一些有用的会计术语C

C: XYrZI/R  
}57d3s  
calendar year figure 历年数字 (R{|*:KP  
call 催缴通知；认购期权 QKP@+E_U  
call deposit 通知存款；活期存款 &YpWfY&V  
call loan 短期同业拆借；通知贷款 zZE@:P&lf  
call margin 补仓；追加保证金
k$d+w][  
call market 短期同业拆放市场 (@(rz/H  
call money 短期同业拆借；活期贷款 LX%UkfA9  
call option 认购期权；看涨期权 6'a1]K  
call price 赎回价格；提前赎回价 yt5'2!jc  
call warrant 认购认股权证；回购认股权证 O!3`^_.  
callable share 可收回股份；可兑付股份 >|W\8dTQ  
called up share capital 已催缴股本 dN)@/R^E;  
Canadian Dollar [CAD] 加拿大元 :c/](M  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 o0B3
G
  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 [j;#w,Wb  
cancellation price 取消费 BpR#3CfW  
cap 上限 )4O* D92  
capital 资本；资金 #J w\pOn  
Capital Accord 《资本协定》 #Zq[.9!q{  
capital account 资本帐；非经常帐 S(NUuu}S  
capital account commitment balance 资本帐承担额结余 _/pdZM,V  
Capital Adequacy Directive [CAD] 《资本充足指引》 %Y
Lyh?J  
capital adequacy ratio [CAR] 资本充足比率 x6iT"\MO  
capital allowance 资本免税额 K/A1g.$  
capital alteration 资本变更 kf-/rC)>  
capital and liabilities ratio 资本负债比率 U#gv ~)\k  
capital and liquidity requirement 资本与流动资金的规定 d>bS)  
capital appreciation 资本增值 "raC?H  
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〕 z$]HZ#aRE  
capital assets 资本资产 U/j+\Kc~  
capital at risk 风险资本 l(A>Rw|  
capital base 资本基础；资金基础 \f-HfYG  
capital charges 资本支出；资本费用 ] RLEyDB  
capital commitment 资本承担
_[p@V_my  
capital contribution certificate 出资证明书 >sZ207*  
capital convergence 划一资本充足比率 O8<@+xlX  
capital cost 资本成本；建设成本；建设费用 2E/yZ ~2s  
capital cover 资本保证 P$hmDTn72  
capital deficit 资本亏绌；资本赤字 *{%d{x}l  
capital divided into shares 资本分成股份 $g@-WNe  
capital element 资本因素；资本部分 wf&1,t3Bgn  
capital equipment 资本设备 *<IQ+oat,a  
capital expenditure 资本开支；非经常开支 .4cOMiG  
capital expenses 资本费用 MU#$tXmnC  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 RI0+9YJ  
capital flow 资金流量 -)o0P\cTEt  
capital formation 资本形成；集资 bqI| wGCA"  
capital formation figure 资本组合数字 ?YA5g' l  
capital fund 资本基金 PTf.(B"z  
capital gain 资本增益；资本增值 F qH@iZ  
capital gains tax 资本增值税 zrazFI0G  
capital goods 资本财货；资本货物 'boAv%1_sa  
capital grant 非经常补助金；非经常拨款；建设补助金 nv-_\M   
capital grant cycle 建设补助金周期 RxrUnM
F  
capital injection 注入资本；注资 c ;@k\6  
capital input 投入资本 ?6>rQ6tBv  
capital intensity 资本密集度 `mo>~c7  
capital intensive 资本密集 6~y7A<[^  
capital investment 资本投资 w@Gk#  
Capital Investment Fund 资本投资基金 .:?cU#.  
capital loss 资本损失 6H:'_|G  
capital maintenance 资本保值；资本保留 Xw<5VIAHm;  
capital market 资本市场；资金市场 ^[u*m%UB  
capital market instrument 资本市场票据 B>{\qj)%  
capital money 资本款项 ;=oGg%@aP  
capital money subject to a trust 信托财产资本 KRN{Ath.  
capital movement 资本流动 JzZ9u
a  
capital nature 资本性质 ?:1)=I<A4  
capital outlay 资本支出 ]Yd7  
capital portion 资本部分 U.0bbr  
capital profit 资本利润 \[5mBuk  
capital project 基本工程项目；非经常开支项目 Ymr\8CG/  
capital receipt 资本收入 >x6$F*:W}  
capital redemption 资本赎回 VQ]MJjvb  
capital redemption business 资本赎回业务 $ix*xm. 4m  
capital redemption contract 资本赎回合约 F)Qj<6  
capital redemption reserve 资本赎回储备 ,`nl";Zc  
capital reduction 资本减缩；减资 O,A}p:Pgs  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] l0g`;BI_  
股本削减计划〔香港联合交易所有限公司〕 wG2-,\:  
capital repayment 偿还资本 Q{))+'s2h  
capital reserve 资本储备；后备资本 GK.U_`4?  
capital revenue 资本收益；非经常收入 8~s-@3J  
capital spending 资本开支；资本支出；非经常开支 MI<XLn!*  
capital stock 股本 z6 A`/ jF}  
capital stock subscription 认缴股本；认购股本 nbM7 >tnsk  
capital subsidy 建设津贴；基本建设津贴 f
8X/kz  
capital subvention 非经常资助金 YkqauyV^  
capital sum 资本额 r1!]<=&\  
capital tax 资本税 y+ZCuX  
capital transfer tax 资本转移税 4t;m^I
v  
capital turnover 资本周转率 d;c<" +  
capital value 资本价值 0-{l4;o  
capital works project 基本工程项目 G*$a81dAX  
Capital Works Reserve Fund 基本工程储备基金 VtJy0OGcRP  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 t1h2ibO  
capitalization 资本化；资本总额 TPeBb8v8D  
capitalization of interest 利息化作本金 ( O>oN~  
capitalized interest 化作本金的利息 OJH:k~]0!  
capitalized loan 转作资本的贷款 eODprFkt}
 
capitalized value 资本还原值；资本化价值 ^68BxYUoD\  
capitation grant 按人计算的补助金 fX 41o#
 
captive insurance business 专属自保保险业务 xFcRp2W9R  
car insurance 汽车保险 eS{ xma  
Caribbean Development Bank 加勒比开发银行 3ZKaqwK  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 9X2lH~C  
意大利嘉利堡银行 `'^&* 7,  
cartel 同业联盟；卡特尔 /|. |y S9  
cartelized rates system 联营式利率制度 wcI4Y0+J  
cash 现金；现款 WP-'gC6K=  
cash accounting system 现金会计制度 Fo1|O&>  
cash acquisition 以现金投资所得的资产 !agtgS$qII  
cash allowance 现金津贴
/\B[lRn  
cash assets 现金资产 Q, !b  
cash at bank 银行现金；银行存款 >5|;8v-r  
cash balance 现金结余 RZ:i60  
cash basis 现金收付制；收付实现制 d{LQr}_o$$  
cash basis accounting 现金收付制会计；收付实现制会计 rH<iUiA?O  
cash bonus 现金红利 ;<yVJox  
cash book 现金出纳帐；现金簿 -S(_ZbeN  
cash client 现金客户 
VN1a\  
cash commission rebate 现金回佣 ?-e'gC  
cash compensation 现金补偿 s3LR6Z7;i  
cash contribution 现金承担额；现金分担额 J&IFn/JK$  
cash cost 直接费用；现金成本 &_!g|-  
cash coupon 现金礼券 2\,vq R  
cash credit 现金信贷 aF'9&A;q  
cash deficit 现金赤字 t,8p}2,$  
cash deposit and withdrawal 现金收支 +yYv"J  
cash disbursement journal 现金支出日记簿 8'kA",P  
cash disbursement slip 现金支出传票；现金支出单 &2!F:L  
cash flow 现金流量；银根 .7nr:P  
cash flow lending 流动现金放款；无抵押融资 W2a9P_  
cash flow statement 现金流量表；现金流动表 XU}sbbwu  
cash flow surplus 现金流量盈余 jKcnZu  
cash in hand 库存现金；手头现金 2Rp'ju~O)/  
cash in till 备用现金 5_mb+A n,  
cash in transit 运送中现金；在运现金 vK
X $Nf  
cash input 投入现金 wPl!}HNf  
cash input figure 现金投入数字 Qs*6wF  
cash limit 现金支出限额；现金限额 M!s@w
%0?'  
cash margin 现金保证金 rl,6ru  
cash market 现货市场；现金交易市场 :_qgpE<  
cash offer 现金要约；现金补偿额 >Tm|}\qEb  
cash payment 现金付款；现金支付 AwKxt'()^  
cash position 现金头寸 t*? CD.S  
cash price 现金价格 62Ab4!  
cash receipts journal 现金收入日记簿 gr/o!NC  
cash receiving slip 现金收入传票；现金收入单 3ppY@_1  
cash settlement 现金结算 |x AwiF_  
cash surplus 现金盈余 9%?'[jJ  
cash with order 订货付现；凭票即付 h69: Tj!  
cashier's order 银行本票 f(O`t}Ed  
cashier's order outstanding 未承兑的银行本票 @lau?@$ja  
cash-limited subhead 有现金支出限额的分目 hOX$|0i  
cash-sweep 现金彩票活动 1MV\ ^l_  
casual client “散客”；“散户” [Q/')5b  
CCASS Depository 中央结算系统证券存管处 <h/\)bPB  
CCIC Finance Limited 中芝兴业财务有限公司 oK GFDl]3  
cedant 分出者 jaAv_=93f  
ceding company 分出公司 U/B1/96lJ  
ceding insurer 分出保险人 d`|W6Do  
ceiling 上限 %KeQp W  
ceiling price 最高限价 +McKyEa  
central bank 中央银行 PUUBn"U-  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 P7I,xcOm  
central banking 中央银行业务 S!GjCog^J  
central banking function 中央银行职能 'U)|m  
Central Clearing and Custodian System 中央结算及托管系统 *XmOWV2Y_  
Central Clearing and Depository System 中央结算及存管系统 
+|OkT  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 0 mWfR8h0  
central clearing house 中央结算所 ]
=jnt  
central clearing system 中央结算制度；集体交收系统 TA}z3!-y*  
central custody system 中央托管系统 Qhnz7/a9  
central depository 中央存管处 >8V;:(nt  
central depository system 中央证券存管制度 bl>MD8bzLE  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 Qr;es,f  
central rate 中央汇率；中心汇率 `F>1xMm  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 n ?%3
=~9  
Central Tender Board 中央投标委员会 VZ*Q|  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 Dk|<&uVV  
centralized budgetary and payments system 集中预算及支付制度 #;RP ?s  
centred 12-month moving average 十二个月定位移动平均数 N,w;s-*  
certificate of approval 批准证明书 .~a)  
certificate of beneficial entitlement to property 资产权益证书 yKO84cSl  
certificate of compliance 合格证明书；合约完成证明书 /FiFtAbb  
certificate of deposit [CD] 存款证 o_gpBaWD  
certificate of exemption from estate duty 豁免遗产税证明书 Lp%V$'  
certificate of incorporation 公司注册证书；法团注册证书 )S$!36Ni[  
certificate of incorporation of registered trustees 注册受托人法团证书 E0c5c  
certificate of indebtedness [CI] 负债证明书 }TRr*] P<%  
certificate of insurance 保险证书 (~
TP  
certificate of interest 权益证明书；息票
`5`Pv'`  
certificate of means 资产证明书 ??rx\*,C</  
certificate of participation 参与证明书 ,z)7rU`  
certificate of payment of profits tax 缴付利得税证明书 @T1/S&F=  
certificate of preference 特惠税证 $7
aRf'  
certificate of rateable value 应课差饷租值证明书 lC6#EU;  
certificate of registration 登记证书；注册证明书 Kg>+5~+E?q  
certificate of satisfaction 清偿证明书 L_jwM^8  
certificate of transfer 转让证明书 IPcAE!h6zN  
certificate to bearer 不记名证明书 k6~k  
certification 核证 :&`Yz   
certification fee 核证费 q<}5KY  
certified cheque 经银行证明可兑现的支票 ^Y xqJy  
certified public accountant [CPA] 执业会计师 ?Z]}G  
certified statement 经证明的报表 o><~.T=d&  
cessation of business 停业 _c%]RE  
cession 分保 n(a7%Hx2  
C.F. Finance Company Limited 浙一财务有限公司 F5%-6@=  
chance 机会；中彩机会 MUNeGqv  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 qTiUha9  
change of domicile 迁册 C%v@u$N  
change to estimates 修订预算 -(>x@];r0  
change to the approved estimates of expenditure 核准开支预算的变动 ##

,i<  
charge 费用；押记；抵押 amGQ!$] %#  
charge number 税单号码 d {moU\W  
charge on assets 资产的征税 C9Fc(Y?_  
charge upon general revenue 从政府一般收入中拨款支付 G#Z%jO-XN  
chargeable 可予征收；应课税的 2s EdN$O  
chargeable agreement for sale 可予征收印花税的买卖协议 Xt'R@"H<V9  
chargeable income 应课税入息 L]#J?lE&  
chargeable normal trading receipt 应课税的一般营业收入 f9D7T|J?10  
chargeable profit 应课税利润 \+v_6F  
chargeable to tax 应课税 ?4q6>ipx  
charged to... 记入……帐目 'E0{z
k  
chargee 承押记人 3O
Fv_<6  
charge-holder 受押人 7 .+kcqX  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 <HG~#oBRq  
charging order 押记令 Bw"L!sZ  
chargor's right 押记人的权利 !cnH|ePbI  
charitable donation 慈善捐款 (H+'sf^h  
charitable trust 慈善信托 5Zn3s()  
charity property 慈善财产 ;oC85I  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 iTbmD  
charter 章程；特许权 gSu+]N  
charter of incorporation 成立章程 Np|iXwl1  
chartered accountant 特许会计师 e\.|d<N?  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 e?L$RY,7  
Chartered Institute of Public Finance and Accountancy [United Kingdom] i(,R$AU  
特许公共财政及会计学会〔英国〕 v{=-#9-4 &  
charterer 承租人 Q%QpG)E  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 hS +;HB,  
Chase Manhattan Bank 美国大通银行 4cJ7.Pez  
chattels 实产 xzM
a[D4(  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 `X^4~6/q  
Che Hsing Finance Company Limited 浙兴财务有限公司 KEYM@,'  
check-and-balance system 制约平衡制度 yN~=3b>  
Chekiang First Bank Limited 浙江第一银行 "6pjkEt4  
cheque 支票 GG;M/}E9  
Chiao Yue Finance Company Limited 侨裕财务有限公司 .6$ST Ksr  
Chiba Bank, Ltd. 千叶银行 9A3Q&@,  
Chicago Board of Options Exchange 芝加哥期权交易所 &)fPz-s  
Chicago Board of Trade 芝加哥交易所 4pq>R  
Chicago Mercantile Exchange 芝加哥商品交易所 ?Dm!;Z+7  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 H:9( XW  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 )R,*  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 %<DRrKt  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 PpU : 4;en  
child allowance 子女免税额 f|6%71  
China & South Sea Bank Limited 中南银行 5yxZ 5Ni!  
China Affairs Committee [Hong Kong Futures Exchange Limited] `iIYZ3i  
中国事务委员会〔香港期货交易所有限公司〕 H7#RL1qM&  
China concept stock 中国概念股 fg
l"ox  
China Construction Bank 中国建设银行 YQ37P?u@  
China Development Division [Stock Exchange of Hong Kong Limited] Ks X@e)8u  
中国发展科〔香港联合交易所有限公司〕 j@kBCzX  
China Economic News 《中国经济新闻》 {(7.X4\x  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 q97Dn[>3  
China State Bank Limited 国华商业银行 +#Ov9b  
Chinatrust Commercial Bank, Limited 中国信托商业银行 _BtlO(0&
 
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 _V:D7\Gs  
Chinese Bankers Club, Hong Kong 香港银行华员会 [b;Oalw  
Chinese Banks' Association 香港华商银行公会 Ylt[Ks
<2  
Chinese Gold and Silver Exchange Society 金银业贸易场 qI;k2sQR  
Chinese New Year bonus 年奖；年终花红 "VcGr#zW  
chit fund 银会 hUA3(!0)  
Chiyu Banking Corporation Limited 集友银行有限公司 tk}qvW.Ii  
Chiyu Finance Company Limited 集友财务有限公司 ,*
S?L qv^  
Cho Hung Finance Limited 朝兴金融有限公司 3tIIBOwg[  
choses in action 无形动产；据法权产 -zc9=n<5  
chronological book 序时帐簿 z^}T= $&  
Chubu Securities Finance Company 中部证券金融公司 0yAvAx  
Chung Khiaw Bank Limited 崇侨银行 Jz:d\M~j5  
Chung Nan Finance Company Limited 中南财务有限公司 s977k2pp-  
Chuo Trust & Banking Co., Ltd. 中央信托银行 W11_MTIU  
Chuo Trust Asia Limited 中央信托亚洲有限公司 2U|Nkm  
Citibank, N.A. 万国宝通银行 *GRhZ~U  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 kmov(V  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 G0]q(.sOy  
Citicorp International Limited 万国宝通国际有限公司 %Si3t2W/  
civil debt 民事债项 zG& N5t96X  
Civil Service Pension Reserve Fund 公务员退休金储备基金 %$]u6GKabi  
claim 申索；索偿；债权 h.2!d0j]  
claim equalization fund 申索平衡基金 #llc
5i;  
claim for refund of property tax 申请发还物业税 SfL,_X]*  
claim of debt 债权申索 uVscF
4  
claim on bank 对银行的债权 !0Q(x  
claim to dividend 摊还债款申索 U}Xc@- \ ?  
claimant 申索人；索偿人 %WCpn<)  
claims statistics 申索统计数字 um3 M4>K  
class of insurance business 保险业务类别 o"n^zG  
class of property 财产类别 -Qn:6M>w^  
claw-back 递减率 0^["&K/  
clearance cost 清拆成本 )b!q  
clearing 结算；票据交换；清算 <o?qpW$,>  
clearing account 结算帐户 YT:<AJm  
clearing and settlement system 结算和交收系统 -'q=oTZ  
clearing balance 结算差额 m"x~Fjvd  
clearing bank 结算银行 
9=< Z>  
clearing cheque 交换支票 z9dVT'  
clearing house 结算所；票据交换所 E>'pMw  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 "n
]B~D  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 %&gx@ \v  
clearing member 结算会员 wEDU*}~  
Clearing Members' Fund 结算会员基金 -h.YQC`  
clearing participant 结算参与者 ARU
,Wtj#  
clearing rebate 结算费用的回佣 e2B~j3-?z  
Clearing Rules [SEHK Options Clearing House Limited] C|!E'8Rw  
《结算规则》〔联交所期权结算所有限公司〕 >Q+EqT  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 89 fT?tT  
Clerk to the Board of Review 税务上诉委员会书记 ]L&_R^  
client 客户；委托人；当事人 bQ .y,+  
client agreement 客户协议 lsio\ $  
client confidentiality 客户保密的责任 ,cC4d`  
client money 客户款项 F=P|vYL&&  
client statement 客户结单 OH)SdSBz  
clients fund 客户资金 orHVL2 KK  
close 结算；收市；收盘 UNY>Q7  
close a position 平仓；轧平头寸 ;[9cj&7C<  
close company 股份不公开的公司 Y$Uvt_  
close higher 收市时价位较高 },f7I^s|  
close lower 收市时价位较低 %0u7pk  
close mixed 收市时荣辱互见 h/_z QR-  
close of exchange 交易所停市 1^Caz-  
close of financial year 财政年度终结 d[$1:V  
close out 平仓 ^R<= }  
close out a long position 平长仓 K}Z'!+<U  
close out a short position 平空仓 KqtI^qC8  
close steady 收市时价格稳定 R9#Z=f,  
close the gap 弥补差距 r`7`f xe  
closed position 平仓 m]DjIs*@%h  
closed-end investment corporation 股份固定的投资公司 Rwy:.)7B$q  
close-out price 抛售价格 fp>o ^+VB  
closing account 决算帐户 {H>iL  
closing balance 期终结余；收市结余 B2Orw8F  
closing price 收市价；收盘价 TR%?U/_4;r  
closing quotation 收市价；收市行情 YK[O#V  
closing rate 收市汇价；收盘汇率 ZcdS?Z2k  
closing transaction 平仓交易 3G>E>yJ  
clothing levy 成衣税 ?tSY=DK\n  
club deposit 零存整付存款 =3J~
Fk  
Code of Aid 《资助则例》 BO[A1'>  
Code of Banking Practice 《银行营运守则》 xMuy[)b  
Code of Best Practice [Stock Exchange of Hong Kong Limited] ]}5jX^j  
《最佳应用守则》〔香港联合交易所有限公司〕 qrOTb9&y  
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〕 {'}Ofj  
Code of Conduct for Persons Registered with the Securities and Futures Commission O:Z|fDQ`  
《证券及期货事务监察委员会注册人操守准则》 :YV!;dKJ  
code of practice 实务守则；经营守则；执业守则 xHL{3^  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 +zw<iB)J  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 =8J\
;h  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 i&bttSRNV  
Code on Pooled Retirement Funds 《集资退休基金守则》 Dl"y|  
Code on Share Repurchases [Share Repurchase Code] {_ 1q`5o  
《公司购回本身股份守则》〔《股份购回守则》〕 W&p-Z"=)  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 `o*eLLk  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 ?3zx?>sG  
co-debtor 共同债务人 g@EKJFjl  
co-financing scheme 共同融资计划 z&t6,0q`5  
cognizance 证明令 -u9{R\S  
coin 硬币 @\q~OyV  
coin replacement programme 硬币取缔计划 <]!IC]+  
coin set 套装硬币 8vP d~te  
coinage 硬币 U>I#f  
Coinage Security Fund 硬币发行基金 9B%"7MVn  
cold call 主动与准客户接触 ipyO&v  
collapse in prices 价格下泻；价格下挫；价格暴跌 .#}SK!"B  
collateral 抵押品 >5N}ZIN  
collateral bond 担保债券 iL\\JuY  
collateral loan 抵押贷款 >i ~zG6H  
collateral security 附属抵押品 z1:auodI@  
collection 征收；收取 ( Rf)&KN  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 %%3ugD5i!  
collection of betting duty 收取博彩税 Em?skUnG,  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 /JfXK$`  
collective consumption 集体消费 k1cBMDSokO  
Collector 收税主任 #/1Bam6
 
Collector of Rates 差饷征收官 DV.MvFV  
Collector of Stamp Revenue 印花税署署长 fcBSs\\C~  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 y1AS^'  
combined surplus 合并盈余 ^1nf|Xj[  
combined visible and invisible trade account 有形及无形贸易合并帐目 WW_X:N~~e\  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 c,-< 4e  
commemoration coin 具纪念性的硬币 nh8h?&q|  
commencement of winding-up 清盘开始 ]v#T'<Nl  
commerce and industry sub-index 工商分类指数 6zI?K4o  
commercial activity 商业活动 L_A|  
commercial bank 商业银行 TfxKvol'  
Commercial Bank Act of Norway 《挪威商业银行法》 3)eeUO+  
Commercial Banks Law 《商业银行法》 6Q>w\@lF  
commercial borrowing 商业借款 oJR!0nQ  
Commercial Code of Japan 《日本商法》 ?O3G  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 zzx4;C",u  
commercial invoice 商业发票 [NFAdE  
commercial letter of credit 商业信用证 ~/.&Z`ls  
commercial loan 商业贷款；商业放款 0FW=8hFp,  
commercial paper 商业票据 JBg>E3*N  
commercial paper market 商业票据市场 [[|;Wr}2  
commercial registry 商业登记处 =o-qu^T^u  
commercial return 商业回报 dG|\geD  
commercial sale 商业销售 U
nMDdJ\  
commercialization 商品化 LTCj
w_<7  
commercially viable 具商业利益；有利可图 @z,'IW74V  
Commerzbank AG 西德商业银行 8~I>t9Q+  
commission 佣金；委员会 h?O-13v  
Commission des Operations de Bourse of France 法国证券事务监察委员会 %Wu8RG}  
commission house 佣金行；代办行 MdKZH\z/  
commission payable 须付的佣金 :L?zk"0C  
commission rebate 佣金回扣 q<UqGj7#   
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 S xgYq  
Commissioner of Banking 银行监理专员〔银监专员〕 ^:q(ksssY  
Commissioner of Estate Duty 遗产税署署长 ht-6_]+ME  
Commissioner of Inland Revenue 税务局局长 ILpB:g  
Commissioner of Insurance 保险业监理专员 J|b1 K]  
Commissioner of Rating and Valuation 差饷物业估价署署长 (sl~n_<ds8  
commitment 承担；已承担的开支；承担额；承担项目 T S.lFg:K  
commitment fee 承诺费 Rza\n8  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 nOB ]?{X  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 mB :lp=c`  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 ULJI`I|m  
Committee on Payment System [Hong Kong Monetary Authority] xpnnWHdaq  
支付系统委员会〔香港金融管理局〕 %NBD^gF  
Committee on Unit Trusts [Securities and Futures Commission] ;L)}blN.  
单位信托委员会〔证券及期货事务监察委员会〕 [WK_Vh{  
Commodities Dealers' Deposit Fund 商品交易商按金基金 W%wS+3Q/  
Commodities Trading Commission 商品交易事务监察委员会 2sTyuH
.  
commodity 商品 0$ (}\hMLt  
commodity classification 商品分类法 J'7Oxjlg  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 m$ JQ[vgh  
commodity dealer 商品交易商 &O[o;(}mFI  
commodity exchange 商品交易所 `#UTOYx4  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 N,O[pTwj  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 [J];  
commodity flow method 商品流动法；商品流通法 AsLAm#zq  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 |p+VitM7  
commodity futures contract 商品期货合约 9X(bByEO  
commodity market 商品市场 8e-{S~@W  
commodity tax 商品税 -g>27EI5  
commodity trading adviser 商品交易顾问 vJ{\67tK  
commodity trading adviser's representative 商品交易顾问代表 aR\=p:%jGI  
commodity trading advisory contract 商品交易顾问合约 ;js7rt  
commodity warrant 商品期权证 }6KL  
commodity-based investment 以商品为基础的投资 6xOR,p>E  
common fund 共同基金 `?$R_uFh:  
common property 分权共有财产 J?]W!V7C  
common share 普通股 QO k%Q$^G  
common stock 普通股 5M(?_qj  
Commonwealth Bank of Australia 澳洲联邦银行 FxUH?%w  
Commonwealth Development Corporation 英联邦发展公司 SAoqq  
Commonwealth Finance Ministers Conference 英联邦财长会议 ^\CQWgY(  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 BBx"{~  
Commonwealth income tax 英联邦入息税 s
2$R2,  
Commonwealth Preference 英联邦特惠制 OO$<Wgh  
communal property 公有财产；公有产业 s810714  
communication expenses 通讯费用 B|%;(bM2C  
Community Preference 欧共体特惠制 qle\c[UM5  
commutation of pension 退休金的折算 @fY!@xSf  
commuted gratuity 折算酬金
wS5hXTb"  
commuted pension gratuity 经折算的退休酬金 Soa.thP
 
Companies Act [United Kingdom] 《公司法令》〔英国〕 =y4g. J\  
Companies Handbook 《上市公司手册》
kSJWQ  
companies inspector 公司检查员 fT@#S}t  
Companies Liquidation Account 公司清盘帐户 k`&mHSk-  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus (;n|>l?*  
《公司条例：供股章程须载有的资料》 @M,_mX  
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》 z[';HJ0O;  
Companies Registration Officer 公司注册主任 @#V{@@3$  
Companies Registry 公司注册处 YcGqT2oLP  
Companies Registry Trading Fund 公司注册处营运基金 =thgNMDm"  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 tQ)8HVKF  
Company Formation and Enforcement Division [Companies Registry] w7 QIKsI0  
公司成立及条例执行部〔公司注册处〕 @NVq .z  
company in which the public are substantially interested 由公众拥有相当权益的公司 
b2),J  
company limited by guarantee 担保有限公司 p;
p G@Vg  
company limited by shares 股份有限公司 }Orc;_)r  
company register 公司登记册 k&**f_b  
company registration fee 公司注册费 1S=I(n?E  
company with limited liability 有限法律责任的公司 n*;I2FV]  
company's memorandum 公司组织章程 _#
L IG2d  
company's reserve 公司储备 4@bL` L)  
comparative advantage 比较优势；比较利益 p5bH-km6  
compensation 补偿金；赔偿 YF;8il{p  
Compensation Committee [Stock Exchange of Hong Kong Limited] Ri,UHI4 W  
赔偿委员会〔香港联合交易所有限公司〕 CEUR-LK0  
compensation from insurance 保险赔偿 \Lc pl-;?  
compensation fund 赔偿基金 7Ua Ll  
compensation fund levy 赔偿基金征费 & .#0jb1r  
compensation rate 补偿率 a@ lK+t  
Compensation Review Committee 赔偿检讨委员会 w3& F e=c  
compensation scheme 赔偿计划 c_".+Fa  
compensation trade 补偿贸易 $$8"i+,K  
compensation value 补偿值 *R&g'y^d  
compensatory payment 补偿付款 ['c:n?  
competition and pricing strategy 竞争与定价策略 e8[*=&  
competitive edge 竞争优势 GJW1|Fk  
competitive price 具竞争力的价格 tf/ f-S  
competitive tender 竞争性投标 MLR3A s  
Compliance Committee [Stock Exchange of Hong Kong Limited] sFGXW  
监察委员会〔香港联合交易所有限公司〕 +28
FB[W  
component of expenditure 开支组成部分 u54+oh|,M  
Composite Consumer Price Index 综合消费物价指数 $;@s  
composite index 综合指数 l"MEX/  
composite rating 综合评级 K=~h1qV:  
composite return form 综合报税表 w,l1&=d  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 "'PDreS  
composite tax return 综合报税表 6 o+zhi;E  
composition 组合成分；债务重整协议 C!.6:Aj  
composition of earnings 收益组合成分 :n>h[{o%  
compound increase 复合增加率；复合增长率 !g}9xIL  
compound interest 复利 !q/?t XM!  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 KN%Xp/lkX  
comprador note 买办票据 Q0r_+0[7j  
comprador order 买办付款令票 <}UqtDF 0  
comprehensive income tax 综合所得税 NZD X93  
comptroller 审计主任 W0?yPP=.  
compulsory liquidation 强制清盘 J%}}(G~  
compulsory winding-up 强制清盘 {o]OxqE@  
computation 计算；计算表 bFTWuM  
computational procedure 计算方法 N7jAPI@a\i  
computer audit programme 电脑审计程序；电脑核数程序 <:ZN  
concentrated position 集中持仓量 zcA"\  
concentration risk 资金集中风险；集中融资风险 S</"^C51J  
concept stock 概念股 F\
XzP\  
concession 特许权；宽减措施；优惠 7lh%
\  
concession contract 特许经营权合约 5%W3&F6%  
concessionary rate 优惠率 P= ]ZXj[  
concordat 协定；契约；国际监管条约 E-Mp|y/V  
condition 条件 c\R!z&y~  
conditional endorsement 附有条件的背书 9(H8MUF0{  
conditional offer 有条件要约 ;`xu)08a  
conditional sale agreement 有条件售卖协议 MjLyB^M  
conditions of tender 投标章程 Dm5UQe  
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》 x^SE>dy ?z  
conduct of business standard 业务操守准则 !,1~:*:  
Confidentiality Understandings 保密谅解文件 iBc( @EJ  
confirmation letter 确认书 q_W NN/w  
confirmation of mail transfer 信汇证明书 =XYfzR  
Confirmation of Payment 已缴税证明书 eDy}_By^  
confirmed letter of credit 保兑信用证 =|jOio=s:  
confirming bank 保兑银行 v=/V<3  
confiscation order 没收令 |g7E*1Ie  
connected transaction 关连交易 }b+=,Sc"  
consensus capitalism 共识资本主义 k1%Ek#5  
conservative investor 保守投资者 &QE* V  
consideration 代价；对价；约因 VR_1cwKBM  
consideration issue [listing method] 代价发行〔上市方式〕 *EDzj&  
consideration other than cash 现金以外的代价 @c&)K^v8  
consignee 收货人；代售人 $i3/||T,9  
consignment 托运；寄售 9J1&g(?>-  
consignor 付货人；托运人；寄售人 U2K>\/-~  
consolidated account 综合帐目 I=b#tUBh8  
consolidated account expenditure 综合帐目开支 myXp]=Sb?  
consolidated balance sheet 综合资产负债表 M
aq{H`  
consolidated cash deficit 综合现金赤字 4
[5Z>2w  
consolidated cash surplus 综合现金盈余 !>! l=Z  
consolidated enterprises sectorial index 综合企业分类指数 Y[pGaiN:  
consolidated net earnings 综合净收益；综合净盈利 #ocT4  
consolidated net profit 综合净利润；综合纯利 pM4 j=F  
consolidated policy 综合保单 NcPzmW{#;g  
consolidated price 综合价格 9,F(f}(t  
consolidated profit and loss account 综合损益帐；综合损益表 q!FJP9x  
consolidated public sector expenditure 公营部门综合开支 qg'm<[  
consolidated revenue account 综合收入帐 'QkL%z0  
consolidated shareholders' fund 综合股东资金 ,;{m
H]"s  
consolidation of shares 股份合并 zZA I"\;W  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 I]} MK?  
consortium company 财团公司 7-
(tTBH  
consortium loan 银团贷款 yhTe*I=Gk  
constant dollar figure 固定币值 $YW z~^f  
constant market price 固定市价 &18} u~M  
constant price 固定价格 PAqziq.  
constant price series 固定物价计算数列 B]kz3FF  
constant rate 固定比率 m(&ZNZK  
constituent stock 成分股 rb9x||  
constitution 章程；组织章程 txliZ|.O  
construction output 建造产出量 ;xs?^N|  
constructive trust 法律构定信托 |_2O:
7qe  
consultant accountant 顾问会计师 1 iE  
consultant's fee 顾问费 lv{Qn~\y&  
Consultation Paper on Proposed Regulation on Share Margin Financing n2TvPt\  
《监管股票按贷财务的建议谘询文件》 ^%C.S :  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability []u!p
iW  
《有关联交所检讨董事资格的程序的谘询文件》 ,.E:mm  
consumer behaviour 消费者行为 3J@#V '  
Consumer Council 消费者委员会 IoA"e@~t  
consumer credit financing operation 消费者信贷业务 ofN|%g /  
consumer demand 消费者需求 ##FN0|e&  
consumer durables 耐用消费品 !5[?n3  
consumer expenditure 消费开支 E|ZY2&J`4  
consumer goods 消费品 eyy&JjVs  
consumer market 消费市场 gBrI
qM i5  
consumer price 消费物价 ZL-@2ZU{1  
Consumer Price Index [CPI] 消费物价指数 dp+wwNe  
Consumer Price Index (A) 甲类消费物价指数 (z"Cwa@e  
Consumer Price Index (B) 乙类消费物价指数 lZb1kq%9g  
Consumer Price Index Classification System 消费物价指数分类法 =WN6Fj`  
Consumer Price Index Report 《消费物价指数月报》 {U&Mo97rzX  
Consumer Price Index series 消费物价指数系列 S6Kaw  
consumer price inflation 消费物价上涨 N>@AsI  
Consumer Representative Action Fund 消费者集体诉讼基金 F-2HE><+  
consumer sentiment 消费意欲 Oa*/jZjr  
consumer spending 消费开支；消费支出 KaO8rwzDN  
consumption expenditure 消费开支 zQ7SiRt7*  
consumption pattern 消费模式 _a c_8m  
consumption product 消费产品 Fnr*.k  
consumption tax 消费税 ,A_itRHH  
contango 交易延期费；延期交割费；期货溢价 G;,2cu K  
contingencies warrant 紧急拨款令；应急支款授权书 'e0qdY`  
contingency 应急费用；意外开支准备金 Mc{1Cdj  
contingency allowance 应急准备金 ;g?5V  
contingency sum 应急费用；意外开支准备金 ~Fisno  
contingent assets 或有资产 0
Wk}d(f  
contingent debt 或有债权；待确定债务 d~YDg{H  
contingent interest 待确定的权益 Kf(% aDYq  
contingent liabilities 或有负债 )M}bc1 _  
contingent profit 或有利润 ` R^[s56wp  
contingent right 或有的权利 3A'd7FJ0G  
continue to hold a deposit 继续持有存款 EjvxfqPv  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 KJSN)yn\  
continuing rent 连续租金 (swP#t5S  
continuing trustee 留任受托人 QK//bV)  
continuous licensing system 长期持牌制度 R0{
n0Br  
Continuous Net Settlement System [CNS System] 持续净额交收系统 oA73\BFfP  
contra account 对销帐户 #B>Hq~ vrC  
contra flow 资金回流 8qt|2%  
contra item 对销项目 %#"uK:(N  
contra transfer 对销转拨 Pbz-I3+66  
contract 合约 ?^k-)V  
contract for difference 差价合约 a*=\-;HaZ  
contract for service 服务合约 dB< \X.   
contract for settlement 平仓合约 U4M!RdG  
contract note 成交单据 zYF'XB]4  
contract of copartnery 合伙合约 &W}ooGg  
contract of indemnity 弥偿合约 AnIENJ  
contract of insurance 保险合约 3\6jzD  
contract of reinsurance 再保险合约 :0#!=  
contract price 合约价格 eF:6k qg  
contracting party 订约人；立约人；缔约国 G4ZeO:r  
contractual agreement 合约协议 8`'_ckIgr  
contractual commitment 合约承担 RYmk6w!w  
contractual joint venture 合约式联营企业 1G$kO90  
contractual mutual fund 合约互惠基金 B*,9{g0m/  
contractual right 合约权利 /ptIxe  
contractual savings fund 合约储蓄基金 "jb?P$  
contributed surplus 实缴资本盈余 `}Q+:  
contribution 出资；供款；捐款；分担款项 Dh J<\_;  
contribution account 供款帐户 +5 @8't  
contribution to gross domestic product 在本地生产总值中所占比率 0Ac]&N d`  
contribution to investment 出资额 ]vhh*  
contribution to pension fund 退休金供款 O{LWQ"@y  
contributor 供款人；出资人；捐助人 @;Yb6&I;  
contributory 分担人 Fy^!*M-  
contributory scheme 供款计划 o^_z+JFwb  
contrived cessation of business 有预谋的停业 KJJ8P`Kx  
control 控制权；控制；管制 Ge|caiH1I  
control of a company 公司的控制权；公司控股权 Z#MPlw0B  
control of business 业务的控制权 Hd6Qy {,*-  
controlled company 受控制公司 Pxy(YMv  
controller 控制人；控权人；会计长 c~z{/L  
controller of an authorized institution 认可机构控权人 8vc4J5  
controlling company 控股公司 5U%uS^%DP  
controlling interest 控制权益；控股权益 :6Bk<  
controlling officer 管制人员 PK!=3fK4\F  
controlling officer's report 管制人员报告 ^yjc"r%B  
controlling shareholder 控股股东；持有控股权的股东 &!Y^DR/  
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》 ~
99Ta]U  
conventional lending 传统放款；常规放款 fs7JA=?:  
conversion 兑换；换算；转换〔证券〕 hDzKB))<w  
conversion factor 换算因数 sd.:PE <  
conversion of stock 公债的转换 ,SS@]9A&  
conversion rate 兑换率；换算率；转换价格〔证券〕 ow%s_yV]R  
convertibility 可兑性；兑换性；自由兑换 sj
Yg  
convertibility undertaking 兑换保证 Vh4z+JOC  
convertible 可兑换；可换股 ,8EeSnI  
convertible currency 可兑换货币 )7[>/2aGd  
convertible debenture 可转换债权证 1rT}mm/e;  
convertible loan stock 可转换股的债权股额 '2v,!G]^  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 n%@xnB$ZX  
conveyance 转易；转易契；财产转让证书 )T 3y,*  
conveyance of property 财产转让 lv,8NmP5  
conveyance on sale 售卖转易契 x)nBy)<  
conveyancing fee 业权转易费 lOcvRF  
conveyancing scale charges 物业转易收费标准 pOGVD  
cooling-off period 冷静期 Y KeOH  
co-owner 共同拥有人；分权共有人 i%v^Zg&FU  
co-partner 共同合伙人 R&=Y7MfZ  
co-partnership 共同合伙 '<$(*  
Copenhagen Stock Exchange 哥本哈根证券交易所 N2xgyKy~  
core capital 核心资本 7@|(z:uw  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons 6^}GXfJAc  
《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》 e,|"9OK  
Core Principles for Effective Banking Supervision [Basle Committee] k h#|`E#,  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 d),@&MSN  
cornering “夹仓”；轧空；囤积居奇 =i\~][-  
corporate borrower 借款公司；借款机构 .\LWV=B  
corporate business 公司企业；公司业务 /V-7u  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] Wvmf[!V;  
企业传讯部〔香港联合交易所有限公司〕 2u/(Q>#  
corporate customer 公司客户 s%;18V:pi  
corporate dealer 公司交易商 x>p=1(L  
Corporate Finance Division [Securities and Futures Commission] C5 ^_R  
企业融资部〔证券及期货事务监察委员会〕 s XRiUDP`  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 C`7HC2Is  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 6HF
A2~A  
corporate governance 公司管治 XOVZ'V  
corporate income tax 公司所得税 l*xA5ObV  
corporate investment adviser 公司投资顾问 u*}6)=+:  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 [t,grdw  
corporate plan 公司计划 Ui'~d(F  
corporate practice 执业法团 ;m{[9i`2  
corporate profits tax 公司利得税 pBh[F5  
corporate savings 公司储蓄 J6rXbui$  
corporate service tax 公司服务税 :G,GHU'/78  
corporate signature 法团的签名 rOS fDv  
corporation 法团；公司 zxTm`Dh;[
 
corporation bond 公司债券 \d]&}`'4{f  
corporation stock 公司股证；地方债券〔英国〕 9F ).i  
corporation tax 公司税 wW]|ElYR=  
correction phase of stock market 股市调整期 oI/@w  
Correctional Services Industries Suspense Account 惩教工业暂记帐 nakhep
LN  
corrective affidavit 修正遗产申报誓章 uA*Op45  
correspondent bank 代理银行 N{L]H_=  
Cosmos Finance Limited 宇宙财务有限公司 E&GUg/d  
cost 成本；费用；价格 a(BWV?A  
cost centre 成本中心 +!'6:F  
cost competitiveness 成本竞争力
Uw<Lt"ls.  
cost control 成本控制；成本管理 ZO W{rv]  
cost convention 原值成本法；成本惯例 -GH#nF3G  
cost effectiveness 成本效益；经济效益 Xl@nv9m  
cost efficiency 成本效率 
/Y|9!{.  
cost element 成本要素 GcHWalm  
cost flow 成本流转 Uiv;0Tovl  
cost input 投入资金 nU||Jg  
cost management information system 成本管理资料系统 VOp8
,!  
cost of an asset 资产成本 %U-K
QI0  
cost of borrowing 借贷成本 !A&Vg #  
cost of capital 资本成本；资金成本 O/iew3YF  
cost of installation 安装费 Xj?j1R>GB  
cost of issue 招股费用；发行股份费用 %pe7[/

  
cost of living 生活费用 0ot=BlMu  
cost of transmitting 传送费用 {;=+#QK/  
cost overrun 成本超支 6(<AuhF
u  
cost price 成本价格 C  `k^So)  
cost price structure 成本价格结构 =+A8s$Pb  
cost to the revenue 政府收入的损失；政府减少的收入 I^0bEwqZ~  
cost-benefit analysis 成本效益分析 <),FI <~  
cost-benefit study 成本效益研究 
x{5I  
cost-book company 以成本帐原则组成的公司 ]%"Z[R   
cost-effectiveness analysis 成本效益分析 U_Emp[  
costing 成本计算；成本计算法 RR*z3i`PP  
costing and pricing policy 成本及定价政策 &.K=,+0_R/  
costing exercise 成本计算工作 V92e#AR  
costing review 成本检讨 m9.QGX\]  
cost-of-living allowance 生活津贴 (y=P-nm  
cost-of-living index 生活指数；生活费用指数 6n45]?  
cost-plus pricing 成本加成定价法 e8--qV#<  
cost-push inflation 成本推动的通货膨胀 <b{Le{QJ*  
cost-recovery basis 收回成本的原则  }m\  
cost-related charges 依成本而定的收费 }eULcgRG  
cost-related fee 依成本而定的收费 /XtxgO\T.  
co-surety 共同担保人 e J2wK3R  
co-trustee 共同受托人 )TVyRYZ1  
cotton futures 期棉 {6a";Xj\e  
Council of SEHK 联交所理事会 z^ KrR
 
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 }7wQFKME  
counterclaim 反申索 c3g\*)Jz"F  
counterfoil 联页〔收据〕；存根〔支票〕；票根 X;6&:%ZL@^  
counter-guarantee 反担保 g>T'R Vb  
counter-inflationary policy 反通货膨胀政策 [[LCEw  
countersignature 副署签名；连署签名 xH; 4lw  
country debt provisioning 债务国坏帐准备 MpGWt#  
country of beneficial ownership 实益拥有国 c R[DT04  
coupon 息票；赠券 J:M^oA'N:>  
coupon rate 息票利率 P_lk40X  
cover 保证金；承保范围；补仓
f:=q=i  
cover note 临时保单 }V6}>!Sb  
cover short position 补仓；填平空仓 9iUkvnphh  
coverage 保额；承保范围 |JnJ=@-y  
covered call 备兑认购期权 6 @'v6 1'  
covered option 备兑期权 vAHJP$x  
covered warrant 备兑认股权证 =Q[5U9  
crash 狂泻；暴跌；崩溃 Go+f0aig  
creation of new heads and subheads 开立新总目及分目 enDjP  
credit 信用；信贷；信用证；贷项 i[T!{<  
credit advice 贷项通知书 q71Tg  
credit agency 征信所；信用调查机关 ;,'eO i  
Credit Agricole Indosuez 东方汇理银行 $l0^2o=  
credit arrangement 信贷安排 haqL DVrf  
credit balance 贷方结余 j""u:l^+x  
credit card 信用卡 &AoXv`l4
 
credit card scheme 信用卡计划 . m@Sk`s  
Credit Commercial de France 法国商业银行 !sK{:6s  
Credit Committee 贷款委员会 +'y$XR~W{  
credit control 信贷管制 A ElNf:  
credit conversion factor 信贷换算因数 Q<wrO  
credit easing 放宽信贷 L&.9.Ll  
credit exposure 信贷风险 E{(7]Wri  
credit facility 信贷安排；信贷融通；信用透支 pN1W|Wv2  
Credit Guarantee Scheme 信贷保证计划 7K%Ac  
credit item 贷项 B ,e3r  
credit limit 信贷限额 s@K|zOx  
Credit Lyonnais 里昂信贷银行 ko=v
K%E[  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 OqHD=D[  
credit rating 信贷评级 {6 C!^ 5  
credit rating agency 信贷评级机构 _LCK|H%v'  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 BQ2DQ7
q  
credit risk 信贷风险 w)5eD+n\-  
credit sale 赊销；赊售 &,3.V+Sz  
credit side 贷方 |r%6;8A]i  
credit squeeze 信贷紧缩；收紧信贷 cQA;Y!Q#  
credit to... 记入……帐目 u\Tq5PYXt  
credit to be given against tax 税款抵免 D)K/zh)  
credit transfer 信贷转帐；信用转帐 '\[GquK;P  
credit union 储蓄互助社 `G@]\)-!  
Credit Union League of Hong Kong 香港储蓄互助社协会 O{%yO=`r  
creditor 债权人 4$@5PS#,  
creditor's petition 债权人的呈请书 118A6qyi  
creditworthiness 信誉；信用可靠程度 rB< UOe  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 EO:i+e]=  
criminal bankruptcy 刑事破产 |z-A;uL<  
criminal bankruptcy order 刑事破产令 v0apEjT  
criminal bankruptcy petition 刑事破产呈请书 &3:-(:<U  
criterion for credit 授信原则 '>@evrG  
critical path analysis 关键路线分析法；要径分析法 }BzV<8F  
cross rate 套价；套汇汇率；交叉汇率 B24wn8<  
cross-currency settlement risk 跨国货币结算风险 |36d<b Io  
crossed cheque 划线支票 >E^sZmY[f-  
crossed trade 交叉买卖；交叉盘买卖 ri.;&  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 Oz-X}eM  
cross-holding 相互持股；交叉持股 Zb^0EbV  
cross-margining 跨市场保证金制度 4pduzO'I  
cross-referencing system 相互参照系统 a>ZV'~zTf  
cross-subsidization 互相资助；互相津贴 !c[?$#W4  
Crown Agent 英联邦代办 MOJKz!%  
crude activity rate 粗略经济活动率 SdeKRZ{o  
crude econometric model 粗略计量经济模式 hDSt6O4za  
culpable insider dealing 应受谴责的内幕交易 l> W?XH  
cum dividend 连股息 ?|w>."F  
cumulative appreciation 累积升值；累积增值 d3St Z~&r!  
cumulative deficit 累积赤字；累积亏损 `!K(P- yB?  
cumulative dividend 累积股息 'W@X139zq  
cumulative financial position 累积财政状况 x3
2hO;  
cumulative realized investment 累积的已实现投资 #||^l_  
currency 货币 )4toBDg"  
currency adjustment factor 货币调整因子；币值调整因素 OT+=H)/  
currency board arrangement “货币发行局”制度 ;1'X_tp  
Currency Board Operations Sub-Committee 货币发行委员会 >DP9S@W  
Currency Committee [Hong Kong Futures Exchange Limited] LD0x 4zm$m  
货币委员会〔香港期货交易所有限公司〕 .Wc<(pfa  
currency crisis 货币危机 ~+/IzckrG  
currency denomination 货币面值 AD_")_B|i  
currency futures 货币期货；外汇期货  zN:VT&  
currency futures contract 货币期货合约；外汇期货合约 bzF>Efza  
currency in circulation 流通货币 I~-W4
{  
currency matching 货币配对 &z+nNkr?yN  
currency note 纸币；钞票 1I{vBeMj  
currency option 货币期权 |Rd?s0u  
currency swap 货币掉期；货币互兑；货币互惠信贷 -r@fLkwg  
currency warrant 货币认兑证；货币认股权证 SDwTGQ/0  
current account 往来帐户；支票户口；经常帐目 ^KM' O8  
current assets 流动资产 wDVK
p['  
current domestic value 现行本地价格 &CpxD."8x  
current liabilities 流动负债 G%jgr"]\z  
current market price 当时市价；现时市价 Hbn%CdDk1  
current price 当时价格；现时价格 nm`[
\3R  
current price series 当时物价计算数列 ~k^rIjR  
current year rules of assessment 当年度评税规则 (y*7 gf  
cushion 缓冲；缓冲时限〔债券〕 aY@]mMz\
 
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 EZ:pcnL{  
custodian 保管人 
&)zNu  
custodian trustee 保管受托人 3CL/9C>  
custody 保管 C& BRyo  
customer 客户 2!Yq9,`  
customer lending 客户贷款 a\pOgIp  
customer statement 客户对数单；客户结单 'y[74?1  
cut loss “斩仓”；减少损失 ($pNOGH  
cut margin “斩仓” MKf|(6;~  
cut-off date 截止日期 ?x1sm"]p'  
cut-throat competition 割喉式竞争；恶性竞争 _~/F-  
cycle of activity 活动循环；商业循环 SR!EQ<  
cyclical fluctuation 周期性波动 n?!XNXb  
cyclical inflation 周期性通货膨胀 8Wqh 8$  
cyclical nature of the economy 经济的周期性情况 !}[}YY?',i  
[% \>FT[  
D.A.H. Private Bank Limited安新私人銀行有限公司 (0dy,GRN  
Dah Sing Bank Limited大新銀行有限公司 ABb,]%  
Dah Sing Finance Limited大新

顶 w"ZngrwBl  
IJa6W`}  
知识太多了 fGjYWw  
|>|f?^  
要慢慢看 )Q= EmZbJz  
谢谢斑竹了