一些有用的会计术语C

C: U3u j`Oq  
muAgsH$/  
calendar year figure 历年数字 i0nu5kD+d  
call 催缴通知；认购期权 x7GYWK 9  
call deposit 通知存款；活期存款 ~^bf1W[  
call loan 短期同业拆借；通知贷款 T*z*x=<5  
call margin 补仓；追加保证金 I= 2jQ>$Q  
call market 短期同业拆放市场 >N~orSw%  
call money 短期同业拆借；活期贷款 t|P+^SL  
call option 认购期权；看涨期权 &G!~@\tMg  
call price 赎回价格；提前赎回价 ;;S9kNp^v  
call warrant 认购认股权证；回购认股权证 &'k:?@J[  
callable share 可收回股份；可兑付股份 v,|jmv+:  
called up share capital 已催缴股本 :.=#U  
Canadian Dollar [CAD] 加拿大元 vM?,#:
5  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 (QTQxZ
 
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 Y0yu,  
cancellation price 取消费 @ 3rJ$6W  
cap 上限 l?A~^4(5a/  
capital 资本；资金 =6a=`3r!I  
Capital Accord 《资本协定》 &PPYxg<  
capital account 资本帐；非经常帐 ;o158H$gz;  
capital account commitment balance 资本帐承担额结余 &z05h<]  
Capital Adequacy Directive [CAD] 《资本充足指引》 JmC2buO  
capital adequacy ratio [CAR] 资本充足比率 + B<7]\\M  
capital allowance 资本免税额 D+u\ORj  
capital alteration 资本变更 87F]a3  
capital and liabilities ratio 资本负债比率 z))rk vL%  
capital and liquidity requirement 资本与流动资金的规定 ;6$W-W _  
capital appreciation 资本增值 1{Ik.O)  
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 WDI3*  
capital assets 资本资产 W=y9mW|p/  
capital at risk 风险资本 ~7gFddi=i  
capital base 资本基础；资金基础 ymn@1BA8J  
capital charges 资本支出；资本费用 1:RK~_E  
capital commitment 资本承担 .1q~,}t
oX  
capital contribution certificate 出资证明书 Gqz)='  
capital convergence 划一资本充足比率 WF.$gBH"  
capital cost 资本成本；建设成本；建设费用 N*)8L[7_;  
capital cover 资本保证 jE5  9h  
capital deficit 资本亏绌；资本赤字 U,3K6AZA 7  
capital divided into shares 资本分成股份 g<0%-p  
capital element 资本因素；资本部分 T[9jTO?W2  
capital equipment 资本设备 f7AJSHe  
capital expenditure 资本开支；非经常开支 \c^jaK5  
capital expenses 资本费用 h] TVi$J  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 -EIMh^  
capital flow 资金流量 2 ]6u Be  
capital formation 资本形成；集资 Y%cA2V\#m  
capital formation figure 资本组合数字 uC ;PP=z  
capital fund 资本基金 zgO
wSg8  
capital gain 资本增益；资本增值 k.f:nv5JO  
capital gains tax 资本增值税 Ox1QP2t6Y  
capital goods 资本财货；资本货物 1UWgOCc  
capital grant 非经常补助金；非经常拨款；建设补助金 @9P9U`ZP  
capital grant cycle 建设补助金周期 -r0\  
capital injection 注入资本；注资 _[Wrd?Z  
capital input 投入资本 eeR@p$4i  
capital intensity 资本密集度 +uXnFf d^  
capital intensive 资本密集 p" W0$t.  
capital investment 资本投资 &IY_z0=  
Capital Investment Fund 资本投资基金 s|`)'  
capital loss 资本损失 (w  
capital maintenance 资本保值；资本保留 *wyLX9{:  
capital market 资本市场；资金市场 B{7/A[$%C  
capital market instrument 资本市场票据 tF1%=&ss  
capital money 资本款项 m&c(N  
capital money subject to a trust 信托财产资本 jmVy4* P_  
capital movement 资本流动 jJC((1|  
capital nature 资本性质 TTak[e&j3  
capital outlay 资本支出 nezbmpL4  
capital portion 资本部分 ;XuEMq,Di  
capital profit 资本利润 6u3(G j@  
capital project 基本工程项目；非经常开支项目 n 9M6wS  
capital receipt 资本收入 X,CFY  
capital redemption 资本赎回 m*,[1oeG&  
capital redemption business 资本赎回业务 YQs
c(6  
capital redemption contract 资本赎回合约 BkqW>[\5xm  
capital redemption reserve 资本赎回储备 dR{ V,H7N  
capital reduction 资本减缩；减资 r}Av"  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] +>({pHZ<S  
股本削减计划〔香港联合交易所有限公司〕 nOzTHg8  
capital repayment 偿还资本 J, >PLQAa  
capital reserve 资本储备；后备资本 1D DOUV  
capital revenue 资本收益；非经常收入 ^PpFI  
capital spending 资本开支；资本支出；非经常开支 SXF_)1QO\W  
capital stock 股本 f_Bf}2Eedj  
capital stock subscription 认缴股本；认购股本 8nR,GW\  
capital subsidy 建设津贴；基本建设津贴 "A3xX&9-q  
capital subvention 非经常资助金 >:|q J$J.  
capital sum 资本额 1yc@q8  
capital tax 资本税 .q}k  
capital transfer tax 资本转移税 k]YGD  
capital turnover 资本周转率 z*1K<w8  
capital value 资本价值 oPZ4}>uV  
capital works project 基本工程项目 IQv>{h}  
Capital Works Reserve Fund 基本工程储备基金 wB"Gw` D  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 ZK*aVYnu  
capitalization 资本化；资本总额 JFdzA  
capitalization of interest 利息化作本金 x*V<afLY[  
capitalized interest 化作本金的利息 9x,+G['Zt  
capitalized loan 转作资本的贷款 O,#[m:Ejb  
capitalized value 资本还原值；资本化价值 Lcm!e  
capitation grant 按人计算的补助金 (DAJ(r~  
captive insurance business 专属自保保险业务 z6(Q 3@iO  
car insurance 汽车保险 5,Zn$zosJC  
Caribbean Development Bank 加勒比开发银行 P^-9?uBno  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] G$<0_0GF  
意大利嘉利堡银行 h (2k;M^s  
cartel 同业联盟；卡特尔 2_v>8B  
cartelized rates system 联营式利率制度 ![%,pip2/&  
cash 现金；现款 cIjsUqKa  
cash accounting system 现金会计制度 {Wo7=a
R  
cash acquisition 以现金投资所得的资产 Df^S77&c!  
cash allowance 现金津贴 N3) v,S-  
cash assets 现金资产 7i/Cax  
cash at bank 银行现金；银行存款 Y1IlH8+0  
cash balance 现金结余 9f`Pi:*+/  
cash basis 现金收付制；收付实现制 w.H+$=aK  
cash basis accounting 现金收付制会计；收付实现制会计 YvX I  
cash bonus 现金红利 +6atbbe}  
cash book 现金出纳帐；现金簿 *E'K{?-K  
cash client 现金客户 ?f&I"\y  
cash commission rebate 现金回佣 F)Lbr>H?I  
cash compensation 现金补偿 #J_i 5KmXJ  
cash contribution 现金承担额；现金分担额 Xg,BK0O  
cash cost 直接费用；现金成本 OFv} jT  
cash coupon 现金礼券 KHtY +93  
cash credit 现金信贷 (P-<9y@  
cash deficit 现金赤字 d.A0(*k,  
cash deposit and withdrawal 现金收支 |e\%pfZ  
cash disbursement journal 现金支出日记簿 5@ug1F&  
cash disbursement slip 现金支出传票；现金支出单 ZD(gYNi  
cash flow 现金流量；银根 }__+[-  
cash flow lending 流动现金放款；无抵押融资 stPCw$@  
cash flow statement 现金流量表；现金流动表 2X_ef  
cash flow surplus 现金流量盈余 L_,U*Jyo  
cash in hand 库存现金；手头现金 @Rm/g#!h"  
cash in till 备用现金 :F&WlU$L  
cash in transit 运送中现金；在运现金 -wB AFr  
cash input 投入现金 s?Kn,6Y  
cash input figure 现金投入数字 Hik[pVK@  
cash limit 现金支出限额；现金限额 O [/~V=  
cash margin 现金保证金 z{\.3G  
cash market 现货市场；现金交易市场 L@XeAEIq  
cash offer 现金要约；现金补偿额 bd4q/w4q  
cash payment 现金付款；现金支付 "|if<
hx+  
cash position 现金头寸 /V&Y@j  
cash price 现金价格 s><co]  
cash receipts journal 现金收入日记簿 JFZ p^{  
cash receiving slip 现金收入传票；现金收入单 PBmt.yF  
cash settlement 现金结算 c'b,=SM  
cash surplus 现金盈余 I1gu<a  
cash with order 订货付现；凭票即付 C7#$s<>TO  
cashier's order 银行本票 AN@Vos Cu  
cashier's order outstanding 未承兑的银行本票 %[J( ,rm  
cash-limited subhead 有现金支出限额的分目 cu-WY8n  
cash-sweep 现金彩票活动 c,@6MeKHq  
casual client “散客”；“散户” \ (,2^T'$J  
CCASS Depository 中央结算系统证券存管处 amRtFrc|  
CCIC Finance Limited 中芝兴业财务有限公司 C7{wI`~  
cedant 分出者 ?D_zAh?pW  
ceding company 分出公司 <  -Nj  
ceding insurer 分出保险人 Gkl#s7'  
ceiling 上限 VI?[8@*Z  
ceiling price 最高限价 U:Y?2$#  
central bank 中央银行 Z(L>~+%  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 ]9' \<uR  
central banking 中央银行业务 ydt1ED0Q-  
central banking function 中央银行职能 6XP>p$-  
Central Clearing and Custodian System 中央结算及托管系统 pPE4~g 05h  
Central Clearing and Depository System 中央结算及存管系统 +"!IVHY  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 xIn
WcQ  
central clearing house 中央结算所 yC[}gHv  
central clearing system 中央结算制度；集体交收系统 5GKz@as8  
central custody system 中央托管系统 (<h,R@:  
central depository 中央存管处 *b&|  
central depository system 中央证券存管制度 f =Nm2(e  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 7$'ja  
central rate 中央汇率；中心汇率 6[cMPp x  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 _/Hu'9432  
Central Tender Board 中央投标委员会 .MKxHM7  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 YW*ti|u|w  
centralized budgetary and payments system 集中预算及支付制度 Vh&uSi1V  
centred 12-month moving average 十二个月定位移动平均数 4 QWHGh"  
certificate of approval 批准证明书 344- ~i*  
certificate of beneficial entitlement to property 资产权益证书 %vW@_A~  
certificate of compliance 合格证明书；合约完成证明书 [Y[|:_+5  
certificate of deposit [CD] 存款证 M-n +3E9  
certificate of exemption from estate duty 豁免遗产税证明书 #u~8Txt  
certificate of incorporation 公司注册证书；法团注册证书 ||hd(_W8  
certificate of incorporation of registered trustees 注册受托人法团证书 `!i>fo~  
certificate of indebtedness [CI] 负债证明书 v
"j7},P@  
certificate of insurance 保险证书 NunT1ved  
certificate of interest 权益证明书；息票 LVSJK.B  
certificate of means 资产证明书 u!O)\m-  
certificate of participation 参与证明书 8O]$)E  
certificate of payment of profits tax 缴付利得税证明书 },l3N K  
certificate of preference 特惠税证 (UCWSA7oc  
certificate of rateable value 应课差饷租值证明书 Lr`yl$6  
certificate of registration 登记证书；注册证明书 )/UkJ/}j  
certificate of satisfaction 清偿证明书 [ACa<U/  
certificate of transfer 转让证明书 dI`b AP;\  
certificate to bearer 不记名证明书 L!\I>a5C0G  
certification 核证 5( 3tPbm{  
certification fee 核证费 Lx.X#n.]T  
certified cheque 经银行证明可兑现的支票 L9T|*?||  
certified public accountant [CPA] 执业会计师 O%OeYO69  
certified statement 经证明的报表 V[#jrwhA  
cessation of business 停业 kxh $R>  
cession 分保 qTG/7tn "  
C.F. Finance Company Limited 浙一财务有限公司 :V&#Oo  
chance 机会；中彩机会 YM-,L-HMA  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 cY5h6+
_  
change of domicile 迁册 Zf ;U=]R  
change to estimates 修订预算 flRok?iF  
change to the approved estimates of expenditure 核准开支预算的变动 BPW2WSm@<  
charge 费用；押记；抵押 Wh,p$|vL  
charge number 税单号码 yTv
#T(of  
charge on assets 资产的征税 EsdA%`  
charge upon general revenue 从政府一般收入中拨款支付 ,#nyEE  
chargeable 可予征收；应课税的 3= PRe  
chargeable agreement for sale 可予征收印花税的买卖协议 @PutUYz  
chargeable income 应课税入息 1j
DN=hIl  
chargeable normal trading receipt 应课税的一般营业收入 *&XOzaVU  
chargeable profit 应课税利润 n}EH{k9#  
chargeable to tax 应课税 qeypa!  
charged to... 记入……帐目 H+` Zp  
chargee 承押记人 umI@ej+D  
charge-holder 受押人 O|d"0P  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 A|7%j0T  
charging order 押记令 6YNd;,it>p  
chargor's right 押记人的权利 S/V%<<[>p]  
charitable donation 慈善捐款 }Ge$?ZFH  
charitable trust 慈善信托 H>X:#xOA_  
charity property 慈善财产 0 *2^joUv  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 m9 1Gc?c  
charter 章程；特许权 Vmt$]/  
charter of incorporation 成立章程 <v%
Q|r  
chartered accountant 特许会计师 /V0[Urc@  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 pC^d-Ii  
Chartered Institute of Public Finance and Accountancy [United Kingdom] 8MU+i%hd  
特许公共财政及会计学会〔英国〕 mb,\wZ  
charterer 承租人 5<YV`T{5Kl  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 Y'*oW+K  
Chase Manhattan Bank 美国大通银行 {\hjKP   
chattels 实产 evjj~xkt
e  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 ]l
qLC  
Che Hsing Finance Company Limited 浙兴财务有限公司 %vUY
|3G  
check-and-balance system 制约平衡制度 a5caryZ"z  
Chekiang First Bank Limited 浙江第一银行 \xG_q>1_  
cheque 支票 H\R
ejGR  
Chiao Yue Finance Company Limited 侨裕财务有限公司 wDR/Vr"f  
Chiba Bank, Ltd. 千叶银行 AT%6K.  
Chicago Board of Options Exchange 芝加哥期权交易所 52ExRG S  
Chicago Board of Trade 芝加哥交易所 *+(rQ";x  
Chicago Mercantile Exchange 芝加哥商品交易所 NA0Z~Ug>  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 B<.\^fuS  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 Zz:%KUl3  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 & uwOyb  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 \X(*JNQ  
child allowance 子女免税额 0'A"]6  
China & South Sea Bank Limited 中南银行 l+y;>21sTu  
China Affairs Committee [Hong Kong Futures Exchange Limited]
7p!f+\kM  
中国事务委员会〔香港期货交易所有限公司〕 -\%5aXr  
China concept stock 中国概念股 eG2'W  
China Construction Bank 中国建设银行 $A,YQH+  
China Development Division [Stock Exchange of Hong Kong Limited] t&x\@p9  
中国发展科〔香港联合交易所有限公司〕 U8>4ClJ4  
China Economic News 《中国经济新闻》 =Sr<d|\O  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 7KUf,0D  
China State Bank Limited 国华商业银行 s}UJv\*  
Chinatrust Commercial Bank, Limited 中国信托商业银行 ct,;V/Dx  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 M?P\YAn$  
Chinese Bankers Club, Hong Kong 香港银行华员会 ^@=4HtA  
Chinese Banks' Association 香港华商银行公会 \pI {b9  
Chinese Gold and Silver Exchange Society 金银业贸易场 * Z)j"i  
Chinese New Year bonus 年奖；年终花红 <?DI!~  
chit fund 银会 F3o"ETle  
Chiyu Banking Corporation Limited 集友银行有限公司 'ks .TS&  
Chiyu Finance Company Limited 集友财务有限公司 \AoqOC2u  
Cho Hung Finance Limited 朝兴金融有限公司 UYy #DA  
choses in action 无形动产；据法权产 :
,$"Gk  
chronological book 序时帐簿 hRB
?NM  
Chubu Securities Finance Company 中部证券金融公司 g__s(  IJ  
Chung Khiaw Bank Limited 崇侨银行 G[u6X_Q  
Chung Nan Finance Company Limited 中南财务有限公司 ]^wr+9zd  
Chuo Trust & Banking Co., Ltd. 中央信托银行 pNQ7uy  
Chuo Trust Asia Limited 中央信托亚洲有限公司 ?0sTx6x@  
Citibank, N.A. 万国宝通银行 >fT%CGLC0  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 7l*vmF6Z  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 =\)zb'\=d  
Citicorp International Limited 万国宝通国际有限公司 Rq?t=7fX)  
civil debt 民事债项  >PQ?|Uk  
Civil Service Pension Reserve Fund 公务员退休金储备基金 k}
}'fA  
claim 申索；索偿；债权 )ryPK"V  
claim equalization fund 申索平衡基金 km^ZF<.@  
claim for refund of property tax 申请发还物业税 jyyig%  
claim of debt 债权申索 Y1ca=ewFx  
claim on bank 对银行的债权 _):@C:6  
claim to dividend 摊还债款申索 HFyQ$pbBU  
claimant 申索人；索偿人 {<}Hut:a  
claims statistics 申索统计数字  H4YA  
class of insurance business 保险业务类别 }|M:MJ`  
class of property 财产类别 DMp@B]>  
claw-back 递减率 cZoj|=3a  
clearance cost 清拆成本 bF,.6iKI  
clearing 结算；票据交换；清算 #s>'IPc0  
clearing account 结算帐户 /yx)_x{  
clearing and settlement system 结算和交收系统 N.
nGez  
clearing balance 结算差额 glROT@  
clearing bank 结算银行 ?Oy0p8  
clearing cheque 交换支票 L+@X]OW8  
clearing house 结算所；票据交换所 Ayn$,  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 EDnZ/)6Gg  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 B *6ncj  
clearing member 结算会员 vE#8&Zq  
Clearing Members' Fund 结算会员基金 Pn@DHYP  
clearing participant 结算参与者 y[AB,Dd  
clearing rebate 结算费用的回佣 +`V<& Y-5l  
Clearing Rules [SEHK Options Clearing House Limited] {5%d#|?  
《结算规则》〔联交所期权结算所有限公司〕 %" l;  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 +NvpYz  
Clerk to the Board of Review 税务上诉委员会书记 w"QZ7EyJ  
client 客户；委托人；当事人 }ksp(.}G  
client agreement 客户协议 b<"jmB{  
client confidentiality 客户保密的责任 <|82)hO  
client money 客户款项 ! jDopE0L  
client statement 客户结单 @8A[HP  
clients fund 客户资金 Q^@7Yg@l  
close 结算；收市；收盘 9~a5R]x2  
close a position 平仓；轧平头寸 gsa@ci  
close company 股份不公开的公司 a+~b3  
close higher 收市时价位较高 /PR4ILed  
close lower 收市时价位较低 XsFzSm  
close mixed 收市时荣辱互见 vfmY>nr  
close of exchange 交易所停市 i`vy<Dvpz  
close of financial year 财政年度终结 Nvh&=%{g  
close out 平仓 ,Sy&?t}`  
close out a long position 平长仓 F:Ps>  
close out a short position 平空仓 9v3n4=gc  
close steady 收市时价格稳定 n^5Q f\o  
close the gap 弥补差距 m
9&%A0  
closed position 平仓 '<1Cta`  
closed-end investment corporation 股份固定的投资公司 bF+j%=  
close-out price 抛售价格 OP-{76vE&b  
closing account 决算帐户
E m+&I  
closing balance 期终结余；收市结余 Odhr=Hs  
closing price 收市价；收盘价 zx.SRs$  
closing quotation 收市价；收市行情 /nX_Q?mo  
closing rate 收市汇价；收盘汇率 UK,sMKbl1  
closing transaction 平仓交易 D+~*nc~ g  
clothing levy 成衣税 QF*cdc<  
club deposit 零存整付存款 bs16G3-p  
Code of Aid 《资助则例》 JV'aqnb.8\  
Code of Banking Practice 《银行营运守则》 Q&?0 ^;r  
Code of Best Practice [Stock Exchange of Hong Kong Limited] |Sua4~yL(  
《最佳应用守则》〔香港联合交易所有限公司〕 y"U)&1 c%  
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〕 NZ6:ZzM  
Code of Conduct for Persons Registered with the Securities and Futures Commission BD86t[${W  
《证券及期货事务监察委员会注册人操守准则》 pFwJ:  
code of practice 实务守则；经营守则；执业守则 87eH~&<1  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 Rr[Wka9[  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 owVks-/  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 *n[BBz  
Code on Pooled Retirement Funds 《集资退休基金守则》 ib!TXWq  
Code on Share Repurchases [Share Repurchase Code] ~ L>M-D4o  
《公司购回本身股份守则》〔《股份购回守则》〕 y c 8h}`  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 Ze#DFe$  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 KU+\fwYpnk  
co-debtor 共同债务人 imAOYEH7}  
co-financing scheme 共同融资计划 8Djki]  
cognizance 证明令 4*5e0:O  
coin 硬币 3?L[ohKH?:  
coin replacement programme 硬币取缔计划 LEOa=(mN\  
coin set 套装硬币 nLv~)IQ}:  
coinage 硬币 iDhC_F|  
Coinage Security Fund 硬币发行基金
M7 kWJ  
cold call 主动与准客户接触 z5Tsu1c  
collapse in prices 价格下泻；价格下挫；价格暴跌 w9O!L9 6  
collateral 抵押品 Q7<VuXy  
collateral bond 担保债券 (uhE'IQ{(  
collateral loan 抵押贷款 Cg`lQYU  
collateral security 附属抵押品 RO%M9LISI  
collection 征收；收取 6?C';1  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 |JHNFs  
collection of betting duty 收取博彩税 S $o1Q  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 `
YE=B{q  
collective consumption 集体消费 :M f8q!Q'  
Collector 收税主任 ) jvI Nb  
Collector of Rates 差饷征收官 hN]l $Ct  
Collector of Stamp Revenue 印花税署署长 3 v.8  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 >w,jaQ  
combined surplus 合并盈余
la!U  
combined visible and invisible trade account 有形及无形贸易合并帐目 g`fMHU7  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 e$u=>=jV]  
commemoration coin 具纪念性的硬币 }6*+>?  
commencement of winding-up 清盘开始 7o_1PwKS6  
commerce and industry sub-index 工商分类指数 ry)g<OA  
commercial activity 商业活动 _bRd2
k,  
commercial bank 商业银行 ?%-VSL>$w=  
Commercial Bank Act of Norway 《挪威商业银行法》 .fY1?$*6c  
Commercial Banks Law 《商业银行法》 -.<fGhmU  
commercial borrowing 商业借款 3
M\~#>  
Commercial Code of Japan 《日本商法》 4 ;ybQ  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 C-O~Oil  
commercial invoice 商业发票 ?y_W%ogW  
commercial letter of credit 商业信用证 #;~`+[y?\  
commercial loan 商业贷款；商业放款 n,/eT,48`  
commercial paper 商业票据 RdaAS{>Sk  
commercial paper market 商业票据市场 cLhHGwX=x  
commercial registry 商业登记处 <cS"oBh&u0  
commercial return 商业回报 Hj(ay4
8  
commercial sale 商业销售 H2[VZ&Pg  
commercialization 商品化 ]z3!hgTj  
commercially viable 具商业利益；有利可图 goBl~fqy0  
Commerzbank AG 西德商业银行
s2F<H#  
commission 佣金；委员会 $1lI6 = ,  
Commission des Operations de Bourse of France 法国证券事务监察委员会 +U9m  
commission house 佣金行；代办行 n@%Q 2_  
commission payable 须付的佣金 Uao8#<CkvJ  
commission rebate 佣金回扣 NN>E1d=  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 8G3CQ]G  
Commissioner of Banking 银行监理专员〔银监专员〕 >2vUFq`H  
Commissioner of Estate Duty 遗产税署署长 0#Ivo<V  
Commissioner of Inland Revenue 税务局局长 ufl[sj%^|  
Commissioner of Insurance 保险业监理专员 76 nrDE  
Commissioner of Rating and Valuation 差饷物业估价署署长 {o>51fXc)  
commitment 承担；已承担的开支；承担额；承担项目 "- 2HKs  
commitment fee 承诺费 q~:H>;:G-  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 _UP=zW  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 n$Nb,/o  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 2-G6I92d  
Committee on Payment System [Hong Kong Monetary Authority] ;[nomxu|?  
支付系统委员会〔香港金融管理局〕 =bKz$ _W  
Committee on Unit Trusts [Securities and Futures Commission] IkWV|E  
单位信托委员会〔证券及期货事务监察委员会〕 K<3,=gL9[  
Commodities Dealers' Deposit Fund 商品交易商按金基金 0+3_CS++r  
Commodities Trading Commission 商品交易事务监察委员会 |NMf'$  
commodity 商品 9!XXuMWU<  
commodity classification 商品分类法 ce56$L8[  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 xgp 6lO[  
commodity dealer 商品交易商 wmV7g7t6  
commodity exchange 商品交易所 xxy (#j$  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 v79k{<Ln  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 3bsuE^,.@  
commodity flow method 商品流动法；商品流通法 n3z]&J5fr  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 reP)&Fo  
commodity futures contract 商品期货合约 "5wer5? t  
commodity market 商品市场 s2Rg-:7  
commodity tax 商品税 |7CFm  
commodity trading adviser 商品交易顾问 [LF<aR5  
commodity trading adviser's representative 商品交易顾问代表 57|RE5]|!  
commodity trading advisory contract 商品交易顾问合约 18eB\4NlD  
commodity warrant 商品期权证 #jqcUno  
commodity-based investment 以商品为基础的投资 #r,LV}*qg  
common fund 共同基金 qrr[QEFW  
common property 分权共有财产 /LK,:6  
common share 普通股 $-w&<U$E  
common stock 普通股 < C1Jim  
Commonwealth Bank of Australia 澳洲联邦银行 ?9Hs,J  
Commonwealth Development Corporation 英联邦发展公司 L,\wB7t  
Commonwealth Finance Ministers Conference 英联邦财长会议 E+"m@63  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 a(#aEbN?d  
Commonwealth income tax 英联邦入息税 x{_3/4  
Commonwealth Preference 英联邦特惠制 360b`zS  
communal property 公有财产；公有产业 OD
8{ /7  
communication expenses 通讯费用 (3VV(18  
Community Preference 欧共体特惠制 A.5`+  
commutation of pension 退休金的折算 ]EWEW*'j  
commuted gratuity 折算酬金 5H^"  
commuted pension gratuity 经折算的退休酬金 \- f^C}m  
Companies Act [United Kingdom] 《公司法令》〔英国〕 ~Gj%z+<  
Companies Handbook 《上市公司手册》 "i^< H  
companies inspector 公司检查员 Q!ReA{  
Companies Liquidation Account 公司清盘帐户 vuoD~=z  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus #qDMUN*i  
《公司条例：供股章程须载有的资料》 f&
2f8@  
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》 ym*oCfu=  
Companies Registration Officer 公司注册主任 b[Qe} `W  
Companies Registry 公司注册处 xT8pwTO  
Companies Registry Trading Fund 公司注册处营运基金 %8
c2d  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 2A(?9 R9&h  
Company Formation and Enforcement Division [Companies Registry] 7 (kC|q\4M  
公司成立及条例执行部〔公司注册处〕 h%PbM`:}6  
company in which the public are substantially interested 由公众拥有相当权益的公司 \r`><d
 
company limited by guarantee 担保有限公司 &cf(}  
company limited by shares 股份有限公司 lS96sjJp@  
company register 公司登记册 u` L9Pj&v  
company registration fee 公司注册费 J ?^
R1  
company with limited liability 有限法律责任的公司 ] ^s,  
company's memorandum 公司组织章程 `|`Qrv4}  
company's reserve 公司储备 $d\>^Q  
comparative advantage 比较优势；比较利益 PC)aVr?@@  
compensation 补偿金；赔偿 Ql]+,^kA@  
Compensation Committee [Stock Exchange of Hong Kong Limited] <x[CL,Zg7  
赔偿委员会〔香港联合交易所有限公司〕 vAcxca">S  
compensation from insurance 保险赔偿 VdOcKP.  
compensation fund 赔偿基金 FMEW['  
compensation fund levy 赔偿基金征费 '`sZo1x%f  
compensation rate 补偿率 [Ol~}@gV  
Compensation Review Committee 赔偿检讨委员会 yp?a7t M  
compensation scheme 赔偿计划 3R& FzLs  
compensation trade 补偿贸易 %3Tz%>n  
compensation value 补偿值 YT~h
1<se  
compensatory payment 补偿付款 c-oIP~,  
competition and pricing strategy 竞争与定价策略 .I%`yhCW  
competitive edge 竞争优势 "?v{?,@  
competitive price 具竞争力的价格 ?aWMU?S  
competitive tender 竞争性投标 GV0-"9uwX~  
Compliance Committee [Stock Exchange of Hong Kong Limited] ]$&N"&q  
监察委员会〔香港联合交易所有限公司〕 SX]uIkw  
component of expenditure 开支组成部分 <^da-b>C  
Composite Consumer Price Index 综合消费物价指数 {$QkerW3  
composite index 综合指数 H&SoVi_V  
composite rating 综合评级 D~b_nFD  
composite return form 综合报税表 *;:dJXR  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 RdqB^
>
X  
composite tax return 综合报税表 wV^c@.ga  
composition 组合成分；债务重整协议 X" Upml  
composition of earnings 收益组合成分 qO{Yr$V%  
compound increase 复合增加率；复合增长率 CK9FAuU  
compound interest 复利 kp3%"i&hD  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 Vrn+"2pdJ  
comprador note 买办票据 *CCh\+S7m  
comprador order 买办付款令票 DHQs_8Df  
comprehensive income tax 综合所得税 Seh(G  
comptroller 审计主任 > JV$EY,  
compulsory liquidation 强制清盘 Tfp^h~&u  
compulsory winding-up 强制清盘 `8/D
$  
computation 计算；计算表 5tl($j  
computational procedure 计算方法 F%IvgXt5  
computer audit programme 电脑审计程序；电脑核数程序 (vFO'jtcB-  
concentrated position 集中持仓量 /|m0)H.>  
concentration risk 资金集中风险；集中融资风险 tID=I0D  
concept stock 概念股 ^X;p8uBo  
concession 特许权；宽减措施；优惠 [H@71+_Q  
concession contract 特许经营权合约 U:0Ma6<  
concessionary rate 优惠率 UDW_?SHAx  
concordat 协定；契约；国际监管条约 l5/gM[0_7  
condition 条件 uN4e n,  
conditional endorsement 附有条件的背书 Rga *68s|&  
conditional offer 有条件要约 FfNUFx2N  
conditional sale agreement 有条件售卖协议 #z+?t  
conditions of tender 投标章程 8.:WMH`  
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《业务操守指引──适用于根据〈杠杆式外汇买卖条例〉获发牌照的人士》 e'MW"uCP}  
conduct of business standard 业务操守准则 qTSe_Re  
Confidentiality Understandings 保密谅解文件 s:3b.*t<  
confirmation letter 确认书 SuXeUiK.[  
confirmation of mail transfer 信汇证明书 2ck0k,WP  
Confirmation of Payment 已缴税证明书 <$u\PJF7_^  
confirmed letter of credit 保兑信用证 =!\Y;rk  
confirming bank 保兑银行 l b;P&V  
confiscation order 没收令 ey6ujV7!  
connected transaction 关连交易 ~@DdN5  
consensus capitalism 共识资本主义 6qSsr]  
conservative investor 保守投资者 >a&IFi,j  
consideration 代价；对价；约因 U C_$5~8p  
consideration issue [listing method] 代价发行〔上市方式〕 A*g-pJh  
consideration other than cash 现金以外的代价 YmCu\+u  
consignee 收货人；代售人 GVhy }0|  
consignment 托运；寄售 fejC,H4I  
consignor 付货人；托运人；寄售人 pp{2[>  
consolidated account 综合帐目 /+1(,S  
consolidated account expenditure 综合帐目开支 Q'Tg0,,S  
consolidated balance sheet 综合资产负债表 "n_X4e+18P  
consolidated cash deficit 综合现金赤字 VVDW=G  
consolidated cash surplus 综合现金盈余 Nz}PcWF/  
consolidated enterprises sectorial index 综合企业分类指数 rq=D[vX\N(  
consolidated net earnings 综合净收益；综合净盈利 5k/Y7+*?E  
consolidated net profit 综合净利润；综合纯利 T#&tf
^;  
consolidated policy 综合保单 =^  
consolidated price 综合价格 9[#9cv  
consolidated profit and loss account 综合损益帐；综合损益表 h,QC#Ak o  
consolidated public sector expenditure 公营部门综合开支 6, =oTmFP  
consolidated revenue account 综合收入帐 zl~`>  
consolidated shareholders' fund 综合股东资金 k4WUfL d  
consolidation of shares 股份合并 ,D#ssxV  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 :mOHR&2xR%  
consortium company 财团公司 FwD"Pc2  
consortium loan 银团贷款 rmVF88/;  
constant dollar figure 固定币值 sJA` A  
constant market price 固定市价 YXeL7W  
constant price 固定价格 H\W/;Nn  
constant price series 固定物价计算数列 Qv~KGd9  
constant rate 固定比率 7&ty!PpD  
constituent stock 成分股 oUXi4lsSc  
constitution 章程；组织章程 f]N.$,:$  
construction output 建造产出量 df@r2 /Y  
constructive trust 法律构定信托 ~o"V
Zp  
consultant accountant 顾问会计师 |Dz$OZP  
consultant's fee 顾问费
P[E:=p  
Consultation Paper on Proposed Regulation on Share Margin Financing `|9NxF+  
《监管股票按贷财务的建议谘询文件》 AQ. Y-'\t  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability (Z.K3  
《有关联交所检讨董事资格的程序的谘询文件》 e%x$Cb:znn  
consumer behaviour 消费者行为 `Q1T-H_  
Consumer Council 消费者委员会 ;3Fgy8T  
consumer credit financing operation 消费者信贷业务 VJD$nh #M5  
consumer demand 消费者需求 `y0ZFh1>X  
consumer durables 耐用消费品 *gHOH!K,S  
consumer expenditure 消费开支 ~FH''}3:3
 
consumer goods 消费品 Lcplc"C  
consumer market 消费市场 Zp@p9][C  
consumer price 消费物价 fS-#dJC";`  
Consumer Price Index [CPI] 消费物价指数 dTyTj|"x{  
Consumer Price Index (A) 甲类消费物价指数 -`]B4Nt6  
Consumer Price Index (B) 乙类消费物价指数 f'Wc_L)  
Consumer Price Index Classification System 消费物价指数分类法 M]jzbJ3Q  
Consumer Price Index Report 《消费物价指数月报》 )HS|pS:  
Consumer Price Index series 消费物价指数系列 L|S#(0  
consumer price inflation 消费物价上涨 PmvTCfsg  
Consumer Representative Action Fund 消费者集体诉讼基金 ")ow,r^"  
consumer sentiment 消费意欲 !fwLC"QC  
consumer spending 消费开支；消费支出 &xr?yd  
consumption expenditure 消费开支 [[JwHM8H&  
consumption pattern 消费模式 =/.[&DG  
consumption product 消费产品 P~;NwHZ?k  
consumption tax 消费税 P`[6IS#\S  
contango 交易延期费；延期交割费；期货溢价 XIJ>\ RF  
contingencies warrant 紧急拨款令；应急支款授权书 rv;w`f  
contingency 应急费用；意外开支准备金 -DX|[70  
contingency allowance 应急准备金 V.'EP  
contingency sum 应急费用；意外开支准备金 p4<&NMG  
contingent assets 或有资产 `iv,aQ '  
contingent debt 或有债权；待确定债务 azPFKg+  
contingent interest 待确定的权益 7 -gt V#  
contingent liabilities 或有负债 =B*,S#r  
contingent profit 或有利润 ;*wZgl  
contingent right 或有的权利 +?*,J=/  
continue to hold a deposit 继续持有存款 pb$U~TvzhM  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 r@"Vbq%  
continuing rent 连续租金 q3T'rw%Eh  
continuing trustee 留任受托人 H~J#!3  
continuous licensing system 长期持牌制度 h<6@&yzp  
Continuous Net Settlement System [CNS System] 持续净额交收系统 hn)mNb!  
contra account 对销帐户 Pf]6'?kQ  
contra flow 资金回流 +aEE(u6%E@  
contra item 对销项目 'RTz*CSZ  
contra transfer 对销转拨 ;,JCA# N  
contract 合约  -"\z|OQ  
contract for difference 差价合约 r?\hZ*|M  
contract for service 服务合约 5=.,a5  
contract for settlement 平仓合约 NL0X =i  
contract note 成交单据 6@ET3v  
contract of copartnery 合伙合约 w \i#  
contract of indemnity 弥偿合约 L 2Os\  
contract of insurance 保险合约 5bH@R@3m  
contract of reinsurance 再保险合约 kJlRdt2  
contract price 合约价格 |mc!v*O  
contracting party 订约人；立约人；缔约国 Av_1cvR:  
contractual agreement 合约协议 ;5q=/  
contractual commitment 合约承担 * "~^k^_b}  
contractual joint venture 合约式联营企业 g
K9@-e  
contractual mutual fund 合约互惠基金 (YGJw?]  
contractual right 合约权利 `oE.$~'  
contractual savings fund 合约储蓄基金 AgdU@&^  
contributed surplus 实缴资本盈余 a$Ghb]  
contribution 出资；供款；捐款；分担款项 a & 6-QVk  
contribution account 供款帐户 az Oib=3fz  
contribution to gross domestic product 在本地生产总值中所占比率 SN#N$] y5s  
contribution to investment 出资额 "04:1J`  
contribution to pension fund 退休金供款 6x8lnXtA  
contributor 供款人；出资人；捐助人 1,6Y)_  
contributory 分担人 H"|oI|~  
contributory scheme 供款计划 A@w9_qo  
contrived cessation of business 有预谋的停业 By0Zz  
control 控制权；控制；管制 v1E(K09h2  
control of a company 公司的控制权；公司控股权 ?&.Eg^a"  
control of business 业务的控制权 QST-!`]v  
controlled company 受控制公司 bj 0-72V  
controller 控制人；控权人；会计长 <P c;8[  
controller of an authorized institution 认可机构控权人 ^^gV@fz  
controlling company 控股公司 8#a2 kR<b  
controlling interest 控制权益；控股权益 pKk{Q0Rt
 
controlling officer 管制人员 ~"vRH  
controlling officer's report 管制人员报告 2iWxx:e  
controlling shareholder 控股股东；持有控股权的股东 T-lHlm  
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》 R6G%_,p$7  
conventional lending 传统放款；常规放款 IN!IjInaT@  
conversion 兑换；换算；转换〔证券〕 ':T6m=yv  
conversion factor 换算因数 @X#e  
conversion of stock 公债的转换 z)pp{  
conversion rate 兑换率；换算率；转换价格〔证券〕 T@DT|lTI  
convertibility 可兑性；兑换性；自由兑换 ,SoqVboRl  
convertibility undertaking 兑换保证  <:`x> _  
convertible 可兑换；可换股 K]Q1VfeL=  
convertible currency 可兑换货币 $:0?"?o);  
convertible debenture 可转换债权证 Dad*6;+N  
convertible loan stock 可转换股的债权股额 ILXVyU  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 {;
Y2O.lV  
conveyance 转易；转易契；财产转让证书 {@<EV
w  
conveyance of property 财产转让 OYNPZRu
 
conveyance on sale 售卖转易契 _cXLQ)-  
conveyancing fee 业权转易费 uVV;"LVK~  
conveyancing scale charges 物业转易收费标准 4krK CD>|G  
cooling-off period 冷静期 pL)o@-k#%  
co-owner 共同拥有人；分权共有人 h8
tKYm  
co-partner 共同合伙人 [|\BuUT'  
co-partnership 共同合伙 <YBA 7i  
Copenhagen Stock Exchange 哥本哈根证券交易所 bZ*J]1y(.  
core capital 核心资本 [#6Eax,j  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons &5F@u IA  
《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》 .jC-&(R +  
Core Principles for Effective Banking Supervision [Basle Committee] or
1D 6*'  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 Z2u5n`K  
cornering “夹仓”；轧空；囤积居奇 ^3  '7  
corporate borrower 借款公司；借款机构 $^4URH  
corporate business 公司企业；公司业务 SB'$?Kh  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] m;d#*}n\p  
企业传讯部〔香港联合交易所有限公司〕 +c^[[ K"  
corporate customer 公司客户 <kr%ylhIu  
corporate dealer 公司交易商 !mLYW  
Corporate Finance Division [Securities and Futures Commission] X}$uvB}+>  
企业融资部〔证券及期货事务监察委员会〕 SMdQ,n1]  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 e$+?l~  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 GY%48}7  
corporate governance 公司管治 qm1;^j&y  
corporate income tax 公司所得税 %l7|+%M.{  
corporate investment adviser 公司投资顾问 A12#v,  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 {]w@s7E  
corporate plan 公司计划 r!vSYgee  
corporate practice 执业法团 `_{^&W WS  
corporate profits tax 公司利得税 0oFRcU  
corporate savings 公司储蓄 g&30@D"  
corporate service tax 公司服务税 cR+9^DzA  
corporate signature 法团的签名  D|[~Py  
corporation 法团；公司 ta-kqt!'  
corporation bond 公司债券 _ ecKX</Q  
corporation stock 公司股证；地方债券〔英国〕 ^Fr82rJs  
corporation tax 公司税 gUoTOA,  
correction phase of stock market 股市调整期 ]#N~r&hmQ  
Correctional Services Industries Suspense Account 惩教工业暂记帐 wtDy-H n  
corrective affidavit 修正遗产申报誓章 {Y! -]_5  
correspondent bank 代理银行 PKhH0O\_U  
Cosmos Finance Limited 宇宙财务有限公司 ]_yk,}88d  
cost 成本；费用；价格 N!}r(Dd*  
cost centre 成本中心 \?_eQKiZ3  
cost competitiveness 成本竞争力 :N<ZO`l?  
cost control 成本控制；成本管理 )h0F'MzW  
cost convention 原值成本法；成本惯例 gZ*8F|sg  
cost effectiveness 成本效益；经济效益 _T 5ZL  
cost efficiency 成本效率 DV(^h$1_  
cost element 成本要素 8pfQAzl  
cost flow 成本流转 2V0gj /&  
cost input 投入资金 (dxkDS-G  
cost management information system 成本管理资料系统 # 4AyA$t  
cost of an asset 资产成本 _KH91$iW8m  
cost of borrowing 借贷成本 JH.XZM&  
cost of capital 资本成本；资金成本 &BPYlfB1  
cost of installation 安装费 C7%R2>}?f  
cost of issue 招股费用；发行股份费用 |}G"^r  
cost of living 生活费用 !PA:#]J  
cost of transmitting 传送费用 &nmBsl3Q.  
cost overrun 成本超支 /!H24[tnk1  
cost price 成本价格 9+1{a.JO  
cost price structure 成本价格结构 WzzA:X  
cost to the revenue 政府收入的损失；政府减少的收入 e/D{^*~S  
cost-benefit analysis 成本效益分析 hV7EjQp  
cost-benefit study 成本效益研究 lM\dK)p21O  
cost-book company 以成本帐原则组成的公司 N'2?Zb  
cost-effectiveness analysis 成本效益分析 P'<i3#;7X  
costing 成本计算；成本计算法 E'WXi!>7p  
costing and pricing policy 成本及定价政策 ?IGp?R^j"  
costing exercise 成本计算工作 3WwS+6R  
costing review 成本检讨 Z[@ i/. I  
cost-of-living allowance 生活津贴 45JL{YRN  
cost-of-living index 生活指数；生活费用指数 Kki(A4;7F  
cost-plus pricing 成本加成定价法 d'_q9uf'  
cost-push inflation 成本推动的通货膨胀 iWt%Boyi  
cost-recovery basis 收回成本的原则 ,Q"'q0hM=  
cost-related charges 依成本而定的收费 ;<FAcR  
cost-related fee 依成本而定的收费 c^W;p2^  
co-surety 共同担保人 !RKuEg4hQ  
co-trustee 共同受托人 IUOf/mM5  
cotton futures 期棉  LDg9@esi  
Council of SEHK 联交所理事会 2? E;(]dQ  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 =i)%AnZ^9  
counterclaim 反申索 ci;2XLAM  
counterfoil 联页〔收据〕；存根〔支票〕；票根 |<{SSA  
counter-guarantee 反担保 ':4ny]F  
counter-inflationary policy 反通货膨胀政策 ika*w  
countersignature 副署签名；连署签名 aqSOC(jU  
country debt provisioning 债务国坏帐准备 a?-Jj\q  
country of beneficial ownership 实益拥有国 nYtkTP!J6  
coupon 息票；赠券
hlVC+%8  
coupon rate 息票利率 "
==c  
cover 保证金；承保范围；补仓 gV]4R"/  
cover note 临时保单 KGJSGvo+y  
cover short position 补仓；填平空仓  m}yu4  
coverage 保额；承保范围 dg|+?M^9`  
covered call 备兑认购期权 ho>@ $9  
covered option 备兑期权 s`x2Go  
covered warrant 备兑认股权证 />xEpR3_A  
crash 狂泻；暴跌；崩溃 V_ 6K?~j  
creation of new heads and subheads 开立新总目及分目 i7dDklj4  
credit 信用；信贷；信用证；贷项 tM5(&cQ!d  
credit advice 贷项通知书 *$7^.eHfdd  
credit agency 征信所；信用调查机关 7b1 yF,N  
Credit Agricole Indosuez 东方汇理银行 54z`KX 73  
credit arrangement 信贷安排 _CNXyFw.7  
credit balance 贷方结余 *c#DB{N  
credit card 信用卡 \WE/#To  
credit card scheme 信用卡计划 $U,]c  
Credit Commercial de France 法国商业银行 K14.!m  
Credit Committee 贷款委员会 .x$V~t  
credit control 信贷管制 og$dv 23  
credit conversion factor 信贷换算因数 .NdsKhg b  
credit easing 放宽信贷 LEKE+775  
credit exposure 信贷风险 oi Q3E  
credit facility 信贷安排；信贷融通；信用透支 h(2{+Y+  
Credit Guarantee Scheme 信贷保证计划 p!DdX  
credit item 贷项 5@.8O
VPz  
credit limit 信贷限额 oItC;T  
Credit Lyonnais 里昂信贷银行
nkq{_;xp  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 ?z`yNx6  
credit rating 信贷评级 UHY)+6qt]  
credit rating agency 信贷评级机构 >a@1y8B  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 i_Lu  
credit risk 信贷风险 U;&s=M0[  
credit sale 赊销；赊售 "=?JIQ  
credit side 贷方 f[zKA{R  
credit squeeze 信贷紧缩；收紧信贷 "QfF]/:  
credit to... 记入……帐目 !h&h;m/c  
credit to be given against tax 税款抵免 5UL5C:3R9  
credit transfer 信贷转帐；信用转帐 !/2kJOSp  
credit union 储蓄互助社 L_Z`UhD3{  
Credit Union League of Hong Kong 香港储蓄互助社协会 =]Y'xzJuu  
creditor 债权人 R "W=V  
creditor's petition 债权人的呈请书 Pd:tRY+t/  
creditworthiness 信誉；信用可靠程度 s/?(G L+Ae  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 I-s$U T[p  
criminal bankruptcy 刑事破产 k="wEZ;Q  
criminal bankruptcy order 刑事破产令 _z^&zuO  
criminal bankruptcy petition 刑事破产呈请书 ;).QhHeg>  
criterion for credit 授信原则 q+YK NXI  
critical path analysis 关键路线分析法；要径分析法 Xa8_kv_  
cross rate 套价；套汇汇率；交叉汇率 v]drDVJ   
cross-currency settlement risk 跨国货币结算风险 IL8&MA%  
crossed cheque 划线支票 f$nZogaQ  
crossed trade 交叉买卖；交叉盘买卖 i/N68  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 F8m@mh*8>  
cross-holding 相互持股；交叉持股 c1%ki%J#  
cross-margining 跨市场保证金制度 ue *mTMN  
cross-referencing system 相互参照系统 #$t93EI  
cross-subsidization 互相资助；互相津贴 S r7EcT-  
Crown Agent 英联邦代办 r-BqIoVT  
crude activity rate 粗略经济活动率 A|L-;P NP  
crude econometric model 粗略计量经济模式 +/*A}!#v  
culpable insider dealing 应受谴责的内幕交易 h" YA>_1  
cum dividend 连股息 T7G{)wm  
cumulative appreciation 累积升值；累积增值 "'8o8g  
cumulative deficit 累积赤字；累积亏损 z81`Lhg6  
cumulative dividend 累积股息 ilj9&.isB  
cumulative financial position 累积财政状况 0w^awT<$6  
cumulative realized investment 累积的已实现投资 9NC6q-2  
currency 货币 jK=-L#hz  
currency adjustment factor 货币调整因子；币值调整因素 4s&koH(x  
currency board arrangement “货币发行局”制度 C"}]PW  
Currency Board Operations Sub-Committee 货币发行委员会 Xo4K!U>TzZ  
Currency Committee [Hong Kong Futures Exchange Limited] QEL3b4Vm  
货币委员会〔香港期货交易所有限公司〕 +QrbW  
currency crisis 货币危机 {u7_<G7  
currency denomination 货币面值 1lUY27MF  
currency futures 货币期货；外汇期货 bDcWPwe  
currency futures contract 货币期货合约；外汇期货合约 DOo34l6#  
currency in circulation 流通货币 ! +Hc(i  
currency matching 货币配对 _
{gRCR)  
currency note 纸币；钞票 $VE=sS.  
currency option 货币期权 .7zdA IKW  
currency swap 货币掉期；货币互兑；货币互惠信贷 m>?{flO  
currency warrant 货币认兑证；货币认股权证 s2+s1%^Ll  
current account 往来帐户；支票户口；经常帐目 ;lb@o,R :  
current assets 流动资产 :] +D+[c)  
current domestic value 现行本地价格 [[:wSAO>6'  
current liabilities 流动负债 2}R)0][W  
current market price 当时市价；现时市价 +l$BUX  
current price 当时价格；现时价格 ~); 7D'[  
current price series 当时物价计算数列 RIl+QA  
current year rules of assessment 当年度评税规则 aq,?  
cushion 缓冲；缓冲时限〔债券〕 E^jb#9\R  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 j1,ir  
custodian 保管人 bc|DC,n?  
custodian trustee 保管受托人 G_x<2E"d  
custody 保管 !n/"39KT  
customer 客户 rOy-6og
 
customer lending 客户贷款 pEE.%U  
customer statement 客户对数单；客户结单 Ol]+l]  
cut loss “斩仓”；减少损失 7l3sd5  
cut margin “斩仓” DPZG_{3D  
cut-off date 截止日期 m;nT ?kv  
cut-throat competition 割喉式竞争；恶性竞争 1e#}+i!a  
cycle of activity 活动循环；商业循环 Fn!kest  
cyclical fluctuation 周期性波动 =sW(2Im  
cyclical inflation 周期性通货膨胀 #4*~ 4/  
cyclical nature of the economy 经济的周期性情况 LY^pmak  
g k[8'  
D.A.H. Private Bank Limited安新私人銀行有限公司 y\&`A:^[ A  
Dah Sing Bank Limited大新銀行有限公司 ]MP6VT  
Dah Sing Finance Limited大新

顶 &!#a^d+` 0  
54w..8'  
知识太多了 $)M8@d  
9BPucXK  
要慢慢看 M3
350  
谢谢斑竹了