32wS$*8  
corporation tax 公司税 [9'5+RXw3  
correction phase of stock market 股市调整期 ;yBq'_e3  
Correctional Services Industries Suspense Account 惩教工业暂记帐 &EE6<-B-  
corrective affidavit 修正遗产申报誓章 0=t_a]+  
correspondent bank 代理银行 E36<Wog  
Cosmos Finance Limited 宇宙财务有限公司 dQ/Xs.8  
cost 成本；费用；价格 Q]{DhDz?+  
cost centre 成本中心 i*.Z~$  
cost competitiveness 成本竞争力 _YmYy\g  
cost control 成本控制；成本管理 _~HGMC)  
cost convention 原值成本法；成本惯例 M}(4>W  
cost effectiveness 成本效益；经济效益 azj<aaH  
cost efficiency 成本效率 D 67H56[  
cost element 成本要素 oYlq1MB?  
cost flow 成本流转 14s+&  
cost input 投入资金 b.8HGt<%  
cost management information system 成本管理资料系统 0:v7X)St  
cost of an asset 资产成本 je_77G(F  
cost of borrowing 借贷成本 .zBSjh_=H  
cost of capital 资本成本；资金成本 */O6cF7  
cost of installation 安装费
|PI.xl:ch  
cost of issue 招股费用；发行股份费用 OWtN=Gk  
cost of living 生活费用 Kqhj=B  
cost of transmitting 传送费用 ~4XJ" d3L  
cost overrun 成本超支 FRs5 Pb1  
cost price 成本价格 6CY_8/:zL  
cost price structure 成本价格结构 \<T6+3p  
cost to the revenue 政府收入的损失；政府减少的收入 ;,Lq*x2s  
cost-benefit analysis 成本效益分析 <:q]t6]$  
cost-benefit study 成本效益研究 k}F;e_  
cost-book company 以成本帐原则组成的公司 "W\ #d  
cost-effectiveness analysis 成本效益分析 < g6 [mS  
costing 成本计算；成本计算法 $sGX%u  
costing and pricing policy 成本及定价政策 F'pD_d9]e  
costing exercise 成本计算工作 34s:|w6y  
costing review 成本检讨 {P1W{|  
cost-of-living allowance 生活津贴 _wZ(%(^I  
cost-of-living index 生活指数；生活费用指数 .'__ [|-{;  
cost-plus pricing 成本加成定价法 FjkE^o>  
cost-push inflation 成本推动的通货膨胀 `A&64D  
cost-recovery basis 收回成本的原则 +~w '?vNc  
cost-related charges 依成本而定的收费 zcIZJVYA  
cost-related fee 依成本而定的收费 7F)HAbIS  
co-surety 共同担保人 o#%2N+w  
co-trustee 共同受托人 %S$P+B?  
cotton futures 期棉 rIS \#j  
Council of SEHK 联交所理事会 @B+  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 O?8G  
counterclaim 反申索 D?X97jNm  
counterfoil 联页〔收据〕；存根〔支票〕；票根 <aL$d7  
counter-guarantee 反担保 |JuXOcr4  
counter-inflationary policy 反通货膨胀政策 N-_2d*l3  
countersignature 副署签名；连署签名 BE%#4c.b  
country debt provisioning 债务国坏帐准备 &W".fRH_O  
country of beneficial ownership 实益拥有国 A g
/z\kX  
coupon 息票；赠券 RX7,z.9@'O  
coupon rate 息票利率 G^)|c<'M  
cover 保证金；承保范围；补仓 7CrWsQl u  
cover note 临时保单 P(A%z2Ql  
cover short position 补仓；填平空仓 oBAD4qK  
coverage 保额；承保范围 ")x9A&p  
covered call 备兑认购期权 P`V#Wj4\  
covered option 备兑期权 4i/TEHQ  
covered warrant 备兑认股权证 S`"IM?  
crash 狂泻；暴跌；崩溃 h2h$UZIv  
creation of new heads and subheads 开立新总目及分目 *K-,<hJ#L  
credit 信用；信贷；信用证；贷项 Wc-P= J*m  
credit advice 贷项通知书 F?5kl/("  
credit agency 征信所；信用调查机关 u)
fbR  
Credit Agricole Indosuez 东方汇理银行 Ao?H.=#y  
credit arrangement 信贷安排 %<I0-o  
credit balance 贷方结余 :R<,J=+$u  
credit card 信用卡 {9'"!fH  
credit card scheme 信用卡计划 ];zi3oS^  
Credit Commercial de France 法国商业银行 %DzS~5$G  
Credit Committee 贷款委员会 -$[=AqJXp;  
credit control 信贷管制 A+;]# 1y(D  
credit conversion factor 信贷换算因数 "+Xwc+v^  
credit easing 放宽信贷 pEhWgCL  
credit exposure 信贷风险 AVyo)=&  
credit facility 信贷安排；信贷融通；信用透支 UI>-5,X  
Credit Guarantee Scheme 信贷保证计划 p5G O@^i  
credit item 贷项 B^{bXhDp  
credit limit 信贷限额 N#]f?6*R  
Credit Lyonnais 里昂信贷银行 VY~WkSi[<  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 >N+e c_D^  
credit rating 信贷评级 \p [!@d^  
credit rating agency 信贷评级机构 L-G186B$r  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 X-~Q  
credit risk 信贷风险 ^_)CQ%W?  
credit sale 赊销；赊售 ,|xG2G6  
credit side 贷方 .R biF  
credit squeeze 信贷紧缩；收紧信贷 |K/#2y~  
credit to... 记入……帐目 o.}^6.h"  
credit to be given against tax 税款抵免 U{eC^yjt"o  
credit transfer 信贷转帐；信用转帐 klJDYFX=HK  
credit union 储蓄互助社 LF*3Iw|v  
Credit Union League of Hong Kong 香港储蓄互助社协会 >\(Ma3S   
creditor 债权人 ?CL1^N%  
creditor's petition 债权人的呈请书 -aKL 78  
creditworthiness 信誉；信用可靠程度 *%uv7G@%N  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 fB;'U  
criminal bankruptcy 刑事破产 }wj*^>*  
criminal bankruptcy order 刑事破产令 mj5A*%"W  
criminal bankruptcy petition 刑事破产呈请书 R!}B^DVt  
criterion for credit 授信原则 P{QRmEE  
critical path analysis 关键路线分析法；要径分析法 nGX~G^mZ  
cross rate 套价；套汇汇率；交叉汇率 K2:r
7f  
cross-currency settlement risk 跨国货币结算风险 !Me
%W3  
crossed cheque 划线支票 "eh
"'Z  
crossed trade 交叉买卖；交叉盘买卖 Nk}Hvg*(  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 /x-Ja[kL  
cross-holding 相互持股；交叉持股 U|U/B  
cross-margining 跨市场保证金制度 n'4D;4  
cross-referencing system 相互参照系统 jCKRoao  
cross-subsidization 互相资助；互相津贴 T7cT4PAW  
Crown Agent 英联邦代办 t'm]E2/  
crude activity rate 粗略经济活动率 jcx/ZR  
crude econometric model 粗略计量经济模式 as o8  
culpable insider dealing 应受谴责的内幕交易 &sx/qS#,VL  
cum dividend 连股息 y^M
'&@F  
cumulative appreciation 累积升值；累积增值 n (cSfT  
cumulative deficit 累积赤字；累积亏损 *;"^b\f5_  
cumulative dividend 累积股息 8 _`Lx_R  
cumulative financial position 累积财政状况 GXJ3E"_.  
cumulative realized investment 累积的已实现投资 G/<{:R"  
currency 货币 4_r8ynq{z  
currency adjustment factor 货币调整因子；币值调整因素 \4zvknk<  
currency board arrangement “货币发行局”制度 s#* mn  
Currency Board Operations Sub-Committee 货币发行委员会 s
Pc\xY  
Currency Committee [Hong Kong Futures Exchange Limited] :*c@6;2@  
货币委员会〔香港期货交易所有限公司〕 u!L8Sv  
currency crisis 货币危机 @J" }~Y  
currency denomination 货币面值 e$F7wto  
currency futures 货币期货；外汇期货 {6/%w,{,  
currency futures contract 货币期货合约；外汇期货合约 xW"J@OiKL  
currency in circulation 流通货币 Dq2eX;c@  
currency matching 货币配对 (T'inNbJe  
currency note 纸币；钞票 3P-#NL  
currency option 货币期权 G*J(4~Yw}  
currency swap 货币掉期；货币互兑；货币互惠信贷 hih`:y  
currency warrant 货币认兑证；货币认股权证 to:hMd1T  
current account 往来帐户；支票户口；经常帐目 *jA%.F  
current assets 流动资产 r% mN]?u  
current domestic value 现行本地价格 G ROl9xp2  
current liabilities 流动负债 m^]/ /j  
current market price 当时市价；现时市价 %@pTEhpF  
current price 当时价格；现时价格 cpE&Fba}"  
current price series 当时物价计算数列 #"7:NR^H^  
current year rules of assessment 当年度评税规则 Z|wZyt$$  
cushion 缓冲；缓冲时限〔债券〕 bdcuO)3  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 /I6?t=?<  
custodian 保管人 6;(Slkv  
custodian trustee 保管受托人 Y6{p|F?&"  
custody 保管 D0x+b2x^  
customer 客户 ZU "y<  
customer lending 客户贷款 )(DV~1r=  
customer statement 客户对数单；客户结单 Jw {:1  
cut loss “斩仓”；减少损失 {v]>sn;P1  
cut margin “斩仓” [$H8?J  
cut-off date 截止日期 Ud{-H_m+  
cut-throat competition 割喉式竞争；恶性竞争 'u696ED4  
cycle of activity 活动循环；商业循环 #+_OyZ*  
cyclical fluctuation 周期性波动 (G$m}ng  
cyclical inflation 周期性通货膨胀 @d4zSG/s5w  
cyclical nature of the economy 经济的周期性情况 AA05wpu8  
2]4R`[#  
D.A.H. Private Bank Limited安新私人銀行有限公司 "aa6W  
Dah Sing Bank Limited大新銀行有限公司 ASu9c2s  
Dah Sing Finance Limited大新

顶 ?W(wtp,o  
Uf\*u$78  
知识太多了 UT^t7MY#O  
DF&C7+hO  
要慢慢看 ::M/s#-@  
谢谢斑竹了