commonwealth bank of australia 澳洲聯(lián)邦銀行
commonwealth development corporation 英聯(lián)邦發(fā)展公司
commonwealth finance ministers conference 英聯(lián)邦財長會議
commonwealth fund for technical co-operation 英聯(lián)邦技術(shù)合作基金
commonwealth income tax 英聯(lián)邦入息稅
commonwealth preference 英聯(lián)邦特惠制
communal property 公有財產(chǎn)；公有產(chǎn)業(yè)
communication expenses 通訊費用
community preference 歐共體特惠制
commutation of pension 退休金的折算
commuted gratuity 折算酬金
commuted pension gratuity 經(jīng)折算的退休酬金
companies act 《公司法令》〔英國〕
companies handbook 《上市公司手冊》
companies inspector 公司檢查員
companies liquidation account 公司清盤賬戶
companies ordinance: information to be included in a rights issue prospectus 《公司條例：供股章程須載有的資料》
companies ordinance: information to be included in prospectuses regarding the valuation of land and buildings 《公司條例：招股章程須載列有關(guān)土地或建筑物的評估的資料》
companies registration officer 公司注冊主任
companies registry 公司注冊處
companies registry trading fund 公司注冊處營運基金
companies section 公司組〔財經(jīng)事務(wù)局〕
company formation and enforcement division 公司成立及條例執(zhí)行部〔公司注冊處〕
company in which the public are substantially interested 由公眾擁有相當(dāng)權(quán)益的公司
company limited by guarantee 擔(dān)保有限公司
company limited by shares 股份有限公司
company register 公司登記冊
company registration fee 公司注冊費
company with limited liability 有限法律責(zé)任的公司
company's memorandum 公司組織章程
company's reserve 公司儲備
comparative advantage 比較優(yōu)勢；比較利益
compensation 補償金；賠償
compensation committee 賠償委員會〔香港聯(lián)合交易所有限公司〕
compensation from insurance 保險賠償
compensation fund 賠償基金
compensation fund levy 賠償基金征費
compensation rate 補償率
compensation review committee 賠償檢討委員會
compensation scheme 賠償計劃
compensation trade 補償貿(mào)易
compensation value 補償值
compensatory payment 補償付款
competition and pricing strategy 競爭與定價策略
competitive edge 競爭優(yōu)勢
competitive price 具競爭力的價格
competitive tender 競爭性投標(biāo)
compliance committee 監(jiān)察委員會〔香港聯(lián)合交易所有限公司〕
component of expenditure 開支組成部分
composite consumer price index 綜合消費物價指數(shù)
composite index 綜合指數(shù)
composite rating 綜合評級
composite return form 綜合報稅表
composite securities and futures bill 《證券及期貨綜合條例草案》
composite tax return 綜合報稅表
composition 組合成分；債務(wù)重整協(xié)議
composition of earnings 收益組合成分
compound increase 復(fù)合增加率；復(fù)合增長率
compound interest 復(fù)利
compounding or arranging debtor 正就債務(wù)作重整或償還安排的債務(wù)人
comprador note 買辦票據(jù)
comprador order 買辦付款令票
comprehensive income tax 綜合所得稅
comptroller 審計主任
compulsory liquidation 強制清盤
compulsory winding-up 強制清盤
computation 計算；計算表
computational procedure 計算方法
computer audit programme 計算機審計程序；計算機核數(shù)程序
concentrated position 集中持倉量
concentration risk 資金集中風(fēng)險；集中融資風(fēng)險
concept stock 概念股
concession 特許權(quán)；寬減措施；優(yōu)惠
concession contract 特許經(jīng)營權(quán)合約
concessionary rate 優(yōu)惠率
concordat 協(xié)定；契約；國際監(jiān)管條約
condition 條件
conditional endorsement 附有條件的背書
conditional offer 有條件要約
conditional sale agreement 有條件售賣協(xié)議
conditions of tender 投標(biāo)章程
conduct of business guidelines (for licence holders under the leveraged foreign exchange trading ordinance) 《業(yè)務(wù)操守指引──適用于根據(jù)〈杠桿式外匯買賣條例〉獲發(fā)牌照的人士》
conduct of business standard 業(yè)務(wù)操守準(zhǔn)則
confidentiality understandings 保密諒解文件
confirmation letter 確認(rèn)書
confirmation of mail transfer 信匯證明書
confirmation of payment 已繳稅證明書
confirmed letter of credit 保兌信用證
confirming bank 保兌銀行
confiscation order 沒收令
connected transaction 關(guān)連交易
consensus capitalism 共識資本主義
conservative investor 保守投資者
consideration 代價；對價；約因
consideration issue 代價發(fā)行〔上市方式〕
consideration other than cash 現(xiàn)金以外的代價
consignee 收貨人；代售人
consignment 托運；寄售
consignor 付貨人；托運人；寄售人
consolidated account 綜合帳目
consolidated account expenditure 綜合帳目開支
consolidated balance sheet 綜合資產(chǎn)負債表
consolidated cash deficit 綜合現(xiàn)金赤字
consolidated cash surplus 綜合現(xiàn)金盈余
consolidated enterprises sectorial index 綜合企業(yè)分類指數(shù)
consolidated net earnings 綜合凈收益；綜合凈盈利
consolidated net profit 綜合凈利潤；綜合純利
consolidated policy 綜合保單
consolidated price 綜合價格
consolidated profit and loss account 綜合損益帳；綜合損益表
consolidated public sector expenditure 公營部門綜合開支
consolidated revenue account 綜合收入帳
consolidated shareholders' fund 綜合股東資金
consolidation of shares 股份合并
consolidation period 鞏固期；“牛皮靠穩(wěn)”階段；大漲后的調(diào)整期
consortium company 財團公司
consortium loan 銀團貸款
constant dollar figure 固定幣值
constant market price 固定市價
constant price 固定價格
constant price series 固定物價計算數(shù)列
constant rate 固定比率
constituent stock 成分股
constitution 章程；組織章程
construction output 建造產(chǎn)出量
constructive trust 法律構(gòu)定信托
consultant accountant 顧問會計師
consultant's fee 顧問費
consultation paper on proposed regulation on share margin financing 《監(jiān)管股票按貸財務(wù)的建議咨詢文件》
consultation paper on sehk procedures for reviewing directors' suitability 《有關(guān)聯(lián)交所檢討董事資格的程序的咨詢文件》
consumer behaviour 消費者行為
consumer council 消費者委員會
consumer credit financing operation 消費者信貸業(yè)務(wù)
consumer demand 消費者需求
consumer durables 耐用消費品
consumer expenditure 消費開支
consumer goods 消費品
consumer market 消費市場
consumer price 消費物價
consumer price index 消費物價指數(shù)
consumer price index (a) 甲類消費物價指數(shù)
consumer price index (b) 乙類消費物價指數(shù)
consumer price index classification system 消費物價指數(shù)分類法
consumer price index report 《消費物價指數(shù)月報》
consumer price index series 消費物價指數(shù)系列
consumer price inflation 消費物價上漲
consumer representative action fund 消費者集體訴訟基金
consumer sentiment 消費意欲
consumer spending 消費開支；消費支出
consumption expenditure 消費開支
consumption pattern 消費模式
consumption product 消費產(chǎn)品
consumption tax 消費稅
contango 交易延期費；延期交割費；期貨溢價
contingencies warrant 緊急撥款令；應(yīng)急支款授權(quán)書
contingency 應(yīng)急費用；意外開支準(zhǔn)備金
contingency allowance 應(yīng)急準(zhǔn)備金
contingency sum 應(yīng)急費用；意外開支準(zhǔn)備金
contingent assets 或有資產(chǎn)
contingent debt 或有債權(quán)；待確定債務(wù)
contingent interest 待確定的權(quán)益
contingent liabilities 或有負債
contingent profit 或有利潤
contingent right 或有的權(quán)利
continue to hold a deposit 繼續(xù)持有存款
continuing member 永久會員銀行〔香港銀行公會〕
continuing rent 連續(xù)租金
continuing trustee 留任受托人
continuous licensing system 長期持牌制度
continuous net settlement system 持續(xù)凈額交收系統(tǒng)
contra account 對銷賬戶
contra flow 資金回流
contra item 對銷項目
contra transfer 對銷轉(zhuǎn)撥
contract 合約
contract for difference 差價合約
contract for service 服務(wù)合約
contract for settlement 平倉合約
contract note 成交單據(jù)
contract of copartnery 合伙合約
contract of indemnity 彌償合約
contract of insurance 保險合約
contract of reinsurance 再保險合約
contract price 合約價格
contracting party 訂約人；立約人；締約國
contractual agreement 合約協(xié)議
contractual commitment 合約承擔(dān)
contractual joint venture 合約式聯(lián)營企業(yè)
contractual mutual fund 合約互惠基金
contractual right 合約權(quán)利
contractual savings fund 合約儲蓄基金
contributed surplus 實繳資本盈余
contribution 出資；供款；捐款；分擔(dān)款項
contribution account 供款賬戶
contribution to gross domestic product 在本地生產(chǎn)總值中所占比率
contribution to investment 出資額
contribution to pension fund 退休金供款
contributor 供款人；出資人；捐助人
contributory 分擔(dān)人
contributory scheme 供款計劃
contrived cessation of business 有預(yù)謀的停業(yè)
control 控制權(quán)；控制；管制
control of a company 公司的控制權(quán)；公司控股權(quán)
control of business 業(yè)務(wù)的控制權(quán)
controlled company 受控制公司
controller 控制人；控權(quán)人；會計長
controller of an authorized institution 認(rèn)可機構(gòu)控權(quán)人
controlling company 控股公司
controlling interest 控制權(quán)益；控股權(quán)益
controlling officer 管制人員
controlling officer's report 管制人員報告
controlling shareholder 控股股東；持有控股權(quán)的股東
convention on the settlement of investment disputes between states and
nations of other states 《關(guān)于解決國家與他國國民之間的投資爭端的公約》
conventional lending 傳統(tǒng)放款；常規(guī)放款
conversion 兌換；換算；轉(zhuǎn)換〔證券〕
conversion factor 換算因子
conversion of stock 公債的轉(zhuǎn)換
conversion rate 兌換率；換算率；轉(zhuǎn)換價格〔證券〕
convertibility 可兌性；兌換性；自由兌換
convertibility undertaking 兌換保證
convertible 可兌換；可換股
convertible currency 可兌換貨幣
convertible debenture 可轉(zhuǎn)換債權(quán)證
convertible loan stock 可轉(zhuǎn)換股的債權(quán)股額
convertible subordinated unsecured loan stock 可轉(zhuǎn)換股的次級無抵押債權(quán)股額
conveyance 轉(zhuǎn)易；轉(zhuǎn)易契；財產(chǎn)轉(zhuǎn)讓證書
conveyance of property 財產(chǎn)轉(zhuǎn)讓
conveyance on sale 售賣轉(zhuǎn)易契
conveyancing fee 業(yè)權(quán)轉(zhuǎn)易費
conveyancing scale charges 物業(yè)轉(zhuǎn)易收費標(biāo)準(zhǔn)
cooling-off period 冷靜期
co-owner 共同擁有人；分權(quán)共有人
co-partner 共同合伙人
co-partnership 共同合伙
copenhagen stock exchange 哥本哈根證券交易所
core capital 核心資本
core operational and financial risk management controls for over-the-counter derivatives activities of registered persons 《適用于注冊人的衍生工具場外交易活動的核心運作和財務(wù)風(fēng)險管理機制》
core principles for effective banking supervision 《有效監(jiān)管銀行業(yè)的主要原則》〔巴塞爾委員會〕
cornering “ 夾倉”；軋空；囤積居奇
corporate borrower 借款公司；借款機構(gòu)
corporate business 公司企業(yè)；公司業(yè)務(wù)
corporate communications department 企業(yè)傳訊部 〔香港聯(lián)合交易所有限公司〕
corporate customer 公司客戶
corporate dealer 公司交易商
corporate finance division 企業(yè)融資部〔證券及期貨事務(wù)監(jiān)察委員會〕
corporate finance (d.t.c.) limited 協(xié)聯(lián)財務(wù)有限公司
corporate finance fees rule 《與公司財務(wù)有關(guān)的費用規(guī)則》
corporate governance 公司管治
corporate income tax 公司所得稅
corporate investment adviser 公司投資顧問
corporate member 法團會員；公司會員〔香港聯(lián)合交易所有限公司〕
corporate plan 公司計劃
corporate practice 執(zhí)業(yè)法團
corporate profits tax 公司利得稅
corporate savings 公司儲蓄
corporate service tax 公司服務(wù)稅
corporate signature 法團的簽名
corporation 法團；公司
corporation bond 公司債券
corporation stock 公司股證；地方債券〔英國〕
corporation tax 公司稅
correction phase of stock market 股市調(diào)整期
correctional services industries suspense account 懲教工業(yè)暫記帳
corrective affidavit 修正遺產(chǎn)申報誓章
correspondent bank 代理銀行
cosmos finance limited 宇宙財務(wù)有限公司
cost 成本；費用；價格
cost centre 成本中心
cost competitiveness 成本競爭力
cost control 成本控制；成本管理
cost convention 原值成本法；成本慣例
cost effectiveness 成本效益；經(jīng)濟效益
cost efficiency 成本效率
cost element 成本要素
cost flow 成本流轉(zhuǎn)
cost input 投入資金
cost management information system 成本管理數(shù)據(jù)系統(tǒng)
cost of an asset 資產(chǎn)成本
cost of borrowing 借貸成本
cost of capital 資本成本；資金成本
cost of installation 安裝費
cost of issue 招股費用；發(fā)行股份費用
cost of living 生活費用
cost of transmitting 傳送費用
cost overrun 成本超支
cost price 成本價格
cost price structure 成本價格結(jié)構(gòu)
cost to the revenue 政府收入的損失；政府減少的收入
cost-benefit analysis 成本效益分析
cost-benefit study 成本效益研究
cost-book company 以成本帳原則組成的公司
cost-effectiveness analysis 成本效益分析
costing 成本計算；成本計算法
costing and pricing policy 成本及定價政策
costing exercise 成本計算工作
costing review 成本檢討
cost-of-living allowance 生活津貼
cost-of-living index 生活指數(shù)；生活費用指數(shù)
cost-plus pricing 成本加成定價法
cost-push inflation 成本推動的通貨膨脹
cost-recovery basis 收回成本的原則
cost-related charges 依成本而定的收費
cost-related fee 依成本而定的收費
co-surety 共同擔(dān)保人
co-trustee 共同受托人
cotton futures 期棉
council of sehk 聯(lián)交所理事會
council of the hong kong society of accountants 香港會計師公會理事會
counterclaim 反申索
counterfoil 聯(lián)頁〔收據(jù)〕；存根〔支票〕；票根
counter-guarantee 反擔(dān)保
counter-inflationary policy 反通貨膨脹政策
countersignature 副署簽名；聯(lián)署簽名
country debt provisioning 債務(wù)國壞帳準(zhǔn)備
country of beneficial ownership 實益擁有國
coupon 息票；贈券
coupon rate 息票利率
cover 保證金；承保范圍；補倉
cover note 臨時保單
cover short position 補倉；填平空倉
coverage 保額；承保范圍
covered call 備兌認(rèn)購期權(quán)
covered option 備兌期權(quán)
covered warrant 備兌認(rèn)股權(quán)證
crash 狂瀉；暴跌；崩潰
creation of new heads and subheads 開立新總目及分目
credit 信用；信貸；信用證；貸項
credit advice 貸項通知書
credit agency 征信所；信用調(diào)查機關(guān)
credit agricole indosuez 東方匯理銀行
credit arrangement 信貸安排
credit balance 貸方結(jié)余
credit card 信用卡
credit card scheme 信用卡計劃
credit commercial de france 法國商業(yè)銀行
credit committee 貸款委員會
credit control 信貸管制
credit conversion factor 信貸換算因子
credit easing 放寬信貸
credit exposure 信貸風(fēng)險
credit facility 信貸安排；信貸融通；信用透支
credit guarantee scheme 信貸保證計劃
credit item 貸項
credit limit 信貸限額
credit lyonnais 里昂信貸銀行
credit lyonnais hongkong (finance) limited 香港里昂財務(wù)有限公司
credit rating 信貸評級
credit rating agency 信貸評級機構(gòu)
credit review committee 信貸檢討委員會〔香港金融管理局〕
credit risk 信貸風(fēng)險
credit sale 賒銷；賒售
credit side 貸方
credit squeeze 信貸緊縮；收緊信貸
credit to… 記入……帳目
credit to be given against tax 稅款抵免
credit transfer 信貸轉(zhuǎn)帳；信用轉(zhuǎn)帳
credit union 儲蓄互助社
credit union league of hong kong 香港儲蓄互助社協(xié)會
creditor 債權(quán)人
creditor's petition 債權(quán)人的呈請書
creditworthiness 信譽；信用可靠程度
creeping inflation 爬行式通貨膨脹；溫和通貨膨脹；漸升通脹
criminal bankruptcy 刑事破產(chǎn)
criminal bankruptcy order 刑事破產(chǎn)令
criminal bankruptcy petition 刑事破產(chǎn)呈請書
criterion for credit 授信原則
critical path analysis 關(guān)鍵路線分析法；要徑分析法
cross rate 套價；套匯匯率；交叉匯率
cross-currency settlement risk 跨國貨幣結(jié)算風(fēng)險
crossed cheque 劃線支票
crossed trade 交叉買賣；交叉盤買賣
cross-harbour tunnel passage tax 海底隧道使用稅
cross-holding 相互持股；交叉持股
cross-margining 跨市場保證金制度
cross-referencing system 相互參照系統(tǒng)
cross-subsidization 互相資助；互相津貼
crown agent 英聯(lián)邦代辦
crude activity rate 粗略經(jīng)濟活動率
crude econometric model 粗略計量經(jīng)濟模式
culpable insider dealing 應(yīng)受譴責(zé)的內(nèi)幕交易
cum dividend 連股息
cumulative appreciation 累積升值；累積增值
cumulative deficit 累積赤字；累積虧損
cumulative dividend 累積股息
cumulative financial position 累積財政狀況
cumulative realized investment 累積的已實現(xiàn)投資
currency 貨幣
currency adjustment factor 貨幣調(diào)整因子；幣值調(diào)整因素
currency board arrangement “貨幣發(fā)行局”制度
currency board operations sub-committee 貨幣發(fā)行委員會
currency committee 貨幣委員會〔香港期貨交易所有限公司〕
currency crisis 貨幣危機
currency denomination 貨幣面值
currency futures 貨幣期貨；外匯期貨
currency futures contract 貨幣期貨合約；外匯期貨合約
currency in circulation 流通貨幣
currency matching 貨幣配對
currency note 紙幣；鈔票
currency option 貨幣期權(quán)
currency swap 貨幣掉期；貨幣互兌；貨幣互惠信貸
currency warrant 貨幣認(rèn)兌證；貨幣認(rèn)股權(quán)證
current account 往來賬戶；支票戶口；經(jīng)常帳目
current assets 流動資產(chǎn)
current domestic value 現(xiàn)行本地價格
current liabilities 流動負債
current market price 當(dāng)時市價；現(xiàn)時市價
current price 當(dāng)時價格；現(xiàn)時價格
current price series 當(dāng)時物價計算數(shù)列
current year rules of assessment 當(dāng)年度評稅規(guī)則
cushion 緩沖；緩沖時限〔債券〕
cushion of liquid assets 流動資產(chǎn)緩沖額；速動資產(chǎn)緩沖額
custodian 保管人
custodian trustee 保管受托人
custody 保管
customer 客戶
customer lending 客戶貸款
customer statement 客戶對數(shù)單；客戶結(jié)單
cut loss “斬倉”；減少損失
cut margin “ 斬倉”
cut-off date 截止日期
cut-throat competition 割喉式競爭；惡性競爭
cycle of activity 活動循環(huán)；商業(yè)循環(huán)
cyclical fluctuation 周期性波動
cyclical inflation 周期性通貨膨脹
cyclical nature of the economy 經(jīng)濟的周期性情況