一些有用的会计术语C

奇迹

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0 发表于: 2006-01-14

C:

calendar year figure 历年数字
call 催缴通知；认购期权
call deposit 通知存款；活期存款
call loan 短期同业拆借；通知贷款
call margin 补仓；追加保证金
call market 短期同业拆放市场
call money 短期同业拆借；活期贷款
call option 认购期权；看涨期权
call price 赎回价格；提前赎回价
call warrant 认购认股权证；回购认股权证
callable share 可收回股份；可兑付股份
called up share capital 已催缴股本
Canadian Dollar [CAD] 加拿大元
Canadian Eastern Finance Limited 加拿大怡东财务有限公司
Canadian Imperial Bank of Commerce 加拿大帝国商业银行
cancellation price 取消费
cap 上限
capital 资本；资金
Capital Accord 《资本协定》
capital account 资本帐；非经常帐
capital account commitment balance 资本帐承担额结余
Capital Adequacy Directive [CAD] 《资本充足指引》
capital adequacy ratio [CAR] 资本充足比率
capital allowance 资本免税额
capital alteration 资本变更
capital and liabilities ratio 资本负债比率
capital and liquidity requirement 资本与流动资金的规定
capital appreciation 资本增值
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〕
capital assets 资本资产
capital at risk 风险资本
capital base 资本基础；资金基础
capital charges 资本支出；资本费用
capital commitment 资本承担
capital contribution certificate 出资证明书
capital convergence 划一资本充足比率
capital cost 资本成本；建设成本；建设费用
capital cover 资本保证
capital deficit 资本亏绌；资本赤字
capital divided into shares 资本分成股份
capital element 资本因素；资本部分
capital equipment 资本设备
capital expenditure 资本开支；非经常开支
capital expenses 资本费用
capital financing 筹集资本；以非经常收入支付非经常开支的结算
capital flow 资金流量
capital formation 资本形成；集资
capital formation figure 资本组合数字
capital fund 资本基金
capital gain 资本增益；资本增值
capital gains tax 资本增值税
capital goods 资本财货；资本货物
capital grant 非经常补助金；非经常拨款；建设补助金
capital grant cycle 建设补助金周期
capital injection 注入资本；注资
capital input 投入资本
capital intensity 资本密集度
capital intensive 资本密集
capital investment 资本投资
Capital Investment Fund 资本投资基金
capital loss 资本损失
capital maintenance 资本保值；资本保留
capital market 资本市场；资金市场
capital market instrument 资本市场票据
capital money 资本款项
capital money subject to a trust 信托财产资本
capital movement 资本流动
capital nature 资本性质
capital outlay 资本支出
capital portion 资本部分
capital profit 资本利润
capital project 基本工程项目；非经常开支项目
capital receipt 资本收入
capital redemption 资本赎回
capital redemption business 资本赎回业务
capital redemption contract 资本赎回合约
capital redemption reserve 资本赎回储备
capital reduction 资本减缩；减资
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited]
股本削减计划〔香港联合交易所有限公司〕
capital repayment 偿还资本
capital reserve 资本储备；后备资本
capital revenue 资本收益；非经常收入
capital spending 资本开支；资本支出；非经常开支
capital stock 股本
capital stock subscription 认缴股本；认购股本
capital subsidy 建设津贴；基本建设津贴
capital subvention 非经常资助金
capital sum 资本额
capital tax 资本税
capital transfer tax 资本转移税
capital turnover 资本周转率
capital value 资本价值
capital works project 基本工程项目
Capital Works Reserve Fund 基本工程储备基金
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作
capitalization 资本化；资本总额
capitalization of interest 利息化作本金
capitalized interest 化作本金的利息
capitalized loan 转作资本的贷款
capitalized value 资本还原值；资本化价值
capitation grant 按人计算的补助金
captive insurance business 专属自保保险业务
car insurance 汽车保险
Caribbean Development Bank 加勒比开发银行
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.]
意大利嘉利堡银行
cartel 同业联盟；卡特尔
cartelized rates system 联营式利率制度
cash 现金；现款
cash accounting system 现金会计制度
cash acquisition 以现金投资所得的资产
cash allowance 现金津贴
cash assets 现金资产
cash at bank 银行现金；银行存款
cash balance 现金结余
cash basis 现金收付制；收付实现制
cash basis accounting 现金收付制会计；收付实现制会计
cash bonus 现金红利
cash book 现金出纳帐；现金簿
cash client 现金客户
cash commission rebate 现金回佣
cash compensation 现金补偿
cash contribution 现金承担额；现金分担额
cash cost 直接费用；现金成本
cash coupon 现金礼券
cash credit 现金信贷
cash deficit 现金赤字
cash deposit and withdrawal 现金收支
cash disbursement journal 现金支出日记簿
cash disbursement slip 现金支出传票；现金支出单
cash flow 现金流量；银根
cash flow lending 流动现金放款；无抵押融资
cash flow statement 现金流量表；现金流动表
cash flow surplus 现金流量盈余
cash in hand 库存现金；手头现金
cash in till 备用现金
cash in transit 运送中现金；在运现金
cash input 投入现金
cash input figure 现金投入数字
cash limit 现金支出限额；现金限额
cash margin 现金保证金
cash market 现货市场；现金交易市场
cash offer 现金要约；现金补偿额
cash payment 现金付款；现金支付
cash position 现金头寸
cash price 现金价格
cash receipts journal 现金收入日记簿
cash receiving slip 现金收入传票；现金收入单
cash settlement 现金结算
cash surplus 现金盈余
cash with order 订货付现；凭票即付
cashier's order 银行本票
cashier's order outstanding 未承兑的银行本票
cash-limited subhead 有现金支出限额的分目
cash-sweep 现金彩票活动
casual client “散客”；“散户”
CCASS Depository 中央结算系统证券存管处
CCIC Finance Limited 中芝兴业财务有限公司
cedant 分出者
ceding company 分出公司
ceding insurer 分出保险人
ceiling 上限
ceiling price 最高限价
central bank 中央银行
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》
central banking 中央银行业务
central banking function 中央银行职能
Central Clearing and Custodian System 中央结算及托管系统
Central Clearing and Depository System 中央结算及存管系统
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕
central clearing house 中央结算所
central clearing system 中央结算制度；集体交收系统
central custody system 中央托管系统
central depository 中央存管处
central depository system 中央证券存管制度
Central Moneymarkets Unit [CMU] 债务工具中央结算系统
central rate 中央汇率；中心汇率
Central Registration Hong Kong Limited 香港中央证券登记有限公司
Central Tender Board 中央投标委员会
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统
centralized budgetary and payments system 集中预算及支付制度
centred 12-month moving average 十二个月定位移动平均数
certificate of approval 批准证明书
certificate of beneficial entitlement to property 资产权益证书
certificate of compliance 合格证明书；合约完成证明书
certificate of deposit [CD] 存款证
certificate of exemption from estate duty 豁免遗产税证明书
certificate of incorporation 公司注册证书；法团注册证书
certificate of incorporation of registered trustees 注册受托人法团证书
certificate of indebtedness [CI] 负债证明书
certificate of insurance 保险证书
certificate of interest 权益证明书；息票
certificate of means 资产证明书
certificate of participation 参与证明书
certificate of payment of profits tax 缴付利得税证明书
certificate of preference 特惠税证
certificate of rateable value 应课差饷租值证明书
certificate of registration 登记证书；注册证明书
certificate of satisfaction 清偿证明书
certificate of transfer 转让证明书
certificate to bearer 不记名证明书
certification 核证
certification fee 核证费
certified cheque 经银行证明可兑现的支票
certified public accountant [CPA] 执业会计师
certified statement 经证明的报表
cessation of business 停业
cession 分保
C.F. Finance Company Limited 浙一财务有限公司
chance 机会；中彩机会
Chang Hwa Commercial Bank, Ltd. 彰化商业银行
change of domicile 迁册
change to estimates 修订预算
change to the approved estimates of expenditure 核准开支预算的变动
charge 费用；押记；抵押
charge number 税单号码
charge on assets 资产的征税
charge upon general revenue 从政府一般收入中拨款支付
chargeable 可予征收；应课税的
chargeable agreement for sale 可予征收印花税的买卖协议
chargeable income 应课税入息
chargeable normal trading receipt 应课税的一般营业收入
chargeable profit 应课税利润
chargeable to tax 应课税
charged to... 记入……帐目
chargee 承押记人
charge-holder 受押人
Charges Section [Companies Registry] 押记注册组〔公司注册处〕
charging order 押记令
chargor's right 押记人的权利
charitable donation 慈善捐款
charitable trust 慈善信托
charity property 慈善财产
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司
charter 章程；特许权
charter of incorporation 成立章程
chartered accountant 特许会计师
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕
Chartered Institute of Public Finance and Accountancy [United Kingdom]
特许公共财政及会计学会〔英国〕
charterer 承租人
Chase Manhattan Asia Limited 美国大通亚洲有限公司
Chase Manhattan Bank 美国大通银行
chattels 实产
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司
Che Hsing Finance Company Limited 浙兴财务有限公司
check-and-balance system 制约平衡制度
Chekiang First Bank Limited 浙江第一银行
cheque 支票
Chiao Yue Finance Company Limited 侨裕财务有限公司
Chiba Bank, Ltd. 千叶银行
Chicago Board of Options Exchange 芝加哥期权交易所
Chicago Board of Trade 芝加哥交易所
Chicago Mercantile Exchange 芝加哥商品交易所
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕
child allowance 子女免税额
China & South Sea Bank Limited 中南银行
China Affairs Committee [Hong Kong Futures Exchange Limited]
中国事务委员会〔香港期货交易所有限公司〕
China concept stock 中国概念股
China Construction Bank 中国建设银行
China Development Division [Stock Exchange of Hong Kong Limited]
中国发展科〔香港联合交易所有限公司〕
China Economic News 《中国经济新闻》
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕
China State Bank Limited 国华商业银行
Chinatrust Commercial Bank, Limited 中国信托商业银行
Chinese Association of Deposit-taking Companies 华资接受存款公司公会
Chinese Bankers Club, Hong Kong 香港银行华员会
Chinese Banks' Association 香港华商银行公会
Chinese Gold and Silver Exchange Society 金银业贸易场
Chinese New Year bonus 年奖；年终花红
chit fund 银会
Chiyu Banking Corporation Limited 集友银行有限公司
Chiyu Finance Company Limited 集友财务有限公司
Cho Hung Finance Limited 朝兴金融有限公司
choses in action 无形动产；据法权产
chronological book 序时帐簿
Chubu Securities Finance Company 中部证券金融公司
Chung Khiaw Bank Limited 崇侨银行
Chung Nan Finance Company Limited 中南财务有限公司
Chuo Trust & Banking Co., Ltd. 中央信托银行
Chuo Trust Asia Limited 中央信托亚洲有限公司
Citibank, N.A. 万国宝通银行
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司
Citicorp International Limited 万国宝通国际有限公司
civil debt 民事债项
Civil Service Pension Reserve Fund 公务员退休金储备基金
claim 申索；索偿；债权
claim equalization fund 申索平衡基金
claim for refund of property tax 申请发还物业税
claim of debt 债权申索
claim on bank 对银行的债权
claim to dividend 摊还债款申索
claimant 申索人；索偿人
claims statistics 申索统计数字
class of insurance business 保险业务类别
class of property 财产类别
claw-back 递减率
clearance cost 清拆成本
clearing 结算；票据交换；清算
clearing account 结算帐户
clearing and settlement system 结算和交收系统
clearing balance 结算差额
clearing bank 结算银行
clearing cheque 交换支票
clearing house 结算所；票据交换所
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所
clearing member 结算会员
Clearing Members' Fund 结算会员基金
clearing participant 结算参与者
clearing rebate 结算费用的回佣
Clearing Rules [SEHK Options Clearing House Limited]
《结算规则》〔联交所期权结算所有限公司〕
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕
Clerk to the Board of Review 税务上诉委员会书记
client 客户；委托人；当事人
client agreement 客户协议
client confidentiality 客户保密的责任
client money 客户款项
client statement 客户结单
clients fund 客户资金
close 结算；收市；收盘
close a position 平仓；轧平头寸
close company 股份不公开的公司
close higher 收市时价位较高
close lower 收市时价位较低
close mixed 收市时荣辱互见
close of exchange 交易所停市
close of financial year 财政年度终结
close out 平仓
close out a long position 平长仓
close out a short position 平空仓
close steady 收市时价格稳定
close the gap 弥补差距
closed position 平仓
closed-end investment corporation 股份固定的投资公司
close-out price 抛售价格
closing account 决算帐户
closing balance 期终结余；收市结余
closing price 收市价；收盘价
closing quotation 收市价；收市行情
closing rate 收市汇价；收盘汇率
closing transaction 平仓交易
clothing levy 成衣税
club deposit 零存整付存款
Code of Aid 《资助则例》
Code of Banking Practice 《银行营运守则》
Code of Best Practice [Stock Exchange of Hong Kong Limited]
《最佳应用守则》〔香港联合交易所有限公司〕
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〕
Code of Conduct for Persons Registered with the Securities and Futures Commission
《证券及期货事务监察委员会注册人操守准则》
code of practice 实务守则；经营守则；执业守则
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》
Code on Pooled Retirement Funds 《集资退休基金守则》
Code on Share Repurchases [Share Repurchase Code]
《公司购回本身股份守则》〔《股份购回守则》〕
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》
co-debtor 共同债务人
co-financing scheme 共同融资计划
cognizance 证明令
coin 硬币
coin replacement programme 硬币取缔计划
coin set 套装硬币
coinage 硬币
Coinage Security Fund 硬币发行基金
cold call 主动与准客户接触
collapse in prices 价格下泻；价格下挫；价格暴跌
collateral 抵押品
collateral bond 担保债券
collateral loan 抵押贷款
collateral security 附属抵押品
collection 征收；收取
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕
collection of betting duty 收取博彩税
Collection Office [Inland Revenue Department] 收税处〔税务局〕
collective consumption 集体消费
Collector 收税主任
Collector of Rates 差饷征收官
Collector of Stamp Revenue 印花税署署长
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕
combined surplus 合并盈余
combined visible and invisible trade account 有形及无形贸易合并帐目
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕
commemoration coin 具纪念性的硬币
commencement of winding-up 清盘开始
commerce and industry sub-index 工商分类指数
commercial activity 商业活动
commercial bank 商业银行
Commercial Bank Act of Norway 《挪威商业银行法》
Commercial Banks Law 《商业银行法》
commercial borrowing 商业借款
Commercial Code of Japan 《日本商法》
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕
commercial invoice 商业发票
commercial letter of credit 商业信用证
commercial loan 商业贷款；商业放款
commercial paper 商业票据
commercial paper market 商业票据市场
commercial registry 商业登记处
commercial return 商业回报
commercial sale 商业销售
commercialization 商品化
commercially viable 具商业利益；有利可图
Commerzbank AG 西德商业银行
commission 佣金；委员会
Commission des Operations de Bourse of France 法国证券事务监察委员会
commission house 佣金行；代办行
commission payable 须付的佣金
commission rebate 佣金回扣
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕
Commissioner of Banking 银行监理专员〔银监专员〕
Commissioner of Estate Duty 遗产税署署长
Commissioner of Inland Revenue 税务局局长
Commissioner of Insurance 保险业监理专员
Commissioner of Rating and Valuation 差饷物业估价署署长
commitment 承担；已承担的开支；承担额；承担项目
commitment fee 承诺费
Committee of the Hong Kong Association of Banks 香港银行公会委员会
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会
Committee on Payment System [Hong Kong Monetary Authority]
支付系统委员会〔香港金融管理局〕
Committee on Unit Trusts [Securities and Futures Commission]
单位信托委员会〔证券及期货事务监察委员会〕
Commodities Dealers' Deposit Fund 商品交易商按金基金
Commodities Trading Commission 商品交易事务监察委员会
commodity 商品
commodity classification 商品分类法
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕
commodity dealer 商品交易商
commodity exchange 商品交易所
Commodity Exchange Compensation Fund 商品交易所赔偿基金
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕
commodity flow method 商品流动法；商品流通法
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕
commodity futures contract 商品期货合约
commodity market 商品市场
commodity tax 商品税
commodity trading adviser 商品交易顾问
commodity trading adviser's representative 商品交易顾问代表
commodity trading advisory contract 商品交易顾问合约
commodity warrant 商品期权证
commodity-based investment 以商品为基础的投资
common fund 共同基金
common property 分权共有财产
common share 普通股
common stock 普通股
Commonwealth Bank of Australia 澳洲联邦银行
Commonwealth Development Corporation 英联邦发展公司
Commonwealth Finance Ministers Conference 英联邦财长会议
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金
Commonwealth income tax 英联邦入息税
Commonwealth Preference 英联邦特惠制
communal property 公有财产；公有产业
communication expenses 通讯费用
Community Preference 欧共体特惠制
commutation of pension 退休金的折算
commuted gratuity 折算酬金
commuted pension gratuity 经折算的退休酬金
Companies Act [United Kingdom] 《公司法令》〔英国〕
Companies Handbook 《上市公司手册》
companies inspector 公司检查员
Companies Liquidation Account 公司清盘帐户
Companies Ordinance: Information to be Included in a Rights Issue Prospectus
《公司条例：供股章程须载有的资料》
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》
Companies Registration Officer 公司注册主任
Companies Registry 公司注册处
Companies Registry Trading Fund 公司注册处营运基金
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕
Company Formation and Enforcement Division [Companies Registry]
公司成立及条例执行部〔公司注册处〕
company in which the public are substantially interested 由公众拥有相当权益的公司
company limited by guarantee 担保有限公司
company limited by shares 股份有限公司
company register 公司登记册
company registration fee 公司注册费
company with limited liability 有限法律责任的公司
company's memorandum 公司组织章程
company's reserve 公司储备
comparative advantage 比较优势；比较利益
compensation 补偿金；赔偿
Compensation Committee [Stock Exchange of Hong Kong Limited]
赔偿委员会〔香港联合交易所有限公司〕
compensation from insurance 保险赔偿
compensation fund 赔偿基金
compensation fund levy 赔偿基金征费
compensation rate 补偿率
Compensation Review Committee 赔偿检讨委员会
compensation scheme 赔偿计划
compensation trade 补偿贸易
compensation value 补偿值
compensatory payment 补偿付款
competition and pricing strategy 竞争与定价策略
competitive edge 竞争优势
competitive price 具竞争力的价格
competitive tender 竞争性投标
Compliance Committee [Stock Exchange of Hong Kong Limited]
监察委员会〔香港联合交易所有限公司〕
component of expenditure 开支组成部分
Composite Consumer Price Index 综合消费物价指数
composite index 综合指数
composite rating 综合评级
composite return form 综合报税表
Composite Securities and Futures Bill 《证券及期货综合条例草案》
composite tax return 综合报税表
composition 组合成分；债务重整协议
composition of earnings 收益组合成分
compound increase 复合增加率；复合增长率
compound interest 复利
compounding or arranging debtor 正就债务作重整或偿还安排的债务人
comprador note 买办票据
comprador order 买办付款令票
comprehensive income tax 综合所得税
comptroller 审计主任
compulsory liquidation 强制清盘
compulsory winding-up 强制清盘
computation 计算；计算表
computational procedure 计算方法
computer audit programme 电脑审计程序；电脑核数程序
concentrated position 集中持仓量
concentration risk 资金集中风险；集中融资风险
concept stock 概念股
concession 特许权；宽减措施；优惠
concession contract 特许经营权合约
concessionary rate 优惠率
concordat 协定；契约；国际监管条约
condition 条件
conditional endorsement 附有条件的背书
conditional offer 有条件要约
conditional sale agreement 有条件售卖协议
conditions of tender 投标章程
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》
conduct of business standard 业务操守准则
Confidentiality Understandings 保密谅解文件
confirmation letter 确认书
confirmation of mail transfer 信汇证明书
Confirmation of Payment 已缴税证明书
confirmed letter of credit 保兑信用证
confirming bank 保兑银行
confiscation order 没收令
connected transaction 关连交易
consensus capitalism 共识资本主义
conservative investor 保守投资者
consideration 代价；对价；约因
consideration issue [listing method] 代价发行〔上市方式〕
consideration other than cash 现金以外的代价
consignee 收货人；代售人
consignment 托运；寄售
consignor 付货人；托运人；寄售人
consolidated account 综合帐目
consolidated account expenditure 综合帐目开支
consolidated balance sheet 综合资产负债表
consolidated cash deficit 综合现金赤字
consolidated cash surplus 综合现金盈余
consolidated enterprises sectorial index 综合企业分类指数
consolidated net earnings 综合净收益；综合净盈利
consolidated net profit 综合净利润；综合纯利
consolidated policy 综合保单
consolidated price 综合价格
consolidated profit and loss account 综合损益帐；综合损益表
consolidated public sector expenditure 公营部门综合开支
consolidated revenue account 综合收入帐
consolidated shareholders' fund 综合股东资金
consolidation of shares 股份合并
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期
consortium company 财团公司
consortium loan 银团贷款
constant dollar figure 固定币值
constant market price 固定市价
constant price 固定价格
constant price series 固定物价计算数列
constant rate 固定比率
constituent stock 成分股
constitution 章程；组织章程
construction output 建造产出量
constructive trust 法律构定信托
consultant accountant 顾问会计师
consultant's fee 顾问费
Consultation Paper on Proposed Regulation on Share Margin Financing
《监管股票按贷财务的建议谘询文件》
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability
《有关联交所检讨董事资格的程序的谘询文件》
consumer behaviour 消费者行为
Consumer Council 消费者委员会
consumer credit financing operation 消费者信贷业务
consumer demand 消费者需求
consumer durables 耐用消费品
consumer expenditure 消费开支
consumer goods 消费品
consumer market 消费市场
consumer price 消费物价
Consumer Price Index [CPI] 消费物价指数
Consumer Price Index (A) 甲类消费物价指数
Consumer Price Index (B) 乙类消费物价指数
Consumer Price Index Classification System 消费物价指数分类法
Consumer Price Index Report 《消费物价指数月报》
Consumer Price Index series 消费物价指数系列
consumer price inflation 消费物价上涨
Consumer Representative Action Fund 消费者集体诉讼基金
consumer sentiment 消费意欲
consumer spending 消费开支；消费支出
consumption expenditure 消费开支
consumption pattern 消费模式
consumption product 消费产品
consumption tax 消费税
contango 交易延期费；延期交割费；期货溢价
contingencies warrant 紧急拨款令；应急支款授权书
contingency 应急费用；意外开支准备金
contingency allowance 应急准备金
contingency sum 应急费用；意外开支准备金
contingent assets 或有资产
contingent debt 或有债权；待确定债务
contingent interest 待确定的权益
contingent liabilities 或有负债
contingent profit 或有利润
contingent right 或有的权利
continue to hold a deposit 继续持有存款
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕
continuing rent 连续租金
continuing trustee 留任受托人
continuous licensing system 长期持牌制度
Continuous Net Settlement System [CNS System] 持续净额交收系统
contra account 对销帐户
contra flow 资金回流
contra item 对销项目
contra transfer 对销转拨
contract 合约
contract for difference 差价合约
contract for service 服务合约
contract for settlement 平仓合约
contract note 成交单据
contract of copartnery 合伙合约
contract of indemnity 弥偿合约
contract of insurance 保险合约
contract of reinsurance 再保险合约
contract price 合约价格
contracting party 订约人；立约人；缔约国
contractual agreement 合约协议
contractual commitment 合约承担
contractual joint venture 合约式联营企业
contractual mutual fund 合约互惠基金
contractual right 合约权利
contractual savings fund 合约储蓄基金
contributed surplus 实缴资本盈余
contribution 出资；供款；捐款；分担款项
contribution account 供款帐户
contribution to gross domestic product 在本地生产总值中所占比率
contribution to investment 出资额
contribution to pension fund 退休金供款
contributor 供款人；出资人；捐助人
contributory 分担人
contributory scheme 供款计划
contrived cessation of business 有预谋的停业
control 控制权；控制；管制
control of a company 公司的控制权；公司控股权
control of business 业务的控制权
controlled company 受控制公司
controller 控制人；控权人；会计长
controller of an authorized institution 认可机构控权人
controlling company 控股公司
controlling interest 控制权益；控股权益
controlling officer 管制人员
controlling officer's report 管制人员报告
controlling shareholder 控股股东；持有控股权的股东
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》
conventional lending 传统放款；常规放款
conversion 兑换；换算；转换〔证券〕
conversion factor 换算因数
conversion of stock 公债的转换
conversion rate 兑换率；换算率；转换价格〔证券〕
convertibility 可兑性；兑换性；自由兑换
convertibility undertaking 兑换保证
convertible 可兑换；可换股
convertible currency 可兑换货币
convertible debenture 可转换债权证
convertible loan stock 可转换股的债权股额
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额
conveyance 转易；转易契；财产转让证书
conveyance of property 财产转让
conveyance on sale 售卖转易契
conveyancing fee 业权转易费
conveyancing scale charges 物业转易收费标准
cooling-off period 冷静期
co-owner 共同拥有人；分权共有人
co-partner 共同合伙人
co-partnership 共同合伙
Copenhagen Stock Exchange 哥本哈根证券交易所
core capital 核心资本
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons
《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》
Core Principles for Effective Banking Supervision [Basle Committee]
《有效监管银行业的主要原则》〔巴塞尔委员会〕
cornering “夹仓”；轧空；囤积居奇
corporate borrower 借款公司；借款机构
corporate business 公司企业；公司业务
Corporate Communications Department [Stock Exchange of Hong Kong Limited]
企业传讯部〔香港联合交易所有限公司〕
corporate customer 公司客户
corporate dealer 公司交易商
Corporate Finance Division [Securities and Futures Commission]
企业融资部〔证券及期货事务监察委员会〕
Corporate Finance (D.T.C.) Limited 协联财务有限公司
Corporate Finance Fees Rule 《与公司财务有关的费用规则》
corporate governance 公司管治
corporate income tax 公司所得税
corporate investment adviser 公司投资顾问
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕
corporate plan 公司计划
corporate practice 执业法团
corporate profits tax 公司利得税
corporate savings 公司储蓄
corporate service tax 公司服务税
corporate signature 法团的签名
corporation 法团；公司
corporation bond 公司债券
corporation stock 公司股证；地方债券〔英国〕
corporation tax 公司税
correction phase of stock market 股市调整期
Correctional Services Industries Suspense Account 惩教工业暂记帐
corrective affidavit 修正遗产申报誓章
correspondent bank 代理银行
Cosmos Finance Limited 宇宙财务有限公司
cost 成本；费用；价格
cost centre 成本中心
cost competitiveness 成本竞争力
cost control 成本控制；成本管理
cost convention 原值成本法；成本惯例
cost effectiveness 成本效益；经济效益
cost efficiency 成本效率
cost element 成本要素
cost flow 成本流转
cost input 投入资金
cost management information system 成本管理资料系统
cost of an asset 资产成本
cost of borrowing 借贷成本
cost of capital 资本成本；资金成本
cost of installation 安装费
cost of issue 招股费用；发行股份费用
cost of living 生活费用
cost of transmitting 传送费用
cost overrun 成本超支
cost price 成本价格
cost price structure 成本价格结构
cost to the revenue 政府收入的损失；政府减少的收入
cost-benefit analysis 成本效益分析
cost-benefit study 成本效益研究
cost-book company 以成本帐原则组成的公司
cost-effectiveness analysis 成本效益分析
costing 成本计算；成本计算法
costing and pricing policy 成本及定价政策
costing exercise 成本计算工作
costing review 成本检讨
cost-of-living allowance 生活津贴
cost-of-living index 生活指数；生活费用指数
cost-plus pricing 成本加成定价法
cost-push inflation 成本推动的通货膨胀
cost-recovery basis 收回成本的原则
cost-related charges 依成本而定的收费
cost-related fee 依成本而定的收费
co-surety 共同担保人
co-trustee 共同受托人
cotton futures 期棉
Council of SEHK 联交所理事会
Council of the Hong Kong Society of Accountants 香港会计师公会理事会
counterclaim 反申索
counterfoil 联页〔收据〕；存根〔支票〕；票根
counter-guarantee 反担保
counter-inflationary policy 反通货膨胀政策
countersignature 副署签名；连署签名
country debt provisioning 债务国坏帐准备
country of beneficial ownership 实益拥有国
coupon 息票；赠券
coupon rate 息票利率
cover 保证金；承保范围；补仓
cover note 临时保单
cover short position 补仓；填平空仓
coverage 保额；承保范围
covered call 备兑认购期权
covered option 备兑期权
covered warrant 备兑认股权证
crash 狂泻；暴跌；崩溃
creation of new heads and subheads 开立新总目及分目
credit 信用；信贷；信用证；贷项
credit advice 贷项通知书
credit agency 征信所；信用调查机关
Credit Agricole Indosuez 东方汇理银行
credit arrangement 信贷安排
credit balance 贷方结余
credit card 信用卡
credit card scheme 信用卡计划
Credit Commercial de France 法国商业银行
Credit Committee 贷款委员会
credit control 信贷管制
credit conversion factor 信贷换算因数
credit easing 放宽信贷
credit exposure 信贷风险
credit facility 信贷安排；信贷融通；信用透支
Credit Guarantee Scheme 信贷保证计划
credit item 贷项
credit limit 信贷限额
Credit Lyonnais 里昂信贷银行
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司
credit rating 信贷评级
credit rating agency 信贷评级机构
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕
credit risk 信贷风险
credit sale 赊销；赊售
credit side 贷方
credit squeeze 信贷紧缩；收紧信贷
credit to... 记入……帐目
credit to be given against tax 税款抵免
credit transfer 信贷转帐；信用转帐
credit union 储蓄互助社
Credit Union League of Hong Kong 香港储蓄互助社协会
creditor 债权人
creditor's petition 债权人的呈请书
creditworthiness 信誉；信用可靠程度
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀
criminal bankruptcy 刑事破产
criminal bankruptcy order 刑事破产令
criminal bankruptcy petition 刑事破产呈请书
criterion for credit 授信原则
critical path analysis 关键路线分析法；要径分析法
cross rate 套价；套汇汇率；交叉汇率
cross-currency settlement risk 跨国货币结算风险
crossed cheque 划线支票
crossed trade 交叉买卖；交叉盘买卖
Cross-Harbour Tunnel Passage Tax 海底隧道使用税
cross-holding 相互持股；交叉持股
cross-margining 跨市场保证金制度
cross-referencing system 相互参照系统
cross-subsidization 互相资助；互相津贴
Crown Agent 英联邦代办
crude activity rate 粗略经济活动率
crude econometric model 粗略计量经济模式
culpable insider dealing 应受谴责的内幕交易
cum dividend 连股息
cumulative appreciation 累积升值；累积增值
cumulative deficit 累积赤字；累积亏损
cumulative dividend 累积股息
cumulative financial position 累积财政状况
cumulative realized investment 累积的已实现投资
currency 货币
currency adjustment factor 货币调整因子；币值调整因素
currency board arrangement “货币发行局”制度
Currency Board Operations Sub-Committee 货币发行委员会
Currency Committee [Hong Kong Futures Exchange Limited]
货币委员会〔香港期货交易所有限公司〕
currency crisis 货币危机
currency denomination 货币面值
currency futures 货币期货；外汇期货
currency futures contract 货币期货合约；外汇期货合约
currency in circulation 流通货币
currency matching 货币配对
currency note 纸币；钞票
currency option 货币期权
currency swap 货币掉期；货币互兑；货币互惠信贷
currency warrant 货币认兑证；货币认股权证
current account 往来帐户；支票户口；经常帐目
current assets 流动资产
current domestic value 现行本地价格
current liabilities 流动负债
current market price 当时市价；现时市价
current price 当时价格；现时价格
current price series 当时物价计算数列
current year rules of assessment 当年度评税规则
cushion 缓冲；缓冲时限〔债券〕
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额
custodian 保管人
custodian trustee 保管受托人
custody 保管
customer 客户
customer lending 客户贷款
customer statement 客户对数单；客户结单
cut loss “斩仓”；减少损失
cut margin “斩仓”
cut-off date 截止日期
cut-throat competition 割喉式竞争；恶性竞争
cycle of activity 活动循环；商业循环
cyclical fluctuation 周期性波动
cyclical inflation 周期性通货膨胀
cyclical nature of the economy 经济的周期性情况

D.A.H. Private Bank Limited安新私人銀行有限公司
Dah Sing Bank Limited大新銀行有限公司
Dah Sing Finance Limited大新

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