一些有用的会计术语C

C: Kq
H_?r`  
zjVQ\L  
calendar year figure 历年数字 #lHA<jI  
call 催缴通知；认购期权 L1i:hgq0]  
call deposit 通知存款；活期存款 _~_E(rTn  
call loan 短期同业拆借；通知贷款 `[*nUdG  
call margin 补仓；追加保证金 Yo$ xz  
call market 短期同业拆放市场 Q1yj+)_  
call money 短期同业拆借；活期贷款 $J
TQA  
call option 认购期权；看涨期权 PfKF!/c B  
call price 赎回价格；提前赎回价 "o ^cv  
call warrant 认购认股权证；回购认股权证 erC)2{m  
callable share 可收回股份；可兑付股份 hL8GW> `a  
called up share capital 已催缴股本 *>,CG:`D  
Canadian Dollar [CAD] 加拿大元 V<+=t{  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 j~a"z4
0  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 6YCFSvA#/  
cancellation price 取消费 1VD8y_tC  
cap 上限 }&h*bim  
capital 资本；资金 #& 5}  
Capital Accord 《资本协定》 M((]> *g  
capital account 资本帐；非经常帐 }#h>*+Q  
capital account commitment balance 资本帐承担额结余 h*JzJ0X  
Capital Adequacy Directive [CAD] 《资本充足指引》 />,Tq!i\4}  
capital adequacy ratio [CAR] 资本充足比率 SpB\kC"K  
capital allowance 资本免税额 =Hs[peO*  
capital alteration 资本变更 s/"?P/R  
capital and liabilities ratio 资本负债比率 6HyndB^  
capital and liquidity requirement 资本与流动资金的规定 ">pt,QV  
capital appreciation 资本增值 wC~ra:/?:7  
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 4tb y N  
capital assets 资本资产 !PIpvx{aX  
capital at risk 风险资本 f;w7YO+$p9  
capital base 资本基础；资金基础 lwU$*?yv  
capital charges 资本支出；资本费用 xc HG5bg|  
capital commitment 资本承担 ojA i2uz  
capital contribution certificate 出资证明书 10 D6fkjf  
capital convergence 划一资本充足比率 GvCB
3z  
capital cost 资本成本；建设成本；建设费用 8 FqhSzw  
capital cover 资本保证 RTgR>qI&)  
capital deficit 资本亏绌；资本赤字 |<q9Ee  
capital divided into shares 资本分成股份 gPu0j4&-  
capital element 资本因素；资本部分 =h<LlI^v  
capital equipment 资本设备 v_$'!i$  
capital expenditure 资本开支；非经常开支 4CT _MAj  
capital expenses 资本费用 > (.V(]{3y  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 _FJ,, /~  
capital flow 资金流量 Zss `##  
capital formation 资本形成；集资 w>q:&Q  
capital formation figure 资本组合数字 qf7oG0  
capital fund 资本基金 d
,R  
capital gain 资本增益；资本增值 "&,Gn#'FG  
capital gains tax 资本增值税 N4wv'OrL]  
capital goods 资本财货；资本货物 \ tK{!v+  
capital grant 非经常补助金；非经常拨款；建设补助金 V*bX>D/  
capital grant cycle 建设补助金周期 lOc!KZHUp  
capital injection 注入资本；注资 wLDWD,"K  
capital input 投入资本 Z?#_3h$"T  
capital intensity 资本密集度 4KkjBP
V  
capital intensive 资本密集 H*Tc.Ie  
capital investment 资本投资 [9:'v@Ph  
Capital Investment Fund 资本投资基金 \VTNXEw*G  
capital loss 资本损失
Q--VZqn  
capital maintenance 资本保值；资本保留 #00k7y>OyD  
capital market 资本市场；资金市场 Gw0_M&  
capital market instrument 资本市场票据 },d`<^~  
capital money 资本款项 xgX"5Czvv`  
capital money subject to a trust 信托财产资本 =deqj^&@  
capital movement 资本流动 sL9
,+  
capital nature 资本性质 >Y h7By  
capital outlay 资本支出 1%;o-F@  
capital portion 资本部分 :UyNa0$l:"  
capital profit 资本利润 Gxtb@`f  
capital project 基本工程项目；非经常开支项目 I4%p?'i,C  
capital receipt 资本收入 7h3#5Y  
capital redemption 资本赎回 XYOPX>$T  
capital redemption business 资本赎回业务 qJQ!e
  
capital redemption contract 资本赎回合约 4r&S&^  
capital redemption reserve 资本赎回储备 JVoW*uA  
capital reduction 资本减缩；减资 $E
_9AaX  
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〕  !IZbMn6  
capital repayment 偿还资本 Nf#8V|  
capital reserve 资本储备；后备资本 RcASFBNpS  
capital revenue 资本收益；非经常收入 !F|mCEU  
capital spending 资本开支；资本支出；非经常开支 (&w'"-`  
capital stock 股本 lYS+EVcR  
capital stock subscription 认缴股本；认购股本 me#?
1r
 
capital subsidy 建设津贴；基本建设津贴 $ON4nx  
capital subvention 非经常资助金 abHW[VP9  
capital sum 资本额 Vu%XoI)<KY  
capital tax 资本税 vBMuVpzO  
capital transfer tax 资本转移税 Xy74D/ocui  
capital turnover 资本周转率 P~>E  
capital value 资本价值 j &#A 9!  
capital works project 基本工程项目 )]=1W  
Capital Works Reserve Fund 基本工程储备基金 FAS+*GFz  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 =9lrPQ]w  
capitalization 资本化；资本总额 ^k'?e"[gTs  
capitalization of interest 利息化作本金 ]<pnHh+2A  
capitalized interest 化作本金的利息 6a+w/IO3OU  
capitalized loan 转作资本的贷款 ha;Xali ]  
capitalized value 资本还原值；资本化价值 Y=%SK8]Q;  
capitation grant 按人计算的补助金 rcC}4mNe  
captive insurance business 专属自保保险业务 `sS\8~A  
car insurance 汽车保险 uG|d7LS,%  
Caribbean Development Bank 加勒比开发银行 Y4\BHFq  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] acSm+t  
意大利嘉利堡银行 _?vh#6F  
cartel 同业联盟；卡特尔 )wmG&"qsP  
cartelized rates system 联营式利率制度 Lv`*+;1K  
cash 现金；现款 (6aSDx Sc  
cash accounting system 现金会计制度 CDy *8<-&  
cash acquisition 以现金投资所得的资产 /D]V3|@E  
cash allowance 现金津贴 92@/8,
[  
cash assets 现金资产
JYY:~2  
cash at bank 银行现金；银行存款 d$3;o&VUNI  
cash balance 现金结余 eb])=  
cash basis 现金收付制；收付实现制 .HM1c  
cash basis accounting 现金收付制会计；收付实现制会计 Y:~A-_  
cash bonus 现金红利 %{fa .>6  
cash book 现金出纳帐；现金簿 G2bZl% ,D  
cash client 现金客户 +>em !~
3  
cash commission rebate 现金回佣 :QndeUw  
cash compensation 现金补偿 GTj=R$%09  
cash contribution 现金承担额；现金分担额 <K~> :4c  
cash cost 直接费用；现金成本
9>t
 
cash coupon 现金礼券 9@Iz:!oqb  
cash credit 现金信贷 ')d&:K*M  
cash deficit 现金赤字 NF}QQwG3  
cash deposit and withdrawal 现金收支 q(i^sE[y  
cash disbursement journal 现金支出日记簿 P9Gjsu #  
cash disbursement slip 现金支出传票；现金支出单 73-*
|@6  
cash flow 现金流量；银根 "l-L-sc,  
cash flow lending 流动现金放款；无抵押融资 y^rcUPLT  
cash flow statement 现金流量表；现金流动表 YF+hN\  
cash flow surplus 现金流量盈余 F-\Swbx+  
cash in hand 库存现金；手头现金 *h<= (Y%   
cash in till 备用现金 J3]!<v=  
cash in transit 运送中现金；在运现金 >@NH Al  
cash input 投入现金 uhyw?#f  
cash input figure 现金投入数字 0!D,74r  
cash limit 现金支出限额；现金限额 m15MA.R>  
cash margin 现金保证金 fn%Gu s~  
cash market 现货市场；现金交易市场 u|!O
n  
cash offer 现金要约；现金补偿额 jRswGMx  
cash payment 现金付款；现金支付 *K9I+t"g  
cash position 现金头寸 S$CO T)7  
cash price 现金价格 z7[TgL7  
cash receipts journal 现金收入日记簿 K[wOK  
cash receiving slip 现金收入传票；现金收入单 |x2+O  
cash settlement 现金结算 ^2gDhoO_  
cash surplus 现金盈余 +`EF0sux  
cash with order 订货付现；凭票即付  T4}SF  
cashier's order 银行本票 xW$F-n  
cashier's order outstanding 未承兑的银行本票 ]=s!cfu  
cash-limited subhead 有现金支出限额的分目 o/EN3J  
cash-sweep 现金彩票活动 GM.2bA(y  
casual client “散客”；“散户” M18H1e@Al  
CCASS Depository 中央结算系统证券存管处 "(@W^qF}d  
CCIC Finance Limited 中芝兴业财务有限公司 zW`Zmt\T2  
cedant 分出者 U($sH9,  
ceding company 分出公司 hK!Z~  
ceding insurer 分出保险人 ;(a\F  
ceiling 上限 ;j#$d@VG"  
ceiling price 最高限价 FmfPi .;1  
central bank 中央银行 ?'xTSAn  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 "6T: &>  
central banking 中央银行业务 ;l^4/BR  
central banking function 中央银行职能 ?;{fqeJz  
Central Clearing and Custodian System 中央结算及托管系统 p*11aaIbp~  
Central Clearing and Depository System 中央结算及存管系统 :ZP4(}  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 l!n<.tQW  
central clearing house 中央结算所 ]gN]Cw\L  
central clearing system 中央结算制度；集体交收系统 Z_Gb
9  
central custody system 中央托管系统 Xx;RH9YYz  
central depository 中央存管处 x.V6C0|6"  
central depository system 中央证券存管制度 Cd4a7<-  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 4Xna}7  
central rate 中央汇率；中心汇率 fI{ZElPp  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 u9
WQ0.  
Central Tender Board 中央投标委员会 nI1DLVt  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 _3q%  
centralized budgetary and payments system 集中预算及支付制度 h[5<S&  
centred 12-month moving average 十二个月定位移动平均数 KY)rkfo B  
certificate of approval 批准证明书 |{#=#3X  
certificate of beneficial entitlement to property 资产权益证书
T5m
dC  
certificate of compliance 合格证明书；合约完成证明书 .Y
vE  
certificate of deposit [CD] 存款证 -qki^!Y?  
certificate of exemption from estate duty 豁免遗产税证明书 |E\0Rv{H3  
certificate of incorporation 公司注册证书；法团注册证书 }3tbqFiH  
certificate of incorporation of registered trustees 注册受托人法团证书 CgLS2  
certificate of indebtedness [CI] 负债证明书 2b+0}u>a  
certificate of insurance 保险证书 vYh_<Rp5  
certificate of interest 权益证明书；息票 NF& ++Vr6  
certificate of means 资产证明书 dcFqK~  
certificate of participation 参与证明书 %5X}4k!p  
certificate of payment of profits tax 缴付利得税证明书 go, Hfb  
certificate of preference 特惠税证 N4 O'{  
certificate of rateable value 应课差饷租值证明书 :!omog  
certificate of registration 登记证书；注册证明书 ,/.U'{  
certificate of satisfaction 清偿证明书 jTNfGu0x  
certificate of transfer 转让证明书 GCxtWFXH  
certificate to bearer 不记名证明书 o<`)cb }  
certification 核证 Sz\"*W;>  
certification fee 核证费 @w1@|"6vF  
certified cheque 经银行证明可兑现的支票 | v? pS  
certified public accountant [CPA] 执业会计师 r]x;JBy  
certified statement 经证明的报表 < V?CM(1C  
cessation of business 停业 B]PTe~n^  
cession 分保 {VWUK`3  
C.F. Finance Company Limited 浙一财务有限公司 )I80Nq  
chance 机会；中彩机会 #A8d@]Ps  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 B,sv! p+q5  
change of domicile 迁册 5xZ*U  
change to estimates 修订预算 ^ <Z^3c>/  
change to the approved estimates of expenditure 核准开支预算的变动 FzOr#(^  
charge 费用；押记；抵押 cD-.thHO  
charge number 税单号码 A>"v1W
k  
charge on assets 资产的征税 njk.$]M|nf  
charge upon general revenue 从政府一般收入中拨款支付 zE{@
'  
chargeable 可予征收；应课税的 ;T0Y=yC  
chargeable agreement for sale 可予征收印花税的买卖协议 P#o/S4  
chargeable income 应课税入息 !Jo3>!,j  
chargeable normal trading receipt 应课税的一般营业收入 dzYB0vut@  
chargeable profit 应课税利润 39;Z+s";  
chargeable to tax 应课税 =*q|568  
charged to... 记入……帐目 lVywc:X  
chargee 承押记人 RjO9E.nm  
charge-holder 受押人 I0 y+,~\  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ICNS+KsI  
charging order 押记令 @=[/bG  
chargor's right 押记人的权利 Z+!3m.q  
charitable donation 慈善捐款 Rd5ni2-nve  
charitable trust 慈善信托 CroI,=a&,  
charity property 慈善财产 6qA48:/F=  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 _=c>>X  
charter 章程；特许权 $9znRTFEj  
charter of incorporation 成立章程 RU!j"T 5  
chartered accountant 特许会计师 G"CV S@  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 Sd;/yC8  
Chartered Institute of Public Finance and Accountancy [United Kingdom] 0G/VbS  
特许公共财政及会计学会〔英国〕 _(J7^rN  
charterer 承租人 W_EM k  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 nZ>bOP+,  
Chase Manhattan Bank 美国大通银行 (7RxCo=X  
chattels 实产 i2{xW`AcUh  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 fP`g#t)4Tu  
Che Hsing Finance Company Limited 浙兴财务有限公司 /^~3Ib8Fw+  
check-and-balance system 制约平衡制度 } d /5_X  
Chekiang First Bank Limited 浙江第一银行 rs01@  
cheque 支票 '3Ir(]Wfd  
Chiao Yue Finance Company Limited 侨裕财务有限公司 q#W|*kL3  
Chiba Bank, Ltd. 千叶银行 <uP>  
Chicago Board of Options Exchange 芝加哥期权交易所 8y
}9X v  
Chicago Board of Trade 芝加哥交易所 z\Y+5<a  
Chicago Mercantile Exchange 芝加哥商品交易所 !g /&ws&  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 .O[RE_j  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 `BKo`@  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 G| pZ  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 }$W4aG*[  
child allowance 子女免税额 a^qLyF&F  
China & South Sea Bank Limited 中南银行 \Q"o\:IoIT  
China Affairs Committee [Hong Kong Futures Exchange Limited] DG8LoWZ  
中国事务委员会〔香港期货交易所有限公司〕 >;',U<Wd  
China concept stock 中国概念股 $AAv
%v  
China Construction Bank 中国建设银行 ?2VY^7N[  
China Development Division [Stock Exchange of Hong Kong Limited] i^9PiP|U  
中国发展科〔香港联合交易所有限公司〕 v}hmI']yf  
China Economic News 《中国经济新闻》 (yFR;5Fo  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 PMk3b3)Z  
China State Bank Limited 国华商业银行 ^5TSo&qZ  
Chinatrust Commercial Bank, Limited 中国信托商业银行 v\*43RL  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 jsSxjf;O  
Chinese Bankers Club, Hong Kong 香港银行华员会 .3Nd[+[  
Chinese Banks' Association 香港华商银行公会 )rv5QH`i  
Chinese Gold and Silver Exchange Society 金银业贸易场 )SZt If  
Chinese New Year bonus 年奖；年终花红 -|mWi  
chit fund 银会 .5I!h !  
Chiyu Banking Corporation Limited 集友银行有限公司 ]trVlmZXH}  
Chiyu Finance Company Limited 集友财务有限公司 ReOp,A/y  
Cho Hung Finance Limited 朝兴金融有限公司 f[3DK
A  
choses in action 无形动产；据法权产 ;aBK4<-vl  
chronological book 序时帐簿 -SaH_Nuj  
Chubu Securities Finance Company 中部证券金融公司 27*u^N*z@  
Chung Khiaw Bank Limited 崇侨银行 jw$3cwddH  
Chung Nan Finance Company Limited 中南财务有限公司 vS-k0g;   
Chuo Trust & Banking Co., Ltd. 中央信托银行 ._m+@Uy]H}  
Chuo Trust Asia Limited 中央信托亚洲有限公司 O=}4?Xv  
Citibank, N.A. 万国宝通银行 THirh6  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 wZVY h  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 P0J3ci}^  
Citicorp International Limited 万国宝通国际有限公司 HlqvXt\  
civil debt 民事债项 <va3Ly)c&  
Civil Service Pension Reserve Fund 公务员退休金储备基金 I0 a,mO;m  
claim 申索；索偿；债权 v8"plx=3  
claim equalization fund 申索平衡基金 8YC\Bw  
claim for refund of property tax 申请发还物业税 >ir'v5  
claim of debt 债权申索 M:|Z3p K  
claim on bank 对银行的债权 FR9<$  
claim to dividend 摊还债款申索 X l#P@60  
claimant 申索人；索偿人 TEl:;4  
claims statistics 申索统计数字 *)k}@tY  
class of insurance business 保险业务类别 t>|Y-i3cb  
class of property 财产类别 Go3EWM`Cd8  
claw-back 递减率 <}-[9fW  
clearance cost 清拆成本 Pg" uisT#>  
clearing 结算；票据交换；清算 ^"\ jIP  
clearing account 结算帐户 vz:P2TkM  
clearing and settlement system 结算和交收系统 zVe@`gc  
clearing balance 结算差额 W HO;;j  
clearing bank 结算银行 }l&Uh&B`  
clearing cheque 交换支票 b7g\wnV8z  
clearing house 结算所；票据交换所 yfeX=h  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 )n 1b  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 \B"5 Kp<  
clearing member 结算会员 Z<ozANbk  
Clearing Members' Fund 结算会员基金 oK&LYlU  
clearing participant 结算参与者 S(](C  
clearing rebate 结算费用的回佣 $5y%\A  
Clearing Rules [SEHK Options Clearing House Limited] %pgie"k  
《结算规则》〔联交所期权结算所有限公司〕 Y3r m')c  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 @\v,
  
Clerk to the Board of Review 税务上诉委员会书记 \]}|m<R  
client 客户；委托人；当事人 /]_T
  
client agreement 客户协议 y0>as
l  
client confidentiality 客户保密的责任 'M185wDdAl  
client money 客户款项 7PO3{I  
client statement 客户结单 Rkm1fYf  
clients fund 客户资金 WS8m^~S@\  
close 结算；收市；收盘 <jF]SN  
close a position 平仓；轧平头寸 cc7*O  
close company 股份不公开的公司 ^D\1F$AjC  
close higher 收市时价位较高 wXp A1,i  
close lower 收市时价位较低 IW3ZHmrpA  
close mixed 收市时荣辱互见 ]&\HAmOQS  
close of exchange 交易所停市 xaSvjc\  
close of financial year 财政年度终结 5bM/ v  
close out 平仓 `,d*>  
close out a long position 平长仓 X=_pQ+j`^  
close out a short position 平空仓 aYr?J Ol  
close steady 收市时价格稳定 02:]  
close the gap 弥补差距 E%OY7zf`%  
closed position 平仓 e>~g!S}G  
closed-end investment corporation 股份固定的投资公司 b{<qt}
)  
close-out price 抛售价格 $,q~q^0  
closing account 决算帐户 Htn=h~
U`z  
closing balance 期终结余；收市结余 ,~8:^*0s  
closing price 收市价；收盘价 GqumH/;  
closing quotation 收市价；收市行情 i`/_^Fndyu  
closing rate 收市汇价；收盘汇率 q\ FF)H  
closing transaction 平仓交易 yjUZ40Dq  
clothing levy 成衣税 Ov"]&e(I[  
club deposit 零存整付存款 `rsP
IOu  
Code of Aid 《资助则例》 Mg;%];2Nt  
Code of Banking Practice 《银行营运守则》 $Z6g/bD`E  
Code of Best Practice [Stock Exchange of Hong Kong Limited] mZ 39 s  
《最佳应用守则》〔香港联合交易所有限公司〕 %eWzr  
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕；《操守准则》〔香港期货交易所有限公司〕 ia 1Sf3  
Code of Conduct for Persons Registered with the Securities and Futures Commission !!Z#'Wq  
《证券及期货事务监察委员会注册人操守准则》 4s nL((  
code of practice 实务守则；经营守则；执业守则 zb.^ _A  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》
;EbGW
&T  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 3Yf&F([t  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 Ig75bZz   
Code on Pooled Retirement Funds 《集资退休基金守则》 occ^bq  
Code on Share Repurchases [Share Repurchase Code] OQMkpX-dH  
《公司购回本身股份守则》〔《股份购回守则》〕 I&~kwOP  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 \Zz"%i  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 `<!Nk^2ap  
co-debtor 共同债务人 j_*$Av
y  
co-financing scheme 共同融资计划 
ZC 7R f  
cognizance 证明令 6nh!g  
coin 硬币 
;q]Jm  
coin replacement programme 硬币取缔计划 +aaj3m  
coin set 套装硬币 73B,I 0U  
coinage 硬币 "V-k_d "  
Coinage Security Fund 硬币发行基金 >nV~5f+  
cold call 主动与准客户接触 A^:[+PJHN  
collapse in prices 价格下泻；价格下挫；价格暴跌 d4KTwn5g  
collateral 抵押品 r_nB-\  
collateral bond 担保债券 Qb<i,`SN  
collateral loan 抵押贷款 Qd;P?W6  
collateral security 附属抵押品 a5=8zO#%g  
collection 征收；收取 W_l/Jpv!W  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 wBZ=IMDu\  
collection of betting duty 收取博彩税 Fb=(FQ2Y?  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 q/U(j&8W{  
collective consumption 集体消费 bA}9He1  
Collector 收税主任 4-;"w;  
Collector of Rates 差饷征收官 {Q],rv|;  
Collector of Stamp Revenue 印花税署署长 
FY_.Vp  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 d%_=r." Y  
combined surplus 合并盈余 6"fYSn>  
combined visible and invisible trade account 有形及无形贸易合并帐目 Q^X  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 -F
=?M+9[  
commemoration coin 具纪念性的硬币 VuA7rIF$66  
commencement of winding-up 清盘开始 k7JE{(Ok  
commerce and industry sub-index 工商分类指数 0$)s? \  
commercial activity 商业活动 q1ybJii  
commercial bank 商业银行 "%fh`4y3\  
Commercial Bank Act of Norway 《挪威商业银行法》 I?`}h}7.  
Commercial Banks Law 《商业银行法》 P^V,"B8t  
commercial borrowing 商业借款 ;6S,|rC]  
Commercial Code of Japan 《日本商法》 _5TSI'@.4  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 V/|).YG2  
commercial invoice 商业发票 :T^!<W4  
commercial letter of credit 商业信用证 yUV0{A-q{0  
commercial loan 商业贷款；商业放款 Z(DCR/U=(>  
commercial paper 商业票据 fy+fJ )4sj  
commercial paper market 商业票据市场 xCN6?  
commercial registry 商业登记处 2gM=vaiH=  
commercial return 商业回报 kFKc9}7W  
commercial sale 商业销售
Mo?eVtZ  
commercialization 商品化 I5]=\k($  
commercially viable 具商业利益；有利可图 PL$*)#S"$  
Commerzbank AG 西德商业银行 *D`]7I~}  
commission 佣金；委员会 $pW6a %7  
Commission des Operations de Bourse of France 法国证券事务监察委员会 O~ a`T  
commission house 佣金行；代办行 j>jZg<}J  
commission payable 须付的佣金 &"HxAK)f  
commission rebate 佣金回扣 O/g|E47  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 p3tu_If  
Commissioner of Banking 银行监理专员〔银监专员〕 DV+M;rs  
Commissioner of Estate Duty 遗产税署署长 ?bFP'.  
Commissioner of Inland Revenue 税务局局长 iMG)zPj  
Commissioner of Insurance 保险业监理专员 %smQ`u|  
Commissioner of Rating and Valuation 差饷物业估价署署长 ^(z7?T  
commitment 承担；已承担的开支；承担额；承担项目 *+(t2!yFmE  
commitment fee 承诺费 .OhpItn  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 lG
rp^  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 fH#yJd2?f  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 :QKxpHi  
Committee on Payment System [Hong Kong Monetary Authority] A/5??3H  
支付系统委员会〔香港金融管理局〕 fM,!9}<  
Committee on Unit Trusts [Securities and Futures Commission] TljN!nv]  
单位信托委员会〔证券及期货事务监察委员会〕 *u LOoq  
Commodities Dealers' Deposit Fund 商品交易商按金基金 k(hYNmmo j  
Commodities Trading Commission 商品交易事务监察委员会 YywiY).]@  
commodity 商品 WMy97*L<  
commodity classification 商品分类法  1B}q?8n  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 [/dGOl+  
commodity dealer 商品交易商 6cR}Mm9Hx3  
commodity exchange 商品交易所 xPBSJhla  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 A:|dY^,:?*  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 c:#<g/-{wM  
commodity flow method 商品流动法；商品流通法
zED#+-7  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 U'(Exr[  
commodity futures contract 商品期货合约 L{`S^'P<  
commodity market 商品市场 5mzOr4*0  
commodity tax 商品税 &UzeNL"]  
commodity trading adviser 商品交易顾问 W,sU5sjA  
commodity trading adviser's representative 商品交易顾问代表 D5]AL5=Xt2  
commodity trading advisory contract 商品交易顾问合约 -64@}Ts*?  
commodity warrant 商品期权证 /<[S> ;!kr  
commodity-based investment 以商品为基础的投资 &6]+a4  
common fund 共同基金 '?| (QU:)F  
common property 分权共有财产 ?:StFlie  
common share 普通股 9Z?P/ o  
common stock 普通股 M:t!g%  
Commonwealth Bank of Australia 澳洲联邦银行 l^`& Tnzv  
Commonwealth Development Corporation 英联邦发展公司 `Fn"%P!  
Commonwealth Finance Ministers Conference 英联邦财长会议 Q`?+w+y7  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 x"g-okLN  
Commonwealth income tax 英联邦入息税 &d,chb(  
Commonwealth Preference 英联邦特惠制 ~nit~;  
communal property 公有财产；公有产业 `As|MYv  
communication expenses 通讯费用 D$X9xtT  
Community Preference 欧共体特惠制 7 s+j)  
commutation of pension 退休金的折算 un*Ptc2%  
commuted gratuity 折算酬金 j@chSk"K  
commuted pension gratuity 经折算的退休酬金 R%gkRx[  
Companies Act [United Kingdom] 《公司法令》〔英国〕 I+JWDYk  
Companies Handbook 《上市公司手册》 E lf'1  
companies inspector 公司检查员 +IS+!K0?)  
Companies Liquidation Account 公司清盘帐户 )-qWcf?  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus oZM6%-@qi  
《公司条例：供股章程须载有的资料》 g)Ep'd-w"  
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》 ~bm VpoI  
Companies Registration Officer 公司注册主任 _(J;!,  
Companies Registry 公司注册处 T,'{0q  
Companies Registry Trading Fund 公司注册处营运基金 GC
rIaZ  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 1zo0/<dk  
Company Formation and Enforcement Division [Companies Registry] 3C:!
\R  
公司成立及条例执行部〔公司注册处〕 ^3>Qf
  
company in which the public are substantially interested 由公众拥有相当权益的公司 N=2BrKb)o  
company limited by guarantee 担保有限公司 rw CFt6;v  
company limited by shares 股份有限公司 rbC4/9G\  
company register 公司登记册 !T+jb\O_  
company registration fee 公司注册费 O$dcy!  
company with limited liability 有限法律责任的公司 0QzUcr)3+  
company's memorandum 公司组织章程  ywQ>T+  
company's reserve 公司储备 iJ8 5okv'  
comparative advantage 比较优势；比较利益 hMcSB8?  
compensation 补偿金；赔偿 'eM90I%(  
Compensation Committee [Stock Exchange of Hong Kong Limited] ^{ Kj{M22  
赔偿委员会〔香港联合交易所有限公司〕 [G.4S5FX.]  
compensation from insurance 保险赔偿 0<g;g%   
compensation fund 赔偿基金 =D&xw2  
compensation fund levy 赔偿基金征费 8`\^wG$W  
compensation rate 补偿率 i|`b2msvd  
Compensation Review Committee 赔偿检讨委员会 Sf_q;Ws  
compensation scheme 赔偿计划 _'eG  
compensation trade 补偿贸易 |)%]MK$;  
compensation value 补偿值 [{s 1=c  
compensatory payment 补偿付款 4[\$3t.L
 
competition and pricing strategy 竞争与定价策略 / 7i>0J]  
competitive edge 竞争优势 JPo.&5k  
competitive price 具竞争力的价格 33R1<dRk  
competitive tender 竞争性投标 D)kh"cK*1  
Compliance Committee [Stock Exchange of Hong Kong Limited] B/:
+(|  
监察委员会〔香港联合交易所有限公司〕 {z^6V\O5  
component of expenditure 开支组成部分 WA'&0i4  
Composite Consumer Price Index 综合消费物价指数 A$6T)  
composite index 综合指数 X jJV  
composite rating 综合评级 tYe+7s  
composite return form 综合报税表 Z`FEB0$  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 [Ej#NHs  
composite tax return 综合报税表 \BRxdK'  
composition 组合成分；债务重整协议 UxGr+q  
composition of earnings 收益组合成分 *8QES
F9  
compound increase 复合增加率；复合增长率 N}$$<i2o  
compound interest 复利 _oV;Y`_  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 z XI [f  
comprador note 买办票据 >"OwdAvX  
comprador order 买办付款令票 7g* "AEk  
comprehensive income tax 综合所得税 ;8|D4+  
comptroller 审计主任 sl5y1W/]]  
compulsory liquidation 强制清盘 -K"" 4SC2  
compulsory winding-up 强制清盘 }Q }&3m~g  
computation 计算；计算表 0XkLWl|k  
computational procedure 计算方法 *\-R
&8  
computer audit programme 电脑审计程序；电脑核数程序 asT/hsSNS  
concentrated position 集中持仓量 {2A| F{7>  
concentration risk 资金集中风险；集中融资风险 Vxr_2Kra  
concept stock 概念股 4$5d*7  
concession 特许权；宽减措施；优惠
t:NYsL  
concession contract 特许经营权合约 2 }9of[  
concessionary rate 优惠率 (31ia"i%  
concordat 协定；契约；国际监管条约 c `[,>  
condition 条件 V6c>1nZ  
conditional endorsement 附有条件的背书 a{4Wg:  
conditional offer 有条件要约 1v<,nABuJ6  
conditional sale agreement 有条件售卖协议 @yGK$<R  
conditions of tender 投标章程 AZj`o  
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》 d9j+==S <  
conduct of business standard 业务操守准则 J|O=w(  
Confidentiality Understandings 保密谅解文件 -\6";_Y  
confirmation letter 确认书  |UudP?E  
confirmation of mail transfer 信汇证明书 $0kuR!U.N  
Confirmation of Payment 已缴税证明书 "7> o"FQ  
confirmed letter of credit 保兑信用证 xSf&*wLE  
confirming bank 保兑银行 rE&`G[(b  
confiscation order 没收令 T<jo@
z1UL  
connected transaction 关连交易 P#0U[`ltK  
consensus capitalism 共识资本主义 Moldv x=M  
conservative investor 保守投资者 A`5/u"]*D  
consideration 代价；对价；约因 WfdM~k\  
consideration issue [listing method] 代价发行〔上市方式〕 ?{)sdJe  
consideration other than cash 现金以外的代价 i 4}4U  
consignee 收货人；代售人 WxLmzSz{xD  
consignment 托运；寄售 RJYB=y8l  
consignor 付货人；托运人；寄售人 P"Scs$NOU?  
consolidated account 综合帐目 zeC@!,lH  
consolidated account expenditure 综合帐目开支 Z(|@C(IL0\  
consolidated balance sheet 综合资产负债表 mQbpv'N  
consolidated cash deficit 综合现金赤字 Mk3~%`  
consolidated cash surplus 综合现金盈余 `Kt]i5[ "  
consolidated enterprises sectorial index 综合企业分类指数 T>~D(4r|pS  
consolidated net earnings 综合净收益；综合净盈利 tRUGgf`  
consolidated net profit 综合净利润；综合纯利 ?(t{VdZSzQ  
consolidated policy 综合保单 _mEW]9Sp  
consolidated price 综合价格 he vM'"|4  
consolidated profit and loss account 综合损益帐；综合损益表 z1K}] z%  
consolidated public sector expenditure 公营部门综合开支 7EfLd+
  
consolidated revenue account 综合收入帐 =6sA49~M  
consolidated shareholders' fund 综合股东资金 +i\ +bR  
consolidation of shares 股份合并 q7z;bA  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 .wdWs tQ  
consortium company 财团公司 >V01%fLd  
consortium loan 银团贷款 I^u$H&  
constant dollar figure 固定币值 !,SGKLs.m  
constant market price 固定市价
Q;V*M  
constant price 固定价格 |vGb,&3  
constant price series 固定物价计算数列 ^(Y}j8sj  
constant rate 固定比率 tx+KxOt9Y  
constituent stock 成分股 A^%li^qz  
constitution 章程；组织章程 4lb(qKea  
construction output 建造产出量 <n+]\a97*  
constructive trust 法律构定信托 x5X;^.1Fr  
consultant accountant 顾问会计师 >qqI6@h]c  
consultant's fee 顾问费 V[Z^Z  
Consultation Paper on Proposed Regulation on Share Margin Financing !vrduOB  
《监管股票按贷财务的建议谘询文件》
03%`ouf  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability |}FK;@'I6  
《有关联交所检讨董事资格的程序的谘询文件》 rnkq.  
consumer behaviour 消费者行为 lI)RaiMr=  
Consumer Council 消费者委员会 pv}k=wqJ1  
consumer credit financing operation 消费者信贷业务 t+H=%{z  
consumer demand 消费者需求 dj;Zzt3  
consumer durables 耐用消费品 ZH1W#dt`[  
consumer expenditure 消费开支 3iKy>  
consumer goods 消费品 \ZOH3`vq  
consumer market 消费市场 lDWg%pI+  
consumer price 消费物价 +WH|nV~lQ  
Consumer Price Index [CPI] 消费物价指数 #W]
4aZ1  
Consumer Price Index (A) 甲类消费物价指数 *GGiSt  
Consumer Price Index (B) 乙类消费物价指数 *EB`~s  
Consumer Price Index Classification System 消费物价指数分类法 ^D}]7y|fm  
Consumer Price Index Report 《消费物价指数月报》 e@`"V,i  
Consumer Price Index series 消费物价指数系列 ZCcKY6b  
consumer price inflation 消费物价上涨 sOf;I]E|  
Consumer Representative Action Fund 消费者集体诉讼基金 1DTA Dh0  
consumer sentiment 消费意欲 id"-eMwp  
consumer spending 消费开支；消费支出 w,s++bV;L  
consumption expenditure 消费开支 +L]$M)*0&  
consumption pattern 消费模式 TV['"'D&i  
consumption product 消费产品 cu@i;Hb@  
consumption tax 消费税 b3vPGR  
contango 交易延期费；延期交割费；期货溢价 fOHgz,x=  
contingencies warrant 紧急拨款令；应急支款授权书 2omKP,9,2  
contingency 应急费用；意外开支准备金 AB:JXMyK  
contingency allowance 应急准备金 gZg5On  
contingency sum 应急费用；意外开支准备金 iC.k8r+~  
contingent assets 或有资产 MjNq8'$"  
contingent debt 或有债权；待确定债务 d%EUr9~?  
contingent interest 待确定的权益 {,9^k'9  
contingent liabilities 或有负债 $vR#<a,7>  
contingent profit 或有利润 y-1!@|l0:6  
contingent right 或有的权利 iPuX  
continue to hold a deposit 继续持有存款 ]zt77'J  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 jG E=7  
continuing rent 连续租金 {\P`-'C  
continuing trustee 留任受托人 %x]8^vze  
continuous licensing system 长期持牌制度 h{5K9$9=  
Continuous Net Settlement System [CNS System] 持续净额交收系统 r](%9Y  
contra account 对销帐户 =dp(+7Va  
contra flow 资金回流 1FPt%{s3  
contra item 对销项目 C||9u}Q<  
contra transfer 对销转拨 Hf#VW^  
contract 合约 6F)^8s02h  
contract for difference 差价合约 </jzM?i  
contract for service 服务合约 zZhA]J  
contract for settlement 平仓合约 c97?+Y^  
contract note 成交单据 Hd8 O3_5  
contract of copartnery 合伙合约 2X)n.%4g$;  
contract of indemnity 弥偿合约 2BGS$$pP  
contract of insurance 保险合约 rZi\  
contract of reinsurance 再保险合约 rYP72<   
contract price 合约价格 ;UnJrP-if  
contracting party 订约人；立约人；缔约国 
j}.,|7X  
contractual agreement 合约协议 }}Kjb  
contractual commitment 合约承担 P\nz;}nv  
contractual joint venture 合约式联营企业 h;lg^zlTb  
contractual mutual fund 合约互惠基金 "{@Q..hxC  
contractual right 合约权利 W[R^5{k`  
contractual savings fund 合约储蓄基金 [d3i_^\  
contributed surplus 实缴资本盈余 nl\l7/}6  
contribution 出资；供款；捐款；分担款项 je[1>\3W  
contribution account 供款帐户 h8)m2KrZ!.  
contribution to gross domestic product 在本地生产总值中所占比率 GI ;  
contribution to investment 出资额 xis],.N  
contribution to pension fund 退休金供款 AY B~{  
contributor 供款人；出资人；捐助人 /E32^o|,>  
contributory 分担人 *%#Sa~iPo  
contributory scheme 供款计划 zF([{5r[!)  
contrived cessation of business 有预谋的停业 o]jPG  
control 控制权；控制；管制 ?r}'0dW  
control of a company 公司的控制权；公司控股权 YR? ujN  
control of business 业务的控制权 V:Lq>rs#  
controlled company 受控制公司 6]D%|R,Q#}  
controller 控制人；控权人；会计长 h
@H8oZ[  
controller of an authorized institution 认可机构控权人 IHs^t/;Iv  
controlling company 控股公司 )/vse5EG+  
controlling interest 控制权益；控股权益 [vV5@nP:  
controlling officer 管制人员 x&4gy%b  
controlling officer's report 管制人员报告 O'L9 s>B  
controlling shareholder 控股股东；持有控股权的股东 $[*QsU%%  
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《关于解决国家与他国国民之间的投资争端的公约》 CwL8-z0 Jn  
conventional lending 传统放款；常规放款 ulAOQGZ  
conversion 兑换；换算；转换〔证券〕 6 *GR_sMm  
conversion factor 换算因数 Ks>l=5~v|  
conversion of stock 公债的转换 S5(VdMd"^  
conversion rate 兑换率；换算率；转换价格〔证券〕 iKVJ
c=C  
convertibility 可兑性；兑换性；自由兑换 t~0!K;nn  
convertibility undertaking 兑换保证 <} BuU!  
convertible 可兑换；可换股 k7cM.<s!  
convertible currency 可兑换货币 QO;OeMQv%  
convertible debenture 可转换债权证 P =jRof$  
convertible loan stock 可转换股的债权股额 :5DL&,,Q3  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 |H%[tkW6c  
conveyance 转易；转易契；财产转让证书 \v]esIP5R'  
conveyance of property 财产转让 =uil3:,[S  
conveyance on sale 售卖转易契 iS@+qWo1  
conveyancing fee 业权转易费 sPxDo?1x-  
conveyancing scale charges 物业转易收费标准 U{[ g"_+~  
cooling-off period 冷静期 ^OZ*Le  
co-owner 共同拥有人；分权共有人 E8LZ% N#  
co-partner 共同合伙人 >
bUxb-8  
co-partnership 共同合伙 l =X6m(  
Copenhagen Stock Exchange 哥本哈根证券交易所 z,+LPr  
core capital 核心资本 6VQe
?oh  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons  z:p;Wm  
《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》 'lIj89h<E  
Core Principles for Effective Banking Supervision [Basle Committee] U
1y8Y/  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 HVLj(_ A  
cornering “夹仓”；轧空；囤积居奇 9V0@!M8S  
corporate borrower 借款公司；借款机构 H(rK39Q  
corporate business 公司企业；公司业务 ENhKuX  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] z^z,_?q;  
企业传讯部〔香港联合交易所有限公司〕 w40 -K5wt>  
corporate customer 公司客户 )xxpO$  
corporate dealer 公司交易商 \ y}!yr
Q  
Corporate Finance Division [Securities and Futures Commission] _+*+,Vx  
企业融资部〔证券及期货事务监察委员会〕 vP.^j7
wB  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 5z=.Z\M`8  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 :+?w>  
corporate governance 公司管治 NQu.%=  
corporate income tax 公司所得税 (aUdPo8H^  
corporate investment adviser 公司投资顾问 M7PGs-l  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 D~T;z pS  
corporate plan 公司计划 l6~wm1vO  
corporate practice 执业法团 _rakTo8BY  
corporate profits tax 公司利得税 C>=[fAr mO  
corporate savings 公司储蓄 Q| _e=  
corporate service tax 公司服务税 A1p87o>  
corporate signature 法团的签名 $9@jV<Q1  
corporation 法团；公司 ]; Z[V  
corporation bond 公司债券 <oKoz0!  
corporation stock 公司股证；地方债券〔英国〕 8ZN"-]*  
corporation tax 公司税 !+H)N  
correction phase of stock market 股市调整期 >X58 zlxk  
Correctional Services Industries Suspense Account 惩教工业暂记帐 `iZ){JfAH  
corrective affidavit 修正遗产申报誓章 WFm\ bZ.  
correspondent bank 代理银行 =#so
[Pd  
Cosmos Finance Limited 宇宙财务有限公司 Bid+,,  
cost 成本；费用；价格 F[5sFkM7  
cost centre 成本中心 :v Do{My^1  
cost competitiveness 成本竞争力 dc=}c/6x  
cost control 成本控制；成本管理 x;@wtd*QB  
cost convention 原值成本法；成本惯例 Ej#pM.  
cost effectiveness 成本效益；经济效益 |?\J,h  
cost efficiency 成本效率 'i;/?'!W6  
cost element 成本要素 De^Uc  
cost flow 成本流转 #O,;3S
 
cost input 投入资金 4m"6$  
cost management information system 成本管理资料系统 Tg yY 9  
cost of an asset 资产成本 KSgYf;  
cost of borrowing 借贷成本 (`)ZR%i  
cost of capital 资本成本；资金成本 S-2@:E  
cost of installation 安装费 vhE^jS<Tg  
cost of issue 招股费用；发行股份费用 M$$Lsb [  
cost of living 生活费用 (CR]96n  
cost of transmitting 传送费用 kD\
7wz,ui  
cost overrun 成本超支 B }t529Z  
cost price 成本价格 - U Elu4n&  
cost price structure 成本价格结构 ejh0Wfl  
cost to the revenue 政府收入的损失；政府减少的收入 z~($ "  
cost-benefit analysis 成本效益分析 g/(3D  
cost-benefit study 成本效益研究 q445$ndCT  
cost-book company 以成本帐原则组成的公司 EC`=nGF  
cost-effectiveness analysis 成本效益分析 -PiakX  
costing 成本计算；成本计算法 MG-

#p8  
costing and pricing policy 成本及定价政策 @aC9O9|~  
costing exercise 成本计算工作 k;(r:k^  
costing review 成本检讨 R|'ftFebB.  
cost-of-living allowance 生活津贴 e.Gjp{  
cost-of-living index 生活指数；生活费用指数 (8td0zq  
cost-plus pricing 成本加成定价法 ]WvV*FL9D3  
cost-push inflation 成本推动的通货膨胀 S>;+zVF]  
cost-recovery basis 收回成本的原则 ,TlYQ/j%h  
cost-related charges 依成本而定的收费 BIY"{"hJ  
cost-related fee 依成本而定的收费 `_+%  
co-surety 共同担保人 Yow  
co-trustee 共同受托人 yB5JvD ?  
cotton futures 期棉 /*1p|c^  
Council of SEHK 联交所理事会 ! z6T_;s  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 r0/aw  
counterclaim 反申索 )F'r-I%Hi  
counterfoil 联页〔收据〕；存根〔支票〕；票根 77H"=  
counter-guarantee 反担保 n%K^G4k^  
counter-inflationary policy 反通货膨胀政策 rGmxK|R  
countersignature 副署签名；连署签名 rr^?9M*{V  
country debt provisioning 债务国坏帐准备 dGG8k&  
country of beneficial ownership 实益拥有国 ]Ei*I}  
coupon 息票；赠券 z2U^z
*n{  
coupon rate 息票利率 MRN=-|fV^  
cover 保证金；承保范围；补仓 aL^ 58My&  
cover note 临时保单 g@|2z
  
cover short position 补仓；填平空仓 xU;/LJ6  
coverage 保额；承保范围 V: n\skM  
covered call 备兑认购期权 d=eIsP'h  
covered option 备兑期权 jT*?Z:U  
covered warrant 备兑认股权证 i)q8p  
crash 狂泻；暴跌；崩溃 *X\J[$!  
creation of new heads and subheads 开立新总目及分目 :6jh*,OHZl  
credit 信用；信贷；信用证；贷项 3W3)%[ 5  
credit advice 贷项通知书 f-`C1|\w  
credit agency 征信所；信用调查机关 uJSzz:\  
Credit Agricole Indosuez 东方汇理银行 e]*@|e
4b  
credit arrangement 信贷安排 U(:Di]>{  
credit balance 贷方结余 4`/Td?THx  
credit card 信用卡 NC
ivh&HR  
credit card scheme 信用卡计划 dZ|x `bIgs  
Credit Commercial de France 法国商业银行 fk2p}  
Credit Committee 贷款委员会 ows3%  
credit control 信贷管制 +}x\|O  
credit conversion factor 信贷换算因数 #+8G`  
credit easing 放宽信贷 i\dd  
credit exposure 信贷风险 ']U<R=5T$  
credit facility 信贷安排；信贷融通；信用透支 yrG=2{I  
Credit Guarantee Scheme 信贷保证计划 V/]o':  
credit item 贷项 &3f^]n!@  
credit limit 信贷限额 _sK{qQxvM=  
Credit Lyonnais 里昂信贷银行 pEq }b+-  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 in7h^6?I  
credit rating 信贷评级 2= zw!  
credit rating agency 信贷评级机构 ,t +sw4  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 ,}/6Za  
credit risk 信贷风险 Gz:ell$  
credit sale 赊销；赊售 W!V-m  
credit side 贷方 ]([^(&2  
credit squeeze 信贷紧缩；收紧信贷 IG90mpLX  
credit to... 记入……帐目 9`td_qh  
credit to be given against tax 税款抵免 R!rj:f!>  
credit transfer 信贷转帐；信用转帐 ~EM(*k._  
credit union 储蓄互助社 rUg|5EN^)d  
Credit Union League of Hong Kong 香港储蓄互助社协会 'x<o{Hi"\B  
creditor 债权人 (W |;gQ  
creditor's petition 债权人的呈请书 .'bhRQY  
creditworthiness 信誉；信用可靠程度 J1
Run0  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 +-NH 4vUg  
criminal bankruptcy 刑事破产 Hm'aD2k  
criminal bankruptcy order 刑事破产令 yJW/yt.l  
criminal bankruptcy petition 刑事破产呈请书 r"!xI  
criterion for credit 授信原则 <UwYI_OX  
critical path analysis 关键路线分析法；要径分析法 6 IRa$h>H  
cross rate 套价；套汇汇率；交叉汇率 |4rqj1*U  
cross-currency settlement risk 跨国货币结算风险 SBg|V  
crossed cheque 划线支票 Hc
M/  
crossed trade 交叉买卖；交叉盘买卖 H'}6Mw%ra  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 jI%glO'2  
cross-holding 相互持股；交叉持股 ,olP}  
cross-margining 跨市场保证金制度 yof8LWXx  
cross-referencing system 相互参照系统 Nxr\Yey  
cross-subsidization 互相资助；互相津贴 NqM=Nu\  
Crown Agent 英联邦代办 D2I|Z  
crude activity rate 粗略经济活动率 7Y5.GW\^  
crude econometric model 粗略计量经济模式 N(%(B  
culpable insider dealing 应受谴责的内幕交易 ZF@$3   
cum dividend 连股息 %+oqAYm+s  
cumulative appreciation 累积升值；累积增值 Hu+GN3`sx^  
cumulative deficit 累积赤字；累积亏损 KNjU!Z/4  
cumulative dividend 累积股息 A<+1:@0  
cumulative financial position 累积财政状况 m(`O>zS  
cumulative realized investment 累积的已实现投资 =w/AJ%6  
currency 货币 <c$rfjM+JU  
currency adjustment factor 货币调整因子；币值调整因素 iKu4s  
currency board arrangement “货币发行局”制度 #,h0K  
Currency Board Operations Sub-Committee 货币发行委员会 QUDpAW  
Currency Committee [Hong Kong Futures Exchange Limited] G5ShheZd  
货币委员会〔香港期货交易所有限公司〕 u82(`+B  
currency crisis 货币危机 "s}Oeu[  
currency denomination 货币面值 gYBMi)`RT  
currency futures 货币期货；外汇期货 $LVzhQlD  
currency futures contract 货币期货合约；外汇期货合约 [eFJ+|U9  
currency in circulation 流通货币 .DM-&P  
currency matching 货币配对 \h?6/@3ob  
currency note 纸币；钞票 0\V
)DV.i  
currency option 货币期权 e,MgR\F}  
currency swap 货币掉期；货币互兑；货币互惠信贷 tX6_n%/L  
currency warrant 货币认兑证；货币认股权证 qWJHb Dd  
current account 往来帐户；支票户口；经常帐目 V''fmWo7  
current assets 流动资产 |g'ceG-  
current domestic value 现行本地价格 3H|drj:KV  
current liabilities 流动负债 ,(&Fb~r]  
current market price 当时市价；现时市价 M 5$JBnN  
current price 当时价格；现时价格 13pu{Xak  
current price series 当时物价计算数列 i,t!17M:  
current year rules of assessment 当年度评税规则 Ns]$+|  
cushion 缓冲；缓冲时限〔债券〕 v3{%U1>}v  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 I%NeCd  
custodian 保管人 SgssNv  
custodian trustee 保管受托人 )Y6\"-M[  
custody 保管 {yDQncq'^  
customer 客户 33&l.[A"!}  
customer lending 客户贷款 ~n!&~  
customer statement 客户对数单；客户结单 11c\C Iu  
cut loss “斩仓”；减少损失 >!Xj%RW  
cut margin “斩仓” _-rC]iQJ55  
cut-off date 截止日期 6s'n r7'0  
cut-throat competition 割喉式竞争；恶性竞争 YRMe<upo  
cycle of activity 活动循环；商业循环 jib pZ)  
cyclical fluctuation 周期性波动 &xZSM,  
cyclical inflation 周期性通货膨胀 )+ 'r-AF*  
cyclical nature of the economy 经济的周期性情况 7 IJn
9b  
+d7Arg!m  
D.A.H. Private Bank Limited安新私人銀行有限公司 u%lUi2P2E  
Dah Sing Bank Limited大新銀行有限公司 kP'm$+1or  
Dah Sing Finance Limited大新

顶 ={f8s,m)P,  
"n)AlAV@  
知识太多了 =:!>0~  
__zHe-.m  
要慢慢看 9C=*>I27?  
谢谢斑竹了