一些有用的会计术语C

C: iIA&\'|;i  
j:\MrYt0H  
calendar year figure 历年数字 i\2~yX
w\  
call 催缴通知；认购期权 Z6A*9m  
call deposit 通知存款；活期存款 ]xfu@''  
call loan 短期同业拆借；通知贷款 Tf<1Z{9  
call margin 补仓；追加保证金 F
3i+t+Jt  
call market 短期同业拆放市场 4tof[n3us  
call money 短期同业拆借；活期贷款 z45ImItH  
call option 认购期权；看涨期权 q:+,'&<D  
call price 赎回价格；提前赎回价 $62!R]C9\  
call warrant 认购认股权证；回购认股权证 &}Cm9V  
callable share 可收回股份；可兑付股份 (n|PLi  
called up share capital 已催缴股本 (%YFcE)SRS  
Canadian Dollar [CAD] 加拿大元 seB ^o}  
Canadian Eastern Finance Limited 加拿大怡东财务有限公司 a9`E&Q}z  
Canadian Imperial Bank of Commerce 加拿大帝国商业银行 v&D^N9hy9  
cancellation price 取消费 oxha8CF]D  
cap 上限 >7p?^*&7;  
capital 资本；资金
VE6 V^6SL  
Capital Accord 《资本协定》 f3[gAY  
capital account 资本帐；非经常帐 d.3-@^P  
capital account commitment balance 资本帐承担额结余 X@2[!%n
m  
Capital Adequacy Directive [CAD] 《资本充足指引》 :B6hYx  
capital adequacy ratio [CAR] 资本充足比率 (Xi?Y/  
capital allowance 资本免税额 w =^QIr%  
capital alteration 资本变更 Ao69Qn  
capital and liabilities ratio 资本负债比率 {+F/lN@  
capital and liquidity requirement 资本与流动资金的规定 %!mJnc%  
capital appreciation 资本增值 ]ECzb/  
Capital, Asset Quality, Management, Earnings and Liquidity Rating System [CAMEL Rating System] 资本、资产质素、管理、盈利及流动资金评级制度〔CAMEL评级制度〕 yL7D;<!S&  
capital assets 资本资产 u`O
xY  
capital at risk 风险资本 P=OHiG\z  
capital base 资本基础；资金基础 #;# V1  
capital charges 资本支出；资本费用 4 >at#Zc  
capital commitment 资本承担 yF0\$%H>$  
capital contribution certificate 出资证明书 L#1YR}m  
capital convergence 划一资本充足比率 wKIQK!B)mF  
capital cost 资本成本；建设成本；建设费用 =c"`>Vi@d  
capital cover 资本保证 '%vb&a!.6  
capital deficit 资本亏绌；资本赤字 5IE2&V  
capital divided into shares 资本分成股份 
tXV9+AJ  
capital element 资本因素；资本部分 NiQ`,Q$B  
capital equipment 资本设备 ?|s1Cuc  
capital expenditure 资本开支；非经常开支 Zui2O-L?V  
capital expenses 资本费用 I6,'o)l{_  
capital financing 筹集资本；以非经常收入支付非经常开支的结算 NTkGLD1e.  
capital flow 资金流量 4p\<b8(9>  
capital formation 资本形成；集资 *Fi`o_d9[`  
capital formation figure 资本组合数字 /'ccFm2  
capital fund 资本基金 iC10|0%{  
capital gain 资本增益；资本增值 7Ps I'1v  
capital gains tax 资本增值税 4Z12Z@A#7  
capital goods 资本财货；资本货物 J\^ZRu_K  
capital grant 非经常补助金；非经常拨款；建设补助金 <C`qJP-  
capital grant cycle 建设补助金周期 CkKr@.dV  
capital injection 注入资本；注资 lTBPq?4{  
capital input 投入资本 r({!ejT{U  
capital intensity 资本密集度 sKVN*8ia  
capital intensive 资本密集 *7u~`  
capital investment 资本投资 O0`sg90,C  
Capital Investment Fund 资本投资基金 /7/d u[P6  
capital loss 资本损失 OXd617  
capital maintenance 资本保值；资本保留 B2w\  
capital market 资本市场；资金市场 .'k]]2%ILp  
capital market instrument 资本市场票据 `xMmo8u4  
capital money 资本款项 ) jv]Oz  
capital money subject to a trust 信托财产资本 =ZR9zL=h  
capital movement 资本流动 tpOMKh.`  
capital nature 资本性质 z-$bce9*  
capital outlay 资本支出 CZe0kH^:{  
capital portion 资本部分 #Drs=7w  
capital profit 资本利润 ,5$V;|  
capital project 基本工程项目；非经常开支项目 {/#^v?,  
capital receipt 资本收入 ? FGzw  
capital redemption 资本赎回 ~w_4 nE  
capital redemption business 资本赎回业务 4wk-f7I(  
capital redemption contract 资本赎回合约 GVhO}m  
capital redemption reserve 资本赎回储备 3z';Zwz &X  
capital reduction 资本减缩；减资 +LuGjDn0  
Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] EhL 8rR  
股本削减计划〔香港联合交易所有限公司〕 v]SHude{  
capital repayment 偿还资本 A{3Aw|;  
capital reserve 资本储备；后备资本 WDQtj$e+  
capital revenue 资本收益；非经常收入 #RT}-H  
capital spending 资本开支；资本支出；非经常开支 =@q 9,H  
capital stock 股本 q<Gn@xc'  
capital stock subscription 认缴股本；认购股本 e=ZwhRP  
capital subsidy 建设津贴；基本建设津贴 J6J[\  
capital subvention 非经常资助金 bL soKe  
capital sum 资本额 onL&lE  
capital tax 资本税 . J[2\"W  
capital transfer tax 资本转移税 t[*;v  
capital turnover 资本周转率 o8Vtxnkg  
capital value 资本价值 Y7
(E<1Yx  
capital works project 基本工程项目 ChO?Lm$y  
Capital Works Reserve Fund 基本工程储备基金 uTTM%-DMHT  
Capital Works Resource Allocation Exercise 基本工程计划资源分配工作 })RT2zw}  
capitalization 资本化；资本总额 Whp;wAz  
capitalization of interest 利息化作本金 B7BXS*_b  
capitalized interest 化作本金的利息 s3@sX_2  
capitalized loan 转作资本的贷款 t>.1,'zb  
capitalized value 资本还原值；资本化价值 [!1z; /  
capitation grant 按人计算的补助金 {C3AxK0  
captive insurance business 专属自保保险业务 q/w<>u  
car insurance 汽车保险 Ja<pvb  
Caribbean Development Bank 加勒比开发银行 db#QA#^S  
CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] ]k~Vh[[  
意大利嘉利堡银行 NsDJq{  
cartel 同业联盟；卡特尔 '?7th>pC  
cartelized rates system 联营式利率制度 ii&{gC  
cash 现金；现款 b Lag&c)  
cash accounting system 现金会计制度 ~_<I}!j/B  
cash acquisition 以现金投资所得的资产 $.{CA-~%[  
cash allowance 现金津贴 f0H 5 )DJf  
cash assets 现金资产 ;sJUTp5\h  
cash at bank 银行现金；银行存款 7yp7`|,p  
cash balance 现金结余 yZkHBG4  
cash basis 现金收付制；收付实现制 AKs=2N>7  
cash basis accounting 现金收付制会计；收付实现制会计 C$Pe<C#  
cash bonus 现金红利 2ED^uc: 0S  
cash book 现金出纳帐；现金簿 gSLwpIK
%  
cash client 现金客户 NJK?5{H'  
cash commission rebate 现金回佣 hpp>+=  
cash compensation 现金补偿 hDaI@_86  
cash contribution 现金承担额；现金分担额 *%
<Ku&C  
cash cost 直接费用；现金成本 N5 ITb0Tv  
cash coupon 现金礼券
}%LwaRT  
cash credit 现金信贷 (}E-+:vFU  
cash deficit 现金赤字 uX_A4ht*  
cash deposit and withdrawal 现金收支 . +_IpygQ  
cash disbursement journal 现金支出日记簿 FD>j\  
cash disbursement slip 现金支出传票；现金支出单 Zkl:^!*  
cash flow 现金流量；银根 u=^0n2ez  
cash flow lending 流动现金放款；无抵押融资 $jMU|{  
cash flow statement 现金流量表；现金流动表 eBiP\  
cash flow surplus 现金流量盈余 l*
]9   
cash in hand 库存现金；手头现金 s!S,;H  
cash in till 备用现金 $T* ##kyE9  
cash in transit 运送中现金；在运现金 t95hI DtD  
cash input 投入现金 clfi)-^{K  
cash input figure 现金投入数字 ^ei[#I  
cash limit 现金支出限额；现金限额 Ya
s!w'  
cash margin 现金保证金 <qZ"W6&&  
cash market 现货市场；现金交易市场 Q|eRek  
cash offer 现金要约；现金补偿额 $tvGS6p>  
cash payment 现金付款；现金支付 Y#'mALC2  
cash position 现金头寸 +<&\*VR  
cash price 现金价格 N_S>%Z+  
cash receipts journal 现金收入日记簿 LL3RC6;e  
cash receiving slip 现金收入传票；现金收入单 G#n99X@-  
cash settlement 现金结算 T3 xr Ua&  
cash surplus 现金盈余 `< 8Fc`;[  
cash with order 订货付现；凭票即付 BOqq=WY  
cashier's order 银行本票 OdX-.FFl  
cashier's order outstanding 未承兑的银行本票 CORX .PQ  
cash-limited subhead 有现金支出限额的分目 5MY+O\  
cash-sweep 现金彩票活动 g*$
0G  
casual client “散客”；“散户” bm1+|gssn  
CCASS Depository 中央结算系统证券存管处 VU,\OOp  
CCIC Finance Limited 中芝兴业财务有限公司 W}B4^l
 
cedant 分出者 lSP{9L6  
ceding company 分出公司 i(.c<e{v~  
ceding insurer 分出保险人 YbZ<=ZzO4  
ceiling 上限 T=7V+  
ceiling price 最高限价 8>q:Q<BB2  
central bank 中央银行 ]PdpC"  
Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》 Ycb<'M*jE  
central banking 中央银行业务 TSu^.K  
central banking function 中央银行职能 $$YLAgO4  
Central Clearing and Custodian System 中央结算及托管系统 4/D~H+k  
Central Clearing and Depository System 中央结算及存管系统 M (dVY/ i  
Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕 I
\V33Nd  
central clearing house 中央结算所 ]RHR>=;  
central clearing system 中央结算制度；集体交收系统 PHRc*G{  
central custody system 中央托管系统 X'N4a  
central depository 中央存管处 Yjz'lWg  
central depository system 中央证券存管制度 wd*i&ooQ*L  
Central Moneymarkets Unit [CMU] 债务工具中央结算系统 5xW)nEV  
central rate 中央汇率；中心汇率 N>i1TM2  
Central Registration Hong Kong Limited 香港中央证券登记有限公司 Cnf;5/  
Central Tender Board 中央投标委员会 2D-ogSIo  
Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系统；世达结算系统 'R6D+Vk/  
centralized budgetary and payments system 集中预算及支付制度 @'[w7HsJ  
centred 12-month moving average 十二个月定位移动平均数 QI>yi&t  
certificate of approval 批准证明书 lv9Ss-c4  
certificate of beneficial entitlement to property 资产权益证书 CaNZScnZ  
certificate of compliance 合格证明书；合约完成证明书 E&0A W{  
certificate of deposit [CD] 存款证 %Fb"&F^7  
certificate of exemption from estate duty 豁免遗产税证明书 oQ!}@CaN|  
certificate of incorporation 公司注册证书；法团注册证书 J)(H-xvV  
certificate of incorporation of registered trustees 注册受托人法团证书 2^Gl;3  
certificate of indebtedness [CI] 负债证明书 +T[3wL~  
certificate of insurance 保险证书 @t`|w.]ml  
certificate of interest 权益证明书；息票 nut;ohIh  
certificate of means 资产证明书 G8|[.n  
certificate of participation 参与证明书 AG)N^yd  
certificate of payment of profits tax 缴付利得税证明书 [:$j<}UmB  
certificate of preference 特惠税证 /b@0HL?  
certificate of rateable value 应课差饷租值证明书 s<0yQ-=.?N  
certificate of registration 登记证书；注册证明书 Vja' :i  
certificate of satisfaction 清偿证明书 E*Vx^k$  
certificate of transfer 转让证明书 YlOYgr^  
certificate to bearer 不记名证明书 4@#1G*OO  
certification 核证 k1>%wR  
certification fee 核证费 a AYO(;3
  
certified cheque 经银行证明可兑现的支票 (omdmT%D  
certified public accountant [CPA] 执业会计师 r5[om$|*  
certified statement 经证明的报表 q p|T,D%  
cessation of business 停业 ,G1|] ~  
cession 分保 q,d]i/T  
C.F. Finance Company Limited 浙一财务有限公司 "Gcr1$xG8!  
chance 机会；中彩机会 R@>R@V>c  
Chang Hwa Commercial Bank, Ltd. 彰化商业银行 [a;lYsOsJ  
change of domicile 迁册 )Y~q6D K  
change to estimates 修订预算 y<PPO6u7  
change to the approved estimates of expenditure 核准开支预算的变动 bf3LNV|  
charge 费用；押记；抵押 "n '*_rh>+  
charge number 税单号码 G/(oQA  
charge on assets 资产的征税 0<{/T*AU:  
charge upon general revenue 从政府一般收入中拨款支付 mquna"}N  
chargeable 可予征收；应课税的 &dvJg  
chargeable agreement for sale 可予征收印花税的买卖协议 `{I,!to  
chargeable income 应课税入息 3@$h/xMJ  
chargeable normal trading receipt 应课税的一般营业收入 l>"gO9j  
chargeable profit 应课税利润 mL+}Ka  
chargeable to tax 应课税 Ndi'b_Sh\  
charged to... 记入……帐目 uW;Uq=UN  
chargee 承押记人 =B1t?("  
charge-holder 受押人 h0n0Dc{4  
Charges Section [Companies Registry] 押记注册组〔公司注册处〕 b7v] g]*  
charging order 押记令 wd*T"
V3  
chargor's right 押记人的权利 5:|5NX[.b  
charitable donation 慈善捐款 MS^,h>KI  
charitable trust 慈善信托 23+6u{   
charity property 慈善财产 f]$g9H  
Charoen Pokphand Finance Company Limited 卜蜂财务有限公司 L3q)j\ls  
charter 章程；特许权 "r cPJX  
charter of incorporation 成立章程 <)Kjf/x  
chartered accountant 特许会计师 T'XAcH  
Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕 (#c5Q&  
Chartered Institute of Public Finance and Accountancy [United Kingdom] _'n;rZ+  
特许公共财政及会计学会〔英国〕 #CV(F$\1{  
charterer 承租人 2)RW*Qu;+  
Chase Manhattan Asia Limited 美国大通亚洲有限公司 e_]1e7t  
Chase Manhattan Bank 美国大通银行 o)}b Fw  
chattels 实产 4)2*|w  
Chau's Brothers Finance Company Limited 周氏兄弟财务有限公司 6z%3l7#7Yi  
Che Hsing Finance Company Limited 浙兴财务有限公司 .j88=t0  
check-and-balance system 制约平衡制度 TOMvJ>bF  
Chekiang First Bank Limited 浙江第一银行 g/z9bOgIX  
cheque 支票 8f^URN<x  
Chiao Yue Finance Company Limited 侨裕财务有限公司 C==tJog[  
Chiba Bank, Ltd. 千叶银行 yF0,}  
Chicago Board of Options Exchange 芝加哥期权交易所 Z+t?ah00  
Chicago Board of Trade 芝加哥交易所 a^[io1}-  
Chicago Mercantile Exchange 芝加哥商品交易所 (/"T=`3t  
Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁 `H/HLCt  
Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁 +*0THol-  
Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁 08k1 w,6W  
Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕 .E;6Xx_+r  
child allowance 子女免税额 od^ha  
China & South Sea Bank Limited 中南银行 jn}6yXB  
China Affairs Committee [Hong Kong Futures Exchange Limited] }r^MXv~(  
中国事务委员会〔香港期货交易所有限公司〕 gK)B3dH*&  
China concept stock 中国概念股 7C2/^x P  
China Construction Bank 中国建设银行 Qg6m  
China Development Division [Stock Exchange of Hong Kong Limited] WtRy~5A2  
中国发展科〔香港联合交易所有限公司〕 MW*}+ PC
Y  
China Economic News 《中国经济新闻》 iXl1S[.l  
China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕 m}uF&|5  
China State Bank Limited 国华商业银行 l'16B^  
Chinatrust Commercial Bank, Limited 中国信托商业银行 E=s`$ A  
Chinese Association of Deposit-taking Companies 华资接受存款公司公会 ;SC|VcbyH  
Chinese Bankers Club, Hong Kong 香港银行华员会 DvOg|XUU0  
Chinese Banks' Association 香港华商银行公会 't)j  
Chinese Gold and Silver Exchange Society 金银业贸易场 fE7WLV2
I>  
Chinese New Year bonus 年奖；年终花红 g1zqh,  
chit fund 银会 D@ =.4z  
Chiyu Banking Corporation Limited 集友银行有限公司 vMRKs#&8  
Chiyu Finance Company Limited 集友财务有限公司 bMSF-lQ  
Cho Hung Finance Limited 朝兴金融有限公司 ui 2RTAb  
choses in action 无形动产；据法权产 >^InNJd  
chronological book 序时帐簿 <Isr  
Chubu Securities Finance Company 中部证券金融公司 y Fp1@*ef  
Chung Khiaw Bank Limited 崇侨银行 *"zE,Bp"  
Chung Nan Finance Company Limited 中南财务有限公司 H50nR$$<*Y  
Chuo Trust & Banking Co., Ltd. 中央信托银行 +Z;0"'K'e  
Chuo Trust Asia Limited 中央信托亚洲有限公司 }|SVt`n  
Citibank, N.A. 万国宝通银行 #UWQ (+F  
CITIC Ka Wah Bank Limited 中信嘉华银行有限公司 6@F Z,e  
Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务（香港）有限公司 ?N|PgNu X  
Citicorp International Limited 万国宝通国际有限公司 @XIwp2A{+  
civil debt 民事债项 sL/Lw WH  
Civil Service Pension Reserve Fund 公务员退休金储备基金 :cC`w
X$  
claim 申索；索偿；债权 {Z?!*Ow  
claim equalization fund 申索平衡基金 _R-#I  
claim for refund of property tax 申请发还物业税 HKxrBQr78  
claim of debt 债权申索 UVI=&y]c,p  
claim on bank 对银行的债权 "R9kF-  
claim to dividend 摊还债款申索 H`io|~Q  
claimant 申索人；索偿人 fZ %ZV  
claims statistics 申索统计数字 {?L}qV   
class of insurance business 保险业务类别 JK_$A;Q  
class of property 财产类别 &P+cTN9)
  
claw-back 递减率 O0$ijJa|  
clearance cost 清拆成本 hR`dRbBi%  
clearing 结算；票据交换；清算 }<Me%`x"  
clearing account 结算帐户 m",bfZ  
clearing and settlement system 结算和交收系统 ?5GjH~  
clearing balance 结算差额 %xk]y&jv  
clearing bank 结算银行 M]_vb,=1  
clearing cheque 交换支票 z.H`a+cl  
clearing house 结算所；票据交换所 qob!!A14p  
Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统 d
,0pNav)  
Clearing House of the Hong Kong Association of Banks 香港银行公会结算所 Ahwu'mgnC  
clearing member 结算会员 Tf[]vqa`G  
Clearing Members' Fund 结算会员基金 A6U6SvM;  
clearing participant 结算参与者 ]g)%yuox9F  
clearing rebate 结算费用的回佣 ovfw_  
Clearing Rules [SEHK Options Clearing House Limited] \@F{Q-  
《结算规则》〔联交所期权结算所有限公司〕 dl;A'/(t  
Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕 |ITg-t  
Clerk to the Board of Review 税务上诉委员会书记 UNAuF8>K  
client 客户；委托人；当事人 B"B  
client agreement 客户协议 ^|\?vA  
client confidentiality 客户保密的责任 &WRoNc  
client money 客户款项 ~ZDdzp>  
client statement 客户结单 tllg$CQ5  
clients fund 客户资金 qzmZ/z96  
close 结算；收市；收盘 0WPxzmY  
close a position 平仓；轧平头寸 4OIN@n*4  
close company 股份不公开的公司 8'quQCx*=  
close higher 收市时价位较高 iH$N HfH  
close lower 收市时价位较低 Uis P 8/k  
close mixed 收市时荣辱互见 mcR!P~"i  
close of exchange 交易所停市 EnUo B<  
close of financial year 财政年度终结 V
\xQM;  
close out 平仓 Ip0Zf?  
close out a long position 平长仓 07MLK8jS  
close out a short position 平空仓 50Jr(OeU<  
close steady 收市时价格稳定 2>r.[
  
close the gap 弥补差距 @6Mo_4)O  
closed position 平仓 r\1*N.O3|O  
closed-end investment corporation 股份固定的投资公司 TDseWdA  
close-out price 抛售价格 DxD0iJ=W  
closing account 决算帐户 FG(`&S+,  
closing balance 期终结余；收市结余 V,"'k<y  
closing price 收市价；收盘价 GkO6r'MVE  
closing quotation 收市价；收市行情 L7b{H22  
closing rate 收市汇价；收盘汇率 @Uu\x~3y  
closing transaction 平仓交易 x~z 2l#ow  
clothing levy 成衣税 -|T^  
club deposit 零存整付存款 Af%?WZlOq  
Code of Aid 《资助则例》 FPMk&  
Code of Banking Practice 《银行营运守则》 ;K_B,@:'  
Code of Best Practice [Stock Exchange of Hong Kong Limited] ditzl(L   
《最佳应用守则》〔香港联合交易所有限公司〕 x?F{=\z
/o  
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〕 p?h;Sv/  
Code of Conduct for Persons Registered with the Securities and Futures Commission INT2i8oU  
《证券及期货事务监察委员会注册人操守准则》 i0!F
  
code of practice 实务守则；经营守则；执业守则 >fdN`W}M  
Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》 O*PHo_&G  
Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》 ) jvkwC  
Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》 RAxz+1JT  
Code on Pooled Retirement Funds 《集资退休基金守则》 &sWyh[`P  
Code on Share Repurchases [Share Repurchase Code] SM<kE<q#  
《公司购回本身股份守则》〔《股份购回守则》〕 9%wppNT/  
Code on Takeovers and Mergers [Takeovers Code] 《公司收购及合并守则》〔《收购守则》〕 q8lK6
p\:W  
Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》 utE:HD.PN  
co-debtor 共同债务人 5 6R,+sN  
co-financing scheme 共同融资计划
EpfmH `  
cognizance 证明令 S ] &->5"  
coin 硬币 M}<=~/k`j
 
coin replacement programme 硬币取缔计划 SrtmpQ  
coin set 套装硬币 izw}25SW  
coinage 硬币 g=(+oK?  
Coinage Security Fund 硬币发行基金 `iI"rlc  
cold call 主动与准客户接触 nXS%>1o,  
collapse in prices 价格下泻；价格下挫；价格暴跌 d7P @_jO6  
collateral 抵押品 ww2Qa-K  
collateral bond 担保债券 cmeyCyV*  
collateral loan 抵押贷款 aFym&n\  
collateral security 附属抵押品 ..:V3]-D  
collection 征收；收取 S#9SAX [  
Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕 Dfo9jY
Pf  
collection of betting duty 收取博彩税 Hn~1x'$  
Collection Office [Inland Revenue Department] 收税处〔税务局〕 g2]-Q.  
collective consumption 集体消费 O /&%`&2  
Collector 收税主任 a< EC]-nw  
Collector of Rates 差饷征收官
Uu+C<j&-  
Collector of Stamp Revenue 印花税署署长 Y<+4>Eh  
Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕 yd~fC:_ ]  
combined surplus 合并盈余 t;]egk  
combined visible and invisible trade account 有形及无形贸易合并帐目 "=(;l3-o  
COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕 {Jc!T:vJ  
commemoration coin 具纪念性的硬币 aiHr2x
6  
commencement of winding-up 清盘开始 d/&|%Z r  
commerce and industry sub-index 工商分类指数  \_E.%K  
commercial activity 商业活动 fz3*oJ'  
commercial bank 商业银行 m+UdT854  
Commercial Bank Act of Norway 《挪威商业银行法》 Q(6(Scp{  
Commercial Banks Law 《商业银行法》 D2p6&HNT  
commercial borrowing 商业借款 u2<h<}Y  
Commercial Code of Japan 《日本商法》
"BRE0Ir:  
Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕 ,LZ:y1z'V-  
commercial invoice 商业发票 aAM UJk  
commercial letter of credit 商业信用证 MDPMOA  
commercial loan 商业贷款；商业放款 DO1{r/Ib.{  
commercial paper 商业票据 Oy&'zigJ  
commercial paper market 商业票据市场 q#`^EqtUF  
commercial registry 商业登记处 f zO8by  
commercial return 商业回报 -#6*T,f0P(  
commercial sale 商业销售 )mdNvb[*n  
commercialization 商品化 7 L\?  
commercially viable 具商业利益；有利可图 6~ `bAe`}  
Commerzbank AG 西德商业银行 +df?N  
commission 佣金；委员会 e63|Z[8  
Commission des Operations de Bourse of France 法国证券事务监察委员会 >G2-kL_  
commission house 佣金行；代办行 PuaosMn(9  
commission payable 须付的佣金 D8Rmxq!  
commission rebate 佣金回扣 PNgMLQI6  
Commissioner for Securities and Commodities Trading 证券及商品交易监理专员〔证监专员〕 ai4^NJn  
Commissioner of Banking 银行监理专员〔银监专员〕 \<B6>  
Commissioner of Estate Duty 遗产税署署长 '.yWL  
Commissioner of Inland Revenue 税务局局长 |sa7Y_  
Commissioner of Insurance 保险业监理专员 @3c#\jx  
Commissioner of Rating and Valuation 差饷物业估价署署长 kVnyX@  
commitment 承担；已承担的开支；承担额；承担项目 b]BA,D4  
commitment fee 承诺费 7V (7JV<>  
Committee of the Hong Kong Association of Banks 香港银行公会委员会 =bWq 3aP)P  
Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会 }!V<"d,!  
Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会 !d.>r 7w  
Committee on Payment System [Hong Kong Monetary Authority] !^fR8Tp9  
支付系统委员会〔香港金融管理局〕 sVd_O[  
Committee on Unit Trusts [Securities and Futures Commission] z|*6fFE   
单位信托委员会〔证券及期货事务监察委员会〕 L0b]^_tI  
Commodities Dealers' Deposit Fund 商品交易商按金基金 `YNC_r#tG  
Commodities Trading Commission 商品交易事务监察委员会 %E"/]!}3  
commodity 商品 "NH+qQhs  
commodity classification 商品分类法 7RE6y(V1  
Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕 B:4qW[U#  
commodity dealer 商品交易商 ~^~RltY  
commodity exchange 商品交易所 tq[",&K  
Commodity Exchange Compensation Fund 商品交易所赔偿基金 ~@b}=+n  
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕 t[,T}BCy.  
commodity flow method 商品流动法；商品流通法 ddDJXk)!0  
Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会〔美国〕 Y&f[2+?2NK  
commodity futures contract 商品期货合约 3b@1Zahz  
commodity market 商品市场 jA4v?(AO}#  
commodity tax 商品税 $L8s/1up  
commodity trading adviser 商品交易顾问 K)UOx#xe1  
commodity trading adviser's representative 商品交易顾问代表 a=.db&;vY  
commodity trading advisory contract 商品交易顾问合约 8M+F!1-#  
commodity warrant 商品期权证 xKST-:c+  
commodity-based investment 以商品为基础的投资 P=[x!}.I  
common fund 共同基金 h)
PB  
common property 分权共有财产 o!r4 frP  
common share 普通股 C$G88hesn  
common stock 普通股 Q EGanpz  
Commonwealth Bank of Australia 澳洲联邦银行 B4Af  
Commonwealth Development Corporation 英联邦发展公司 ?>jA
rzI  
Commonwealth Finance Ministers Conference 英联邦财长会议 H0n@kKr  
Commonwealth Fund for Technical Co-operation [CFTC] 英联邦技术合作基金 |uwteG5?$s  
Commonwealth income tax 英联邦入息税 ;To+,`?E;q  
Commonwealth Preference 英联邦特惠制 @-@rG>y^:  
communal property 公有财产；公有产业 h;Ud
wmT  
communication expenses 通讯费用 Pq\V($gN  
Community Preference 欧共体特惠制 Z?v6pjZ?  
commutation of pension 退休金的折算 iH}rI'U.  
commuted gratuity 折算酬金 Po!JgcJ#\  
commuted pension gratuity 经折算的退休酬金 =tRe3o0(  
Companies Act [United Kingdom] 《公司法令》〔英国〕 -sH.yAvC6  
Companies Handbook 《上市公司手册》 k,iV$,[TF  
companies inspector 公司检查员 1qKxg  
Companies Liquidation Account 公司清盘帐户 k>;r9^D  
Companies Ordinance: Information to be Included in a Rights Issue Prospectus n[:AV  
《公司条例：供股章程须载有的资料》 \Bc
JDdL  
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》 9hLmrYNM1
 
Companies Registration Officer 公司注册主任 RyQ\5^z  
Companies Registry 公司注册处 gc:p@<  
Companies Registry Trading Fund 公司注册处营运基金 Y1_6\zpA  
Companies Section [Financial Services Bureau] 公司组〔财经事务局〕 lPQ Ut!xI  
Company Formation and Enforcement Division [Companies Registry] $4*E\G8  
公司成立及条例执行部〔公司注册处〕 C+]q  
company in which the public are substantially interested 由公众拥有相当权益的公司 x*"pDI0k)  
company limited by guarantee 担保有限公司 pkV\D  
company limited by shares 股份有限公司 :mV7)oWH  
company register 公司登记册 _E<O+leWf  
company registration fee 公司注册费 Fl
A\Ad;v  
company with limited liability 有限法律责任的公司 l)PFzIz=V  
company's memorandum 公司组织章程 vua1iN1  
company's reserve 公司储备 aco}pXz  
comparative advantage 比较优势；比较利益 l^y?L4hg)  
compensation 补偿金；赔偿 \ NSw<.  
Compensation Committee [Stock Exchange of Hong Kong Limited] ~v(M6dz~vk  
赔偿委员会〔香港联合交易所有限公司〕 3g#=sd!0O@  
compensation from insurance 保险赔偿 ,-IF++q  
compensation fund 赔偿基金 ]G o~]7(5|  
compensation fund levy 赔偿基金征费 l)rvh#D  
compensation rate 补偿率 awSS..g}L  
Compensation Review Committee 赔偿检讨委员会 a0/n13c?G  
compensation scheme 赔偿计划 J(&M<<%  
compensation trade 补偿贸易 ny_ kr`$42  
compensation value 补偿值 OG?j6qhpl  
compensatory payment 补偿付款 tqwk?[y}+l  
competition and pricing strategy 竞争与定价策略 IJBJebqL  
competitive edge 竞争优势 J%-lw{FC  
competitive price 具竞争力的价格 vH?+JN"A  
competitive tender 竞争性投标 pT;-1c%:  
Compliance Committee [Stock Exchange of Hong Kong Limited] k1Mxsd  
监察委员会〔香港联合交易所有限公司〕 ]^6y NtLK  
component of expenditure 开支组成部分 ~)m t&   
Composite Consumer Price Index 综合消费物价指数 G5nj,$F+  
composite index 综合指数 cwWSNm|  
composite rating 综合评级 0@e}hv;  
composite return form 综合报税表 {Fp`l\,  
Composite Securities and Futures Bill 《证券及期货综合条例草案》 s8yTK2v2\  
composite tax return 综合报税表 PxVI{:Uz  
composition 组合成分；债务重整协议 6v2RS  
composition of earnings 收益组合成分 3{I=#>;  
compound increase 复合增加率；复合增长率 .";tnC!e  
compound interest 复利 E ^SM`  
compounding or arranging debtor 正就债务作重整或偿还安排的债务人 Dss/>! mN  
comprador note 买办票据 zEPx  
comprador order 买办付款令票 z1SMQLk  
comprehensive income tax 综合所得税 oB{}-[G  
comptroller 审计主任 o +QzQ+ Z  
compulsory liquidation 强制清盘 lfpt:5a9&  
compulsory winding-up 强制清盘 p`<e~[]a  
computation 计算；计算表 eYD9#y  
computational procedure 计算方法 !Nxn[^[?.  
computer audit programme 电脑审计程序；电脑核数程序 @F(3*5c_Y  
concentrated position 集中持仓量 =y-!k)t  
concentration risk 资金集中风险；集中融资风险 kG;eOp16R  
concept stock 概念股 ^2;(2s  
concession 特许权；宽减措施；优惠 pW3)Y5/D  
concession contract 特许经营权合约 @a.6?.<L  
concessionary rate 优惠率 3e!Yu.q:  
concordat 协定；契约；国际监管条约 peTO-x^a-  
condition 条件 n"<GJ.{  
conditional endorsement 附有条件的背书 jQ_|z@OV  
conditional offer 有条件要约 5nxS+`Pn.)  
conditional sale agreement 有条件售卖协议 N9JgV,`  
conditions of tender 投标章程 Xx y Bg!R  
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》 fdq^!MWTi  
conduct of business standard 业务操守准则 Nvx)H(8F  
Confidentiality Understandings 保密谅解文件 mcz(,u}  
confirmation letter 确认书 +%le/Pg@  
confirmation of mail transfer 信汇证明书 X~)V)'R  
Confirmation of Payment 已缴税证明书 \A3>c|  
confirmed letter of credit 保兑信用证 x(3 I?#kE  
confirming bank 保兑银行 x,w`OMQ}c  
confiscation order 没收令 =FD`A#\C~  
connected transaction 关连交易 ReB(T7Vk=  
consensus capitalism 共识资本主义 4Fr7jD,#k  
conservative investor 保守投资者 VNxpOoV=S  
consideration 代价；对价；约因 A"bSNHCKF  
consideration issue [listing method] 代价发行〔上市方式〕 ]2xx+P#Y  
consideration other than cash 现金以外的代价 5;K-,"UQ  
consignee 收货人；代售人 74}eF)(me  
consignment 托运；寄售 8%2rgA  
consignor 付货人；托运人；寄售人 WDoKbTv  
consolidated account 综合帐目 -M>K4*%K  
consolidated account expenditure 综合帐目开支 1W}nYU  
consolidated balance sheet 综合资产负债表 kh>SrW]B%  
consolidated cash deficit 综合现金赤字
\\2k}TsB  
consolidated cash surplus 综合现金盈余 {sna)v$;  
consolidated enterprises sectorial index 综合企业分类指数 y[^k*,= 9  
consolidated net earnings 综合净收益；综合净盈利 /50g3?X,  
consolidated net profit 综合净利润；综合纯利 ;5Wx$Yfx  
consolidated policy 综合保单 _86*.3fQG  
consolidated price 综合价格 :uIi ?  
consolidated profit and loss account 综合损益帐；综合损益表 &Xn8oe  
consolidated public sector expenditure 公营部门综合开支 V'Z&>6Z  
consolidated revenue account 综合收入帐 68J 9T^84  
consolidated shareholders' fund 综合股东资金 J2oWssw"  
consolidation of shares 股份合并 dY4k9
p8  
consolidation period 巩固期；“牛皮靠稳”阶段；大涨后的调整期 iBtjd`V*  
consortium company 财团公司  [`hE^chd  
consortium loan 银团贷款 {#w A!>.  
constant dollar figure 固定币值 6m-:F.k1(  
constant market price 固定市价 A'~%
_}  
constant price 固定价格 MR?*GI's  
constant price series 固定物价计算数列 [B"dH-r7  
constant rate 固定比率 C`yvBt40r  
constituent stock 成分股 'd2qa`H'}B  
constitution 章程；组织章程 }:RT,<  
construction output 建造产出量 KTLbqSS\  
constructive trust 法律构定信托 wZo.ynXT  
consultant accountant 顾问会计师 `\W  
consultant's fee 顾问费 k"q!|+&Fs  
Consultation Paper on Proposed Regulation on Share Margin Financing E
,<\T6/%q  
《监管股票按贷财务的建议谘询文件》
.0Iun+nUD  
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability jsNH`"  
《有关联交所检讨董事资格的程序的谘询文件》 =.qm8+  
consumer behaviour 消费者行为 9k=U0]!ch  
Consumer Council 消费者委员会 7g A08M[O  
consumer credit financing operation 消费者信贷业务 I9[1U  
consumer demand 消费者需求 Z#OhYm+y  
consumer durables 耐用消费品 /i-xX*  
consumer expenditure 消费开支 WNn[L=f  
consumer goods 消费品 #hD}S~  
consumer market 消费市场 LC,*H0  
consumer price 消费物价 gnQo1q{ 4  
Consumer Price Index [CPI] 消费物价指数 E'e8&3!bx  
Consumer Price Index (A) 甲类消费物价指数 (xZr ]v ]U  
Consumer Price Index (B) 乙类消费物价指数 Ge^zX$.'  
Consumer Price Index Classification System 消费物价指数分类法 0kNe?Xi  
Consumer Price Index Report 《消费物价指数月报》 =9qGEkd3  
Consumer Price Index series 消费物价指数系列 lC'{QUC  
consumer price inflation 消费物价上涨 {) :%WnM9  
Consumer Representative Action Fund 消费者集体诉讼基金 #gW /qJ  
consumer sentiment 消费意欲 b)o
n A|  
consumer spending 消费开支；消费支出 _KB{J7bs<a  
consumption expenditure 消费开支 AfbB~LlBq  
consumption pattern 消费模式 v"P&`1=T  
consumption product 消费产品 Pl rkgS0J  
consumption tax 消费税 F`Dg*O  
contango 交易延期费；延期交割费；期货溢价 ]^J+
-c  
contingencies warrant 紧急拨款令；应急支款授权书 v`#j  
contingency 应急费用；意外开支准备金 ,:#,}w_HyO  
contingency allowance 应急准备金 qj~flw1:  
contingency sum 应急费用；意外开支准备金 F_A%8)N  
contingent assets 或有资产 &a%WM  
contingent debt 或有债权；待确定债务 a|DsHZ^6^  
contingent interest 待确定的权益 Q^
z=w![z  
contingent liabilities 或有负债 mR{CVU  
contingent profit 或有利润 Y7<zm}=(/  
contingent right 或有的权利 ]{f^;y8  
continue to hold a deposit 继续持有存款 ==QWwPpA  
Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕 hpbwZ  
continuing rent 连续租金 !dU9sB2  
continuing trustee 留任受托人 qP~WEcH`[  
continuous licensing system 长期持牌制度 H~A"C'P3#  
Continuous Net Settlement System [CNS System] 持续净额交收系统 K0w<[CO  
contra account 对销帐户 B.89_!/:p  
contra flow 资金回流 V]I:2k5  
contra item 对销项目 =N YgGEFq.  
contra transfer 对销转拨 /y}"M  
contract 合约 "+=Pp  
contract for difference 差价合约 L'zE<3O'3  
contract for service 服务合约 QWrIa1.JC  
contract for settlement 平仓合约 j$3rJA%rN  
contract note 成交单据 %KGq*|GUu  
contract of copartnery 合伙合约 yJ!OsD  
contract of indemnity 弥偿合约 Z[",$Lt  
contract of insurance 保险合约 KcC!N{  
contract of reinsurance 再保险合约 %'Zc2h&z  
contract price 合约价格 ,N53Iic  
contracting party 订约人；立约人；缔约国 WtEI] WO  
contractual agreement 合约协议 !ZFr7Xz  
contractual commitment 合约承担 F%xK"l`&  
contractual joint venture 合约式联营企业 xK(IS:HJ*  
contractual mutual fund 合约互惠基金 >[ eW">:>K  
contractual right 合约权利 ')B =|T)  
contractual savings fund 合约储蓄基金 >^a$  
contributed surplus 实缴资本盈余 YEzU{J  
contribution 出资；供款；捐款；分担款项 6cJ<9i &  
contribution account 供款帐户 ` ^DjEdUN  
contribution to gross domestic product 在本地生产总值中所占比率 rwiw Rh  
contribution to investment 出资额 `E@kFJ(<On  
contribution to pension fund 退休金供款 =M7TCE  
contributor 供款人；出资人；捐助人 EXuLSzQwv  
contributory 分担人 MkwU<ae AB  
contributory scheme 供款计划 D^Te%qnW  
contrived cessation of business 有预谋的停业 w/ TKRCO3  
control 控制权；控制；管制 l , ..5   
control of a company 公司的控制权；公司控股权 qu_)`wB  
control of business 业务的控制权 ]eE 1n2  
controlled company 受控制公司 ]kx
-,M(  
controller 控制人；控权人；会计长 P0^c?s"I  
controller of an authorized institution 认可机构控权人 8{dEpV*  
controlling company 控股公司 /Rj#sxtdw  
controlling interest 控制权益；控股权益 "'m)VG  
controlling officer 管制人员 2 P=[  
controlling officer's report 管制人员报告 11@]d]v ,  
controlling shareholder 控股股东；持有控股权的股东 Q]@c&*_|  
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》 ]*qU+&  
conventional lending 传统放款；常规放款 ~g6"'Cya?k  
conversion 兑换；换算；转换〔证券〕 e}c&LDgU  
conversion factor 换算因数 `ncNEHh7K  
conversion of stock 公债的转换 \)OEBN`9#  
conversion rate 兑换率；换算率；转换价格〔证券〕 !xu9+{-  
convertibility 可兑性；兑换性；自由兑换 tJNIr5o  
convertibility undertaking 兑换保证 t8QRi!\=  
convertible 可兑换；可换股 F/>*Ifs  
convertible currency 可兑换货币 nZfs=@w:y  
convertible debenture 可转换债权证 U@'F%nH
w  
convertible loan stock 可转换股的债权股额 gH[,Xx?BN!  
convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额 #ly@;!M  
conveyance 转易；转易契；财产转让证书 OF[?Z  
conveyance of property 财产转让 &iNwvA%9D  
conveyance on sale 售卖转易契 gV8"VZg2  
conveyancing fee 业权转易费 hoenQ6N^:  
conveyancing scale charges 物业转易收费标准 k;k}qq`d  
cooling-off period 冷静期 iK#/w1`  
co-owner 共同拥有人；分权共有人 `\bT'~P  
co-partner 共同合伙人 ~2@Lx3t$  
co-partnership 共同合伙 (9 sIA*,}  
Copenhagen Stock Exchange 哥本哈根证券交易所 jNA1O68N  
core capital 核心资本 %%%S"$t  
Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons {T=52h=e  
《适用于注册人的衍生工具场外交易活动的核心运作和财务风险管理机制》 fiVHRSX60  
Core Principles for Effective Banking Supervision [Basle Committee] jfD1  
《有效监管银行业的主要原则》〔巴塞尔委员会〕 WK0C  
cornering “夹仓”；轧空；囤积居奇 t V03+&jF  
corporate borrower 借款公司；借款机构 /`[!_4i  
corporate business 公司企业；公司业务 LvcuZZ`1a  
Corporate Communications Department [Stock Exchange of Hong Kong Limited] P ZxFZvE  
企业传讯部〔香港联合交易所有限公司〕 ]ab#q=  
corporate customer 公司客户 5{d\uE%'p  
corporate dealer 公司交易商 %d1draL  
Corporate Finance Division [Securities and Futures Commission]  |t))u`~  
企业融资部〔证券及期货事务监察委员会〕 *RWm47  
Corporate Finance (D.T.C.) Limited 协联财务有限公司 %y&]'A  
Corporate Finance Fees Rule 《与公司财务有关的费用规则》 <_Eg?ePW#  
corporate governance 公司管治  %v+=;jw  
corporate income tax 公司所得税 \=;uu_
v$  
corporate investment adviser 公司投资顾问 KVkMU?6  
corporate member 法团会员；公司会员〔香港联合交易所有限公司〕 $d/&k`  
corporate plan 公司计划 (&[[46  
corporate practice 执业法团 +H_MV=A^  
corporate profits tax 公司利得税 pXu/(&?  
corporate savings 公司储蓄 2#vv$YD  
corporate service tax 公司服务税 =wG+Ao  
corporate signature 法团的签名 <P_ea/5:|  
corporation 法团；公司 ~=En+J}*  
corporation bond 公司债券 bl;zR  
corporation stock 公司股证；地方债券〔英国〕 V5mlJml2(  
corporation tax 公司税 e$e#NoN  
correction phase of stock market 股市调整期 ";x+1R.d  
Correctional Services Industries Suspense Account 惩教工业暂记帐 v.=/Y(J  
corrective affidavit 修正遗产申报誓章 h1[WhBL-O  
correspondent bank 代理银行 QJn`WSw$_-  
Cosmos Finance Limited 宇宙财务有限公司 C3XmK}h  
cost 成本；费用；价格 &
H||&Z[pk  
cost centre 成本中心 M6rc!K  
cost competitiveness 成本竞争力 x[Im%k  
cost control 成本控制；成本管理 o31Nmy Ni  
cost convention 原值成本法；成本惯例 `y^s
ITr  
cost effectiveness 成本效益；经济效益 -F\qnsZ2  
cost efficiency 成本效率 %0,-.(h  
cost element 成本要素 ; A,#;
%j  
cost flow 成本流转 /KCPpERk{  
cost input 投入资金 Nc)J18  
cost management information system 成本管理资料系统
En6H%^d2  
cost of an asset 资产成本 p`F9Amb  
cost of borrowing 借贷成本 *|% ^0#$c  
cost of capital 资本成本；资金成本 ka"337H  
cost of installation 安装费 ~rD={&0  
cost of issue 招股费用；发行股份费用 8X$LC  
cost of living 生活费用 k|YWOy@D~  
cost of transmitting 传送费用 yClx` S(  
cost overrun 成本超支 'zZcn" +!  
cost price 成本价格 $w#r"= )  
cost price structure 成本价格结构 QA#3bFZt1n  
cost to the revenue 政府收入的损失；政府减少的收入 ]m4OIst  
cost-benefit analysis 成本效益分析 *\uM.m0$
 
cost-benefit study 成本效益研究 | ?yo 3  
cost-book company 以成本帐原则组成的公司 2xwlKmI N  
cost-effectiveness analysis 成本效益分析 Q=uRKh  
costing 成本计算；成本计算法 TUIk$U?/I  
costing and pricing policy 成本及定价政策 ~utJB 'gr  
costing exercise 成本计算工作 ])DX%$f  
costing review 成本检讨 6w[}&pX"z  
cost-of-living allowance 生活津贴 Hr<o!e{Y  
cost-of-living index 生活指数；生活费用指数 @}-r&/#  
cost-plus pricing 成本加成定价法 laKuOx}  
cost-push inflation 成本推动的通货膨胀 !7bw5H  
cost-recovery basis 收回成本的原则 ?, r~=  
cost-related charges 依成本而定的收费 I6!5Yj]O"  
cost-related fee 依成本而定的收费 JAjmrX  
co-surety 共同担保人 'XrRhF (  
co-trustee 共同受托人 4+;$7"fJ  
cotton futures 期棉 :O<bA&:d  
Council of SEHK 联交所理事会 x%+{VStA  
Council of the Hong Kong Society of Accountants 香港会计师公会理事会 LhXUm  
counterclaim 反申索 WLa!.v>  
counterfoil 联页〔收据〕；存根〔支票〕；票根 %+>s#Q2d  
counter-guarantee 反担保 i':i_kU  
counter-inflationary policy 反通货膨胀政策 <*!i$(gn  
countersignature 副署签名；连署签名 F>je4S;  
country debt provisioning 债务国坏帐准备 &,\=3'  
country of beneficial ownership 实益拥有国 j%
u-dr  
coupon 息票；赠券 N,dT3we  
coupon rate 息票利率 M 3 '$[  
cover 保证金；承保范围；补仓 f/,>%j=Ms  
cover note 临时保单 $''?HjB
}T  
cover short position 补仓；填平空仓 }9HmTr|  
coverage 保额；承保范围 j(:I7%3&(*  
covered call 备兑认购期权 h^9"i3H  
covered option 备兑期权 6VP`evan  
covered warrant 备兑认股权证 %@a8P  
crash 狂泻；暴跌；崩溃 1n5(S<T  
creation of new heads and subheads 开立新总目及分目 @`opDu!  
credit 信用；信贷；信用证；贷项 :2 >hoAJJ  
credit advice 贷项通知书 TGXa,A{  
credit agency 征信所；信用调查机关 B vo5-P6XY  
Credit Agricole Indosuez 东方汇理银行 g]c[O*NTL  
credit arrangement 信贷安排 |Xi%  
credit balance 贷方结余 u's`*T@.  
credit card 信用卡 3A:q7#m  
credit card scheme 信用卡计划 Wz4&7KYY  
Credit Commercial de France 法国商业银行 zya5Jb:Sg  
Credit Committee 贷款委员会 v~3B:k:?l  
credit control 信贷管制 3f" %G\  
credit conversion factor 信贷换算因数 %W,D;?lEo>  
credit easing 放宽信贷 T9)nQ[  
credit exposure 信贷风险 vb 1@yQ  
credit facility 信贷安排；信贷融通；信用透支 Z=B_Ty  
Credit Guarantee Scheme 信贷保证计划 FGO[ |]7IN  
credit item 贷项 b`yZ|j'ikd  
credit limit 信贷限额 SK1!thQy  
Credit Lyonnais 里昂信贷银行 b*a2,MiM  
Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司 |Fm6#1A@  
credit rating 信贷评级 ~R$~&x(b  
credit rating agency 信贷评级机构 4n#ov=)-~  
Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕 *<N3_tx"  
credit risk 信贷风险 >3 yk#U|7}  
credit sale 赊销；赊售 [,n c  
credit side 贷方 09A X-JP  
credit squeeze 信贷紧缩；收紧信贷 F' U 50usV  
credit to... 记入……帐目 |@,|F:h<M  
credit to be given against tax 税款抵免 b2 _Yu^  
credit transfer 信贷转帐；信用转帐 Sxdsv9w  
credit union 储蓄互助社 b|Q)[y]  
Credit Union League of Hong Kong 香港储蓄互助社协会 QB.J,o*XD4  
creditor 债权人 -9RDr\&`(  
creditor's petition 债权人的呈请书 ~\x:<)  
creditworthiness 信誉；信用可靠程度 0;S,tJg  
creeping inflation 爬行式通货膨胀；温和通货膨胀；渐升通胀 %ms'n
 
criminal bankruptcy 刑事破产 1Je9,dd6  
criminal bankruptcy order 刑事破产令 /bj <Ft\  
criminal bankruptcy petition 刑事破产呈请书 o"wXIHUmV  
criterion for credit 授信原则 M/x>51<  
critical path analysis 关键路线分析法；要径分析法 ^7;JC7qmN  
cross rate 套价；套汇汇率；交叉汇率 3lV^B[$  
cross-currency settlement risk 跨国货币结算风险 Pe C7  
crossed cheque 划线支票 <YA&Dr3OD  
crossed trade 交叉买卖；交叉盘买卖 (~zd6C1.  
Cross-Harbour Tunnel Passage Tax 海底隧道使用税 K{n{KB&_&  
cross-holding 相互持股；交叉持股 m9U"[Huv1E  
cross-margining 跨市场保证金制度 x21dku<6K[  
cross-referencing system 相互参照系统 Z_\C*^  
cross-subsidization 互相资助；互相津贴 ?JL7=o X  
Crown Agent 英联邦代办 &//wSlL3  
crude activity rate 粗略经济活动率 {t};-q!v$j  
crude econometric model 粗略计量经济模式 ThPE 0V  
culpable insider dealing 应受谴责的内幕交易 >!_Xgw  
cum dividend 连股息 ]9}HEu;1M  
cumulative appreciation 累积升值；累积增值 tm7u^9]  
cumulative deficit 累积赤字；累积亏损 NmMIQ
@K  
cumulative dividend 累积股息 1ygpp0IGJ  
cumulative financial position 累积财政状况 u%'\UmE w  
cumulative realized investment 累积的已实现投资 r=yK,d/1  
currency 货币 AiD[SR  
currency adjustment factor 货币调整因子；币值调整因素 jx acg^c  
currency board arrangement “货币发行局”制度 v]__%_  
Currency Board Operations Sub-Committee 货币发行委员会 ?+T^O?r|O  
Currency Committee [Hong Kong Futures Exchange Limited] >]o}}KF?  
货币委员会〔香港期货交易所有限公司〕 .0R v(Y  
currency crisis 货币危机 s2j['g5  
currency denomination 货币面值 ngj,x7t  
currency futures 货币期货；外汇期货 )%!XSsY.N|  
currency futures contract 货币期货合约；外汇期货合约 OL_{_K(w  
currency in circulation 流通货币 8M@
BG8  
currency matching 货币配对 0%!rx{f#\  
currency note 纸币；钞票 :xKcpY[{  
currency option 货币期权 + [Hh,I7  
currency swap 货币掉期；货币互兑；货币互惠信贷 g$dsd^{O7  
currency warrant 货币认兑证；货币认股权证 ;3_l@dP"  
current account 往来帐户；支票户口；经常帐目 .z13 =yv  
current assets 流动资产 52upoU>}2  
current domestic value 现行本地价格 [ sd;`xk  
current liabilities 流动负债 7JSNYTH  
current market price 当时市价；现时市价 =^ T\Xs;GK  
current price 当时价格；现时价格 P{Q=mEQ  
current price series 当时物价计算数列 FKe,qTqa  
current year rules of assessment 当年度评税规则 2lL,zFAq  
cushion 缓冲；缓冲时限〔债券〕 '+j} >Q  
cushion of liquid assets 流动资产缓冲额；速动资产缓冲额 ~ %B<  
custodian 保管人 v]B L[/4  
custodian trustee 保管受托人 ;S xFp  
custody 保管 gm9mg*aM  
customer 客户 yV)la@c  
customer lending 客户贷款 DcSnia
62f  
customer statement 客户对数单；客户结单 @ P|LLG'  
cut loss “斩仓”；减少损失 OFj
e+S  
cut margin “斩仓” 1Bxmm#  
cut-off date 截止日期 r! Ay:r  
cut-throat competition 割喉式竞争；恶性竞争 Y.^=]-n,  
cycle of activity 活动循环；商业循环 5BBD.!  
cyclical fluctuation 周期性波动 /%lZu^  
cyclical inflation 周期性通货膨胀  |W<+U  
cyclical nature of the economy 经济的周期性情况 :$MG*/Q  
*,BzcZ  
D.A.H. Private Bank Limited安新私人銀行有限公司 ktDC/8
  
Dah Sing Bank Limited大新銀行有限公司 _)]CzBRq\6  
Dah Sing Finance Limited大新

顶  gk`zA  
cyJG8f  
知识太多了 }^B6yWUN  
9)VF 1L
D  
要慢慢看 -GLMmZJt  
谢谢斑竹了