一些有用的会计术语C

C: n1V*VQ
V  
%r!
-*p<i|  
calendar year figure 历年数字 <7+.5iB3  
call 催缴通知；认购期权 ewR0e.g  
call deposit 通知存款；活期存款 bL<cgtz7)  
call loan 短期同业拆借；通知贷款 [DviN  
call margin 补仓；追加保证金 *HUqW}_r  
call market 短期同业拆放市场 B:SRHd{*Wu  
call money 短期同业拆借；活期贷款 *&km5@*
 
call option 认购期权；看涨期权 iQQJ`  
call price 赎回价格；提前赎回价 q^)(p' X  
call warrant 认购认股权证；回购认股权证 nDfDpP&  
callable share 可收回股份；可兑付股份 ?M);wBe(  
called up share capital 已催缴股本 -b<+Ra
 
Canadian Dollar [CAD] 加拿大元 /nNHI34  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 %1<|.Dmd  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 +Y+kx"8  
cancellation price 取消费 H3b`)k sFr  
cap 上限 7UiU3SUcg  
capital 资本；资金 K} @q+  
Capital Accord 《资本协定》 {1mD(+pJ{  
capital account 资本帐；非经常帐 v2^CBKZ+  
capital account commitment balance 资本帐承担额结余 >{[J+f{~|  
Capital Adequacy Directive [CAD] 《资本充足指引》 ">7 bnOJ  
capital adequacy ratio [CAR] 资本充足比率 Z~ (QV0}  
capital allowance 资本免税额 j&r5oD;  
capital alteration 资本变更 =6
hf'lP  
capital and liabilities ratio 资本负债比率 /$KW$NH4z  
capital and liquidity requirement 资本与流动资金的规定 pbNVj~#6  
capital appreciation 资本增值 2P*O^-zRp  
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〕 Qoc-ZC"<6  
capital assets 资本资产 TqC"lO>:Q  
capital at risk 风险资本 p}\!"&,^m  
capital base 资本基础；资金基础 !!AutkEg>  
capital charges 资本支出；资本费用 (<t)5?@%  
capital commitment 资本承担 =:lacK(0  
capital contribution certificate 出资证明书 <cS1}"  
capital convergence 划一资本充足比率 oz QL2  
capital cost 资本成本；建设成本；建设费用 & |r)pl0$  
capital cover 资本保证 ;NEHbLH#F  
capital deficit 资本亏绌；资本赤字 . Hw^Nx  
capital divided into shares 资本分成股份 -Cl0!}P4I  
capital element 资本因素；资本部分 !q?}[E2  
capital equipment 资本设备 kE1u-EA  
capital expenditure 资本开支；非经常开支 R~o?X^^O  
capital expenses 资本费用 qohUxtnTK>  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 ay2.CBF  
capital flow 资金流量 pAYuOk9n  
capital formation 资本形成；集资 jw H)x  
capital formation figure 资本组合数字 p("do1:  
capital fund 资本基金 W/+0gh7`,(  
capital gain 资本增益；资本增值 6mZFsB  
capital gains tax 资本增值税 .nnA
I@7E  
capital goods 资本财货；资本货物 EJZ2V>\_-0  
capital grant 非经常补助金；非经常拨款；建设补助金 Ec|#i  
capital grant cycle 建设补助金周期 S; >_9  
capital injection 注入资本；注资 gBN;j  
capital input 投入资本 7_LE2jpC,5  
capital intensity 资本密集度 Lgy}Gm8u5  
capital intensive 资本密集 [>f
E{~Y  
capital investment 资本投资 iqpy5  
Capital Investment Fund 资本投资基金 j`bOJTBE  
capital loss 资本损失 V@F~Cx  
capital maintenance 资本保值；资本保留 SExd-=G  
capital market 资本市场；资金市场 F C"dQ  
capital market instrument 资本市场票据 Y,{Xv  
capital money 资本款项 &( Z8G~h4  
capital money subject to a trust 信托财产资本 |o`TRqs  
capital movement 资本流动 P+
JYs
 
capital nature 资本性质 ;G?_^ 0  
capital outlay 资本支出 Z^b1i`v  
capital portion 资本部分 3>Yec6Hs  
capital profit 资本利润 !,]_tw>R  
capital project 基本工程项目；非经常开支项目 #'8E%4  
capital receipt 资本收入 6<2 7}S  
capital redemption 资本赎回 -LF^u;s8&S  
capital redemption business 资本赎回业务 Tg[+K+b  
capital redemption contract 资本赎回合约 0YKG`W  
capital redemption reserve 资本赎回储备 G
g/K  
capital reduction 资本减缩；减资 zKR_P{W>^  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] m]85F^R0  
股本削减计划〔香港联合交易所有限公司〕 aX~7
NslR  
capital repayment 偿还资本 ^ `!6Yax?  
capital reserve 资本储备；后备资本 5 gE  
capital revenue 资本收益；非经常收入 i=Y#kL~f  
capital spending 资本开支；资本支出；非经常开支 \'shnzs  
capital stock 股本 #P1k5!u  
capital stock subscription 认缴股本；认购股本 B>Mk "WjQ  
capital subsidy 建设津贴；基本建设津贴 Y.ic=<0H  
capital subvention 非经常资助金 +Oo>V~  
capital sum 资本额 x.!%'{+{  
capital tax 资本税 ~qRP.bV%f  
capital transfer tax 资本转移税 ^;M!u8[  
capital turnover 资本周转率 e4t'3So  
capital value 资本价值 60*=Bs%b  
capital works project 基本工程项目 l%U{Unwu  
Capital Works Reserve Fund 基本工程储备基金 ) "'J]6  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 z@dHXj )  
capitalization 资本化；资本总额 hC,EO&  
capitalization of interest 利息化作本金 i0hF9M  
capitalized interest 化作本金的利息 a *>$6H;  
capitalized loan 转作资本的贷款 'z@(,5  
capitalized value 资本还原值；资本化价值 ?EdF&^[3rD  
capitation grant 按人计算的补助金 wTG6>l]H  
captive insurance business 专属自保保险业务 x5s Yo\  
car insurance 汽车保险 P)4SrqW_  
Caribbean Development Bank 加勒比开发银行 >%t"VpvR  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] R'He(x  
意大利嘉利堡银行 GC.   
cartel 同业联盟；卡特尔 2!}5shB  
cartelized rates system 联营式利率制度 Fq:BRgCE  
cash 现金；现款 S'q (Qo  
cash accounting system 现金会计制度 oQAD 3a  
cash acquisition 以现金投资所得的资产 c&ymVB?G:1  
cash allowance 现金津贴 b8(94t|;U  
cash assets 现金资产 sRqFsj}3e  
cash at bank 银行现金；银行存款 A\YP}sG1  
cash balance 现金结余 uN2Ck  
cash basis 现金收付制；收付实现制 ;V@o 2a  
cash basis accounting 现金收付制会计；收付实现制会计 G7b>r  
cash bonus 现金红利 4vF1  
cash book 现金出纳帐；现金簿 i.Yz)Bw  
cash client 现金客户 +TL5yuA  
cash commission rebate 现金回佣 (U4]d`  
cash compensation 现金补偿 ~m'PAC"Q$  
cash contribution 现金承担额；现金分担额 dL!PpLR$2  
cash cost 直接费用；现金成本 >yiK&LW^?  
cash coupon 现金礼券
:T.j;~  
cash credit 现金信贷 e2~&I`ct  
cash deficit 现金赤字 %8s$l'Q;  
cash deposit and withdrawal 现金收支 f!AcBfaLr  
cash disbursement journal 现金支出日记簿 [7oU =  
cash disbursement slip 现金支出传票；现金支出单 Dn1aaN6  
cash flow 现金流量；银根 X|++K;rtfE  
cash flow lending 流动现金放款；无抵押融资 :+06M@  
cash flow statement 现金流量表；现金流动表 VG'M=O{)3  
cash flow surplus 现金流量盈余 i|2CZ  
cash in hand 库存现金；手头现金 Em?bV
(  
cash in till 备用现金 lcO;3CrJ!  
cash in transit 运送中现金；在运现金 (= #EJB1(  
cash input 投入现金 XnR9/t  
cash input figure 现金投入数字 :(ni/,~Q  
cash limit 现金支出限额；现金限额 m`_
s_#  
cash margin 现金保证金 oK\{#<gCZ  
cash market 现货市场；现金交易市场 }&!fT\4  
cash offer 现金要约；现金补偿额 SA!P:Q?h  
cash payment 现金付款；现金支付 kbu.KU+  
cash position 现金头寸 R<]f[  
cash price 现金价格 @~1}n/  
cash receipts journal 现金收入日记簿 TuR.'kE@  
cash receiving slip 现金收入传票；现金收入单 ?y"=jn  
cash settlement 现金结算 q.I  
cash surplus 现金盈余 &RF*pU>  
cash with order 订货付现；凭票即付 4}&$s  
cashier's order 银行本票 S3fyt]pp  
cashier's order outstanding 未承兑的银行本票 ebv"`0K$  
cash-limited subhead 有现金支出限额的分目 -0P(lkylf  
cash-sweep 现金彩票活动 {&3{_Ml  
casual client “散客”；“散户” <gfkbDP2  
CCASS Depository 中央结算系统证券存管处 C[c^zn  
CCIC Finance Limited 中芝兴业财务有限公司 uz U2)n3y  
cedant 分出者 ^&8FwV]  
ceding company 分出公司 nI0TvBD  
ceding insurer 分出保险人 v2K6y|6,  
ceiling 上限 ;Gnk8lIsb  
ceiling price 最高限价 mssCnr;  
central bank 中央银行 o!$O+%4  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 &[#iM0;)W0  
central banking 中央银行业务 @T 5dPmn  
central banking function 中央银行职能 y*oH"]D  
Central Clearing and Custodian System 中央结算及托管系统 F4:giu ht  
Central Clearing and Depository System 中央结算及存管系统 J!+)
v  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 mto=_|gn  
central clearing house 中央结算所 ?mq<#/qb  
central clearing system 中央结算制度；集体交收系统 vHmsS\\~9  
central custody system 中央托管系统 o W<Z8s;p  
central depository 中央存管处 Thc"QIk&4  
central depository system 中央证券存管制度 )Up'W  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 ))NiX^)8^  
central rate 中央汇率；中心汇率 9jkaEn>m^  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 P&$ m2^K  
Central Tender Board 中央投标委员会 LFwRTY,G  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 **KkPjAO?  
centralized budgetary and payments system 集中预算及支付制度 #t8{z~t3  
centred 12-month moving average 十二个月定位移动平均数 )}3!iDA  
certificate of approval 批准证明书 W`k||U9  
certificate of beneficial entitlement to property 资产权益证书 9$Dsm@tX  
certificate of compliance 合格证明书；合约完成证明书 Z23*`yR  
certificate of deposit [CD] 存款证 VC T~"T2R  
certificate of exemption from estate duty 豁免遗产税证明书 n,l{1 q  
certificate of incorporation 公司注册证书；法团注册证书 g#}a?kTM@  
certificate of incorporation of registered trustees 注册受托人法团证书 T*3>LY+bb  
certificate of indebtedness [CI] 负债证明书 #Y>os3]  
certificate of insurance 保险证书 I7C*P~32{n  
certificate of interest 权益证明书；息票 N"k IQe*}1  
certificate of means 资产证明书 I
N!,|)8s  
certificate of participation 参与证明书 %pd-{KR  
certificate of payment of profits tax 缴付利得税证明书 @a]O(S>Ub  
certificate of preference 特惠税证 }<=4A\LZ  
certificate of rateable value 应课差饷租值证明书 ,Nk{AiiN  
certificate of registration 登记证书；注册证明书 5&V
p(A[m[  
certificate of satisfaction 清偿证明书 \+3P<?hD#  
certificate of transfer 转让证明书 =k0qj_  
certificate to bearer 不记名证明书 'n$TJp|s  
certification 核证 $-#|g  
certification fee 核证费 l!7O2Ai5  
certified cheque 经银行证明可兑现的支票 F?y4 L9|e  
certified public accountant [CPA] 执业会计师 aMq|xHZ  
certified statement 经证明的报表 ]I
Q`.:g=9  
cessation of business 停业 3;-P(G@  
cession 分保 ]f}#&]<(T  
C.F. Finance Company Limited 浙一财务有限公司 iD"9,1@~n  
chance 机会；中彩机会 .$~zxd#zo  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 jM07&o]D  
change of domicile 迁册 :=cZ,?PQp1  
change to estimates 修订预算 c7~>uNgJ  
change to the approved estimates of expenditure 核准开支预算的变动 @w[2 BaDt  
charge 费用；押记；抵押 drkY~!a  
charge number 税单号码 bw[s<z|LKA  
charge on assets 资产的征税 ZNN^  
charge upon general revenue 从政府一般收入中拨款支付 sgxD5xj}4  
chargeable 可予征收；应课税的 zQ>|`0&8   
chargeable agreement for sale 可予征收印花税的买卖协议 a`t<R  
chargeable income 应课税入息 *wu:fb2[(  
chargeable normal trading receipt 应课税的一般营业收入 W3~xjS"h  
chargeable profit 应课税利润 xp68-&  
chargeable to tax 应课税 *;u'W|"/~  
charged to... 记入……帐目 8p0ZIrD%  
chargee 承押记人 %j4AX  
charge-holder 受押人 ?nc:B]=pTY  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 GB&^<@  
charging order 押记令
B{6wf)[O  
chargor's right 押记人的权利 yd+.hg&J  
charitable donation 慈善捐款 +[_mSt  
charitable trust 慈善信托 PgMU|O7To  
charity property 慈善财产 &CcUr#|  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 s%OPoRE  
charter 章程；特许权 \LbBK ~l-I  
charter of incorporation 成立章程 VX{9g#y$j  
chartered accountant 特许会计师 1
RM@~I$0  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 z7$,m#tw  
Chartered Institute of Public Finance and Accountancy [United Kingdom] Ng 3r`S"_<  
特许公共财政及会计学会〔英国〕 zu52]$Vj  
charterer 承租人 \#%1t  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 qy\Z2k  
Chase Manhattan Bank 美国大通银行 tX'2 $}  
chattels 实产 dd6m/3uUW  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 KP*cb6vA  
Che Hsing Finance Company Limited 浙兴财务有限公司 +J;T= p  
check-and-balance system 制约平衡制度 j8[RDiJ
  
Chekiang First Bank Limited 浙江第一银行 e0&x?U*/  
cheque 支票 Wm#F~
<$  
Chiao Yue Finance Company Limited 侨裕财务有限公司 &4}Uaxt)  
Chiba Bank, Ltd. 千叶银行 *kM^l!<g  
Chicago Board of Options Exchange 芝加哥期权交易所 <>?7veN92  
Chicago Board of Trade 芝加哥交易所 wUJ>?u9  
Chicago Mercantile Exchange 芝加哥商品交易所 T-)lnrs^  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 u,&[I^WK`C  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 |J+oz7l?-  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 q7k
E+z  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 24b?6^8~k  
child allowance 子女免税额 X1Vj"4'wT  
China & South Sea Bank Limited 中南银行 tOT(!yz  
China Affairs Committee [Hong Kong Futures Exchange Limited] p?idl`?^3  
中国事务委员会〔香港期货交易所有限公司〕 !QXPn}q^0  
China concept stock 中国概念股 {I^@BW-  
China Construction Bank 中国建设银行 ,B8u?{O  
China Development Division [Stock Exchange of Hong Kong Limited] -RKqbfmi=  
中国发展科〔香港联合交易所有限公司〕 U_.9H _G  
China Economic News 《中国经济新闻》 o4F?Rx,L  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 G W@g  
China State Bank Limited 国华商业银行 EH~t<  
Chinatrust Commercial Bank, Limited 中国信托商业银行 WT_4YM\bz  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 :SJxG&Pm=~  
Chinese Bankers Club, Hong Kong 香港银行华员会 lFT` WO  
Chinese Banks' Association 香港华商银行公会 `~;`q  
Chinese Gold and Silver Exchange Society 金银业贸易场 0CR~ vQf#r  
Chinese New Year bonus 年奖；年终花红 C>~ms2c  
chit fund 银会 !L?diR  
Chiyu Banking Corporation Limited 集友银行有限公司 C(!A% >  
Chiyu Finance Company Limited 集友财务有限公司 eJ3;Sd''  
Cho Hung Finance Limited 朝兴金融有限公司 #Et%s8{  
choses in action 无形动产；据法权产 a]4h5kJ';  
chronological book 序时帐簿 'fS&WVR?  
Chubu Securities Finance Company 中部证券金融公司 i8Xz'Sw07  
Chung Khiaw Bank Limited 崇侨银行 FhJtiw@  
Chung Nan Finance Company Limited 中南财务有限公司 bg/a5$t  
Chuo Trust & Banking Co., Ltd. 中央信托银行 |SSe n#PYp  
Chuo Trust Asia Limited 中央信托亚洲有限公司 !E.CpfaC  
Citibank, N.A. 万国宝通银行 t;/s^-}  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 b-Xc6f  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 J*nWCL  
Citicorp International Limited 万国宝通国际有限公司 1ww#]p`1  
civil debt 民事债项 RTQtXv6m
D  
Civil Service Pension Reserve Fund 公务员退休金储备基金 HY>zgf,0  
claim 申索；索偿；债权 O;8
3A  
claim equalization fund 申索平衡基金 !HCuae3_  
claim for refund of property tax 申请发还物业税 =tQ^t4_  
claim of debt 债权申索 j[Z<|Da  
claim on bank 对银行的债权 -POsbb>  
claim to dividend 摊还债款申索 eFXQ~~gOj  
claimant 申索人；索偿人 \\9I:-j:p  
claims statistics 申索统计数字 H7?Sd(U  
class of insurance business 保险业务类别 q<Z`<e  
class of property 财产类别 c5- 56Q  
claw-back 递减率 {NTMvJLm  
clearance cost 清拆成本 DNu-
Ce%  
clearing 结算；票据交换；清算 HD!2|b~@
 
clearing account 结算帐户 eo&^~OVT  
clearing and settlement system 结算和交收系统 A(}D76o_  
clearing balance 结算差额 IlfH  
clearing bank 结算银行 9YEE.=]T  
clearing cheque 交换支票 Z3q
r2/  
clearing house 结算所；票据交换所 AQm#a;  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 cP2n,>:  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 ?)V|L~/  
clearing member 结算会员 M'5PPBSR  
Clearing Members' Fund 结算会员基金 6.6;oa4j  
clearing participant 结算参与者 CAbR+y  
clearing rebate 结算费用的回佣 vp&N)t_  
Clearing Rules [SEHK Options Clearing House Limited] mbZn[D_zi  
《结算规则》〔联交所期权结算所有限公司〕 6^NL>|?  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 8k9Yoht  
Clerk to the Board of Review 税务上诉委员会书记 o>75s#= b=  
client 客户；委托人；当事人 Y{7)$'At  
client agreement 客户协议 mPJ@hr%3  
client confidentiality 客户保密的责任 s0\}Q=s[  
client money 客户款项 !$pnE:K  
client statement 客户结单 32z2c:G  
clients fund 客户资金 B1 Y   
close 结算；收市；收盘 0u?VnN<  
close a position 平仓；轧平头寸 )z!#8s  
close company 股份不公开的公司 b"pN;v  
close higher 收市时价位较高 9r=yfc!cS  
close lower 收市时价位较低 )Nt'Z*K*  
close mixed 收市时荣辱互见 2OZ<t@\OY  
close of exchange 交易所停市 /K :H2?J  
close of financial year 财政年度终结 >41K>=K  
close out 平仓 1TlMB  
close out a long position 平长仓 GV8`.3DBOF  
close out a short position 平空仓 +HkEbR'G0  
close steady 收市时价格稳定 w[]\%`69}Z  
close the gap 弥补差距 7RCVqc
"  
closed position 平仓 4WXr~?Vq9  
closed-end investment corporation 股份固定的投资公司 Y.KJP ?  
close-out price 抛售价格 h pKrP  
closing account 决算帐户 <V1y^EW0  
closing balance 期终结余；收市结余 yF@72tK  
closing price 收市价；收盘价 /
WMJ#IE  
closing quotation 收市价；收市行情 V\*J"ZP&  
closing rate 收市汇价；收盘汇率 PX>>h}%  
closing transaction 平仓交易 ~9Cw5rwH<;  
clothing levy 成衣税 -7u_\XFk  
club deposit 零存整付存款 -Ic<.ix  
Code of Aid 《资助则例》 -GZ:}<W6+  
Code of Banking Practice 《银行营运守则》 zn#lFPj12  
Code of Best Practice [Stock Exchange of Hong Kong Limited] -'rb+<v  
《最佳应用守则》〔香港联合交易所有限公司〕 Wxzh'c#\8  
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〕 v-&@c  
Code of Conduct for Persons Registered with the Securities and Futures Commission F@<^  
《证券及期货事务监察委员会注册人操守准则》 "sJ@_lp  
code of practice 实务守则；经营守则；执业守则 3U4h>T@s|  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 U[G5<&Z
^  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 &UIS17cT  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 F5 7Kr5X  
Code on Pooled Retirement Funds 《集资退休基金守则》 1 EwCF  
Code on Share Repurchases [Share Repurchase Code] jhB+ ]  
《公司购回本身股份守则》〔《股份购回守则》〕 |\T!,~  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 S.|%dz  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 }WnoI2  
co-debtor 共同债务人 chXTFLC~  
co-financing scheme 共同融资计划 UHS{X~CS e  
cognizance 证明令 aC#{@t  
coin 硬币 o+g\\5s  
coin replacement programme 硬币取缔计划 iJb-F*_y  
coin set 套装硬币 >2ny/AK|  
coinage 硬币 O2S{*D={  
Coinage Security Fund 硬币发行基金 (".WJXB\  
cold call 主动与准客户接触 8V@\$4@b!#  
collapse in prices 价格下泻；价格下挫；价格暴跌 
C]M{  
collateral 抵押品 pGP$2  
collateral bond 担保债券 xV.UM8  
collateral loan 抵押贷款 %o_CD>yD  
collateral security 附属抵押品 ^w*&7.Z  
collection 征收；收取 Rf TG 5E)  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 ,:pKNWY)Q  
collection of betting duty 收取博彩税 J5SOPG  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 d=/a{lP\  
collective consumption 集体消费 7-MyiCt  
Collector 收税主任 kk ZM
oK  
Collector of Rates 差饷征收官 bYwe/sR  
Collector of Stamp Revenue 印花税署署长 _Kg"l5?B  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 no9=K4h`  
combined surplus 合并盈余 %h}3}p#4  
combined visible and invisible trade account 有形及无形贸易合并帐目 'Ooq.jaK;/  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 #K\;)z(?  
commemoration coin 具纪念性的硬币 \ mg  
commencement of winding-up 清盘开始 ~' q&rvk`  
commerce and industry sub-index 工商分类指数 15ImwQ  
commercial activity 商业活动 (``|5;T\  
commercial bank 商业银行 3yu,qb'"&  
Commercial Bank Act of Norway 《挪威商业银行法》 `3L?x8g  
Commercial Banks Law 《商业银行法》 Qk8YR5K   
commercial borrowing 商业借款 8_{XrTw(  
Commercial Code of Japan 《日本商法》 {jo"@&2S  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 HiEQs|""'  
commercial invoice 商业发票 85ND 3F6q4  
commercial letter of credit 商业信用证 ew1bb K>  
commercial loan 商业贷款；商业放款 &?M'(` ~  
commercial paper 商业票据 =' &TqiIv"  
commercial paper market 商业票据市场 l-M .
C8N  
commercial registry 商业登记处 <^"0A  
commercial return 商业回报 r-ljT<f%J[  
commercial sale 商业销售 VE*&t>I  
commercialization 商品化 ^K[[:7Aem  
commercially viable 具商业利益；有利可图 4_w{
~  
Commerzbank AG 西德商业银行 |VmQ  
commission 佣金；委员会 J-W8wCq`  
Commission des Operations de Bourse of France 法国证券事务监察委员会 tNYCyw{K  
commission house 佣金行；代办行 c1h?aP  
commission payable 须付的佣金 Z(hRwIOF  
commission rebate 佣金回扣 I ka V g L  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 >:P-3#e*  
Commissioner of Banking 银行监理专员〔银监专员〕 CM 8Ub%  
Commissioner of Estate Duty 遗产税署署长 rQ&F Gb  
Commissioner of Inland Revenue 税务局局长 )P9&I.a8  
Commissioner of Insurance 保险业监理专员 ~}ba2dU8  
Commissioner of Rating and Valuation 差饷物业估价署署长 g&d tOjM  
commitment 承担；已承担的开支；承担额；承担项目 2qPQ3-'  
commitment fee 承诺费 p/Ri|FD6  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 M][Zu[\*  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 
M(.Up  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 ..yLtqos  
Committee on Payment System [Hong Kong Monetary Authority] T9]:, z  
支付系统委员会〔香港金融管理局〕 jo ~p#l.'  
Committee on Unit Trusts [Securities and Futures Commission] A~#w gLGn  
单位信托委员会〔证券及期货事务监察委员会〕 -}P/<cu:  
Commodities Dealers' Deposit Fund 商品交易商按金基金 dgW/5g  
Commodities Trading Commission 商品交易事务监察委员会 kx07Ium  
commodity 商品 #RP7?yGM,  
commodity classification 商品分类法 Df0m  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 89[OaT_hs  
commodity dealer 商品交易商 g BV66L  
commodity exchange 商品交易所 7r$'2">K(  
Commodity Exchange Compensation Fund 商品交易所赔偿基金  S/Gy:GIf  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 leO..M  
commodity flow method 商品流动法；商品流通法 ef]60OtP  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 .h\[7r  
commodity futures contract 商品期货合约 d5 U+]g  
commodity market 商品市场 ?o_D#gG*  
commodity tax 商品税 ,{s
CI
/  
commodity trading adviser 商品交易顾问 *+>Q
KR7  
commodity trading adviser's representative 商品交易顾问代表 ePe/@g1K*  
commodity trading advisory contract 商品交易顾问合约 "U iv[8B  
commodity warrant 商品期权证 \-RVPa8k  
commodity-based investment 以商品为基础的投资 kcZz WG|n  
common fund 共同基金 5 DvD  
common property 分权共有财产 }+BbwBm&  
common share 普通股 i`EG80\[Z  
common stock 普通股 qh/}/Sl;  
Commonwealth Bank of Australia 澳洲联邦银行 H6i;MQ  
Commonwealth Development Corporation 英联邦发展公司 ZvkBF9d  
Commonwealth Finance Ministers Conference 英联邦财长会议 {WN??eys,  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 wj|[a,(r  
Commonwealth income tax 英联邦入息税 >UBozmF=\  
Commonwealth Preference 英联邦特惠制 at5=Zo[bP  
communal property 公有财产；公有产业 );*#s~R  
communication expenses 通讯费用 P: )YKro]  
Community Preference 欧共体特惠制 3L-}B#tI  
commutation of pension 退休金的折算 $s!2D"wl n  
commuted gratuity 折算酬金 8aa`0X/6  
commuted pension gratuity 经折算的退休酬金 #H&`wMZZ:  
Companies Act [United Kingdom] 《公司法令》〔英国〕 j4!oBSp  
Companies Handbook 《上市公司手册》 k{.`=j  
companies inspector 公司检查员 >kG: MJj  
Companies Liquidation Account 公司清盘帐户 zM++Z*  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus Ap9 %5:]  
《公司条例：供股章程须载有的资料》 mE3M$2}  
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》 ec"+Il  
Companies Registration Officer 公司注册主任 p|VgtQ/)%  
Companies Registry 公司注册处 4'U #<8  
Companies Registry Trading Fund 公司注册处营运基金 Wf5ohXm>  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 m7NrS?7  
Company Formation and Enforcement Division [Companies Registry] p^?]xD(  
公司成立及条例执行部〔公司注册处〕 jt4c*0z  
company in which the public are substantially interested 由公众拥有相当权益的公司 <hmRr  
company limited by guarantee 担保有限公司 KcF#c_f   
company limited by shares 股份有限公司 =Vi>?fWpn=  
company register 公司登记册 FAF+}  
company registration fee 公司注册费 lb[\Lzdvmu  
company with limited liability 有限法律责任的公司 W5zlU2
 
company's memorandum 公司组织章程 UN7J6$!Cx7  
company's reserve 公司储备 ^HI}bS1+|  
comparative advantage 比较优势；比较利益 wsyAq'%L  
compensation 补偿金；赔偿 b%D}mxbS  
Compensation Committee [Stock Exchange of Hong Kong Limited] ky|Py  
赔偿委员会〔香港联合交易所有限公司〕 l]KxUkA+  
compensation from insurance 保险赔偿 -`}
d@x  
compensation fund 赔偿基金 Kf'oXCs  
compensation fund levy 赔偿基金征费 J?84WS  
compensation rate 补偿率 qo5WZ be  
Compensation Review Committee 赔偿检讨委员会 J G3#(DVc;  
compensation scheme 赔偿计划 ~6O<5@k  
compensation trade 补偿贸易 ,[|4{qli\  
compensation value 补偿值 dEWI8Q]  
compensatory payment 补偿付款 I-o
|~  
competition and pricing strategy 竞争与定价策略  ylBjuD+  
competitive edge 竞争优势 zIh`Vw,t0  
competitive price 具竞争力的价格 %Astfn(U{4  
competitive tender 竞争性投标 Q:sw*7"F  
Compliance Committee [Stock Exchange of Hong Kong Limited] Qr$Ay3#k  
监察委员会〔香港联合交易所有限公司〕 $(ei<cAV  
component of expenditure 开支组成部分 LGF5yRk  
Composite Consumer Price Index 综合消费物价指数 =U_O;NC  
composite index 综合指数 }='1<~0
 
composite rating 综合评级 <ZgbmRY8  
composite return form 综合报税表 w} 1~  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 ieG%D HN  
composite tax return 综合报税表 pZO`18z  
composition 组合成分；债务重整协议 ^Yu%JCN8g  
composition of earnings 收益组合成分 $ru()/pI)z  
compound increase 复合增加率；复合增长率 fKjUEMRK  
compound interest 复利 oJbMUEQQq  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 ]Z#=w  
comprador note 买办票据 MNZD-[  
comprador order 买办付款令票 ~x 0x.-^A  
comprehensive income tax 综合所得税 6[l{@*r"  
comptroller 审计主任 cuW&X9\m,  
compulsory liquidation 强制清盘 3CArUP  
compulsory winding-up 强制清盘 @"gWvs  
computation 计算；计算表 $
l<(*,,l  
computational procedure 计算方法 @?\[M9yK  
computer audit programme 电脑审计程序；电脑核数程序 tv8}O([  
concentrated position 集中持仓量 mu#  a  
concentration risk 资金集中风险；集中融资风险 (_$'e%G0  
concept stock 概念股  2/v9  
concession 特许权；宽减措施；优惠 mq*Efb)!  
concession contract 特许经营权合约 +-+%6O<C  
concessionary rate 优惠率 =&xNdc  
concordat 协定；契约；国际监管条约 +YK/^;Th  
condition 条件 gdkQ h_\  
conditional endorsement 附有条件的背书 =TG[isC/F9  
conditional offer 有条件要约 P<{N)H 2r  
conditional sale agreement 有条件售卖协议 pQf5s7  
conditions of tender 投标章程 *='J>z.]  
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 j65qIw_Z  
conduct of business standard 业务操守准则 j`pX2S  
Confidentiality Understandings 保密谅解文件 -OPJB:7Z  
confirmation letter 确认书 gS$?#!f  
confirmation of mail transfer 信汇证明书 N#"(  
Confirmation of Payment 已缴税证明书 UjrML  
confirmed letter of credit 保兑信用证 zs@xw@  
confirming bank 保兑银行 }*s%|!{H  
confiscation order 没收令 
MeXGE  
connected transaction 关连交易 380M&Guh  
consensus capitalism 共识资本主义 G>yTv`-  
conservative investor 保守投资者 \>@QJ  
consideration 代价；对价；约因 S eTn]  
consideration issue [listing method] 代价发行〔上市方式〕 POtwT">z  
consideration other than cash 现金以外的代价 6o!Y^^/U  
consignee 收货人；代售人 rS
^+y{7  
consignment 托运；寄售 ]E!b&  
consignor 付货人；托运人；寄售人 ytg'
{)  
consolidated account 综合帐目 c mI&R(  
consolidated account expenditure 综合帐目开支 uF89B-t  
consolidated balance sheet 综合资产负债表 236,o {9e  
consolidated cash deficit 综合现金赤字  8%W(",nd  
consolidated cash surplus 综合现金盈余 1 /dy@'  
consolidated enterprises sectorial index 综合企业分类指数 "ABg,
^jf  
consolidated net earnings 综合净收益；综合净盈利 MmPLJ  
consolidated net profit 综合净利润；综合纯利 s8 c#_  
consolidated policy 综合保单 heN?lmC  
consolidated price 综合价格 ueD_<KjE=  
consolidated profit and loss account 综合损益帐；综合损益表 4itadQS  
consolidated public sector expenditure 公营部门综合开支 %;-]HI  
consolidated revenue account 综合收入帐 u~y0H  
consolidated shareholders' fund 综合股东资金 fce~a\y0  
consolidation of shares 股份合并 r[}5<S Q  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 ,8^QV3  
consortium company 财团公司 ym~  
consortium loan 银团贷款 c^ifHCt|  
constant dollar figure 固定币值 PH]/*LEj  
constant market price 固定市价 G&2`c\u{  
constant price 固定价格 -SGoE=  
constant price series 固定物价计算数列 o,yP9~8\  
constant rate 固定比率 0l&#%wmJ,  
constituent stock 成分股 ZIo%(IT!c  
constitution 章程；组织章程 a(BEm_l3  
construction output 建造产出量 y>YQx\mK
 
constructive trust 法律构定信托 |MQ_VZ{6  
consultant accountant 顾问会计师 8M&q  
consultant's fee 顾问费 OPtFz6  
Consultation Paper on Proposed Regulation on Share Margin Financing YLVZ]fN=>  
《监管股票按贷财务的建议谘询文件》 wq@{85  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability _)U[c;^6  
《有关联交所检讨董事资格的程序的谘询文件》 U&}v1wdZ3  
consumer behaviour 消费者行为 i SD?y#  
Consumer Council 消费者委员会 )J<VDO:_YA  
consumer credit financing operation 消费者信贷业务 V+'C71-P  
consumer demand 消费者需求 DN%b!K
:  
consumer durables 耐用消费品 pni*#W*n  
consumer expenditure 消费开支 V0ig#?]  
consumer goods 消费品 S7Tc9"oqV  
consumer market 消费市场 @P@j9yR  
consumer price 消费物价 ]W9{<+&  
Consumer Price Index [CPI] 消费物价指数
0 P]+/  
Consumer Price Index (A) 甲类消费物价指数 >q!:*  
Consumer Price Index (B) 乙类消费物价指数 ZP}NFh%,u  
Consumer Price Index Classification System 消费物价指数分类法 "f5neW  
Consumer Price Index Report 《消费物价指数月报》 #
D2.RN  
Consumer Price Index series 消费物价指数系列 Y"dUxv1Ap  
consumer price inflation 消费物价上涨 X}@'FxIF  
Consumer Representative Action Fund 消费者集体诉讼基金 4u.Fy<+@4M  
consumer sentiment 消费意欲 c>}fy  
consumer spending 消费开支；消费支出 &}q;,"  
consumption expenditure 消费开支 6*uWRjt  
consumption pattern 消费模式 e"@Ag:r@a  
consumption product 消费产品 Un.u{$
po  
consumption tax 消费税 lcqpwSk  
contango 交易延期费；延期交割费；期货溢价 _q7mYc  
contingencies warrant 紧急拨款令；应急支款授权书 dbG5Cf#K\  
contingency 应急费用；意外开支准备金 zD z"Dn9  
contingency allowance 应急准备金 {
/E_l  
contingency sum 应急费用；意外开支准备金
{`>;I  
contingent assets 或有资产 lK0pr  
contingent debt 或有债权；待确定债务 3
J!J#  
contingent interest 待确定的权益 KdTDBC  
contingent liabilities 或有负债 %c"t`  
contingent profit 或有利润 (- QvlpZ  
contingent right 或有的权利 [d^ [Y:I'\  
continue to hold a deposit 继续持有存款 #vs=yR/tn{  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 dPmtU{E<M  
continuing rent 连续租金 e_v_y$  
continuing trustee 留任受托人 )@,zG(t5;  
continuous licensing system 长期持牌制度 qwomc28O  
Continuous Net Settlement System [CNS System] 持续净额交收系统 >o_cf*nx  
contra account 对销帐户 /nas~{B  
contra flow 资金回流 r;C BA'Z  
contra item 对销项目 W~i599!v  
contra transfer 对销转拨 $ctpg9 7  
contract 合约 n=8DC&  
contract for difference 差价合约 XK=-$2n  
contract for service 服务合约 ,}jey72/k  
contract for settlement 平仓合约 c*c 8S~6  
contract note 成交单据 G%#M17   
contract of copartnery 合伙合约 D]StDOmM  
contract of indemnity 弥偿合约 N}rc3d#  
contract of insurance 保险合约 ^2}p%j>  
contract of reinsurance 再保险合约 4Y `=`{Q  
contract price 合约价格 WLkfo6Nw  
contracting party 订约人；立约人；缔约国 `vc?*"  
contractual agreement 合约协议 k0^t$J W  
contractual commitment 合约承担 P3op1/Np  
contractual joint venture 合约式联营企业 cf{rK`Ff^  
contractual mutual fund 合约互惠基金 IQNvhl.{  
contractual right 合约权利 @||GMA+|  
contractual savings fund 合约储蓄基金 UJ^MS4;I3  
contributed surplus 实缴资本盈余 ! a!^'2  
contribution 出资；供款；捐款；分担款项 3:ELYn  
contribution account 供款帐户 V|`w/P9g4  
contribution to gross domestic product 在本地生产总值中所占比率 *\
"+/
 
contribution to investment 出资额
,JONc9  
contribution to pension fund 退休金供款 ;cD&qheDV  
contributor 供款人；出资人；捐助人 ..a@9#D  
contributory 分担人 U3OX
O1  
contributory scheme 供款计划 L[aA4`  
contrived cessation of business 有预谋的停业 E~K5n2CI  
control 控制权；控制；管制 e.l3xwt>$  
control of a company 公司的控制权；公司控股权 [MI
?  
control of business 业务的控制权 7S.E,\Tws  
controlled company 受控制公司 $s`#&.>c-  
controller 控制人；控权人；会计长 ,he1WjL  
controller of an authorized institution 认可机构控权人 Cak-J~=  
controlling company 控股公司 R^+,D  
controlling interest 控制权益；控股权益 7:Be.(a  
controlling officer 管制人员 x$+g/7*  
controlling officer's report 管制人员报告 5q95.rw  
controlling shareholder 控股股东；持有控股权的股东 ToE^%J4  
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》 @?CEi#-  
conventional lending 传统放款；常规放款 0Ma3  
conversion 兑换；换算；转换〔证券〕 
KnxK9  
conversion factor 换算因数 sB+ B,DF  
conversion of stock 公债的转换 Y'eE({)<K  
conversion rate 兑换率；换算率；转换价格〔证券〕 s_RUb  
convertibility 可兑性；兑换性；自由兑换 rOA{8)jIa*  
convertibility undertaking 兑换保证  Ds@nuQ  
convertible 可兑换；可换股 C]GW u~QF  
convertible currency 可兑换货币 -![>aqWmj1  
convertible debenture 可转换债权证 </-aG[Fi  
convertible loan stock 可转换股的债权股额 a"bael  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 #.W^7}H   
conveyance 转易；转易契；财产转让证书 ?f&O4H
 
conveyance of property 财产转让 gv}J"anD  
conveyance on sale 售卖转易契 /pYp,ak
 
conveyancing fee 业权转易费 %z"${ zw  
conveyancing scale charges 物业转易收费标准 S
sfH
p  
cooling-off period 冷静期 7j~}M(s
"  
co-owner 共同拥有人；分权共有人 &{zRuF  
co-partner 共同合伙人 (>M? iB  
co-partnership 共同合伙 Gq0Q}[53  
Copenhagen Stock Exchange 哥本哈根证券交易所 I|/\L|vo  
core capital 核心资本 _4-UM2o;  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons ;!Q}g19C  
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 kDWMget$  
Core Principles for Effective Banking Supervision [Basle Committee] /j$`Cq3I  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 'd |*n#Dqc  
cornering “夹仓”；轧空；囤积居奇 SEXmVFsQ
 
corporate borrower 借款公司；借款机构 *9)yN[w  
corporate business 公司企业；公司业务 !v68`l15  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] (y!V0iy]  
企业传讯部〔香港联合交易所有限公司〕 L7OFZ|gUz  
corporate customer 公司客户 kS1?%E,)q  
corporate dealer 公司交易商 rJw Ws  
Corporate Finance Division [Securities and Futures Commission] U])$#/ v  
企业融资部〔证券及期货事务监察委员会〕 vHM,_I{  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 s~n@|m9k  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 ^udl&>  
corporate governance 公司管治 3u@=]0ZN  
corporate income tax 公司所得税 >})W5Y+  
corporate investment adviser 公司投资顾问 z 8y.@<6  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 y41,T&ja  
corporate plan 公司计划 5Zy%Nam'gN  
corporate practice 执业法团 W+`T:Mgh  
corporate profits tax 公司利得税 $c1x
h.  
corporate savings 公司储蓄 =.\PG[  
corporate service tax 公司服务税 =)IV^6~b  
corporate signature 法团的签名 DtglPo_(  
corporation 法团；公司 -a`PW  
corporation bond 公司债券 &[qJ=HMm I  
corporation stock 公司股证；地方债券〔英国〕 tr@)zM GB  
corporation tax 公司税 m ^'!  
correction phase of stock market 股市调整期 H*E4+3y  
Correctional Services Industries Suspense Account 惩教工业暂记帐 ..;ep2jSs  
corrective affidavit 修正遗产申报誓章 s_4y^w]aX  
correspondent bank 代理银行 Ee097A?1vj  
Cosmos Finance Limited 宇宙财务有限公司 gH:+$F
A  
cost 成本；费用；价格 $q 9dkt  
cost centre 成本中心 v/[*Pze,C  
cost competitiveness 成本竞争力 Kw87 0n<  
cost control 成本控制；成本管理 |h^]`= 3  
cost convention 原值成本法；成本惯例 0}q
nq"  
cost effectiveness 成本效益；经济效益 Jm[_X  
cost efficiency 成本效率 {vox x&UX  
cost element 成本要素 O%*:fd,o-  
cost flow 成本流转 -W.bOr  
cost input 投入资金 Wo+^R%K'4  
cost management information system 成本管理资料系统 Y^-D'2P]P  
cost of an asset 资产成本 "/0Vvy_|  
cost of borrowing 借贷成本 YES-,;ZQ'  
cost of capital 资本成本；资金成本 h42dk(B  
cost of installation 安装费 8Bwm+LYr-  
cost of issue 招股费用；发行股份费用 NT;cT
a=;  
cost of living 生活费用 rtC:3fDy  
cost of transmitting 传送费用 O*udVE>  
cost overrun 成本超支 6~tj"34_  
cost price 成本价格 BXa.XZ<n(  
cost price structure 成本价格结构 v%E~sX&CG  
cost to the revenue 政府收入的损失；政府减少的收入 ykD-
L^}  
cost-benefit analysis 成本效益分析 ?F/)<r  
cost-benefit study 成本效益研究 M%v 6NxN  
cost-book company 以成本帐原则组成的公司 $8WeWmY  
cost-effectiveness analysis 成本效益分析 /0(c-Dv  
costing 成本计算；成本计算法 NN]
8T  
costing and pricing policy 成本及定价政策 -fT}Nj\  
costing exercise 成本计算工作 !P@4dG  
costing review 成本检讨 h)h%y)1  
cost-of-living allowance 生活津贴 Xz\X 8I  
cost-of-living index 生活指数；生活费用指数 {Y1&GO;  
cost-plus pricing 成本加成定价法 ;uN&yj<}a  
cost-push inflation 成本推动的通货膨胀 }.N~jx0R  
cost-recovery basis 收回成本的原则 ~*hCTqHvN  
cost-related charges 依成本而定的收费 U$Od)  
cost-related fee 依成本而定的收费 |u_fVQj  
co-surety 共同担保人 H?wf%0  
co-trustee 共同受托人 jQ3&4>gj  
cotton futures 期棉 K96N{"{iI%  
Council of SEHK 联交所理事会 q_z;kCHM  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 ?e2G{0
V  
counterclaim 反申索 'c#AGi9  
counterfoil 联页〔收据〕；存根〔支票〕；票根 u-@;Q<v$  
counter-guarantee 反担保 ,jdTe?[*^  
counter-inflationary policy 反通货膨胀政策 !112u#V  
countersignature 副署签名；连署签名 .s\_H,  
country debt provisioning 债务国坏帐准备 qflOi8  
country of beneficial ownership 实益拥有国 Zx^R-9  
coupon 息票；赠券 *0x!C8*`Xe  
coupon rate 息票利率 IAMtM
O^L  
cover 保证金；承保范围；补仓 bKk7w#y  
cover note 临时保单 A9y@v{tx
N  
cover short position 补仓；填平空仓 K6stkDhb  
coverage 保额；承保范围 `$XgfMBf |  
covered call 备兑认购期权 ]-jaIvM  
covered option 备兑期权 g=jB'h?  
covered warrant 备兑认股权证 *0Wkz
'=U  
crash 狂泻；暴跌；崩溃 `a5,5}7v%`  
creation of new heads and subheads 开立新总目及分目 ]0=THq\H  
credit 信用；信贷；信用证；贷项 Z_s]2y1  
credit advice 贷项通知书 <SiJA`(7  
credit agency 征信所；信用调查机关 ='6@^6y  
Credit Agricole Indosuez 东方汇理银行 8i Ew;I_  
credit arrangement 信贷安排 7>f)pfLM  
credit balance 贷方结余 @ 1FWBH~  
credit card 信用卡 ro8C^d]  
credit card scheme 信用卡计划 HG^
~7oMf  
Credit Commercial de France 法国商业银行 >nO[5  
Credit Committee 贷款委员会 A>6_h1  
credit control 信贷管制 ^ #3,*(S  
credit conversion factor 信贷换算因数 ?ZYj5[op,H  
credit easing 放宽信贷 \O)u' Bu  
credit exposure 信贷风险 m}t`43}QE  
credit facility 信贷安排；信贷融通；信用透支 d>wG6Z,|  
Credit Guarantee Scheme 信贷保证计划 q#`;G,rs  
credit item 贷项 0aGAF ]  
credit limit 信贷限额 Y#FSU#a$<  
Credit Lyonnais 里昂信贷银行 -Fc 9mv(H  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 TIxlLOs
 
credit rating 信贷评级 S"/gZfxer  
credit rating agency 信贷评级机构 G$s=P  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 GK
&R.R]  
credit risk 信贷风险 A:*$rHbzl  
credit sale 赊销；赊售 +f,I$&d.V  
credit side 贷方 A+VzpJ~  
credit squeeze 信贷紧缩；收紧信贷 t![972.&  
credit to... 记入……帐目 =cxG4R1x  
credit to be given against tax 税款抵免 n"<'F4r  
credit transfer 信贷转帐；信用转帐 TSj)XU {W  
credit union 储蓄互助社 y2Vc[o(NP  
Credit Union League of Hong Kong 香港储蓄互助社协会 yppXecFJ  
creditor 债权人 2>.>q9J(  
creditor's petition 债权人的呈请书 l#a*w  
creditworthiness 信誉；信用可靠程度 Pz-=Eq  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 #!4`t]E<  
criminal bankruptcy 刑事破产 Mm%b8#Fe!  
criminal bankruptcy order 刑事破产令 xI8v'[3  
criminal bankruptcy petition 刑事破产呈请书 hroRDD  
criterion for credit 授信原则
F8B:P7I  
critical path analysis 关键路线分析法；要径分析法 8},fu3Z  
cross rate 套价；套汇汇率；交叉汇率 JB HnJm  
cross-currency settlement risk 跨国货币结算风险 r6L  
crossed cheque 划线支票 !%QbE[Kl>  
crossed trade 交叉买卖；交叉盘买卖 Tx/KL%X  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 !={QL:  
cross-holding 相互持股；交叉持股 ]%UAN_T  
cross-margining 跨市场保证金制度 n yNHjn |W  
cross-referencing system 相互参照系统 ~HXZ-*  
cross-subsidization 互相资助；互相津贴 BA_l*h%=Cc  
Crown Agent 英联邦代办 &sGLm~m#  
crude activity rate 粗略经济活动率 >2tosxH M  
crude econometric model 粗略计量经济模式 3,Bm"'b6  
culpable insider dealing 应受谴责的内幕交易 b2YOnV  
cum dividend 连股息 `;&=m, W'  
cumulative appreciation 累积升值；累积增值 =%wBC;  
cumulative deficit 累积赤字；累积亏损 cX5tx]  
cumulative dividend 累积股息 E /V`NqC  
cumulative financial position 累积财政状况 sJ|IW0Mr  
cumulative realized investment 累积的已实现投资 7/BA!V(na  
currency 货币  DIh[%  
currency adjustment factor 货币调整因子；币值调整因素 -3C$br  
currency board arrangement “货币发行局”制度 F-Ywl)  
Currency Board Operations Sub-Committee 货币发行委员会 CxVrnb[`q  
Currency Committee [Hong Kong Futures Exchange Limited] q,(hs]\@  
货币委员会〔香港期货交易所有限公司〕 / !A&z4;D  
currency crisis 货币危机 ;MjOs&1f0K  
currency denomination 货币面值 fwaM;YN_  
currency futures 货币期货；外汇期货 ,tuZ_"?M  
currency futures contract 货币期货合约；外汇期货合约 ;T WYO  
currency in circulation 流通货币 1JN/oq;  
currency matching 货币配对 k)JwCt.%  
currency note 纸币；钞票 UbSD?Ew@35  
currency option 货币期权 Y'o.`':\~  
currency swap 货币掉期；货币互兑；货币互惠信贷 iD2>-yf  
currency warrant 货币认兑证；货币认股权证 hj[sxC>z5  
current account 往来帐户；支票户口；经常帐目 Xj21:IMR  
current assets 流动资产 66cP
oG  
current domestic value 现行本地价格 }fz;La:b  
current liabilities 流动负债 ="]y^&(L(  
current market price 当时市价；现时市价 9R4q^tGR\  
current price 当时价格；现时价格 5<?/M<i  
current price series 当时物价计算数列 ]BBjFs4#  
current year rules of assessment 当年度评税规则 ]yA_N>k2K  
cushion 缓冲；缓冲时限〔债券〕 ^Xsl
j  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 SMh[7lU`  
custodian 保管人 /ee4 v!  
custodian trustee 保管受托人 P87qUC  
custody 保管 ow,=M%x"0  
customer 客户 i- r y5x  
customer lending 客户贷款 %:[Y/K-   
customer statement 客户对数单；客户结单 on0>_-n)  
cut loss “斩仓”；减少损失 T8a!"lPP7  
cut margin “斩仓” >]WQ1E[=  
cut-off date 截止日期 +)TOcxF%  
cut-throat competition 割喉式竞争；恶性竞争 u< .N\/  
cycle of activity 活动循环；商业循环 -j"2rIl4#  
cyclical fluctuation 周期性波动 ZNG{:5u,  
cyclical inflation 周期性通货膨胀 B!z5P"C(~  
cyclical nature of the economy 经济的周期性情况 Hsz).u  
)wz3m L  
D.A.H. Private Bank Limited安新私人銀行有限公司 JZB@K6 ~dO  
Dah Sing Bank Limited大新銀行有限公司 #me'1/z  
Dah Sing Finance Limited大新

顶 (}LLk+  
=HkB>w)h  
知识太多了 w*"h#^1z  
Bys_8x}  
要慢慢看 j:6VWdgq  
谢谢斑竹了