一些有用的会计术语C

C: CF/8d6}Vf  
AR7]~+X  
calendar year figure 历年数字 a VIh|v  
call 催缴通知；认购期权 <6!/B[!O=  
call deposit 通知存款；活期存款 N3?h
u}  
call loan 短期同业拆借；通知贷款 F'^?s= QX  
call margin 补仓；追加保证金 \mDBOC0eK  
call market 短期同业拆放市场 =\i{dj  
call money 短期同业拆借；活期贷款 RV_+-m{]  
call option 认购期权；看涨期权 t? [8k&Z  
call price 赎回价格；提前赎回价 yIma7H@=L  
call warrant 认购认股权证；回购认股权证 OsNJ;B  
callable share 可收回股份；可兑付股份 !s(s^  
called up share capital 已催缴股本 a,KqTQB  
Canadian Dollar [CAD] 加拿大元 9AHxa  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 6}GcMhU<r  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 tz/NR/[  
cancellation price 取消费 (zIIC"~5  
cap 上限 ')1p  
capital 资本；资金 a_o99lP  
Capital Accord 《资本协定》 3nX={72<b  
capital account 资本帐；非经常帐 kr>F=|R]  
capital account commitment balance 资本帐承担额结余 '+E\-X  
Capital Adequacy Directive [CAD] 《资本充足指引》 287)\FU;3  
capital adequacy ratio [CAR] 资本充足比率 .?*TU~S  
capital allowance 资本免税额 ,w0Io  
capital alteration 资本变更 "E%3q3|"l  
capital and liabilities ratio 资本负债比率 tqicyNL  
capital and liquidity requirement 资本与流动资金的规定 's 'H&sa  
capital appreciation 资本增值 \Ea(f**2B  
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〕 W4n(6esO  
capital assets 资本资产 ><"0GPxrx  
capital at risk 风险资本 ::8c pUc`f  
capital base 资本基础；资金基础 ^6FU]  
capital charges 资本支出；资本费用 |oV_7%mlu  
capital commitment 资本承担 
_p\O!y  
capital contribution certificate 出资证明书 9\KMU@Ne  
capital convergence 划一资本充足比率 wv&#lM(  
capital cost 资本成本；建设成本；建设费用 6'qu[~}Q  
capital cover 资本保证 1eMz"@Q9  
capital deficit 资本亏绌；资本赤字 ~<q^4w.=7C  
capital divided into shares 资本分成股份 "D?:8!\!  
capital element 资本因素；资本部分 kyu PN<?  
capital equipment 资本设备 6;#Rd|  
capital expenditure 资本开支；非经常开支 c,_??8  
capital expenses 资本费用 *1CZRfWI  
capital financing 筹集资本；以非经常收入支付非经常开支的结算
?`U=Ps  
capital flow 资金流量 2~RG\JWTA  
capital formation 资本形成；集资 f'%Pkk  
capital formation figure 资本组合数字 R&9Q#n-  
capital fund 资本基金 X^9eCj;c  
capital gain 资本增益；资本增值 G2!J`}  
capital gains tax 资本增值税 m$}Jw<.W  
capital goods 资本财货；资本货物 gMUCVKGf  
capital grant 非经常补助金；非经常拨款；建设补助金 %3mh'Z -[f  
capital grant cycle 建设补助金周期 L1YiXJ,T,  
capital injection 注入资本；注资 l&oc/$&|[
 
capital input 投入资本 3jDAj!_ea  
capital intensity 资本密集度 ~(K{D D7[N  
capital intensive 资本密集 x5%x""VEK  
capital investment 资本投资 #7|73&u(  
Capital Investment Fund 资本投资基金 .+$ox-EK8  
capital loss 资本损失 !FHm.E_>  
capital maintenance 资本保值；资本保留 RGy+W-  
capital market 资本市场；资金市场 <zt12
4y-6  
capital market instrument 资本市场票据 7j8Ou3  
capital money 资本款项 `$i/f(t6`  
capital money subject to a trust 信托财产资本 Ji7<UJ30x  
capital movement 资本流动 5Sz}gP('  
capital nature 资本性质
,WQg.neOA  
capital outlay 资本支出 WWG+0jQ9  
capital portion 资本部分 xvTz|Y  
capital profit 资本利润 p d(W(-`8!  
capital project 基本工程项目；非经常开支项目 VQ
l(5\6O  
capital receipt 资本收入 ,f^ICM  
capital redemption 资本赎回 y87oW_
"h  
capital redemption business 资本赎回业务 Lf+"Gp  
capital redemption contract 资本赎回合约 *:V+whBY  
capital redemption reserve 资本赎回储备 *^[j6  
capital reduction 资本减缩；减资 4rrR;V"}  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] G-e
SHv  
股本削减计划〔香港联合交易所有限公司〕 =SVb k  
capital repayment 偿还资本 66-G)+4  
capital reserve 资本储备；后备资本 ch]{=61  
capital revenue 资本收益；非经常收入 p,7, tx  
capital spending 资本开支；资本支出；非经常开支 _
(F8}s  
capital stock 股本 S<eB&q
T$  
capital stock subscription 认缴股本；认购股本 HMmB90P`  
capital subsidy 建设津贴；基本建设津贴 *cAI gO7  
capital subvention 非经常资助金 |&U{ z?  
capital sum 资本额 +0g L!r  
capital tax 资本税 &gsBbQ+qA  
capital transfer tax 资本转移税 r$W%d[pB  
capital turnover 资本周转率 FwUgMR*xq  
capital value 资本价值 u7lO2C7  
capital works project 基本工程项目 Eo>EK>  
Capital Works Reserve Fund 基本工程储备基金 +aOQ'*g  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 t^~Qv  
capitalization 资本化；资本总额 <.hutU*1  
capitalization of interest 利息化作本金 o>\o=%D.a  
capitalized interest 化作本金的利息 .?kq\.rQ  
capitalized loan 转作资本的贷款 }/2M?W0  
capitalized value 资本还原值；资本化价值 ]i\;#pj}
 
capitation grant 按人计算的补助金 e%C_>  
captive insurance business 专属自保保险业务 Y`rli  
car insurance 汽车保险 ||4
T*B06  
Caribbean Development Bank 加勒比开发银行 iF Zqoz  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] qKTzigjj  
意大利嘉利堡银行 -tfUkGdx;l  
cartel 同业联盟；卡特尔 -ARks_\  
cartelized rates system 联营式利率制度 !cW!zP-B*p  
cash 现金；现款 t~|J2*9l  
cash accounting system 现金会计制度 PU8dr|!  
cash acquisition 以现金投资所得的资产
%~L"TK`?  
cash allowance 现金津贴 <QD[hO^/  
cash assets 现金资产 1>Q4&1Vn  
cash at bank 银行现金；银行存款 bvS6xU- J  
cash balance 现金结余 < n/ 2  
cash basis 现金收付制；收付实现制 H$.K   
cash basis accounting 现金收付制会计；收付实现制会计 ~*x 2IPiH  
cash bonus 现金红利 L~AU4
Q0o  
cash book 现金出纳帐；现金簿 .wB'"z8L  
cash client 现金客户 9{ #5~WP  
cash commission rebate 现金回佣 i` Q&5KL  
cash compensation 现金补偿 aa"3 Io  
cash contribution 现金承担额；现金分担额 OrwVRqW-z  
cash cost 直接费用；现金成本 OX%#8Lx  
cash coupon 现金礼券 [iZH[7&j  
cash credit 现金信贷 fbD,\ rjT  
cash deficit 现金赤字 z
l(
o/n  
cash deposit and withdrawal 现金收支 b!bg sd  
cash disbursement journal 现金支出日记簿 eph2&)D}Ep  
cash disbursement slip 现金支出传票；现金支出单 :w+vi7l$  
cash flow 现金流量；银根 B
<i(Y1n[  
cash flow lending 流动现金放款；无抵押融资 LosRjvQ:  
cash flow statement 现金流量表；现金流动表 -E~r?\;X  
cash flow surplus 现金流量盈余 '$),i>6gJ  
cash in hand 库存现金；手头现金 +P8CC fPu  
cash in till 备用现金 05g %5vHF  
cash in transit 运送中现金；在运现金 U.X`z3q
 
cash input 投入现金 fvk(eWB  
cash input figure 现金投入数字 YxrMr9>l1  
cash limit 现金支出限额；现金限额 NfnPXsad  
cash margin 现金保证金 V0BT./ B\<  
cash market 现货市场；现金交易市场 4EmdQn  
cash offer 现金要约；现金补偿额 3dlY_z=0  
cash payment 现金付款；现金支付 lrj&60R`w  
cash position 现金头寸 eL~3CAV{  
cash price 现金价格 -DK6(<:0  
cash receipts journal 现金收入日记簿 r8?p6E  
cash receiving slip 现金收入传票；现金收入单 `S0`3q}L3%  
cash settlement 现金结算 V:>r6  
cash surplus 现金盈余 L_aqr?Q  
cash with order 订货付现；凭票即付 (~o"*1fk>  
cashier's order 银行本票 K_~kL0=4  
cashier's order outstanding 未承兑的银行本票 |'z24 :8  
cash-limited subhead 有现金支出限额的分目 6
<T:B[a-  
cash-sweep 现金彩票活动 ~M8|r!_  
casual client “散客”；“散户” W@ &a  
CCASS Depository 中央结算系统证券存管处 E*`PD<:)H  
CCIC Finance Limited 中芝兴业财务有限公司 I;-Y2*  
cedant 分出者 @6|<c  
ceding company 分出公司 9cHo~F|ur  
ceding insurer 分出保险人 *hru);OJr  
ceiling 上限 -fXQ62:S  
ceiling price 最高限价 /# ]eVD  
central bank 中央银行 !y B4;f$  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 }Nd1'BVf  
central banking 中央银行业务 d
f$.gP  
central banking function 中央银行职能 ;N?(R\*8  
Central Clearing and Custodian System 中央结算及托管系统 dW%t
ph  
Central Clearing and Depository System 中央结算及存管系统 \8=)X})  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 tsL ; wT_  
central clearing house 中央结算所 yvj/u c  
central clearing system 中央结算制度；集体交收系统 g4b#U\D@)/  
central custody system 中央托管系统 jLM([t  
central depository 中央存管处 Sc
/l.]k+  
central depository system 中央证券存管制度 V:'F_/&X?  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 C#nT@;VO5  
central rate 中央汇率；中心汇率 sYBmL]Hr  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 |=*)a2  
Central Tender Board 中央投标委员会 {0w
2K82  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 "3\y~<8%'  
centralized budgetary and payments system 集中预算及支付制度 r dSL  
centred 12-month moving average 十二个月定位移动平均数 NLY=o@<  
certificate of approval 批准证明书 2H}y1bkW  
certificate of beneficial entitlement to property 资产权益证书 Vy
I\Jmr  
certificate of compliance 合格证明书；合约完成证明书 %jy$4qAf%  
certificate of deposit [CD] 存款证 r'jUB^E  
certificate of exemption from estate duty 豁免遗产税证明书 l=p_  
certificate of incorporation 公司注册证书；法团注册证书 mjWU0.  
certificate of incorporation of registered trustees 注册受托人法团证书 h{iuk3G`h6  
certificate of indebtedness [CI] 负债证明书 9D+k71"+  
certificate of insurance 保险证书 !#_2 ![  
certificate of interest 权益证明书；息票 D<d,9S,)  
certificate of means 资产证明书 j :B/ FL  
certificate of participation 参与证明书 m9A%Z bQ^  
certificate of payment of profits tax 缴付利得税证明书 /uX*FZ  
certificate of preference 特惠税证 )f|`mM4DW!  
certificate of rateable value 应课差饷租值证明书 &H%/.4la  
certificate of registration 登记证书；注册证明书 9Z!n!o7D  
certificate of satisfaction 清偿证明书 p$9Aadi]  
certificate of transfer 转让证明书 k:Y\i]#yP  
certificate to bearer 不记名证明书 fMg9h9U  
certification 核证 0(wu  
certification fee 核证费 QF/_?Tm4  
certified cheque 经银行证明可兑现的支票 j=irx5:  
certified public accountant [CPA] 执业会计师 \hgd&H0UU  
certified statement 经证明的报表 Rtz~:v%  
cessation of business 停业 IZj`*M%3  
cession 分保 W&Fm;m@M  
C.F. Finance Company Limited 浙一财务有限公司 `!Z?F]):G  
chance 机会；中彩机会 yiQ?p:DM  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 &L$9Ii  
change of domicile 迁册 __'4Qt  
change to estimates 修订预算 r[i^tIv6As  
change to the approved estimates of expenditure 核准开支预算的变动 K<*6E@+i  
charge 费用；押记；抵押 IU"  
charge number 税单号码 B#S8j18M  
charge on assets 资产的征税 O|,9EOrP  
charge upon general revenue 从政府一般收入中拨款支付 *
)<+u~  
chargeable 可予征收；应课税的 +Pb:<WT}%  
chargeable agreement for sale 可予征收印花税的买卖协议 g=$U&Hgs  
chargeable income 应课税入息 E+O{^C=  
chargeable normal trading receipt 应课税的一般营业收入 1;$XX#7o  
chargeable profit 应课税利润 U_"!\lI_yg  
chargeable to tax 应课税 =WT$\KYGv  
charged to... 记入……帐目 XYzaSp=bb  
chargee 承押记人 ~Mn3ADIb=  
charge-holder 受押人 ce\d35x!  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 ]qT&6:;-]  
charging order 押记令 nUP, Yd  
chargor's right 押记人的权利 "iK= 8  
charitable donation 慈善捐款 /%& d:  
charitable trust 慈善信托 ~gd#cL%  
charity property 慈善财产 T06(Q[)  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 {1OxJn1hd  
charter 章程；特许权 pz /[${X  
charter of incorporation 成立章程 ^<OYW|q?\r  
chartered accountant 特许会计师 89LD:+p/  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 WT ;2aS:  
Chartered Institute of Public Finance and Accountancy [United Kingdom] r& a[
?  
特许公共财政及会计学会〔英国〕 &" t~d}Rg  
charterer 承租人 [j0[c9.p[  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 FYYc+6n  
Chase Manhattan Bank 美国大通银行 h+1|.d  
chattels 实产 cpjwc@UMe  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 cuQ!"iH  
Che Hsing Finance Company Limited 浙兴财务有限公司
UUV5uDe>i  
check-and-balance system 制约平衡制度 /9R0}4i7  
Chekiang First Bank Limited 浙江第一银行 [nO3%7t@  
cheque 支票 }i~k:kmV  
Chiao Yue Finance Company Limited 侨裕财务有限公司 3 ,>M-F  
Chiba Bank, Ltd. 千叶银行 K'ZNIRr/C  
Chicago Board of Options Exchange 芝加哥期权交易所 ,-e}Xw9  
Chicago Board of Trade 芝加哥交易所 _&/`-"3y  
Chicago Mercantile Exchange 芝加哥商品交易所 Qfm$q~`D^W  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 27D*FItc  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 -"I$$C  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 [Y](Y3/.N  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 ] ]U)wg  
child allowance 子女免税额 t<Acq07  
China & South Sea Bank Limited 中南银行 !XtG6ON=  
China Affairs Committee [Hong Kong Futures Exchange Limited] 2o?j{K  
中国事务委员会〔香港期货交易所有限公司〕 ~b
~Tq  
China concept stock 中国概念股 i=Qy?aU?  
China Construction Bank 中国建设银行 d{7ZO#E  
China Development Division [Stock Exchange of Hong Kong Limited] ))=6g@(  
中国发展科〔香港联合交易所有限公司〕 l}uZxKuYx  
China Economic News 《中国经济新闻》 d~u=,@FK  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 |0i{z(B  
China State Bank Limited 国华商业银行 @ 8H$  
Chinatrust Commercial Bank, Limited 中国信托商业银行 E5^\]`9P  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 U*C^g}iA  
Chinese Bankers Club, Hong Kong 香港银行华员会 qf x*a88  
Chinese Banks' Association 香港华商银行公会 nc;eNB  
Chinese Gold and Silver Exchange Society 金银业贸易场 O6G\0o  
Chinese New Year bonus 年奖；年终花红 \V$qAfP)  
chit fund 银会 fmuh9Z  
Chiyu Banking Corporation Limited 集友银行有限公司 3*h"B$g!  
Chiyu Finance Company Limited 集友财务有限公司 ;TJpD0  
Cho Hung Finance Limited 朝兴金融有限公司 X9Ch(nWX  
choses in action 无形动产；据法权产 ]:gW+6w"C  
chronological book 序时帐簿 ,JZ>)(@)  
Chubu Securities Finance Company 中部证券金融公司 zQyI4RHG[  
Chung Khiaw Bank Limited 崇侨银行 ?9
\D(V  
Chung Nan Finance Company Limited 中南财务有限公司 _^BA;S@  
Chuo Trust & Banking Co., Ltd. 中央信托银行 Ar!0GwE+  
Chuo Trust Asia Limited 中央信托亚洲有限公司 b{<?E };%  
Citibank, N.A. 万国宝通银行 MrR`jXz  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 !.6n=r8d  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 \n[kzi7  
Citicorp International Limited 万国宝通国际有限公司 ef`_ n+`  
civil debt 民事债项 eNd&
47lJ  
Civil Service Pension Reserve Fund 公务员退休金储备基金 fd )v{OC  
claim 申索；索偿；债权 V?M(exN  
claim equalization fund 申索平衡基金 M@xU59$@  
claim for refund of property tax 申请发还物业税 X84T F~2Y  
claim of debt 债权申索 2=_$&oT**  
claim on bank 对银行的债权 %V>%AP  
claim to dividend 摊还债款申索 N9!L8BBaK  
claimant 申索人；索偿人 rel
t7sK  
claims statistics 申索统计数字 KZ%i&w#<  
class of insurance business 保险业务类别 @s1T|}AJ  
class of property 财产类别 OIPY,cj~  
claw-back 递减率 ]Ucw&B*@  
clearance cost 清拆成本 01'>[h#_n  
clearing 结算；票据交换；清算 5GM-*Ak@  
clearing account 结算帐户 C7C4 eW8  
clearing and settlement system 结算和交收系统 D6L+mTN  
clearing balance 结算差额 yJI~{VmU7  
clearing bank 结算银行 HEVjK$  
clearing cheque 交换支票 e#*3X4<\K  
clearing house 结算所；票据交换所 / dJz?0  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 lEHx/#qt9  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 yh E%X  
clearing member 结算会员 jfMkN  
Clearing Members' Fund 结算会员基金 %+l95Dv1  
clearing participant 结算参与者 w1tM !4r  
clearing rebate 结算费用的回佣 3Z?ornS  
Clearing Rules [SEHK Options Clearing House Limited] dx@dnWRT,  
《结算规则》〔联交所期权结算所有限公司〕 |`o|;A]  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 OInl?_,,T#  
Clerk to the Board of Review 税务上诉委员会书记 8{ZTHY-  
client 客户；委托人；当事人 bny5e:= d  
client agreement 客户协议 %>&ex
0j]  
client confidentiality 客户保密的责任 B$g\;$G  
client money 客户款项 p-iFe\+  
client statement 客户结单 GURiW42  
clients fund 客户资金 (X "J)xaQ  
close 结算；收市；收盘 8JY0]G6  
close a position 平仓；轧平头寸 fB+h( 2N~  
close company 股份不公开的公司 WK6,K92  
close higher 收市时价位较高 O.+J%],  
close lower 收市时价位较低 Dz0D ^(;V  
close mixed 收市时荣辱互见 <YW)8J  
close of exchange 交易所停市 -yf8  
close of financial year 财政年度终结 qTJ0}F  
close out 平仓 uA#K59E+  
close out a long position 平长仓 zpwoK&T+  
close out a short position 平空仓 M[`[+5v  
close steady 收市时价格稳定 A^,E~Z!x  
close the gap 弥补差距 A1prYD  
closed position 平仓 6=/sEzS'  
closed-end investment corporation 股份固定的投资公司  4v`
/~a  
close-out price 抛售价格 <mFDC?j  
closing account 决算帐户  @*eY~  
closing balance 期终结余；收市结余 <W#G)c0  
closing price 收市价；收盘价 nz3*s#k\-  
closing quotation 收市价；收市行情 *<sc[..)  
closing rate 收市汇价；收盘汇率 v^ ^Ibv  
closing transaction 平仓交易 dNgA C){w  
clothing levy 成衣税 4z(~)
#'^  
club deposit 零存整付存款 jQV[zcM  
Code of Aid 《资助则例》 g)#?$OhP"  
Code of Banking Practice 《银行营运守则》 )Dz]Pv]H'  
Code of Best Practice [Stock Exchange of Hong Kong Limited] AAQ!8!  
《最佳应用守则》〔香港联合交易所有限公司〕 S=,czs3N  
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守准则规例》〔香港联合交易所有限公司〕；《操守准则》〔香港期货交易所有限公司〕 684& H8  
Code of Conduct for Persons Registered with the Securities and Futures Commission hV(^Y)f  
《证券及期货事务监察委员会注册人操守准则》 0;
l~B  
code of practice 实务守则；经营守则；执业守则 ESB^"|9  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 RFRX
OyGz$  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 "Ol:ni1  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 !K(  
Code on Pooled Retirement Funds 《集资退休基金守则》 08xo_Oysq  
Code on Share Repurchases [Share Repurchase Code] GKFRZWXdT  
《公司购回本身股份守则》〔《股份购回守则》〕 U3N d\b'0  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 nod&^%O"  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》
2H%lN`  
co-debtor 共同债务人 ]jD\4\M}  
co-financing scheme 共同融资计划 ];k!*l
R)  
cognizance 证明令 HX2u{
2$  
coin 硬币 DujVV(+I  
coin replacement programme 硬币取缔计划 "|X'qKS(H{  
coin set 套装硬币 6]iU-k0b  
coinage 硬币 trDw|WA  
Coinage Security Fund 硬币发行基金 #A5X,-4G  
cold call 主动与准客户接触 +A?P4}  
collapse in prices 价格下泻；价格下挫；价格暴跌 k( Sda>-  
collateral 抵押品
Gl>\p  
collateral bond 担保债券 dXxf{|gk>  
collateral loan 抵押贷款 Q$ew.h  
collateral security 附属抵押品 c~tl0XU1  
collection 征收；收取 &j:e<{@  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 Kn->R9Tl  
collection of betting duty 收取博彩税 6agq^wI  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 4wSZ'RTSR  
collective consumption 集体消费 |aLK_]!  
Collector 收税主任 \H .Cmm^I  
Collector of Rates 差饷征收官 bRu9*4t  
Collector of Stamp Revenue 印花税署署长 >s5}pkAv|e  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 xF{%@t  
combined surplus 合并盈余 4tm%F\Izy  
combined visible and invisible trade account 有形及无形贸易合并帐目 "a2|WKpD  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 Q`*U U82!  
commemoration coin 具纪念性的硬币 \'Ca1[y@B  
commencement of winding-up 清盘开始 `F/R:!v  
commerce and industry sub-index 工商分类指数 `T*Y1@FV  
commercial activity 商业活动 8$~oiK%fw  
commercial bank 商业银行 qfXt%6L  
Commercial Bank Act of Norway 《挪威商业银行法》 eHvUgDt  
Commercial Banks Law 《商业银行法》 MxpAh<u!vF  
commercial borrowing 商业借款 c/+6M  
Commercial Code of Japan 《日本商法》
h F+aL  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 ZY,$oFdsi  
commercial invoice 商业发票 9@CRL=  
commercial letter of credit 商业信用证 /lR*ab  
commercial loan 商业贷款；商业放款 vk E]$4P[$  
commercial paper 商业票据 O^!ds  
commercial paper market 商业票据市场 w\i]z1  
commercial registry 商业登记处 C5^WJx[  
commercial return 商业回报 |?J57(  
commercial sale 商业销售 )&T 5/+  
commercialization 商品化 FNUs .d"  
commercially viable 具商业利益；有利可图 |kh{EUE ;  
Commerzbank AG 西德商业银行 JYWoQ[ZO#>  
commission 佣金；委员会 Mlc_w19C9  
Commission des Operations de Bourse of France 法国证券事务监察委员会 kk`K;`[tB  
commission house 佣金行；代办行 }IWt\a<d  
commission payable 须付的佣金 BEvt{q4  
commission rebate 佣金回扣 Zq
&'a_  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 k~AtnI  
Commissioner of Banking 银行监理专员〔银监专员〕 Fk49~z   
Commissioner of Estate Duty 遗产税署署长 <5%*
"v  
Commissioner of Inland Revenue 税务局局长 n@tt.n!{l  
Commissioner of Insurance 保险业监理专员 - c>Vw&1  
Commissioner of Rating and Valuation 差饷物业估价署署长 7yu-xnt3s  
commitment 承担；已承担的开支；承担额；承担项目  \xp0n  
commitment fee 承诺费 WYF8?1dt +  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 <xSh13<  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 9IXy96]]6  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 f|(9+~K/7&  
Committee on Payment System [Hong Kong Monetary Authority] s:lH4B  
支付系统委员会〔香港金融管理局〕 Pqx?0f)  
Committee on Unit Trusts [Securities and Futures Commission] <ot`0  
单位信托委员会〔证券及期货事务监察委员会〕 t0fgG/f'  
Commodities Dealers' Deposit Fund 商品交易商按金基金 _O}U4aGMTC  
Commodities Trading Commission 商品交易事务监察委员会 W8QP6^lY  
commodity 商品 oJNQdW[  
commodity classification 商品分类法
8y5"X"U  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 D(Rr<-(  
commodity dealer 商品交易商 rAtCG1Vr  
commodity exchange 商品交易所 u(3 u
Z:  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 Cxq|N]E  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 ::{\O\w  
commodity flow method 商品流动法；商品流通法 Jc?zX8>Ae:  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 o|d:rp!^  
commodity futures contract 商品期货合约 T^]]z}k  
commodity market 商品市场 evZP*N~G  
commodity tax 商品税 qJs_ahy(  
commodity trading adviser 商品交易顾问 E4o{Z+C  
commodity trading adviser's representative 商品交易顾问代表 ;]xc}4@=mg  
commodity trading advisory contract 商品交易顾问合约 IT=y+  
commodity warrant 商品期权证 ;;i419  
commodity-based investment 以商品为基础的投资 BZhf/{h[@  
common fund 共同基金 Y*pXbztP  
common property 分权共有财产 Zs t)S(  
common share 普通股 $X;O
K  
common stock 普通股 >{(c\oMD  
Commonwealth Bank of Australia 澳洲联邦银行 [mwqCW&  
Commonwealth Development Corporation 英联邦发展公司 %pWJ2J@  
Commonwealth Finance Ministers Conference 英联邦财长会议 a0]GQyIG  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 y`$qcEw  
Commonwealth income tax 英联邦入息税 @i'D)6sC  
Commonwealth Preference 英联邦特惠制 IAkQR0fcN  
communal property 公有财产；公有产业 !wE% <Fh  
communication expenses 通讯费用 m4W(h6  
Community Preference 欧共体特惠制 :j3^p8]  
commutation of pension 退休金的折算 $X:,Q,?  
commuted gratuity 折算酬金
"qC3%9e  
commuted pension gratuity 经折算的退休酬金 ~X2# z|  
Companies Act [United Kingdom] 《公司法令》〔英国〕 KXx;~HtO  
Companies Handbook 《上市公司手册》 K)x6F15r  
companies inspector 公司检查员 ^F?B_'  
Companies Liquidation Account 公司清盘帐户 Am3j:|>*  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus h*KDZ+{)  
《公司条例：供股章程须载有的资料》 `}P9[HP  
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司条例：招股章程须载列有关土地或建筑物的评估的资料》 _}j>  
Companies Registration Officer 公司注册主任 'HfI~wN  
Companies Registry 公司注册处 lMW6D0^  
Companies Registry Trading Fund 公司注册处营运基金 X`&Us  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 "Ltp]nCR  
Company Formation and Enforcement Division [Companies Registry] jQz^)8)B  
公司成立及条例执行部〔公司注册处〕 o6 NmDv5  
company in which the public are substantially interested 由公众拥有相当权益的公司 9`/ywt3Y  
company limited by guarantee 担保有限公司 PDc4ok`)  
company limited by shares 股份有限公司 t:lDFv4s  
company register 公司登记册 0Z((cI\J  
company registration fee 公司注册费 ~FI} [6Dd  
company with limited liability 有限法律责任的公司 _{^F8  
company's memorandum 公司组织章程 0V8G9Gj  
company's reserve 公司储备 [Z'4YXS  
comparative advantage 比较优势；比较利益 d_:tiHw$  
compensation 补偿金；赔偿 ^cW{%R>XY  
Compensation Committee [Stock Exchange of Hong Kong Limited] Z$Ps_Ik  
赔偿委员会〔香港联合交易所有限公司〕 p8F$vx4,  
compensation from insurance 保险赔偿 +LWgby4q  
compensation fund 赔偿基金 T|oDJ]\J  
compensation fund levy 赔偿基金征费 *x#5S.i1  
compensation rate 补偿率 FDFVhcr  
Compensation Review Committee 赔偿检讨委员会 {az LtTh  
compensation scheme 赔偿计划 7~MWp4.  
compensation trade 补偿贸易 ?|2m0~%V=  
compensation value 补偿值 yYk?K<ou  
compensatory payment 补偿付款 3\<(!yY8  
competition and pricing strategy 竞争与定价策略 k ;vOPcw  
competitive edge 竞争优势 9<!??'@f  
competitive price 具竞争力的价格 :SF8t`4`  
competitive tender 竞争性投标 f
B; o3!y  
Compliance Committee [Stock Exchange of Hong Kong Limited] TxkvHiq2  
监察委员会〔香港联合交易所有限公司〕 ONcS
,oHW  
component of expenditure 开支组成部分 pek5P4W_  
Composite Consumer Price Index 综合消费物价指数 ER]C;DYX  
composite index 综合指数 %HZ!s `w_  
composite rating 综合评级 [.G~5%974  
composite return form 综合报税表 5=MM^$QG  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 <&M5#:
u  
composite tax return 综合报税表 eLN(NSPoS  
composition 组合成分；债务重整协议 E&W4`{6K4  
composition of earnings 收益组合成分 K,HR=5  
compound increase 复合增加率；复合增长率 9Cb>J  
compound interest 复利 <l9qhqHv&  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 IP1{gMG  
comprador note 买办票据 \H
Jt}  
comprador order 买办付款令票 qp1rP#  
comprehensive income tax 综合所得税 n lvDMZ  
comptroller 审计主任 H&ZsMML/%  
compulsory liquidation 强制清盘 M^A;tPw  
compulsory winding-up 强制清盘 ##NowO  
computation 计算；计算表 l]e7  
computational procedure 计算方法 CH h6Mnw  
computer audit programme 电脑审计程序；电脑核数程序 TlBu3z'P  
concentrated position 集中持仓量 b(g?X (&  
concentration risk 资金集中风险；集中融资风险 V:
4($  
concept stock 概念股 (e{pAm  
concession 特许权；宽减措施；优惠 {[B`q  
concession contract 特许经营权合约 PmE2T\{s!  
concessionary rate 优惠率 o{QPW  
concordat 协定；契约；国际监管条约 }"c
hm=b  
condition 条件 ?jBh=X\]:  
conditional endorsement 附有条件的背书 /`VtW$9-  
conditional offer 有条件要约 t3$+;K(  
conditional sale agreement 有条件售卖协议 8|#p
D4e  
conditions of tender 投标章程 X=OJgyO/  
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》 o[eIwGxZ  
conduct of business standard 业务操守准则 Os7 3u#!'  
Confidentiality Understandings 保密谅解文件 s%qK<U4@;Q  
confirmation letter 确认书 _\xd]~ELj  
confirmation of mail transfer 信汇证明书 )wYbcH  
Confirmation of Payment 已缴税证明书 vV9q5Bj:  
confirmed letter of credit 保兑信用证 V0WFh=CM@  
confirming bank 保兑银行 *[_>d.i  
confiscation order 没收令 (PCv4:`g  
connected transaction 关连交易 [P_1
a`b  
consensus capitalism 共识资本主义 M%2F7 FY  
conservative investor 保守投资者 pn~$u  
consideration 代价；对价；约因 mM7S9^<UH  
consideration issue [listing method] 代价发行〔上市方式〕 NLxsxomj  
consideration other than cash 现金以外的代价 Y;'7Ek)  
consignee 收货人；代售人 MoP0qNk  
consignment 托运；寄售 rx#\Dc}  
consignor 付货人；托运人；寄售人 fOyLBixR  
consolidated account 综合帐目 Ge;plD-f  
consolidated account expenditure 综合帐目开支 P1 `-OM  
consolidated balance sheet 综合资产负债表 l0$ +)FKd  
consolidated cash deficit 综合现金赤字 `cr.C|RT:  
consolidated cash surplus 综合现金盈余 ou@ P#:<B  
consolidated enterprises sectorial index 综合企业分类指数 |f0KIb}d  
consolidated net earnings 综合净收益；综合净盈利 }A"%YDrNbG  
consolidated net profit 综合净利润；综合纯利 29#;;n}p  
consolidated policy 综合保单 (HkMubnqg  
consolidated price 综合价格 ,Mwj`fgh
 
consolidated profit and loss account 综合损益帐；综合损益表 >p 7e6%  
consolidated public sector expenditure 公营部门综合开支 m+Yj"RMx&  
consolidated revenue account 综合收入帐 G =+sW  
consolidated shareholders' fund 综合股东资金 *5#Y[c  
consolidation of shares 股份合并 i-E~ZfJ  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 bgm$<;`U  
consortium company 财团公司 r=+r5k"`  
consortium loan 银团贷款 1qb
3.  
constant dollar figure 固定币值 'qhA4W9  
constant market price 固定市价 g
<Sa{<0  
constant price 固定价格 *r+i=i8{  
constant price series 固定物价计算数列 zRJopcE<  
constant rate 固定比率 (6G5UwSt  
constituent stock 成分股 S0~F$mP'  
constitution 章程；组织章程 94F9f^ L  
construction output 建造产出量 jv]:`$}G\  
constructive trust 法律构定信托 -<i&`*zG  
consultant accountant 顾问会计师 QP?Z+P<  
consultant's fee 顾问费 qf9.S)H1Z  
Consultation Paper on Proposed Regulation on Share Margin Financing ,bCPO`45  
《监管股票按贷财务的建议谘询文件》 S3Tww
]q  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability t HPC  
《有关联交所检讨董事资格的程序的谘询文件》 xS,#TU;)Ol  
consumer behaviour 消费者行为 >b0e"eGt  
Consumer Council 消费者委员会 pVw)"\S%  
consumer credit financing operation 消费者信贷业务 @`?"#^jT  
consumer demand 消费者需求 g0^%X9s  
consumer durables 耐用消费品 )=X8kuB~  
consumer expenditure 消费开支 "@E1^
  
consumer goods 消费品 |_%|  
consumer market 消费市场 H>`?S{J  
consumer price 消费物价 JF_\A)<ki  
Consumer Price Index [CPI] 消费物价指数 Vcl"qz@Fj  
Consumer Price Index (A) 甲类消费物价指数 <vA^%D<\~  
Consumer Price Index (B) 乙类消费物价指数 yKa}U!$   
Consumer Price Index Classification System 消费物价指数分类法 >=i47-H  
Consumer Price Index Report 《消费物价指数月报》 jpaY:fcF  
Consumer Price Index series 消费物价指数系列 <Dt,FWWkv'  
consumer price inflation 消费物价上涨 ~^IS{
1  
Consumer Representative Action Fund 消费者集体诉讼基金 RIM"MR9qe=  
consumer sentiment 消费意欲 d"nE+pgE  
consumer spending 消费开支；消费支出 gNzQ"W=  
consumption expenditure 消费开支 6lq7zi}'w  
consumption pattern 消费模式 v/Z}|dT"  
consumption product 消费产品 NJ7N*  
consumption tax 消费税 HH2*12e  
contango 交易延期费；延期交割费；期货溢价 wI}5[m  
contingencies warrant 紧急拨款令；应急支款授权书 ZsUxO%jP  
contingency 应急费用；意外开支准备金 rG
Rxofi.  
contingency allowance 应急准备金 GOa
](oD}  
contingency sum 应急费用；意外开支准备金 %dS7u$Rnh  
contingent assets 或有资产 W==HV0n  
contingent debt 或有债权；待确定债务 F1)Q#ThF\  
contingent interest 待确定的权益 7 4aap2^  
contingent liabilities 或有负债 ?'$=G4y&?  
contingent profit 或有利润
OtF{=7  
contingent right 或有的权利 g^^%4Y  
continue to hold a deposit 继续持有存款 Yk:fV&]  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 ?a~=CC@  
continuing rent 连续租金 lVXgp'!#j  
continuing trustee 留任受托人 s+tS4E?  
continuous licensing system 长期持牌制度 Nj.(iBmr  
Continuous Net Settlement System [CNS System] 持续净额交收系统 $ZXy&?4  
contra account 对销帐户 @"kA&=0;|J  
contra flow 资金回流 ay'=M`uO_  
contra item 对销项目 &.+[~2  
contra transfer 对销转拨 X!CLOHVAa  
contract 合约 C1|e1  
contract for difference 差价合约 Zo;@StN3}T  
contract for service 服务合约 H[<"DP  
contract for settlement 平仓合约 eP'e_E  
contract note 成交单据 e&7GW9FSg  
contract of copartnery 合伙合约 //e.p6"8h  
contract of indemnity 弥偿合约 Z,,Da|edH  
contract of insurance 保险合约 u$&7fmZ  
contract of reinsurance 再保险合约 +sE81B  
contract price 合约价格 Gc4N)oq)}b  
contracting party 订约人；立约人；缔约国 wv ,F>5P  
contractual agreement 合约协议 %6L!JN  
contractual commitment 合约承担 .pi#Z/v  
contractual joint venture 合约式联营企业 @p|[7'  
contractual mutual fund 合约互惠基金 23pHB
|X  
contractual right 合约权利 OWB^24Z&3  
contractual savings fund 合约储蓄基金 X||oiqbY  
contributed surplus 实缴资本盈余 0FjSa\ZH  
contribution 出资；供款；捐款；分担款项 |j^>6nE  
contribution account 供款帐户 i{T0[\4  
contribution to gross domestic product 在本地生产总值中所占比率 "KW\:uc /  
contribution to investment 出资额 [_L:.,]g8  
contribution to pension fund 退休金供款 >Bskw2  
contributor 供款人；出资人；捐助人 nrwb6wj  
contributory 分担人 ECg/ge2  
contributory scheme 供款计划 @XDU!<N  
contrived cessation of business 有预谋的停业 YANg2L>MK  
control 控制权；控制；管制 \KLWOj%  
control of a company 公司的控制权；公司控股权 8\. #  
control of business 业务的控制权 ;'}1  
controlled company 受控制公司 (IIOKx_  
controller 控制人；控权人；会计长  Cg}cD.  
controller of an authorized institution 认可机构控权人 !7AW_l9`i  
controlling company 控股公司 L;fhJ~r  
controlling interest 控制权益；控股权益 aMZ6C <N  
controlling officer 管制人员 DD"]as"#  
controlling officer's report 管制人员报告 D gY2:&0  
controlling shareholder 控股股东；持有控股权的股东 hKQT,  
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》 GLnj& Ve  
conventional lending 传统放款；常规放款 bH3-#mw5w  
conversion 兑换；换算；转换〔证券〕 ztgSd8GGE  
conversion factor 换算因数 i?qS8h{  
conversion of stock 公债的转换 j@ UIN3  
conversion rate 兑换率；换算率；转换价格〔证券〕 -AD3Pd|Y[  
convertibility 可兑性；兑换性；自由兑换 8.{5c6G  
convertibility undertaking 兑换保证 wcsUb9(  
convertible 可兑换；可换股 9N5&N3  
convertible currency 可兑换货币 KNQX\-=  
convertible debenture 可转换债权证 MHI0>QsI  
convertible loan stock 可转换股的债权股额 x}AWWmXv  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 h[ba$S,T  
conveyance 转易；转易契；财产转让证书 TN.mNl%  
conveyance of property 财产转让 Rl.3p<sX  
conveyance on sale 售卖转易契 +QtK "5M  
conveyancing fee 业权转易费 'F5&f9A  
conveyancing scale charges 物业转易收费标准 o" &7$pAh  
cooling-off period 冷静期 ^7Z)/c`"  
co-owner 共同拥有人；分权共有人 lyF~E  
co-partner 共同合伙人 -PBm@}*  
co-partnership 共同合伙 qg'RD]a>R  
Copenhagen Stock Exchange 哥本哈根证券交易所 (pREo/T  
core capital 核心资本 %%G2w63M  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons :nCGqg  
《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》 s34{\/'D+  
Core Principles for Effective Banking Supervision [Basle Committee] {"Van,w  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 5^ARC^v  
cornering “夹仓”；轧空；囤积居奇 ;&s`g   
corporate borrower 借款公司；借款机构 crz )F"  
corporate business 公司企业；公司业务 sn@gchO9s  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] (Z,v)TOXjV  
企业传讯部〔香港联合交易所有限公司〕 yS@c2I602  
corporate customer 公司客户 vf
K^^S  
corporate dealer 公司交易商 !L2R0Y:a  
Corporate Finance Division [Securities and Futures Commission] i`z1if6O  
企业融资部〔证券及期货事务监察委员会〕
-ce N}Cb3  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 q}*(rR9/Br  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 i'
H{cN6  
corporate governance 公司管治 8uP,#D<wZ  
corporate income tax 公司所得税 ]EnB`g(4;  
corporate investment adviser 公司投资顾问 :p;!\4)u  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 }cn46L%/  
corporate plan 公司计划 "|{NRIE  
corporate practice 执业法团 ?S~HnIn  
corporate profits tax 公司利得税 o:.={)rX  
corporate savings 公司储蓄 r?nvJHP  
corporate service tax 公司服务税 -Ds}kdxw  
corporate signature 法团的签名 yS[:C 2v  
corporation 法团；公司 V:fz  
corporation bond 公司债券 W-qec  
corporation stock 公司股证；地方债券〔英国〕 8`v+
yHjG  
corporation tax 公司税 1p[C5j3  
correction phase of stock market 股市调整期 <1Y
INkRz  
Correctional Services Industries Suspense Account 惩教工业暂记帐 /x c<&  
corrective affidavit 修正遗产申报誓章 @%d g0F}h  
correspondent bank 代理银行 4w
\ r `@  
Cosmos Finance Limited 宇宙财务有限公司 jVC`38|  
cost 成本；费用；价格 !8lG"l|,l  
cost centre 成本中心 
k
|k  
cost competitiveness 成本竞争力 ea kj>7\s  
cost control 成本控制；成本管理 m2F2  
cost convention 原值成本法；成本惯例 n+QUT   
cost effectiveness 成本效益；经济效益 Jr$,w7tQn@  
cost efficiency 成本效率 ]-QY, k  
cost element 成本要素 O-J;iX}  
cost flow 成本流转 *1"xvle  
cost input 投入资金 |5oK04<  
cost management information system 成本管理资料系统 -^LUa]"E  
cost of an asset 资产成本 $&&mGD;?K  
cost of borrowing 借贷成本 7|%|w  
cost of capital 资本成本；资金成本 I@Pp[AyG  
cost of installation 安装费 6_]-&&Nr  
cost of issue 招股费用；发行股份费用 s~ ||Vv!  
cost of living 生活费用 "O{j}QwY  
cost of transmitting 传送费用 +Z> Y//  
cost overrun 成本超支 kW#,o9f\  
cost price 成本价格 *j5>2-C &  
cost price structure 成本价格结构 `B6*wE-|  
cost to the revenue 政府收入的损失；政府减少的收入 _&V%idz!0  
cost-benefit analysis 成本效益分析 M8
dv y!D  
cost-benefit study 成本效益研究 Le;;
Yd}f  
cost-book company 以成本帐原则组成的公司 701a%Jq_2  
cost-effectiveness analysis 成本效益分析 kt`_n+G  
costing 成本计算；成本计算法 KZy2c6XO;  
costing and pricing policy 成本及定价政策 Y-!~x0-H  
costing exercise 成本计算工作 :btb|^C  
costing review 成本检讨 $J6Pv   
cost-of-living allowance 生活津贴 L7i2is  
cost-of-living index 生活指数；生活费用指数 V`P8oIOh]  
cost-plus pricing 成本加成定价法 4/KGrY!ck  
cost-push inflation 成本推动的通货膨胀 z=mH\!  
cost-recovery basis 收回成本的原则 %Ms"LoK  
cost-related charges 依成本而定的收费 q^!_jMN5  
cost-related fee 依成本而定的收费 O[}{$NXw  
co-surety 共同担保人 A*+pGQ  
co-trustee 共同受托人 w`BY>Xft0
 
cotton futures 期棉 ] V|hDU=t  
Council of SEHK 联交所理事会 gu?e%]X3  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 o>|&k]W/  
counterclaim 反申索 C,;T/9  
counterfoil 联页〔收据〕；存根〔支票〕；票根 yS#)F.  
counter-guarantee 反担保 #(@!:f1  
counter-inflationary policy 反通货膨胀政策 MB7UI8  
countersignature 副署签名；连署签名 Fl0(n #L  
country debt provisioning 债务国坏帐准备 Z9 z!YaOL  
country of beneficial ownership 实益拥有国 G5WQTMzf&  
coupon 息票；赠券 HQp\0NC]  
coupon rate 息票利率 UY>[  
cover 保证金；承保范围；补仓 @jL](Mq|]  
cover note 临时保单 SjosbdD  
cover short position 补仓；填平空仓 {F!/\2a  
coverage 保额；承保范围 ;X_bDiG$  
covered call 备兑认购期权 0Q7teXRM  
covered option 备兑期权 vHJOpQmt~  
covered warrant 备兑认股权证 z*V 8l*  
crash 狂泻；暴跌；崩溃 &}'FC7}  
creation of new heads and subheads 开立新总目及分目 fe!eZiE  
credit 信用；信贷；信用证；贷项 kM6i{{Q  
credit advice 贷项通知书 rn$G.SMgz  
credit agency 征信所；信用调查机关 2xLEB&  
Credit Agricole Indosuez 东方汇理银行 ]I,(^Xq3a(  
credit arrangement 信贷安排 =Bg $OX  
credit balance 贷方结余 s5bqS'%  
credit card 信用卡 BGd# \2  
credit card scheme 信用卡计划 SFu]*II;
{  
Credit Commercial de France 法国商业银行 sX@}4[)<&  
Credit Committee 贷款委员会 }SfS\b{|~  
credit control 信贷管制 ,?>{M  
credit conversion factor 信贷换算因数 i)iK0g"2  
credit easing 放宽信贷 ^4b;rLfk@  
credit exposure 信贷风险 c"O4=[N: ;  
credit facility 信贷安排；信贷融通；信用透支 Z~0TO-Q  
Credit Guarantee Scheme 信贷保证计划 N \~}`({  
credit item 贷项 6"Ze%:AZZ  
credit limit 信贷限额 ]'NL-8x">  
Credit Lyonnais 里昂信贷银行 /Nc)bF%gX  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 YdZ9##IU3  
credit rating 信贷评级 |(%=zb=?X  
credit rating agency 信贷评级机构 rp '^]Zx  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 `q9n`h1  
credit risk 信贷风险 {q/;G!ON.S  
credit sale 赊销；赊售 4U8N7  
credit side 贷方 L6?~<#-m\M  
credit squeeze 信贷紧缩；收紧信贷 {RGQX"k  
credit to... 记入……帐目 )3 I~6ar  
credit to be given against tax 税款抵免 {#.<hPXn  
credit transfer 信贷转帐；信用转帐 J9*i`8kU.  
credit union 储蓄互助社 3P
jX;U|  
Credit Union League of Hong Kong 香港储蓄互助社协会 &cWC&Ws"  
creditor 债权人 PNo9.-@G  
creditor's petition 债权人的呈请书 =F2`X#x_j  
creditworthiness 信誉；信用可靠程度 csd9[=HW/Q  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 rB|1<jR  
criminal bankruptcy 刑事破产 4]HW!J  
criminal bankruptcy order 刑事破产令 Vx}e,(i  
criminal bankruptcy petition 刑事破产呈请书 3(Ns1/;?,  
criterion for credit 授信原则 }[{9u#
@#  
critical path analysis 关键路线分析法；要径分析法 =P9Tc"2PN  
cross rate 套价；套汇汇率；交叉汇率 ?y]R /?  
cross-currency settlement risk 跨国货币结算风险 m-qu<4A/U|  
crossed cheque 划线支票 !4a#);`G  
crossed trade 交叉买卖；交叉盘买卖 Q#X'.](1  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 Ma'#5)D  
cross-holding 相互持股；交叉持股 `W>Sss  
cross-margining 跨市场保证金制度 %)72glB  
cross-referencing system 相互参照系统 )7{r8a  
cross-subsidization 互相资助；互相津贴 %Z+**>1J  
Crown Agent 英联邦代办 .l hS
 
crude activity rate 粗略经济活动率 BoQ%QV69%  
crude econometric model 粗略计量经济模式 =:Yrb2gP_\  
culpable insider dealing 应受谴责的内幕交易 1 0zw}1x  
cum dividend 连股息 UlWm). b;v  
cumulative appreciation 累积升值；累积增值 [7Q%c!e$*  
cumulative deficit 累积赤字；累积亏损 gKY
6S?  
cumulative dividend 累积股息 jXVvVv  
cumulative financial position 累积财政状况 fLpWTkr0  
cumulative realized investment 累积的已实现投资 +J85Re `  
currency 货币 M KX+'p\w  
currency adjustment factor 货币调整因子；币值调整因素 t-5K dLB  
currency board arrangement “货币发行局”制度 S[gACEZ =  
Currency Board Operations Sub-Committee 货币发行委员会 q'/o=De  
Currency Committee [Hong Kong Futures Exchange Limited] |g>
Q3E  
货币委员会〔香港期货交易所有限公司〕 fJP *RVz  
currency crisis 货币危机 ?K;l 5$?%  
currency denomination 货币面值 F\hVunPVx  
currency futures 货币期货；外汇期货 `dD_"Hdt  
currency futures contract 货币期货合约；外汇期货合约 Z)IF3{*  
currency in circulation 流通货币 D^2lb"3  
currency matching 货币配对 (c&%1bJ  
currency note 纸币；钞票 qe'ssX;  
currency option 货币期权 3A{)C_1a  
currency swap 货币掉期；货币互兑；货币互惠信贷 "G-h8IN^O  
currency warrant 货币认兑证；货币认股权证 ]kXWeY<  
current account 往来帐户；支票户口；经常帐目 6" <(M@
 
current assets 流动资产 K@JaN/OM  
current domestic value 现行本地价格 AAs&P+;  
current liabilities 流动负债 NM^uP+uS  
current market price 当时市价；现时市价  VM:|I~gJ  
current price 当时价格；现时价格 dC8}Ttc}  
current price series 当时物价计算数列 ";7xE#jRk  
current year rules of assessment 当年度评税规则 xkw=os  
cushion 缓冲；缓冲时限〔债券〕 G
@`ZDn  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 Xt
fs)"  
custodian 保管人 _;U%`/T b  
custodian trustee 保管受托人 x@QNMK.7  
custody 保管 w[\rS`J  
customer 客户 n1b:Bv4"]#  
customer lending 客户贷款 UlXxG|  
customer statement 客户对数单；客户结单 MoQ\~/Z|  
cut loss “斩仓”；减少损失 ;2\6U;  
cut margin “斩仓” (hdu+^Qj=  
cut-off date 截止日期 dCS f$5  
cut-throat competition 割喉式竞争；恶性竞争 c|`$ h  
cycle of activity 活动循环；商业循环 $|@vmv0  
cyclical fluctuation 周期性波动 UgK c2~  
cyclical inflation 周期性通货膨胀 <ShA_+Nd  
cyclical nature of the economy 经济的周期性情况 4xq|  
$.kJBRgV*  
D.A.H. Private Bank Limited安新私人銀行有限公司 0}qlZFB  
Dah Sing Bank Limited大新銀行有限公司 9&uf
  
Dah Sing Finance Limited大新

顶 }.&;NgZS  
J{prI;]K  
知识太多了 t"YsIOT:O"  
;Su-Y!&%  
要慢慢看 R'zi#FeP  
谢谢斑竹了