一些有用的会计术语C

C: d?y4GkK  
/fKx}}g)  
calendar year figure 历年数字 5[8xV%>;  
call 催缴通知；认购期权 Lz |?ek7Q  
call deposit 通知存款；活期存款 1XrO~W\=  
call loan 短期同业拆借；通知贷款 e2AX0(  
call margin 补仓；追加保证金 _?-E7:Sw  
call market 短期同业拆放市场 j@AIK+0Qc  
call money 短期同业拆借；活期贷款 5GI,o|[s6  
call option 认购期权；看涨期权 oK9( /v  
call price 赎回价格；提前赎回价 > $O]Eu!  
call warrant 认购认股权证；回购认股权证 U&g@.,Y#  
callable share 可收回股份；可兑付股份 $POu\TO  
called up share capital 已催缴股本 )cW#Rwu_A4  
Canadian Dollar [CAD] 加拿大元 oTEL?hw5  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 uFX#`^r`  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 yks__ylrl(  
cancellation price 取消费 _:ReN_0  
cap 上限
-Fi`Z$  
capital 资本；资金 Wvq27YK'  
Capital Accord 《资本协定》 ^-TE([bW  
capital account 资本帐；非经常帐 o8 IL$:  
capital account commitment balance 资本帐承担额结余 WO7z  
Capital Adequacy Directive [CAD] 《资本充足指引》 )!3V/`I  
capital adequacy ratio [CAR] 资本充足比率 /}((l%UE.  
capital allowance 资本免税额 u0}vWkn\4  
capital alteration 资本变更 L 8c0lx}Nn  
capital and liabilities ratio 资本负债比率 B |5]Jm]  
capital and liquidity requirement 资本与流动资金的规定 kGH}[w  
capital appreciation 资本增值 s%vis{2  
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〕 /
Y/UM3/  
capital assets 资本资产 ^+*N%yr  
capital at risk 风险资本 5 )A1\  
capital base 资本基础；资金基础 fZ6MSAh  
capital charges 资本支出；资本费用 |5X^u+_  
capital commitment 资本承担 jSJqE_1  
capital contribution certificate 出资证明书 M f}~{+  
capital convergence 划一资本充足比率 c_
dVWh e  
capital cost 资本成本；建设成本；建设费用 ~G)S   
capital cover 资本保证 I )~GZ  
capital deficit 资本亏绌；资本赤字 ;d@#XIS&-(  
capital divided into shares 资本分成股份 '@a}H9>}  
capital element 资本因素；资本部分 t0(A4E  
capital equipment 资本设备 DMAIM|h  
capital expenditure 资本开支；非经常开支 T"(&b~m2b4  
capital expenses 资本费用 _no/F2>!/n  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 hnffz95  
capital flow 资金流量 +xRK5+}9  
capital formation 资本形成；集资 +Te\H  
capital formation figure 资本组合数字 jkQ*D(;p  
capital fund 资本基金 t^UxR@l<K|  
capital gain 资本增益；资本增值 p99]  
capital gains tax 资本增值税 <KJ/<0l  
capital goods 资本财货；资本货物 ;/bewivNJ  
capital grant 非经常补助金；非经常拨款；建设补助金 H/"-Z;0{  
capital grant cycle 建设补助金周期 vRznw&^E
 
capital injection 注入资本；注资 rbul8(1h  
capital input 投入资本 Z@yW bjE7Z  
capital intensity 资本密集度 3>3Kwc~E  
capital intensive 资本密集 9G9t" {  
capital investment 资本投资 ?Lx24*5%  
Capital Investment Fund 资本投资基金 .zr-:L5{  
capital loss 资本损失 d}OTO10  
capital maintenance 资本保值；资本保留 ,xw#NG6  
capital market 资本市场；资金市场 b\ X@gq  
capital market instrument 资本市场票据 ~]nRV *^  
capital money 资本款项 @tF\p  
capital money subject to a trust 信托财产资本 \|n- O=}=2  
capital movement 资本流动 8mCxn@yV  
capital nature 资本性质 EHSlK5bD,  
capital outlay 资本支出 OP;v bZ  
capital portion 资本部分 #F:p-nOq  
capital profit 资本利润 2kqup)82e  
capital project 基本工程项目；非经常开支项目 af6M,{F  
capital receipt 资本收入 |e=,oV"  
capital redemption 资本赎回 a
y4 %  
capital redemption business 资本赎回业务 ]v?@g:iE  
capital redemption contract 资本赎回合约 #./fY;:cj  
capital redemption reserve 资本赎回储备 -Sqz5l
o  
capital reduction 资本减缩；减资 $&Gu)4'+  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] ?(xnSW@r  
股本削减计划〔香港联合交易所有限公司〕 LY+@o<>  
capital repayment 偿还资本 Z3%}ajPu[  
capital reserve 资本储备；后备资本 #^#PP
O  
capital revenue 资本收益；非经常收入 [m->5H  
capital spending 资本开支；资本支出；非经常开支 36.Z0Z1'F>  
capital stock 股本 ke!?BZx  
capital stock subscription 认缴股本；认购股本 'Oxy$U   
capital subsidy 建设津贴；基本建设津贴 MO[2~`,Q!  
capital subvention 非经常资助金 q~rEq%tk  
capital sum 资本额 QER?i;-wb  
capital tax 资本税 H h4WMZJG  
capital transfer tax 资本转移税 at@G/?  
capital turnover 资本周转率 JX<)EZ!F  
capital value 资本价值 &g#@3e1>  
capital works project 基本工程项目 }?lrU.@zg  
Capital Works Reserve Fund 基本工程储备基金 []D&bYpv  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 t1]K<>g  
capitalization 资本化；资本总额 md+nj{Ib  
capitalization of interest 利息化作本金 =-tw5], L  
capitalized interest 化作本金的利息 '_<{p3M  
capitalized loan 转作资本的贷款 sXqz+z$*  
capitalized value 资本还原值；资本化价值 bkRLC_/d  
capitation grant 按人计算的补助金 n*o-Lo+Fe.  
captive insurance business 专属自保保险业务 } j<)L,  
car insurance 汽车保险 __uA}fZp  
Caribbean Development Bank 加勒比开发银行 j*d yp  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] :{{F *FM;  
意大利嘉利堡银行 97Lte5c6r  
cartel 同业联盟；卡特尔 Cwr~HY  
cartelized rates system 联营式利率制度 ^0Zf,40  
cash 现金；现款 {M3qLf~z#C  
cash accounting system 现金会计制度 K~uXO  
cash acquisition 以现金投资所得的资产 !H#bJTXB  
cash allowance 现金津贴 e4-@f%5  
cash assets 现金资产 r`$OO,W  
cash at bank 银行现金；银行存款 u\a#{G;Z  
cash balance 现金结余 r+'qd)  
cash basis 现金收付制；收付实现制 eJ,/:=QQ{  
cash basis accounting 现金收付制会计；收付实现制会计 r=Gks=NX"  
cash bonus 现金红利 "_P;2N6  
cash book 现金出纳帐；现金簿 0*VWzH   
cash client 现金客户 q$p%ZefZ  
cash commission rebate 现金回佣 +\x,HsUc"  
cash compensation 现金补偿 [2>yYr s_=  
cash contribution 现金承担额；现金分担额 Y2|#V#  
cash cost 直接费用；现金成本 3s5z UT;  
cash coupon 现金礼券 $': E\*ICb  
cash credit 现金信贷 ycc4W*]  
cash deficit 现金赤字 }q`ts=dlGt  
cash deposit and withdrawal 现金收支 t9nqu!);  
cash disbursement journal 现金支出日记簿 [v7F1@6b  
cash disbursement slip 现金支出传票；现金支出单 5
]~'_V  
cash flow 现金流量；银根 -M~8{buxv  
cash flow lending 流动现金放款；无抵押融资 9 *xR6  
cash flow statement 现金流量表；现金流动表 
czA5n  
cash flow surplus 现金流量盈余 GC<l#3+  
cash in hand 库存现金；手头现金 XND|h#i8  
cash in till 备用现金 PvzcEV  
cash in transit 运送中现金；在运现金 r`=+L-!  
cash input 投入现金 E{`kaWmC&~  
cash input figure 现金投入数字 _uWpJhCT  
cash limit 现金支出限额；现金限额 ]"r&]qx7  
cash margin 现金保证金 %}[i'rT>  
cash market 现货市场；现金交易市场 AmvEf  
cash offer 现金要约；现金补偿额 }\hVy(\c  
cash payment 现金付款；现金支付 $>G8_q  
cash position 现金头寸 -O1>|y2rU  
cash price 现金价格 au N6prGe  
cash receipts journal 现金收入日记簿 ,bXe<L)  
cash receiving slip 现金收入传票；现金收入单 }bs+-K  
cash settlement 现金结算 YA''2Ii  
cash surplus 现金盈余 Az9?Ra;U  
cash with order 订货付现；凭票即付 Gp1?iX?ml  
cashier's order 银行本票 >c1!p]&V  
cashier's order outstanding 未承兑的银行本票 I*o
()  
cash-limited subhead 有现金支出限额的分目 z[LNf.)}  
cash-sweep 现金彩票活动 5rwu!Y;7*  
casual client “散客”；“散户” -]L6=  
CCASS Depository 中央结算系统证券存管处 v;BV@E0}x  
CCIC Finance Limited 中芝兴业财务有限公司 Ld\R:{M"  
cedant 分出者 t=rEt>n~L  
ceding company 分出公司 j-0z5|*KE  
ceding insurer 分出保险人 lyIl-!|
 
ceiling 上限 eds o2  
ceiling price 最高限价 2X.r%&!1M  
central bank 中央银行 oin$-i|Xp!  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 3Ko/{f  
central banking 中央银行业务 hM@ HA  
central banking function 中央银行职能 |pm7_[  
Central Clearing and Custodian System 中央结算及托管系统 pyH:#5  
Central Clearing and Depository System 中央结算及存管系统 O&vVv _zh  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 ?*2CpM&l  
central clearing house 中央结算所 &?W0mW(  
central clearing system 中央结算制度；集体交收系统 2I%MAb&1@  
central custody system 中央托管系统 b $'FvZbk  
central depository 中央存管处 ydFD!mO  
central depository system 中央证券存管制度 VAWF3  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 dOa+(f
Me  
central rate 中央汇率；中心汇率 RtGWG*v4]  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 u0 P|0\  
Central Tender Board 中央投标委员会 bmJ5MF]_fG  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 uYn_? G  
centralized budgetary and payments system 集中预算及支付制度 zxJ]"N  
centred 12-month moving average 十二个月定位移动平均数 wi;Br[d  
certificate of approval 批准证明书 6{
x(.=  
certificate of beneficial entitlement to property 资产权益证书 ,
kF1
T,  
certificate of compliance 合格证明书；合约完成证明书 C.~,qmOP  
certificate of deposit [CD] 存款证 Vdtry@Q  
certificate of exemption from estate duty 豁免遗产税证明书 #eQJEajv5  
certificate of incorporation 公司注册证书；法团注册证书 rEv@YD   
certificate of incorporation of registered trustees 注册受托人法团证书 N|1M1EBOu>  
certificate of indebtedness [CI] 负债证明书 QU4h8}$  
certificate of insurance 保险证书 #J@[Wd  
certificate of interest 权益证明书；息票 s2tey
m,uG  
certificate of means 资产证明书 0x'#_G65y  
certificate of participation 参与证明书 ZNJ@F<  
certificate of payment of profits tax 缴付利得税证明书 %+f>2U4I  
certificate of preference 特惠税证 >,TUZ  
certificate of rateable value 应课差饷租值证明书 V:qSy#e  
certificate of registration 登记证书；注册证明书 ,3?Q(=j  
certificate of satisfaction 清偿证明书 S\
4tzz @  
certificate of transfer 转让证明书 B&\IGWG(  
certificate to bearer 不记名证明书 FR$:"  
certification 核证 W6f/T3  
certification fee 核证费 4S5,w(6N  
certified cheque 经银行证明可兑现的支票 j\,EO+ZQCv  
certified public accountant [CPA] 执业会计师 L\Aq6q@c  
certified statement 经证明的报表 9`wZz~hL"  
cessation of business 停业 JX-' mV`  
cession 分保 R?68*} `7  
C.F. Finance Company Limited 浙一财务有限公司 j!_;1++q  
chance 机会；中彩机会 H#NCi~M>3  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 &atu
K*W>  
change of domicile 迁册 _  <WJ7  
change to estimates 修订预算 2#P*,  
change to the approved estimates of expenditure 核准开支预算的变动 3wOZ4<B  
charge 费用；押记；抵押 M*!agh  
charge number 税单号码 lU
@]@_<  
charge on assets 资产的征税 Xp >7iX!:  
charge upon general revenue 从政府一般收入中拨款支付 u&`XB|~  
chargeable 可予征收；应课税的 >CrA;\
l  
chargeable agreement for sale 可予征收印花税的买卖协议 <<@bl@9'  
chargeable income 应课税入息 0>C T=(A  
chargeable normal trading receipt 应课税的一般营业收入 n.T&}ZPz\v  
chargeable profit 应课税利润 ,#Iu 7di  
chargeable to tax 应课税 cimp/n"  
charged to... 记入……帐目 %{ABaeb]  
chargee 承押记人 d^RxQuA  
charge-holder 受押人 IHe/xQ@  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 $8;R[SU6Y  
charging order 押记令
F=`AY^u0  
chargor's right 押记人的权利 >Nvjl~o5  
charitable donation 慈善捐款 6""G,"B  
charitable trust 慈善信托 :QpuO1Gu  
charity property 慈善财产 ^?U!pq-`  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 q ]M+/sl  
charter 章程；特许权 i'4B3  
charter of incorporation 成立章程 J!0DR4=Xi  
chartered accountant 特许会计师 !6BW@GeF]  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 :ZTc7}  
Chartered Institute of Public Finance and Accountancy [United Kingdom] :axRoRg  
特许公共财政及会计学会〔英国〕 xGu r  
charterer 承租人 PfreAEv,  
Chase Manhattan Asia Limited 美国大通亚洲有限公司
5i>$]*o  
Chase Manhattan Bank 美国大通银行 b@rVo;  
chattels 实产 }'"
"(,2  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 ,-izEr  
Che Hsing Finance Company Limited 浙兴财务有限公司 D&/kCi=R  
check-and-balance system 制约平衡制度 k,'L}SK  
Chekiang First Bank Limited 浙江第一银行 87Oad@FOr  
cheque 支票 m6TNBX  
Chiao Yue Finance Company Limited 侨裕财务有限公司 Du`JaJI  
Chiba Bank, Ltd. 千叶银行 BbW^Wxd3  
Chicago Board of Options Exchange 芝加哥期权交易所 @{YS}&Q/  
Chicago Board of Trade 芝加哥交易所 `4(e  
Chicago Mercantile Exchange 芝加哥商品交易所 #,7e NM"  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 iTFdN}
U  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 *FC=X)_&W  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 L%BNz3:Dt  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 VSrr`B  
child allowance 子女免税额 }2<r,  
China & South Sea Bank Limited 中南银行 TcIcS]w%  
China Affairs Committee [Hong Kong Futures Exchange Limited] =4[v3Qx  
中国事务委员会〔香港期货交易所有限公司〕 KAC6Snu1  
China concept stock 中国概念股 IOb*GT
b  
China Construction Bank 中国建设银行 :E_g"_  
China Development Division [Stock Exchange of Hong Kong Limited] z*kutZ:6Y  
中国发展科〔香港联合交易所有限公司〕 MNC*Glj=  
China Economic News 《中国经济新闻》 CsTF  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 9;_sC  
China State Bank Limited 国华商业银行 ?3%`bY+3;  
Chinatrust Commercial Bank, Limited 中国信托商业银行 _9JhL:cY  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 cV 5CaaL  
Chinese Bankers Club, Hong Kong 香港银行华员会 6I1
,:nLL<  
Chinese Banks' Association 香港华商银行公会 )=5ng-  
Chinese Gold and Silver Exchange Society 金银业贸易场 3{ LP?w:@  
Chinese New Year bonus 年奖；年终花红 1y-y6q  
chit fund 银会 7[I}*3Q'  
Chiyu Banking Corporation Limited 集友银行有限公司 hCCiD9gz  
Chiyu Finance Company Limited 集友财务有限公司 }2(,K[?  
Cho Hung Finance Limited 朝兴金融有限公司 X}tVmO?  
choses in action 无形动产；据法权产 My<snmr2d  
chronological book 序时帐簿 yHs-h   
Chubu Securities Finance Company 中部证券金融公司 dQ_!)f&w1  
Chung Khiaw Bank Limited 崇侨银行 ~V&aUDO>/  
Chung Nan Finance Company Limited 中南财务有限公司 h(M#f7'~&  
Chuo Trust & Banking Co., Ltd. 中央信托银行 cc#gEm)3C  
Chuo Trust Asia Limited 中央信托亚洲有限公司 .#1~Rz1r  
Citibank, N.A. 万国宝通银行 R($KSui  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 jqv-D  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 Tsgk/e9K2?  
Citicorp International Limited 万国宝通国际有限公司 b /@#}Gc  
civil debt 民事债项 0(mkeIzJt/  
Civil Service Pension Reserve Fund 公务员退休金储备基金 7bk%mQk  
claim 申索；索偿；债权 u:[vaBh91  
claim equalization fund 申索平衡基金 V\u>"3BQw  
claim for refund of property tax 申请发还物业税 D$bIo"  
claim of debt 债权申索 F_;vO%}  
claim on bank 对银行的债权 %%NlTE8*  
claim to dividend 摊还债款申索 -sw  .  
claimant 申索人；索偿人 \<y`!"c  
claims statistics 申索统计数字 Fe]B&n  
class of insurance business 保险业务类别 x*?x=^I{  
class of property 财产类别 ,17hGKM  
claw-back 递减率 >+
]_5qc  
clearance cost 清拆成本 wW#}:59}  
clearing 结算；票据交换；清算 )+}]+xRWGj  
clearing account 结算帐户 ROk5]b.  
clearing and settlement system 结算和交收系统 ?\$#L^;b}  
clearing balance 结算差额 rypTKT|U;  
clearing bank 结算银行 FP;Ccl"s  
clearing cheque 交换支票 s0DGC  
clearing house 结算所；票据交换所 jJuW-(/4[
 
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 Q.]}]QE   
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 c8L~S/t  
clearing member 结算会员 %7"X(Ts7B  
Clearing Members' Fund 结算会员基金 cJ1#ge%4  
clearing participant 结算参与者 31rx-D8o  
clearing rebate 结算费用的回佣 3H|_mX  
Clearing Rules [SEHK Options Clearing House Limited] u[L`-zI  
《结算规则》〔联交所期权结算所有限公司〕 *Txl+zTY  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 !
eEHmRgg4  
Clerk to the Board of Review 税务上诉委员会书记 #;%JT   
client 客户；委托人；当事人 ix(=3/Dgz  
client agreement 客户协议 x9;gT&@H  
client confidentiality 客户保密的责任 EGZb7:Y?  
client money 客户款项 O9EKRt  
client statement 客户结单 fcNL$U&-,i  
clients fund 客户资金 .2>p3|F  
close 结算；收市；收盘 >p.O0G gg  
close a position 平仓；轧平头寸 5]HS^II"  
close company 股份不公开的公司 tZ^Ou89:rG  
close higher 收市时价位较高 qQ"Fv|]~>  
close lower 收市时价位较低 NR -!VJQ  
close mixed 收市时荣辱互见 !1q 9+e  
close of exchange 交易所停市 E}sO[wNPf  
close of financial year 财政年度终结 q)Fq i  
close out 平仓
e'0{?B  
close out a long position 平长仓 Md0sK  
close out a short position 平空仓 EmODBTu+  
close steady 收市时价格稳定 -PS#Z0>  
close the gap 弥补差距 ve% xxn:  
closed position 平仓 =|I>G?g-  
closed-end investment corporation 股份固定的投资公司 |lJX 3  
close-out price 抛售价格 \>CYC|  
closing account 决算帐户 _io+YzS  
closing balance 期终结余；收市结余 d!:6[7X6  
closing price 收市价；收盘价 mnmP<<8C,  
closing quotation 收市价；收市行情 =$nB/K,8AX  
closing rate 收市汇价；收盘汇率 f. FYR|%tq  
closing transaction 平仓交易 M#~Cc~oT  
clothing levy 成衣税 ``OD.aY^s  
club deposit 零存整付存款 'bo~%WA]n  
Code of Aid 《资助则例》 VUhbD  
Code of Banking Practice 《银行营运守则》 SQqD:{#g"  
Code of Best Practice [Stock Exchange of Hong Kong Limited] L{(QpgHZ  
《最佳应用守则》〔香港联合交易所有限公司〕 +"8,Mh  
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〕 \ gLHi~  
Code of Conduct for Persons Registered with the Securities and Futures Commission |b*? qf  
《证券及期货事务监察委员会注册人操守准则》 ^4,
a8`
  
code of practice 实务守则；经营守则；执业守则 )hk   
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 tI7:5Cm  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 G3rj`Sg^c  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 hi0R.V&  
Code on Pooled Retirement Funds 《集资退休基金守则》 L+CyQq  
Code on Share Repurchases [Share Repurchase Code] TZ2=O<Kj  
《公司购回本身股份守则》〔《股份购回守则》〕 xfb]b2  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 4dhvFGlW  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 `67[O4$<  
co-debtor 共同债务人 d)pV;6%[$q  
co-financing scheme 共同融资计划 QF&W`c  
cognizance 证明令 r=6v`)Qr  
coin 硬币 Db6om7N  
coin replacement programme 硬币取缔计划 |\U5),m  
coin set 套装硬币 )l!3(  
coinage 硬币 Sp}tD<V  
Coinage Security Fund 硬币发行基金 h=(DX5:A  
cold call 主动与准客户接触 F0:A]`|  
collapse in prices 价格下泻；价格下挫；价格暴跌 'k4E4OB  
collateral 抵押品 4H|(c[K;  
collateral bond 担保债券 xj[(P$,P  
collateral loan 抵押贷款 xia|+  
collateral security 附属抵押品 ap{
2$k ,  
collection 征收；收取 PJ2qfYsH=>  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 Pv<24:ao  
collection of betting duty 收取博彩税 t 0-(U\  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 s%2v3eb  
collective consumption 集体消费 L3n_ 5
|  
Collector 收税主任 *&d<yJM`b  
Collector of Rates 差饷征收官 (ZY@$''  
Collector of Stamp Revenue 印花税署署长 V^\8BVw  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 [-)r5Dsdq  
combined surplus 合并盈余 i} N8(B(  
combined visible and invisible trade account 有形及无形贸易合并帐目 HO[wTB|D]  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 C-Ht(x|  
commemoration coin 具纪念性的硬币 zkO<-w  
commencement of winding-up 清盘开始 !}4MN:r  
commerce and industry sub-index 工商分类指数 ,:`ND28V7  
commercial activity 商业活动 JB>b`W9  
commercial bank 商业银行 A0fFv+RN3  
Commercial Bank Act of Norway 《挪威商业银行法》 (sQr X{~  
Commercial Banks Law 《商业银行法》 I(9R~q  
commercial borrowing 商业借款 N
D5`Q"k   
Commercial Code of Japan 《日本商法》 c7M%xGrP  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 !w H'b  
commercial invoice 商业发票 `\m*+Bk[5  
commercial letter of credit 商业信用证 :OW;?{ ~j  
commercial loan 商业贷款；商业放款 Bf$_XG3  
commercial paper 商业票据 &[At`Nw71  
commercial paper market 商业票据市场 ONCnVjZ  
commercial registry 商业登记处 2hee./F`  
commercial return 商业回报 wN2QK6Oc  
commercial sale 商业销售 O)Y?=G)  
commercialization 商品化 3;8!rNN  
commercially viable 具商业利益；有利可图 ZvUC
I8  
Commerzbank AG 西德商业银行 Y& F=t/U2  
commission 佣金；委员会 &`fhEN  
Commission des Operations de Bourse of France 法国证券事务监察委员会 {&"L~>/o  
commission house 佣金行；代办行 QjC22lW-  
commission payable 须付的佣金 tOOchu?=  
commission rebate 佣金回扣 iC*F
  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 [xT:]Pw}  
Commissioner of Banking 银行监理专员〔银监专员〕 Vur bW=~g  
Commissioner of Estate Duty 遗产税署署长 P)uDLFp]  
Commissioner of Inland Revenue 税务局局长 8o/}}=m$  
Commissioner of Insurance 保险业监理专员 5r?m&28X  
Commissioner of Rating and Valuation 差饷物业估价署署长 NuYkz"O]  
commitment 承担；已承担的开支；承担额；承担项目 Z(9u<  
commitment fee 承诺费 8HZs>l  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 w=}uwvn NX  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 Nr0 (E   
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 9{$'S4  
Committee on Payment System [Hong Kong Monetary Authority] HFqm6|  
支付系统委员会〔香港金融管理局〕 4<x'ocKlD  
Committee on Unit Trusts [Securities and Futures Commission] /'hCi]b@v  
单位信托委员会〔证券及期货事务监察委员会〕 \T;\XAGr  
Commodities Dealers' Deposit Fund 商品交易商按金基金 ru`U'  
Commodities Trading Commission 商品交易事务监察委员会 9W8]8sUeG  
commodity 商品 nN~~cV  
commodity classification 商品分类法 gN>2xnh'm  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 r@{~ 5&L  
commodity dealer 商品交易商 ^+ wD43  
commodity exchange 商品交易所 {<5ybbhLV  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 R@wjccu  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 4pln5v=  
commodity flow method 商品流动法；商品流通法 Qjnd6uv{I  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 ;P;((2_X9  
commodity futures contract 商品期货合约 *#TYqCc+g  
commodity market 商品市场 {VP$J"\e  
commodity tax 商品税 k64."*X  
commodity trading adviser 商品交易顾问 JMCW}bA  
commodity trading adviser's representative 商品交易顾问代表 qiZO _=0  
commodity trading advisory contract 商品交易顾问合约 gh>>Ibf  
commodity warrant 商品期权证 1lsLJ4P  
commodity-based investment 以商品为基础的投资 C_ \q?>  
common fund 共同基金 3&x-}y~sg  
common property 分权共有财产 af|5n><~A  
common share 普通股 ]7Fs$y.  
common stock 普通股 suH&jE$x  
Commonwealth Bank of Australia 澳洲联邦银行 Nk[2n
yeO>  
Commonwealth Development Corporation 英联邦发展公司 St<mDTi  
Commonwealth Finance Ministers Conference 英联邦财长会议 .@"q$\  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 g!i45-n3gt  
Commonwealth income tax 英联邦入息税 *FfMI  
Commonwealth Preference 英联邦特惠制 up2+s#  
communal property 公有财产；公有产业 (Z}>1WRju  
communication expenses 通讯费用 nkv(~ej(  
Community Preference 欧共体特惠制 KK,Z"){  
commutation of pension 退休金的折算 QaGlR`Y  
commuted gratuity 折算酬金 8_&CT :u>  
commuted pension gratuity 经折算的退休酬金 _Cw:J|l.  
Companies Act [United Kingdom] 《公司法令》〔英国〕 zd_HxYrN  
Companies Handbook 《上市公司手册》 NjE</Empb%  
companies inspector 公司检查员 7?v#'Ies  
Companies Liquidation Account 公司清盘帐户 2qi'g:qe  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus /cK%n4l.y  
《公司条例：供股章程须载有的资料》 IG?'zppjd6  
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例：招股章程须载列有关土地或建筑物的评估的资料》 m'-|{c  
Companies Registration Officer 公司注册主任 `funE:>,  
Companies Registry 公司注册处 `]v[5E  
Companies Registry Trading Fund 公司注册处营运基金 &3Zy|p4V<  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 5[{*{^F4  
Company Formation and Enforcement Division [Companies Registry]  h C=:q  
公司成立及条例执行部〔公司注册处〕 9]'($:LF08  
company in which the public are substantially interested 由公众拥有相当权益的公司 >\ u<&>i  
company limited by guarantee 担保有限公司 }YOL"<,:o  
company limited by shares 股份有限公司 ~Z ~v  
company register 公司登记册 .d?%;2*{q  
company registration fee 公司注册费 `mH %!{P  
company with limited liability 有限法律责任的公司 f(D_FTTO  
company's memorandum 公司组织章程 ]MtFf6&  
company's reserve 公司储备 gq"k<C0  
comparative advantage 比较优势；比较利益 iU+nqY'  
compensation 补偿金；赔偿 h7X_S4p/Mg  
Compensation Committee [Stock Exchange of Hong Kong Limited] 8SmnMt  
赔偿委员会〔香港联合交易所有限公司〕 7B3w\
 
compensation from insurance 保险赔偿 *[eL~oN.c  
compensation fund 赔偿基金 ySbqnw'  
compensation fund levy 赔偿基金征费 W2;N<[wa<u  
compensation rate 补偿率 f&4,?E;6%  
Compensation Review Committee 赔偿检讨委员会 LzDI0a.  
compensation scheme 赔偿计划 L5IbExjV  
compensation trade 补偿贸易 <As9>5|%  
compensation value 补偿值 g`k?AM\  
compensatory payment 补偿付款 a4gi,pz$
]  
competition and pricing strategy 竞争与定价策略 ]ALc;lb-}  
competitive edge 竞争优势 rs=q! P"u[  
competitive price 具竞争力的价格 QHBtWQgS  
competitive tender 竞争性投标 GO! uwo:  
Compliance Committee [Stock Exchange of Hong Kong Limited] fWGOP~0  
监察委员会〔香港联合交易所有限公司〕 3E^M?N2oc  
component of expenditure 开支组成部分 T88Y qI  
Composite Consumer Price Index 综合消费物价指数 x\s,= n3z  
composite index 综合指数 pWE`x|J  
composite rating 综合评级 6O2=Ns;J6  
composite return form 综合报税表 7:NmCpgL!  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 RQW6N??C  
composite tax return 综合报税表 'z=
:[
#b  
composition 组合成分；债务重整协议 W2-=U@  
composition of earnings 收益组合成分 gLE7Edcp6V  
compound increase 复合增加率；复合增长率  \4ghYQ:  
compound interest 复利 Xj+q~4{|vt  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 wyxGe<1  
comprador note 买办票据 :`vP}I ^  
comprador order 买办付款令票  6qo^2  
comprehensive income tax 综合所得税 >cL{Ya}Rz  
comptroller 审计主任 DZ ^1s~  
compulsory liquidation 强制清盘 qIwV q!=  
compulsory winding-up 强制清盘 fR-C0"c  
computation 计算；计算表 W</n=D<,I  
computational procedure 计算方法 t j Vh^
 
computer audit programme 电脑审计程序；电脑核数程序 VyG4(Xva  
concentrated position 集中持仓量 Z<b"`ty.  
concentration risk 资金集中风险；集中融资风险 4\ /*jA  
concept stock 概念股 G&eP5'B4i  
concession 特许权；宽减措施；优惠 qu6DQ@ ~YC  
concession contract 特许经营权合约 SKY*.IW/Z  
concessionary rate 优惠率 9=dkx^q  
concordat 协定；契约；国际监管条约 FZpKFsPx  
condition 条件 pL1
s@KR  
conditional endorsement 附有条件的背书 Lp:6 ;  
conditional offer 有条件要约 {Z{o"56f  
conditional sale agreement 有条件售卖协议 '_+9y5  
conditions of tender 投标章程 R@T6U:1  
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》 +:jT=V"X  
conduct of business standard 业务操守准则 "L&k)J  
Confidentiality Understandings 保密谅解文件 #6S75{rnW"  
confirmation letter 确认书 MN= sIP,zk  
confirmation of mail transfer 信汇证明书 JbQZ!+  
Confirmation of Payment 已缴税证明书 ^%oUmwP<$  
confirmed letter of credit 保兑信用证 b1^n KB  
confirming bank 保兑银行 8_\W/I!7b  
confiscation order 没收令 cm>E[SHr  
connected transaction 关连交易 K=u0nrG*  
consensus capitalism 共识资本主义 m)?5}ZwAH  
conservative investor 保守投资者 1@sM1WMX  
consideration 代价；对价；约因 J_#R 87  
consideration issue [listing method] 代价发行〔上市方式〕 0_<Nc/(P  
consideration other than cash 现金以外的代价 @u4=e4eF`  
consignee 收货人；代售人 ? S=W&  
consignment 托运；寄售 Sj 3oV  
consignor 付货人；托运人；寄售人 i&+w _hD  
consolidated account 综合帐目 nX%AeDBAT  
consolidated account expenditure 综合帐目开支 =)<3pGO  
consolidated balance sheet 综合资产负债表 #'o7x'n^  
consolidated cash deficit 综合现金赤字 msTB'0  
consolidated cash surplus 综合现金盈余 Vj^dD9:  
consolidated enterprises sectorial index 综合企业分类指数 {gy+3  
consolidated net earnings 综合净收益；综合净盈利 q{4|Kpx@  
consolidated net profit 综合净利润；综合纯利 (hZ:X)E>  
consolidated policy 综合保单 +`| *s3M  
consolidated price 综合价格 :9d\Uj,  
consolidated profit and loss account 综合损益帐；综合损益表 ZKbDp~  
consolidated public sector expenditure 公营部门综合开支 V/#v\*JHFc  
consolidated revenue account 综合收入帐 \ a-CN>  
consolidated shareholders' fund 综合股东资金 Fq,N  
consolidation of shares 股份合并 ddpl Pzm#  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 nf%4sIQ*x  
consortium company 财团公司 7$T8&Mh  
consortium loan 银团贷款 &&RA4  
constant dollar figure 固定币值 z)L}ECZh9  
constant market price 固定市价  ~Nh&.a  
constant price 固定价格 v<J;S9u=  
constant price series 固定物价计算数列 ^Mvsq)  
constant rate 固定比率 DP6{HR$L  
constituent stock 成分股 g0:4zeL  
constitution 章程；组织章程 f;tyoN0wHx  
construction output 建造产出量 mTuB
*  
constructive trust 法律构定信托 E][{RTs  
consultant accountant 顾问会计师 vo( j@+dz  
consultant's fee 顾问费 ?lwQne8/  
Consultation Paper on Proposed Regulation on Share Margin Financing kj3o1Y  
《监管股票按贷财务的建议谘询文件》 u0oYb_Yv  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 6nWx>R<  
《有关联交所检讨董事资格的程序的谘询文件》 :rs\ydDUF  
consumer behaviour 消费者行为 Pdm6u73  
Consumer Council 消费者委员会 >K|GLP  
consumer credit financing operation 消费者信贷业务 j_a~)o-p  
consumer demand 消费者需求 D"] [&m  
consumer durables 耐用消费品 `2mbF^-4  
consumer expenditure 消费开支 ZAM+4#@  
consumer goods 消费品 +S5_J&~  
consumer market 消费市场 r(in]7  
consumer price 消费物价 ]20"la5  
Consumer Price Index [CPI] 消费物价指数 >pH775I=  
Consumer Price Index (A) 甲类消费物价指数 
tId !C  
Consumer Price Index (B) 乙类消费物价指数 `TlUJ]d)  
Consumer Price Index Classification System 消费物价指数分类法 0iZ9a/v  
Consumer Price Index Report 《消费物价指数月报》 _hyxKrm' 6  
Consumer Price Index series 消费物价指数系列 aEqI51I  
consumer price inflation 消费物价上涨 ~h^}W$pO  
Consumer Representative Action Fund 消费者集体诉讼基金 t|U2ws#  
consumer sentiment 消费意欲 QH' [(  
consumer spending 消费开支；消费支出 n\"LN3  
consumption expenditure 消费开支 7" STS7_  
consumption pattern 消费模式 $H:h(ia:  
consumption product 消费产品 Qdr-GODx  
consumption tax 消费税 :%b2;&A[  
contango 交易延期费；延期交割费；期货溢价 LI|H
ET_  
contingencies warrant 紧急拨款令；应急支款授权书 FPUR0myCU  
contingency 应急费用；意外开支准备金 L|1zHDxQ  
contingency allowance 应急准备金 hHl-;%#  
contingency sum 应急费用；意外开支准备金 #HuA(``[d  
contingent assets 或有资产 O"^a.`27  
contingent debt 或有债权；待确定债务 &P{p\v2Y  
contingent interest 待确定的权益 x^O2Lj,w\  
contingent liabilities 或有负债 +l?ro[#6&.  
contingent profit 或有利润 73z|'
0.  
contingent right 或有的权利 vwH7/+  
continue to hold a deposit 继续持有存款 @o
c%4~zl  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 2SPFjpG8n  
continuing rent 连续租金 =O'%)Y&  
continuing trustee 留任受托人 ]|LaMMD  
continuous licensing system 长期持牌制度 hCvLwZ?LF  
Continuous Net Settlement System [CNS System] 持续净额交收系统 Ufe  
contra account 对销帐户 #Xw[
i  
contra flow 资金回流 +ZA\M:^b  
contra item 对销项目 6BN(^y#-X  
contra transfer 对销转拨 kbT-Oz  2  
contract 合约 Cz);mOb%M%  
contract for difference 差价合约 4Z~Dxo  
contract for service 服务合约 R,1,4X
T  
contract for settlement 平仓合约 uK5x[m
 
contract note 成交单据 K*FAngIB  
contract of copartnery 合伙合约 N@0scfO6<  
contract of indemnity 弥偿合约 _I4sy=tYXK  
contract of insurance 保险合约 q:.BY}X9  
contract of reinsurance 再保险合约 LWV`xCr8R  
contract price 合约价格 -;"l5oX  
contracting party 订约人；立约人；缔约国 J[wXG6M  
contractual agreement 合约协议 1_lL?S3,a@  
contractual commitment 合约承担 w,9F riW  
contractual joint venture 合约式联营企业 3vU (4}@  
contractual mutual fund 合约互惠基金 P$I\)Q H  
contractual right 合约权利 =C)1NJx&~  
contractual savings fund 合约储蓄基金 HCK4h DKo}  
contributed surplus 实缴资本盈余 bp,CvQ'}a  
contribution 出资；供款；捐款；分担款项 EdpR| z  
contribution account 供款帐户 1PSb72h<  
contribution to gross domestic product 在本地生产总值中所占比率 >.\E'e5^C  
contribution to investment 出资额 PM7/fv*,  
contribution to pension fund 退休金供款 9To6Rc;  
contributor 供款人；出资人；捐助人 "QS7?=>*F  
contributory 分担人 ||aU>Wj4  
contributory scheme 供款计划 >,3 3Jx  
contrived cessation of business 有预谋的停业 xK3;/!\`  
control 控制权；控制；管制 Kx0dOkE  
control of a company 公司的控制权；公司控股权 d*L'`BBsp  
control of business 业务的控制权 1[^d8!U  
controlled company 受控制公司 y9)",G!  
controller 控制人；控权人；会计长 y>8?RX8  
controller of an authorized institution 认可机构控权人 q3`t0eLZ  
controlling company 控股公司 vE(Hy&Q&  
controlling interest 控制权益；控股权益 Dzr5qP?#  
controlling officer 管制人员 jq{
Ix  
controlling officer's report 管制人员报告 2wQ CQ"  
controlling shareholder 控股股东；持有控股权的股东 >qA&;M  
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》 SZvsJ)  
conventional lending 传统放款；常规放款 [_n|n"M  
conversion 兑换；换算；转换〔证券〕 G2D<LRWt4  
conversion factor 换算因数 $ cSZX#\  
conversion of stock 公债的转换 n4johV.#  
conversion rate 兑换率；换算率；转换价格〔证券〕 ?f..N,s  
convertibility 可兑性；兑换性；自由兑换 Kq$1lPI  
convertibility undertaking 兑换保证 7ZZt|bl  
convertible 可兑换；可换股 {wI0 =U  
convertible currency 可兑换货币 -S@:  
convertible debenture 可转换债权证 y e'5A   
convertible loan stock 可转换股的债权股额 cDg27xOUi  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 46~ug5gV  
conveyance 转易；转易契；财产转让证书 YPl{5=  
conveyance of property 财产转让 c&
&UT-Z  
conveyance on sale 售卖转易契 #G
x@\BE{  
conveyancing fee 业权转易费 X;h~s:LM  
conveyancing scale charges 物业转易收费标准 \`C3;}o:"P  
cooling-off period 冷静期 Ek3O{<  
co-owner 共同拥有人；分权共有人 1 <+^$QL  
co-partner 共同合伙人 1
zRO==b  
co-partnership 共同合伙
M &J*I  
Copenhagen Stock Exchange 哥本哈根证券交易所 ]mSVjF3l  
core capital 核心资本 ?L^ Gu ]y  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons zlE kP @)  
《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》 d@hJ=-4  
Core Principles for Effective Banking Supervision [Basle Committee] 16vfIUt
b  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 f$|v  
cornering “夹仓”；轧空；囤积居奇 xh0!H| R  
corporate borrower 借款公司；借款机构 yFG&Ir  
corporate business 公司企业；公司业务 ?t-2oLE  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] bX,Z<BvbF  
企业传讯部〔香港联合交易所有限公司〕 EX_&wep@1  
corporate customer 公司客户 RswR DLl  
corporate dealer 公司交易商 A\`Uu&  
Corporate Finance Division [Securities and Futures Commission] G1rgp>m  
企业融资部〔证券及期货事务监察委员会〕 dkjL;1  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 Jp- hFD  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 \Z8!iruN  
corporate governance 公司管治 \B)<<[ $  
corporate income tax 公司所得税 6]VTn-  
corporate investment adviser 公司投资顾问 iYnt:C  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 x>cu<,e$d\  
corporate plan 公司计划 k4v[2y`  
corporate practice 执业法团 %:lQ ~yn  
corporate profits tax 公司利得税 V6Y!0,w!a  
corporate savings 公司储蓄 I,D=ixK  
corporate service tax 公司服务税 Y%3j>_\;  
corporate signature 法团的签名 D%zIm,bf  
corporation 法团；公司 ",a fv{C  
corporation bond 公司债券 PyYe>a;.  
corporation stock 公司股证；地方债券〔英国〕 @y+Wl*:  
corporation tax 公司税 H,'c&  
correction phase of stock market 股市调整期 2.yzR DfZ  
Correctional Services Industries Suspense Account 惩教工业暂记帐
A!c.P2  
corrective affidavit 修正遗产申报誓章 ZD3S|1zSQ  
correspondent bank 代理银行 f4q-wX_1  
Cosmos Finance Limited 宇宙财务有限公司 $\H>dm  
cost 成本；费用；价格 rAWBuEU;!  
cost centre 成本中心 i>;G4  
cost competitiveness 成本竞争力 9 wc=B(a|  
cost control 成本控制；成本管理 ~F WmT(S  
cost convention 原值成本法；成本惯例 l<5!R;?$  
cost effectiveness 成本效益；经济效益 j2+&B9(  
cost efficiency 成本效率 )jg3`I@  
cost element 成本要素 ,~v1NK*  
cost flow 成本流转 \2YhI0skW  
cost input 投入资金 b~r ?#2K  
cost management information system 成本管理资料系统 79\ =)m}$Q  
cost of an asset 资产成本 "='|c-
x  
cost of borrowing 借贷成本 wjkN%lPfvj  
cost of capital 资本成本；资金成本 p~t$ll0s  
cost of installation 安装费 rie1F,  
cost of issue 招股费用；发行股份费用 \C#Vh7z"2&  
cost of living 生活费用 4_$f"6  
cost of transmitting 传送费用 AWw:N6\  
cost overrun 成本超支 &f[[@EF7  
cost price 成本价格 ips
NiFv:  
cost price structure 成本价格结构 so;aN'{6@  
cost to the revenue 政府收入的损失；政府减少的收入 bkb}M)C  
cost-benefit analysis 成本效益分析 {+!_; zzZ  
cost-benefit study 成本效益研究 pcE.  
cost-book company 以成本帐原则组成的公司 gbvBgOp  
cost-effectiveness analysis 成本效益分析 t^q/'9Ai&J  
costing 成本计算；成本计算法 `| fF)kI  
costing and pricing policy 成本及定价政策 N3,EF1%  
costing exercise 成本计算工作 l! GPOmf9`  
costing review 成本检讨 aD.A +es  
cost-of-living allowance 生活津贴  M`
bK   
cost-of-living index 生活指数；生活费用指数 Q,>AT$|  
cost-plus pricing 成本加成定价法 mWZVO,t$  
cost-push inflation 成本推动的通货膨胀  A/9 wr  
cost-recovery basis 收回成本的原则 H=0Y4 T@)T  
cost-related charges 依成本而定的收费 [.2>=3T  
cost-related fee 依成本而定的收费 O?P6rX
Kr  
co-surety 共同担保人 FK->|  
co-trustee 共同受托人 cng1k  
cotton futures 期棉 ST{<G  
Council of SEHK 联交所理事会 \eN}V  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 IlH*s/  
counterclaim 反申索 .69{GM?  
counterfoil 联页〔收据〕；存根〔支票〕；票根 &`@K/Nf$9  
counter-guarantee 反担保 U@H SU%H  
counter-inflationary policy 反通货膨胀政策 Q.x3_+CX  
countersignature 副署签名；连署签名 x,n;GR  
country debt provisioning 债务国坏帐准备 .^/OL}/~<  
country of beneficial ownership 实益拥有国 ss*dM.
b  
coupon 息票；赠券 STO6
cNi  
coupon rate 息票利率 T3\Q<  
cover 保证金；承保范围；补仓 @hk~8y]rz  
cover note 临时保单 6b@:La  
cover short position 补仓；填平空仓 !y6 D+<k*]  
coverage 保额；承保范围 Rt+s\MC^r  
covered call 备兑认购期权 1|2X0Xm{  
covered option 备兑期权 LcQ\d*  
covered warrant 备兑认股权证 lE4.O  
crash 狂泻；暴跌；崩溃 Y#KgaZ7N  
creation of new heads and subheads 开立新总目及分目 i),W1<A1  
credit 信用；信贷；信用证；贷项 < d?O#(  
credit advice 贷项通知书 UtzW5{  
credit agency 征信所；信用调查机关 nM@
S`"  
Credit Agricole Indosuez 东方汇理银行 w9vqFtj  
credit arrangement 信贷安排 $cc]pJy"}  
credit balance 贷方结余 QHK$2xtq|  
credit card 信用卡 y:xZ(RgfF  
credit card scheme 信用卡计划 Iu=iC.50}  
Credit Commercial de France 法国商业银行 <J\z6+,4E  
Credit Committee 贷款委员会 pbJs3uIR  
credit control 信贷管制 z`lDD  
credit conversion factor 信贷换算因数 W@#Y/L:${  
credit easing 放宽信贷 KATt9ox@  
credit exposure 信贷风险 geua8;  
credit facility 信贷安排；信贷融通；信用透支 :hZYh.y\l  
Credit Guarantee Scheme 信贷保证计划 op;OPf,  
credit item 贷项 >-f`mT  
credit limit 信贷限额 '(;`t1V8k  
Credit Lyonnais 里昂信贷银行 rlgp1>89  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 -Zkl\A$>  
credit rating 信贷评级 G >bQlZG  
credit rating agency 信贷评级机构 LXrnAt  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 JW (.,Ztm  
credit risk 信贷风险 >osY?9  
credit sale 赊销；赊售 L9"V$MO  
credit side 贷方 5Osx__6$t  
credit squeeze 信贷紧缩；收紧信贷 -|
T.APxB  
credit to... 记入……帐目 SO9j/  
credit to be given against tax 税款抵免 2ACN5lyUS  
credit transfer 信贷转帐；信用转帐 2]hQ56Yv3  
credit union 储蓄互助社 525W; mu{  
Credit Union League of Hong Kong 香港储蓄互助社协会 Jc
/*w  
creditor 债权人 J&wrBVv1uk  
creditor's petition 债权人的呈请书 0KE+RzrB  
creditworthiness 信誉；信用可靠程度 {U>B\D  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 qy"#XbBeV  
criminal bankruptcy 刑事破产 TN4gGky!  
criminal bankruptcy order 刑事破产令 (i1]+.  
criminal bankruptcy petition 刑事破产呈请书 ,F]Y,"x:  
criterion for credit 授信原则 YP/BX52v  
critical path analysis 关键路线分析法；要径分析法 6Gwk*%sb  
cross rate 套价；套汇汇率；交叉汇率 h,45-#+  
cross-currency settlement risk 跨国货币结算风险 `$7.(.#s  
crossed cheque 划线支票 uPhFBD7  
crossed trade 交叉买卖；交叉盘买卖 pri=;I(2A  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 -r7*C:E  
cross-holding 相互持股；交叉持股 K}LmU{/t/  
cross-margining 跨市场保证金制度 Pd6p)zj  
cross-referencing system 相互参照系统 W
L:CBE#  
cross-subsidization 互相资助；互相津贴 pO[ @2tF  
Crown Agent 英联邦代办 '(r/@%=U  
crude activity rate 粗略经济活动率 !K'j[cA^  
crude econometric model 粗略计量经济模式 P;C3{>G9  
culpable insider dealing 应受谴责的内幕交易 h,"K+$  
cum dividend 连股息 LY(YgqL  
cumulative appreciation 累积升值；累积增值 W{<_gD9  
cumulative deficit 累积赤字；累积亏损 &]iiBp#2  
cumulative dividend 累积股息 B/6wp^#VX  
cumulative financial position 累积财政状况 1^jGSB.%A  
cumulative realized investment 累积的已实现投资 VyK[*kyN  
currency 货币 ]yy10Pk[!  
currency adjustment factor 货币调整因子；币值调整因素 INZsDM 9  
currency board arrangement “货币发行局”制度 A\X?Aq-^'  
Currency Board Operations Sub-Committee 货币发行委员会 ~dg7c{o5  
Currency Committee [Hong Kong Futures Exchange Limited] D6
fry\  
货币委员会〔香港期货交易所有限公司〕 >{C=\F#*L  
currency crisis 货币危机 JHC 6l  
currency denomination 货币面值 7.`Fe g.  
currency futures 货币期货；外汇期货 kr[p4X4  
currency futures contract 货币期货合约；外汇期货合约 ux:czZqy  
currency in circulation 流通货币 @z[,w`  
currency matching 货币配对 0Z$=2c?xT  
currency note 纸币；钞票 ..'k+0u^  
currency option 货币期权 cks53/Z  
currency swap 货币掉期；货币互兑；货币互惠信贷 rl"$6{Z}  
currency warrant 货币认兑证；货币认股权证 CY"&@v1  
current account 往来帐户；支票户口；经常帐目 >MwjUq  
current assets 流动资产 78T9"CS  
current domestic value 现行本地价格 lV<2+Is  
current liabilities 流动负债 LQ(z~M0B  
current market price 当时市价；现时市价 9%T~^V%T7  
current price 当时价格；现时价格 }coSMTMv6  
current price series 当时物价计算数列 ra2sYH1wr  
current year rules of assessment 当年度评税规则 l+`f\},  
cushion 缓冲；缓冲时限〔债券〕 X:PB }  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 ~$cz`A  
custodian 保管人 B >2"O  
custodian trustee 保管受托人 ]zK'aod  
custody 保管 B)>r~v]  
customer 客户 cAnL,?_v  
customer lending 客户贷款 Q$u&/g3NvL  
customer statement 客户对数单；客户结单 mCah{~  
cut loss “斩仓”；减少损失 O|wu;1pQ  
cut margin “斩仓” )IQ5Qu  
cut-off date 截止日期 bS7rG$n [  
cut-throat competition 割喉式竞争；恶性竞争 S5'ZKk  
cycle of activity 活动循环；商业循环 ^C$Oht,cU  
cyclical fluctuation 周期性波动 nK[T.?Nz  
cyclical inflation 周期性通货膨胀 PxE0b0eo  
cyclical nature of the economy 经济的周期性情况 8$9Q=M  
M uz+j.0  
D.A.H. Private Bank Limited安新私人銀行有限公司 @/jLN  
Dah Sing Bank Limited大新銀行有限公司 nIc:<w]  
Dah Sing Finance Limited大新

顶 n/]w!  
DNTkv_S  
知识太多了 pAK7V;sJ  
*S _[8L"  
要慢慢看 9rD6."G  
谢谢斑竹了