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            财经类词汇·新译通翻译公司-专业金融会计类翻译  

          ■新译通翻译公司

          财经类词汇

          A
          share A股;甲类股份
          abatement of tax 减税;减扣免税额
          ABN AMRO Bank N.V. 荷兰银行
          above-the-line expenditure 在线项目支出;经常预算支出
          above-the-line receipt 在线项目收入;经常预算收入
          ABSA Asia Limited 南非联合亚洲有限公司
          absolute change 绝对数值变更
          absolute expenditure 实际开支
          absolute guideline figure 绝对准则数字
          absolute interest 绝对权益
          absolute order of discharge 绝对破产解除令
          absolute profit margin 绝对利润幅度
          absolute value 实值;绝对值
          absolutely vested interest 绝对既得权益
          absorbed cost 已吸收成本;已分摊成本
          absorption 吸收;分摊;合并
          absorption rate 吸收率;摊配率;分摊率
          ACB Finance Limited 亚洲商业财务有限公司
          acceptable form of reciprocity 合理的互惠条件
          acceptable rate ?#23454;?#21033;率;?#23454;?#27719;率
          acceptance agreement 承兑协议
          acceptance for honour 参加承兑
          acceptor 承兑人;接受人;受票人
          acceptor for honour 参加承兑人
          accident insurance 意外保险
          Accident Insurance Association of Hong Kong 香港意外保险公会
          accident insurance scheme 意外保险计划
          accident year basis 意外年度基准
          accommodation 通融;贷款
          accommodation bill 通融?#26412;藎?#31354;头?#26412;?br> accommodation party 汇票代发人
          account balance 账户余额;账户结余
          account book 帐簿
          account collected in advance 预收款项
          account current book 往来帐簿
          account of after-acquired property 事后取得的财产报告
          account of defaulter 拖欠帐目
          account payable 应付帐款
          account payee only [A/C payee only] 只可转帐;存入收款人账户
          account receivable 应收帐款
          account receivable report 应收帐款报表
          account statement 结单;账单;会计财务报表
          account title 账户名称;会计科目
          accountant's report 会计师报告
          Accountant's Report Rules 会计师报告规则
          accounting and auditing procedure 会计与审计程序;会计与核数程序
          Accounting Arrangements 《会计安排》
          accounting basis 会计基础
          accounting by Official Receiver 破产管理署署长?#24335;?#30340;帐目
          Accounting Circular 《会计通告》
          accounting class 会计类别
          accounting date 记帐日期;会计结算日期
          accounting for money 款项核算
          Accounting Officer 会计主任
          accounting period 会计报告期;会计期
          accounting policy 会计政策;会计方针
          accounting practice 会计惯例
          accounting principle 会计准则
          accounting record 会计记录
          accounting report 会计报告
          Accounting Services Branch [Treasury] 会计事务部?#37096;?#21153;署〕
          Accounting Society of China 中国会计学会
          accounting statement 会计报表
          accounting system 会计制度;会计系统
          accounting transaction 会计事项;帐务交易
          accounting treatment 会计处理
          accounting year 会计年度
          accretion 增值;添加
          accrual 应计项目;应累算数目
          accrual basis 应计制;权责发生制
          accrual basis accounting 应计制会计;权责发生制会计
          accrue 应累算;应计
          accrued benefit 应累算利益
          accrued charges 应计费用
          accrued cumulative preference share dividend 应累算的累积优先股?#19978;?br> accrued expenses 应累算费用
          accrued interest payable 应付利息;应计未付利息
          accrued interest receivable 应收利息;应计?#35789;?#21033;息
          accrued right 累算权益
          accruing profit 应累算的利润
          accumulated fiscal reserve 累积财政储备
          accumulated profit 累积利润;滚存溢利
          accumulated reserve 累积储备
          accumulation of surplus income 累积收益盈余
          acquired assets 既得资产
          acquisition 收?#28023;?#36141;置;取得
          acquisition cost 购置成本
          acquisition expenses 购置费用
          acquisition of 100% interest 收购全部股权
          acquisition of control 取得控制权
          acquisition of fixed assets 购置固定资产
          acquisition of shell “买壳”
          acquisition price 收购价
          act of God 天灾
          acting partner ?#35789;?#21512;伙人
          active market 买卖活跃的市场;交投畅旺的市场;旺市
          active partner 积极参与的合伙人
          active trading 交投活跃
          actual circulation 实际流通
          actual cost 实际成本
          actual expenditure 实际开支;实际支出
          actual income 实际入息;实际收入;实际收益
          actual market ?#21482;?#24066;场
          actual price ?#21482;?#20215;;实?#22987;?#26684;
          actual profit 实际利润
          actual quotation 实盘;实?#22987;?#20301;;实际报价
          actual year basis ?#35789;?#38469;年度计算
          actuals 实货
          actuarial investigation 精算调查
          actuarial principle 精算原则
          actuarial report 精算师报告
          Actuarial Society of Hong Kong 香港精算学会
          actuarial valuation 精算师估值
          actuary 精算师
          ad referendum agreement 暂定协议;有待复核的协定
          ad valorem duty 从价税;按值征税
          ad valorem duty system 从价税制
          ad valorem fee 从价费
          ad valorem tariff 从价关税
          additional allowance 额外免税额
          additional amount for unexpired risk 未过期风险的额外款额
          additional assessable profit 补加应评税利润
          additional assessment 补加评税
          additional commitment 额外?#26800;?br> additional commitment vote 额外?#26800;?#25320;款
          additional dependent grandparent allowance 供养祖父母或外祖父母额外免税额
          additional dependent parent allowance 供养父母额外免税额
          additional provision 额外拨款
          additional stamp duty 附加印花税
          additional tax 补加税罚款;补加税款
          Additional Tax Demand Note 缴纳补加税罚款通知书;缴纳补加税款通知书
          adjudged bankrupt 被裁定破产
          adjudicated bankrupt 裁定破产人
          adjudication fee 裁定费;评定印花税额?#20013;?#36153;;评估契据费
          adjudication of bankruptcy 裁定破产;宣告破产
          adjudication of insolvency 裁定无力偿还债务
          adjusted actual 经调整的实数;调整后的实数
          adjusted current assets 经调整的流动资产;调整后的流动资产
          adjusted figure 经调整的数字;调整后的数额
          adjusted liabilities 经调整的负债;调整后的负债
          adjusted loss 经调整?#30446;?#25439;;调整后?#30446;?#25439;
          adjusted net admissible assets 经调整?#30446;?#25509;纳资产净值;调整后?#30446;?#25509;纳资产净值
          adjusted profit 经调整的利润;调整后的利润
          adjusted surplus 经调整的盈余额;调整后的盈余额
          adjusted value 经调整的价值;调整后的价值
          adjustment 调整;修订;理算〔保险〕
          adjustment centre 调剂?#34892;?br> adjustment lag 调整过程的时间差距;调整时差
          adjustment mechanism 调整机制
          adjustment of loss 亏损调整
          adjustment process 调整过程;调整程序
          adjustment range 调整幅度
          administered exchange rate 受管制汇率
          Administration Division [Hong Kong Monetary Authority] 行政处〔香港金融管理局〕
          administration expenses 行政费用
          administration fee ?#20013;?#36153;;行政费
          administration in bankruptcy 破产管理
          administration order 遗产管理令
          administrator 管理人;遗产管理人
          administrator of the estate 遗产管理人
          admission of debt 债项承认书
          admission of proof 接纳债权证明
          advance 放贷款项;垫付款项;预支款项;预付款项
          advance account 暂支帐目;预付款账户
          advance compensation 预付补偿金
          advance from shareholder 股东垫款
          advance pending reimbursement 预支以待日后付还
          advanced economy 先进经济体系
          advancement 预付;预付财产
          advances warrant 垫款令
          advancing 贷出
          adverse balance 逆差
          adverse exchange 逆汇
          advertisement addressed to shareholders 在报章刊登的致股东通告
          advice for collection 托收通知书
          advice of drawing 提款通知书;汇票通知书
          advice of payment 付款通知
          Advisory Committee [Securities and Futures Commission] 咨询委员会〔证券及期货事务监察委员会〕
          Advisory Committee on Diversification 经济多元化咨询委员会
          affidavit 誓章;遗产申报誓章
          affidavit of no receipt 述明无收款的誓章
          affiliate 联号;联营公司;附属公司
          affiliated company 附属公司;联号;联营公司
          affirmation [estate duty] 非宗教式宣誓〔遗产税〕
          affordability 负担能力
          African Development Bank [AfDB] 非洲开发银行
          after-acquired property 事后取得的财产
          after-hours dealing 市后交易
          after-tax profit 税后盈利;税后利润;税后溢利
          agency agreement 代理协议
          agency expenses 代理机构的开支
          agency fee 代理费
          Agency Law 《代理法》
          agent 代理人;承销人
          agent of company 公司代理人
          agent's fee 代理人费;经?#22836;?br> aggregate 总计;总数;总体数字
          aggregate amount 总款额;总额
          aggregate assets and liabilities 总体资产与负债
          aggregate at constant price 按固定价格计算的总体数字
          aggregate demand 总需求
          aggregate gross position 总持仓量
          aggregate limit 总限额
          aggregate of salaries tax 合计薪俸税
          aggregate performance 总体表现;总体业绩
          aggregate supply 总体供应
          aggregate surplus 总盈余
          aggregate total 整体总额
          aggregate value 总值;合计价值
          aggregated basis 合计基准
          aggregated net chargeable income 合计应课税入息实额
          aggregation 合并计算;合计;总和
          aggregation of incomes of husband and wife 夫妇入息合并计算
          aggregation of property 财产的总和
          agio 差价;贴水
          Agreement between the Government of Hong Kong and the Government of Japan for the Promotion and Protection of Investment 《香港政府和日本政府关于相互促进和保护投资协议》
          Agreement between the Government of Hong Kong and the Government of the Republic of Austria for the Promotion and Protection of Investment 《香港政府和奥地利共和国政府关于相互促进和保护投资协议》
          Agreement between the Government of Hong Kong and the Government of the Republic of France for the Promotion and Protection of Investment 《香港政府和法兰西共和国政府关于相互促进和保护投资协议》
          Agreement between the Government of Hong Kong and the Government of the Republic of Korea for the Promotion and Protection of Investment 《香港政府和大韩民国政府关于相互促进和保护投资协议》
          agreement for a settlement 授产协议
          agreement for assignment 转让协议
          agreement for sale 售卖协议;买卖协议
          agreement for sale and purchase 买卖协议
          agreement for the payment of interest 支付利息协议
          agreement for the repayment of money 还款协议
          agreement of reinsurance 再保险协议
          Agricultural Bank of China 中国农业银行
          air passenger departure tax 飞机乘客离境税
          Air Services Negotiations Unit [Economic Services Bureau] 民航运输谈判组〔经济局〕
          airport tax 机场税
          alcohol duty 酒精税
          alienation 让与;让渡;转让
          alimony 生活费;赡养费
          All Ordinaries Index [AOI] 所有普通股指数
          all risks 全险;综合险
          All Sales Record for Stock Market 《股?#31508;?#22330;成交报告》
          Allied Capital Resources Limited 新联财务有限公司
          all-items index [Consumer Price Index] 总指数〔消费物价指数〕
          allocation letter 拨款信件
          allocation of fund 分配款项;预留款项
          allocation of profit 利润分配;溢利分配
          allocation warrant 拨款令
          allotment 分配;配股
          allotment notice 股份配售通知;配股通知
          allotment of shares 股份分配
          allowable 可获宽免;免税的
          allowable business loss 可扣除的营业亏损
          allowable expenses 可扣税的支出
          allowance 免税额;津贴;备抵;准备金
          allowance for debts 债项的免税额
          allowance for depreciation by wear and tear 耗损折旧免税额
          allowance for funeral expenses 殡殓费的免税额
          allowance for inflation 为通货膨?#25237;?#39044;留?#30446;?#39033;;通胀准备金
          allowance for repairs and outgoings 修葺及支出方面的免税额
          allowance to debtor 给债务人的津贴
          alteration of capital 资本更改
          alternate trustee 候补受托人
          amalgamation 合并
          ambit [head or subhead of expenditure] 涵?#27424;?#22260;〔开支总目或分目〕
          ambit of charges 征税范围;收费范围
          amended valuation 经修订的估值
          American Commodities Exchange 美国商品交易所
          American Express Bank Limited 美国运通银行
          American Stock Exchange 美国证券交易所
          amortization 摊销
          amount due from banks 存放银行同业?#30446;?#39033;
          amount due from banks abroad 存放海外银行同业?#30446;?#39033;
          amount due from holding companies 控股公司欠款
          amount due from local banks 存放本港银行同业?#30446;?#39033;
          amount due to banks 银行同业的存款
          amount due to banks abroad 海外银行同业的存款
          amount due to holding companies 控股公司存款
          amount due to local banks 本港银行同业的存款
          amount due to outport banks 外埠银行同业的存款
          amount for note issue 发行纸?#19994;目?#39069;
          amount of bond 担保契据?#30446;?#39069;
          amount of consideration 代价款额
          amount of contribution 供款数额
          amount of indebtedness 负债款额
          amount of principal of the loan 贷款本金额
          amount of rates chargeable 应征差饷数额
          amount of share capital 股本额
          amount of sums assured 承保款额
          amount of variation 变动幅度
          amount of vote 拨款数额
          amount payable 应付款额
          amount receivable 应收款额
          Amsterdam Stock Exchange 阿姆?#22266;?#20025;证券交易所
          analysis 分析
          ancillary risk 附属风险
          annual account 周年帐目;周年帐目报表;年度决算;年结
          annual accounting date 年结日期
          annual allowance 每年免税额;年积金;年度津贴;年津
          annual balance 年度余额
          annual disposable income 每年可动用收入
          annual estimates 周年预算
          annual fee 年费
          annual general meeting 周年大会
          annual growth rate 年增率;每年增长率
          annual long-term supplement 长期个案每年补助金
          annual pensionable emolument 可供计算退休金的年薪
          annual report 年报
          Annual Report on the Consumer Price Index 《消费物价指数年报》
          annual return 周年报表;周年申报表;每年报税表格
          Annual Return Rules 《周年报表规则》
          annual review of consumer prices 每年消费物价回顾
          annual roll-forward basis 逐年延展方式
          annual salary 年薪
          annual statement 年度报表;年度决算表
          Annual Survey of Banks, Deposit-taking Companies and Representative Offices of Foreign Banks 银行、接受存款公司及外地银行驻港代表办事处按年统计调查
          annuitant 年金受益人
          annuity 年金
          annuity contract 年金合约
          annuity on human life 人寿年金
          antecedent debt 先前的债项
          ante-dated cheque ?#22266;?#26085;期支票
          anticipated expenditure 预期开支
          anticipated net profit 预期纯利
          anticipated revenue 预期收入
          anti-inflation measure 反通货膨胀措施
          anti-inflationary stance 反通货膨胀立场
          apparent deficit 表面赤字
          apparent financial solvency 表面偿债能力
          apparent partner 表面合伙人
          application for personal assessment 个人入息课税申请书
          application of fund 资金应用
          application to release as liquidator and to destruct the books of accounts and documents 申请免除清盘人职务及毁灭帐簿与文件
          appointed actuary 委任精算师
          appointed auditor 委任核数师;委任审计师
          appointed trustee 委任的受托人
          appointer 委任人
          apportioned pro rata 按比例分摊
          apportionment 分配;分摊
          Apportionment Act [United Kingdom] 《分摊法令》〔英国〕
          apportionment formula 分摊方程式
          apportionment of estate duty 遗产税的分摊
          appraisal 估价;评估
          appreciable growth 可观增长
          appreciable impact ?#28798;?#24433;响
          appreciable increase 可观增长
          appreciation 增值;升值
          appreciation against other currencies 相对其他货币升值
          appreciation of the exchange value of Hong Kong dollar 港元汇值上升
          appreciation tax 增值税
          appropriation 拨款;拨用;拨付
          appropriation account 拨款帐目
          Appropriation Bill 拨款法案
          appropriation-in-aid system 补助拨款办法
          approved assets 核?#30002;?#20135;
          approved basket stock 认可一篮子证券
          approved budget 核准预算
          approved charitable donation 认可慈善捐款
          approved charitable institution 认可慈善机构
          approved currency 核准货币;认可货币
          approved estimates 核准预算
          approved estimates of expenditure 核准开支预算
          approved overseas insurer 核准海外保险人
          approved overseas trust company 核准海外信托公司
          approved pooled investment fund 核准汇集投资基金
          approved provident fund scheme 认可公积金计划
          approved provision 核准拨款
          approved redeemable share 核准可赎回股份
          approved regional stock 认可地区性证券
          approved retirement scheme 认可退休金计划
          approved subordinated loan 核准附属贷款
          arbitrage 套戥;套汇;套利
          arbitrageur 套戥者;套汇者
          arbitrary amount 临时款项
          arrangement 措施;安排;协定
          arrears 欠款
          arrears of pay 欠付薪酬
          arrears of revenue 逾期?#35789;?#31246;款;逾期?#35789;?#30340;帐项
          articles of association 组织章程;组织细则;组织章程细则
          Asahi Finance (Hong Kong) Limited 旭日财务(香港)有限公司
          ascertainment of profit 确定利润
          "Asia Clear" “亚洲结算系统”
          Asia Commercial Bank Ltd. 亚洲商业银行有限公司
          Asian Development Bank [ADB] 亚洲开发银行〔亚银〕
          Asian Development Fund [ADF] 亚洲发展基金
          Asian dollar bond 亚洲美元债券
          Asian dollar market 亚洲美元市场
          Asian dollar rate 亚洲美元利率
          Asian Securities Analysts Council [ASAC] 亚洲证券分析员公会
          Asia-Pacific Economic Co-operation [APEC] 亚太区经济合作组织〔亚太经合组织〕
          asked price 沽盘;喊价;索价;卖方报价
          assessable income 应评税入息
          assessable loss 应评税亏损
          assessable profit 应评税利润
          assessable value 应评税值
          assessed profit 估定利润
          assessed value 经评估价值
          assessment 评税;评定;估价;评税单
          assessment number 评税编号;估价编号
          assessment of additional tax 补加税评税
          assessment of performance 业绩评估;实绩评价
          Assessor 评税主任
          asset price bubbles 资产价格泡沫
          asset-backed securities 具资产保证的证券
          assets accretion 资产增值
          assets and liabilities 资产与负债
          assets betterment statement 资产递增表;资产改进表
          assets lending 实物放款;有抵押贷款
          assets of the company passing on the death 死者去世时转移的公司资产
          assets pledged as security for liabilities 用作负债抵押的资产
          assets portfolio 资产投资组合
          assets price 资产价格
          assets quality 资产质素
          assets realization 资产变现
          assets refinancing arrangement 资产再集资安排
          assets securitization 资产证券化
          assets situated outside Hong Kong 在香港以外地方的资产
          assets stripping 削减资产;拆卖资产
          assets value 资产值
          assignee 承让人
          assignment 转让;转让书;转让契
          assignment of interest 权益转让
          assignment of letters patent and trade mark 专利证书及商标转让
          assignment of property 物业转让;物业转让书
          assignment right 转让权
          assignor 转让人
          associate 有联系的人;有关连人士;相联者;合伙人;联系人
          Associate Clearing Housing Amsterdam B.V. 阿姆?#22266;?#20025;联合结算所有限公司
          associate member 附属会员
          associated body corporate 相联法人团体
          associated company 相联公司;联属公司
          associated corporation 相联法团
          Association of Chartered Certified Accountants [ACCA] [United Kingdom] 公认会计师公会〔英国〕
          Association of Futures Exchange Brokers 香港期货经纪协会
          Association of South-East Asian Nations [ASEAN] 东南亚国家联盟〔东盟〕
          association of underwriters 承保人组织
          assumption of control 接管
          assurance 担保;保险;转易;转易书
          assurance of interest 权益的转易
          at 19XX price 按一九XX年价格计算
          at a discount 按赔价计算;按贴水价格计算;打折扣
          at a premium 按溢价计算;按升水价格计算
          at call 通知付款;按通知
          at constant market price 按固定市价计算
          at constant price 按固定价格计算
          at cost 按成本计算
          at current market price 按?#31508;笔?#20215;计算;按现?#31508;?#20215;计算
          at current price 按?#31508;?#20215;格计算;按现时价格计算
          at factor cost 按要素成本计算;按生产要素成本计算
          at money-of-the-day price 按付款当日价格计算
          at or better 按?#20184;?#25110;较佳价位〔买卖指令〕
          at par 按面值计算;平价
          at sight 见票即付
          at the close ?#35789;帐?#30424;
          at the opening 按开市盘
          attestation 见证;见证条款
          at-the-money option 平价期权
          attorney 受权人;受托代表人
          attornment 新拥有人承认书
          attributable profit 可归属利润
          attributable share value 可归属股份价值
          Auckland Stock Exchange 奥克兰证券交易所
          auction 拍卖
          auctioneer 拍卖商
          audit 审计;核数
          Audit Commission 审计署
          Audit Committee [Stock Exchange of Hong Kong Limited, Securities and Futures Commission] 稽?#23435;?#21592;会〔香港联合交易所有限公司?#24120;?#26680;数委员会〔证券及期货事务监察委员会〕
          audit review 帐目审查
          Audit Sub-committee [Exchange Fund Advisory Committee] 审核小组〔外汇基金咨询委员会〕
          audited account 审计帐目;经审计的帐目
          audited annual account 经审计的周年帐目
          audited balance sheet 经审计的资产负债表
          auditor 核数师;核数主任;审计师
          auditor's certificate 核数师证明书;审计师证明书
          auditor's report 核数师报告;审计师报告
          Aussie bond 澳元债券
          austerity budget 紧缩预算
          Australia & New Zealand Banking Group Limited 澳洲纽西兰银行集团有限公司
          Australia All Ordinaries Index 澳洲所有普通股票指数
          Australian Dollar [AUD] 澳元
          Australian Options Market 澳大利亚期权市场
          Australian Securities Commission 澳洲证券事务监察委员会
          Australian Society of Certified Practising Accountants 澳洲执业会计师公会
          Australian Stock Exchange 澳大利亚证券交易所
          Austrian Schilling [ATS] 奥地利先令
          authentication 认证;鉴证
          authority to purchase 委托购买证;委购书
          authorization 认可;核准;授权;授权书
          authorization by direction 指示授权
          authorization by instruction 指令授权
          authorization by warrant 令?#35789;?#26435;
          authorization of unit trust 单位信?#26800;?#35748;可
          authorized agent ?#20184;?#20195;理人
          authorized capital 法定资本
          authorized clerk 出市员
          authorized dealer 认可交易商
          authorized financial institution 认可财务机构
          authorized fund 认可基金
          authorized fund house 获授权的基金公司;认可基金公司
          authorized institution 认可机构
          authorized institution incorporated in Hong Kong 在香港成立为法团的认可机构
          authorized institution incorporated outside Hong Kong 在香港以外成立为法团的认可机构
          authorized insurer 获授权保险人;获认可承保人
          authorized investment 特准投资项目
          authorized person 获授权人
          authorized representative 获授权代表
          authorized share capital 法定股本
          automated quotation system 自动报价系统
          Automated Trading System [ATS] [Hong Kong Futures Exchange Limited] 自动交易系统〔香港期货交易所有限公司〕
          automatic adjustment mechanism 自动调整机制
          automatic adjustment system 自动调整系统
          Automatic Clearing House 自动?#26412;?#20132;换所
          automatic exchange rates accumulation system 自动化汇率累集系统
          Automatic Order Matching and Execution System [AMS] 自动对盘及成交系统〔自动对盘系统〕
          automatic teller machine [ATM] 自动柜员机
          autopay 自动转帐
          available assets 可用资产
          available fiscal reserve 现存财政储备
          available profit 可用利润
          Avco Financial Services (Asia) Limited 富高财务(亚洲)有限公司
          average 平均;平均数;海损
          average basic salary 平均基本薪金
          average consumer expenditure 平均消费开支;一般消费开支
          average cost 平均成本
          average cost of land production 增辟土地平均成本
          average daily turnover 平均每日成交额
          average daily wage rate 平均每日工资率
          average expenditure pattern 平均开支模式
          average growth rate 平均增长率
          average net fixed assets 固定资产平均净值
          average of relatives 相对价格平均数
          average price 平均价格
          average propensity to consume 平均消?#20122;?#21521;;一般消?#20122;?#21521;
          average propensity to save 平均储蓄倾向;一般储蓄倾向
          average rate 平均率
          average revenue 平均收入;平均收益
          average stock 平均库存;平均存货
          average yearly rent 平均年租
          avoidance of double taxation 避免双重课税
          avoidance of tax 避税

          B share B股;乙类股份
          BA Asia Limited 美银亚洲有限公司
          BA Finance (Hong Kong) Limited 美银财务(香港)有限公司
          back duty 补缴税款
          back tax 补缴税款
          backdoor listing “借壳”上市;“买壳”上市
          back-to-back credit 对开信贷
          back-to-back loan 对销贷款
          backwardation 交割延期费〔证券?#24120;?#20498;价?#36130;?#36135;?#24120;幌只?#28322;价
          bad debt 坏帐
          bad debt provision 坏帐准备
          bad year 歉年
          bailee 受寄人
          Bailiff 执达主任
          Bailiff Office 执达主任办事处
          bailment 委托保管
          balance 差额;余额;结余
          balance brought down 余额承上
          balance brought forward 〔上年?#21462;?#32467;转;余额承前
          balance carried down 余额转下
          balance carried forward 〔本年?#21462;?#32467;转;余额移后
          balance of international indebtedness 国?#24335;?#36151;差额;国?#24335;?#36151;平衡表
          balance of international payments 国际收支差额;国际收支平衡表
          balance of payments 国际收支差额;国际收支平衡表
          Balance of Payments Manual [International Monetary Fund] 《国际收支手册》〔国际货币基金组织〕
          balance of proceeds 收入余数
          balance of trade 贸易差额
          balance sheet 资产负债表
          balance sheet date 结算日
          balance with other banks 存放银行同业的结余
          balanced budget 平衡预算
          balancing allowance 结余免税额
          balancing charge 结余课税
          Bali International Finance Limited 百达利财务有限公司
          Banca Commerciale Italiana S.p.A. 意大利商业银行
          Banca Nazionale del Lavoro S.p.A. 意大利国家劳工银行S.p.A.
          Banco di Napoli S.p.A. 意大利拿玻里银行S.p.A.
          Bangkok Bank Public Company Limited 盘谷银行
          bank acceptance 银行承兑汇票
          bank account 银行账户
          bank account holder 银行账户持有人
          bank balance 银行结余
          bank book 银行存折
          bank cashier order 银行本票
          bank code 银行?#24503;?br> bank draft 银行汇票
          Bank Examiner 银行审查主任
          Bank for International Settlements 国?#24335;?#31639;银行
          bank guarantee 银?#26800;?#20445;
          bank lending 银行贷款
          bank liquidity 银行流动资金
          bank loan 银行贷款
          Bank Melli Iran 伊朗国家银行
          bank note 银行纸币;钞票
          bank note handling fee 处理纸?#19994;氖中?#36153;
          bank note lawfully issued 合法发?#26800;?#38134;行纸币
          bank note payable to bearer on demand 凭票要求付款予持票人的纸币
          bank note transaction 货?#21307;?#26131;
          bank notes rate 现钞汇率
          Bank of America (Asia) Limited 美国(亚洲)银行有限公司
          Bank of America NT & SA 美国银行
          Bank of Ayudhya Public Company Limited 大城银行
          Bank of China 中国银行
          Bank of China Group 中银集团
          Bank of Communications 交通银行
          Bank of East Asia, Limited 东亚银行有限公司
          Bank of England 英伦银行
          Bank of Fukuoka Ltd. 褔冈银行
          Bank of India 印度银行
          Bank of Montreal 加拿大满地可银行
          Bank of Nova Scotia 加拿大丰业银行
          Bank of Scotland 苏格兰银行
          Bank of Taiwan 台湾银行
          Bank of Tokyo-Mitsubishi, Ltd. 东京三菱银行
          bank rate 银行利率;银行贴现率;银行牌价
          bank service charges 银行?#20013;?#36153;;银行服务费
          bank statement 银行结单
          Bank, The [magazine] 《银行?#20197;?#24535;》
          bank trading day 银行营业日
          banker 银行家;银行业者;银行
          banker's acceptance 银行承兑汇票
          banker's authority 银行权能
          banker's book 银行簿册
          bankers' clearing house 银行?#26412;?#20132;换所;银行?#26412;?#32467;算所
          banker's draft 银行本票;银行汇票
          banker's order 银行付款委托书;银行本票
          banker's record 银行记录
          Bankers Trust Company 美国信孚银行
          banker's undertaking 银行承诺
          Banking Advisory Committee 银行业务咨询委员会
          Banking and Monetary Section [Financial Services Bureau] 银行及金融组〔财经事务局〕
          banking business 银行业务
          Banking (Code of Conduct) Guidelines 1986, The ?#20817;?#20061;八六年银行业(行为守则)指引》
          Banking Development Division [Hong Kong Monetary Authority] 银行业拓展处〔香港金融管理局〕
          banking facility 银行融资;银行服务
          banking licence 银行?#26222;?br> Banking Policy Department [Hong Kong Monetary Authority] 银行政策部〔香港金融管理局〕
          Banking Policy Division [Hong Kong Monetary Authority] 银行政策处〔香港金融管理局〕
          Banking Supervision Department [Hong Kong Monetary Authority] 银行监理部〔香港金融管理局〕
          Banking Supervision Division [Hong Kong Monetary Authority] 银行监理处〔香港金融管理局〕
          Banking Supervision Review Committee 银行监管检讨委员会
          banking supervisory authority 银行监管?#26412;?br> banking system 银行体系
          bank-related broker 与银行有关的经纪
          bankrupt 破产;破产人
          bankruptcy court 破产法庭
          Bankruptcy Estates Account 破产人产业账户
          bankruptcy notice 破产通知书
          bankruptcy order 破产令
          bankruptcy petition 破产呈请书
          bankruptcy proceeding 破产法律程序
          bank's buying rate 银?#26032;?#20215;
          bank's selling rate 银?#26032;?#20215;
          Banque Nationale de Paris 法国国家巴黎银行
          Banque Worms 法安银行
          Barclays Bank plc 柏?#27515;?#22269;际银行
          bargain hunting 趁低吸纳;在低价位购入
          Barings crisis 霸菱危机
          base 基数;基值;基准;基础
          base cost 基准费用
          base date 基准日期;基日
          base index 基本指数
          base of valuation 估值基准
          base period 基期;评税基期
          base rate 基本利率;基本汇率
          base year 基准年;基年
          baseline 基线
          baseline expenditure 基线开支
          baseline-plus forecast 基线开支及额外开支预测
          base-weighted Laspeyres index 基本加权的拉斯佩尔指数
          base-year average price 基年平均价格
          basic allowance 基本免税额
          basic personal allowance 基本个人免税额
          basic salary 基本薪金?#22351;?#34218;
          basic value 基本值
          basic wage 基本工资?#22351;?#34218;
          basis 标准;基准;差价〔有价证券〕
          basis of assessment 评税标准;评税根据
          basis of consolidation 帐项综合算法
          basis of valuation of property 财产估价准则
          Basle Agreement 《巴塞尔协议》
          Basle Capital Accord 《巴塞尔资本协定》
          Basle capital adequacy requirement 巴塞尔资产充足要求
          Basle Committee 巴塞尔委员会
          Basle Committee on Banking Supervision 巴塞尔银行监管委员会
          Basle Committee's 3-times multiplier model 巴塞尔委员会的三倍乘数模式
          Basle Concordat 《巴塞尔协定》
          Basle Payments Committee 巴塞尔支付委员会
          Basle standardized approach 巴塞尔标准计算方法
          Bauhinia design coin 洋紫荆硬币
          Bayerische Landesbank Girozentrale ?#22836;?#21033;亚州银行
          BCA Finance Limited 中亚财务有限公司
          BCOM Finance (Hong Kong) Limited 交通财务有限公司
          BDNI Finance Limited 印度尼西亚商业财务有限公司
          bear 看淡股市者;?#26263;?#21451;?#20445;?#25243;空投机者
          bear bond 熊债券
          bear market 熊市?#22351;?#24066;?#22351;?#24066;;空头市场
          bear position 空仓
          bearer 持票人
          bearer bill 不记名汇票
          bearer bond 不记名债券
          bearer certificate 不记名?#26412;?br> bearer cheque 不记名支票;来人支票
          bearer instrument 不记名文书
          bearer securities 不记名证券
          behaviour 走势;表现;行为
          Belgian Franc [BEF] 比利时法郎
          below-the-line account 线下帐目
          benchmark 基准
          benchmark database 基准数据库
          benchmark entry point 基?#35745;?#34218;点
          benchmark estimate 基准估计数字
          benchmark revision 基准数字修订
          benchmark survey 基准统计
          benchmark yield curve 基准收益率曲线
          beneficial holding 实益股份;实益持股量
          beneficial interest 实益权益
          beneficial interest in property 财产的实益权益
          beneficial interest in shareholding 所持实益股份
          beneficial owner 实益拥有人
          beneficial ownership 实益拥有权
          beneficial shareholding 实益股份
          beneficially interested 享有实质权益
          beneficially owned 实益拥有
          beneficially owned share 实益股份
          beneficiary 受益人;受惠人;受款人;受惠国
          beneficiary under a trust 信托受益人
          benefit 利益;福利;津贴;保险赔偿费
          benefit of contract 合约利益
          Bergen Bank 卑尔根银行
          best lending rate 最优惠贷款利率
          Best Practice Guide 《最佳执行指引》
          Best Practice Guide on Financial Disclosure by Authorized Institutions ?#24230;?#21487;机构披露财务数据的最佳执行指引》
          bet 投注
          beta coefficient 贝他系数;“啤打”系数;投资风险与股市风险系数
          bets and sweeps tax 博?#22987;安?#31080;税
          betterment 不动产增值;修缮经费
          betterment income 资产增值收入
          betterment profit 以资产增值方法计算的利润额
          betting duty 博彩税
          bid 叫价;出价;投标;提出拨款申请;买盘
          bid price 买价;投标价格;收购价
          bid rate 买价;投标价;拆入息率
          bidder ?#21644;度?br> BII Finance Company Limited 印度尼西亚国际财务有限公司
          bilateral agreement 双边协议;双边协定
          bilateral meeting 双边会议
          bilateral netting agreement 双边净额结算协议
          bilateral repurchase agreement 双边回购协议
          bill ?#26412;藎?#36134;单;汇票;条例草案
          bill acceptance ?#26412;?#25215;兑
          bill broker ?#26412;?#32463;纪
          bill discounting company ?#26412;?#36148;现公司
          bill for clearing 交换?#26412;藎?#32467;算?#26412;?br> bill in a set 汇票联票
          bill of exchange 汇票
          bill of lading [B/L] 提单
          bill of sale [B/S] 卖据;动产抵押据
          bill payable after sight 见票后付款汇票
          bill payable on demand 凭票要求付款的汇票
          bill purchased 出口押汇;买入?#26412;?br> bill receivable 应收?#26412;?br> Bills of Exchange Law 《?#26412;?#27861;》
          blank endorsement 空白背书;不记名背书
          blanket insurance 总括保险;综合保险;统保
          blanket policy 总括保险单;统保单
          block 交易单位〔证券?#24120;?#22823;宗股票;集团
          block allocation 整体拨款;整笔拨款
          block capital grant 整笔非经常补助金
          block discount policy 折扣统保单
          block grant 整笔补助金
          block grant system 整笔补助金制度
          block offer [securities] 整批发售〔证券〕
          block vote 整体拨款
          blue chip 蓝筹股;优质股票
          board lot 交易单位;上牌单位;“一手”
          Board of Governors of the International Monetary Fund 国际货币基金组织理事会
          Board of Governors of the World Bank 世界银行理事会
          Board of Hong Kong Futures Exchange Limited 香港期货交易所有限公司董事局
          Board of Inland Revenue 税务委员会
          Board of Review [inland revenue] 税务上诉委员会
          Board of Trade Clearing Corporation [Chicago] 交易所结算公司?#20179;?#21152;哥〕
          Board of Treasury 库务管理委员会
          board trading 上板式买卖
          BOCI Capital Limited 中银国际融资有限公司
          body corporate 法团;法人团体
          Bogor Declaration 《茂物宣言》
          bogus transaction 虚假交易
          bona fide mortgage 真正抵押
          bona fide transaction 真正交易
          bona vacantia 无主财物
          bond 债券;担保契据;担保书;债权证明书
          bond denominated in Hong Kong dollars 以港元为本位的债券;港元债券
          bond fund 债券基金
          bond rating 债券?#20848;?br> bonded warehouse 保税仓
          bonus 花红;红利;奖金
          bonus issue 红股发行
          bonus share 红股
          book 簿册;帐簿
          book and paper 簿册及文据
          book close date 截止过户日期
          book debt 账面债项
          book entry 账面记录
          book loss 账面亏损;账面损失
          book of account 帐簿
          book profit 账面利润
          book reserve 账面储备
          book value 账面价值
          book-keeping transaction 账面交易
          boom year 经济高度增长年;景气年份
          booming market 旺市;好市;景气市场
          boost 上扬
          borrow 借入
          borrowed fund 借入资金
          borrowed stock 被借用证券
          borrower 借用人;借款人;借方
          borrowing 借款;借贷;举债
          borrowing and lending of stocks 借用及借出证券
          borrowing power 借贷权;借款能力
          borrowing upon stock 以公债?#38382;?#20511;取款项
          bottom out 见底回升;停泻回升
          bottom price 最低价?#22351;?#20215;
          bought and sold note 买卖单据
          bought note 买货单
          braking effect 抑制效果
          branch 部;分行;支行
          branch registration certificate 分?#26800;?#35760;证
          branch registration fee 分?#26800;羌欠?br> breach of trust 违反信托
          break clause 终止条款;中断条款
          breakdown 分?#19978;?#30446;;明细表;分类细帐;分项数字
          break-even 收支平衡;收支相抵;损益两平
          break-even point 收支平衡点;损益平衡点
          Bretton Woods Agreement 《布雷顿森林协定》
          Bretton Woods System 布雷顿森林制度
          brief fee 诉讼费;承办费
          broad definition of money supply 广义货币供应
          broker 经纪
          brokerage 经?#22836;眩?#32463;纪佣金
          brokerage charges 经?#22836;眩?#32463;纪佣金
          brokerage house 经纪行
          Brokers' Fidelity Insurance Claims Sub-Committee [Stock Exchange of Hong Kong Limited] 经纪忠诚保险计划索偿小组〔香港联合交易所有限公司〕
          Brokers' Fidelity Insurance Scheme [BFI Scheme] 经纪忠诚保险计划?#20179;?#35802;保险计划〕
          broker's firm 经纪行
          broker's representative 经纪代表
          brought to credit 入帐
          Brussels Stock Exchange 布鲁塞尔证券交易所
          Brussels Tariff Nomenclature [BTN] 《布鲁塞尔税则分类目录》
          bucketing “对敲?#20445;?#21033;用顾客资金买空卖空
          bucketing offence “对敲”罪行
          budget 财政预算案;预算
          budget booklet 预算案小册
          Budget Committee [Securities and Futures Commission] 财政预算委员会〔证券及期货事务监察委员会〕
          Budget Concluding Speech 《财政预算案总结演词》
          budget cycle 财政预算案编制周期
          Budget Day 财政预算案发表日
          budget debate 财政预算案辩论
          budget deficit 财政预算赤字
          budget exercise 财政预算案编制工作
          budget guideline 财政预算案准则;财政预算案指引
          budget guideline ratio 财政预算案准则比率
          budget proposal 财政预算案建议
          budget revenue 财政预算案收入
          budget revenue measure 财政预算案税收措施;财政预算案收入措施
          Budget Speech 《财政预算案演词》
          budget strategy 财政预算策略
          budget surplus 财政预算盈余
          budgetary and cost control 预算与成本管制
          budgetary criterion 开支预算准则
          budgetary deficit 财政预算赤字
          budgetary guideline 财政预算指引
          budgetary implication 财政预算的影响
          budgetary innovation 财政预算新措施
          budgetary management 财政预算管理
          budgetary policy 财政预算政策
          budgetary position 财政预算?#32431;?br> budgetary strategy 财政预算策略
          budgetary system 财政预算制度
          budgeted cost 预算成本
          budgeted for surplus 预算盈余
          building cost index 建造成本指数
          built-in control of the money supply 货币供应的内在调节功能
          built-in stabilizer 内在稳定因素;内在稳定措施
          bulk buying 大宗采?#28023;?#22823;批购买
          bulk transfer 大额股票转名
          bull 看好股市者;“好友?#20445;?#20080;空投机者
          bull bond 牛债券
          bull market 牛市;升市;旺市;多头市场
          bull position 长仓
          bullion broker 金银经纪
          bullion market 金银市场
          Bundesaufsichtsamt fur den Wertpapierhandel 德国联邦证券监管办事处
          buoy up 上升
          buoyant 活跃;蓬勃;坚挺;保持高价〔股票〕
          buoyant market 市况活跃
          bursary 助学金;补助金
          business 商业;业务
          business address 营业地址
          business association 业务协会
          business bank account 银行营业户口
          business concession 特许经营权
          business cycle 商业周期;经济周期;商业循环
          business day 营业日;交易日
          business expenses 营业开支;营业费用
          business for profit 牟利业务
          business hour 营业时间
          business income 营业收入
          Business Manager [Companies Registry] 业务经理〔公司注册处〕
          business of exchange currencies 货币兑换业务
          business of taking deposits 接受存款业务
          business plan 业务计划
          business record 业务记录
          business recovery 业务重整
          business registration application form 商业登记申请表
          business registration certificate 商业登记证
          business registration fee 商业登?#27424;?br> business registration inspector 商业登记督察
          business registration number 商业登记号码
          Business Registration Office [Inland Revenue Department] 商业登记署〔税务局〕
          Business Registration Officer 商业登记主任
          business sector 商界
          business sentiment 营商意欲
          business taxation 商业课税
          business turnover 营业额
          business undertaking 商业经营
          business-friendly 方便商界;有利营商;利于商界运作
          buy 买入
          buy low and sell high 低价买入而高价卖出
          buy order 买盘
          buyer's market 买家市场
          buyer's price 买价;买方出价
          buy-in 补进;补仓
          buying rate 买入价;买入汇率

          calendar year figure 历年数字
          call 催缴通知;认购期权
          call deposit 通知存款;活期存款
          call loan 短期同业拆借;通知贷款
          call margin 补仓;追加保证金
          call market 短期同业拆放市场
          call money 短期同业拆借;活期贷款
          call option 认购期权;看涨期权
          call price 赎回价格;提前赎回价
          call warrant 认购认股权证;回购认股权证
          callable share 可收回股份;可兑付股份
          called up share capital 已催缴股本
          Canadian Dollar [CAD] 加拿大元
          Canadian Eastern Finance Limited 加拿大怡东财务有限公司
          Canadian Imperial Bank of Commerce 加拿大帝国商业银行
          cancellation price 取消费
          cap 上限
          capital 资本;资金
          Capital Accord 《资本协定》
          capital account 资本帐;非经常帐
          capital account commitment balance 资本帐?#26800;?#39069;结余
          Capital Adequacy Directive [CAD] 《资本充足指引》
          capital adequacy ratio [CAR] 资本充足比率
          capital allowance 资本免税额
          capital alteration 资本变更
          capital and liabilities ratio 资本负债比率
          capital and liquidity requirement 资本与流动资金的规定
          capital appreciation 资本增值
          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?#20848;?#21046;?#21462;睠AMEL?#20848;?#21046;?#21462;?br> capital assets 资本资产
          capital at risk 风险资本
          capital base 资本基础;资金基础
          capital charges 资本支出;资本费用
          capital commitment 资本?#26800;?br> capital contribution certificate 出资证明书
          capital convergence 划一资本充足比率
          capital cost 资本成本;建设成本;建设费用
          capital cover 资本保证
          capital deficit 资本亏绌;资本赤字
          capital divided into shares 资本分成股份
          capital element 资本因素;资本部分
          capital equipment 资本设备
          capital expenditure 资本开支;非经常开支
          capital expenses 资本费用
          capital financing 筹集资本;以非经常收入支付非经常开支的结算
          capital flow 资金流量
          capital formation 资本形成;集资
          capital formation figure 资本组合数字
          capital fund 资本基金
          capital gain 资本增益;资本增值
          capital gains tax 资本增值税
          capital goods 资本财货;资本货物
          capital grant 非经常补助金;非经常拨款;建设补助金
          capital grant cycle 建设补助金周期
          capital injection 注入资本;注资
          capital input 投入资本
          capital intensity 资本密集度
          capital intensive 资本密集
          capital investment 资本投资
          Capital Investment Fund 资本投资基金
          capital loss 资本损失
          capital maintenance 资本保值;资本保留
          capital market 资本市场;资金市场
          capital market instrument 资本市场?#26412;?br> capital money 资本款项
          capital money subject to a trust 信托财产资本
          capital movement 资本流动
          capital nature 资本?#28798;?br> capital outlay 资本支出
          capital portion 资本部分
          capital profit 资本利润
          capital project 基本工程项目;非经常开支项目
          capital receipt 资本收入
          capital redemption 资本赎回
          capital redemption business 资本赎回业务
          capital redemption contract 资本赎回合约
          capital redemption reserve 资本赎回储备
          capital reduction 资本减缩;减资
          Capital Reduction Scheme [Stock Exchange of Hong Kong Limited] 股本削减计划〔香港联合交易所有限公司〕
          capital repayment 偿还资本
          capital reserve 资本储备;后备资本
          capital revenue 资本收益;非经常收入
          capital spending 资本开支;资本支出;非经常开支
          capital stock 股本
          capital stock subscription 认缴股本;认购股本
          capital subsidy 建设津贴;基本建设津贴
          capital subvention 非经常资助金
          capital sum 资本额
          capital tax 资本税
          capital transfer tax 资本转移税
          capital turnover 资本周转率
          capital value 资本价值
          capital works project 基本工程项目
          Capital Works Reserve Fund 基本工程储备基金
          Capital Works Resource Allocation Exercise 基本工程计划资源分配工作
          capitalization 资本化;资本总额
          capitalization of interest 利息化作本金
          capitalized interest 化作本金的利息
          capitalized loan 转作资本的贷款
          capitalized value 资本还原值;资本化价值
          capitation grant 按人计算的补助金
          captive insurance business 专属自保保险业务
          car insurance 汽车保险
          Caribbean Development Bank 加勒比开发银行
          CARIPLO-Cassa di Risparmio delle Provincie Lombarde S.p.A. [trading as Cariplo S.p.A.] 意大利嘉利堡银行
          cartel 同业联盟;卡特尔
          cartelized rates system 联营式利率制度
          cash 现金;现款
          cash accounting system 现金会计制度
          cash acquisition 以现金投资所得的资产
          cash allowance 现金津贴
          cash assets 现金资产
          cash at bank 银行现金;银行存款
          cash balance 现金结余
          cash basis 现金收付制;收付实现制
          cash basis accounting 现金收付制会计;收付实现制会计
          cash bonus 现金红利
          cash book 现金出纳帐;现金簿
          cash client 现金客户
          cash commission rebate 现金回佣
          cash compensation 现金补偿
          cash contribution 现金?#26800;?#39069;;现金?#20540;?#39069;
          cash cost 直接费用;现金成本
          cash coupon 现金礼券
          cash credit 现金信贷
          cash deficit 现金赤字
          cash deposit and withdrawal 现金收支
          cash disbursement journal 现金支出日记簿
          cash disbursement slip 现金支出传票;现金支出单
          cash flow 现金流量;银根
          cash flow lending 流动现金放款;无抵押融资
          cash flow statement 现金流量表;现金流动表
          cash flow surplus 现金流量盈余
          cash in hand 库存现金;手头现金
          cash in till 备用现金
          cash in transit 运送中现金;在运现金
          cash input 投入现金
          cash input figure 现金投入数字
          cash limit 现金支出限额;现金限额
          cash margin 现金保证金
          cash market ?#21482;?#24066;场;现金交易市场
          cash offer 现金要约;现金补偿额
          cash payment 现金付款;现金支付
          cash position 现金头寸
          cash price 现金价格
          cash receipts journal 现金收入日记簿
          cash receiving slip 现金收入传票;现金收入单
          cash settlement 现金结算
          cash surplus 现金盈余
          cash with order 订货付现;凭票即付
          cashier's order 银行本票
          cashier's order outstanding 未承?#19994;?#38134;行本票
          cash-limited subhead 有现金支出限额的分目
          cash-sweep 现金彩票活动
          casual client “散客?#20445;弧?#25955;户”
          CCASS Depository 中央结算系统证券存管处
          CCIC Finance Limited 中芝兴业财务有限公司
          cedant 分出者
          ceding company 分出公司
          ceding insurer 分出保险人
          ceiling 上限
          ceiling price 最高限价
          central bank 中央银行
          Central Bank Bilateral Repurchase Agreement 《中央银行双边回购协议》
          central banking 中央银行业务
          central banking function 中央银行职能
          Central Clearing and Custodian System 中央结算及托管系统
          Central Clearing and Depository System 中央结算及存管系统
          Central Clearing and Settlement System [CCASS] 中央结算及交收系统〔中央结算系统〕
          central clearing house 中央结算所
          central clearing system 中央结算制度;集体交收系统
          central custody system 中央托管系统
          central depository 中央存管处
          central depository system 中央证券存管制度
          Central Moneymarkets Unit [CMU] 债务工具中央结算系统
          central rate 中央汇率;?#34892;?#27719;率
          Central Registration Hong Kong Limited 香港中央证券登记有限公司
          Central Tender Board 中央投标委员会
          Centrale de Livraison de Valeurs Mobilieres [CEDEL] 中央证券交收系?#24120;皇来?#32467;算系统
          centralized budgetary and payments system 集中预算及支付制度
          centred 12-month moving average 十二个月定位移动平均数
          certificate of approval 批准证明书
          certificate of beneficial entitlement to property 资产权益证书
          certificate of compliance 合格证明书;合?#32426;?#25104;证明书
          certificate of deposit [CD] 存款证
          certificate of exemption from estate duty 豁免遗产税证明书
          certificate of incorporation 公司注册证书;法团注册证书
          certificate of incorporation of registered trustees 注册受托人法团证书
          certificate of indebtedness [CI] 负债证明书
          certificate of insurance 保险证书
          certificate of interest 权益证明书;息票
          certificate of means 资产证明书
          certificate of participation 参与证明书
          certificate of payment of profits tax 缴付利得税证明书
          certificate of preference 特惠税证
          certificate of rateable value 应课差饷租值证明书
          certificate of registration 登记证书;注册证明书
          certificate of satisfaction 清偿证明书
          certificate of transfer 转让证明书
          certificate to bearer 不记名证明书
          certification 核证
          certification fee 核证费
          certified cheque 经银行证明可兑?#20540;?#25903;票
          certified public accountant [CPA] 执业会计师
          certified statement 经证明的报表
          cessation of business 停业
          cession 分保
          C.F. Finance Company Limited 浙一财务有限公司
          chance 机会;中彩机会
          Chang Hwa Commercial Bank, Ltd. 彰化商业银行
          change of domicile 迁册
          change to estimates 修订预算
          change to the approved estimates of expenditure 核准开支预算的变动
          charge 费用;?#26477;牽?#25269;押
          charge number 税单号码
          charge on assets 资产的征税
          charge upon general revenue 从政府一般收入中拨款支付
          chargeable 可予征收;应课税的
          chargeable agreement for sale 可予征收印花税的买卖协议
          chargeable income 应课税入息
          chargeable normal trading receipt 应课税的一般营业收入
          chargeable profit 应课税利润
          chargeable to tax 应课税
          charged to... 记入……帐目
          chargee 承?#26477;?#20154;
          charge-holder 受押人
          Charges Section [Companies Registry] ?#26477;?#27880;册组〔公司注册处〕
          charging order ?#26477;?#20196;
          chargor's right ?#26477;?#20154;的权利
          charitable donation 慈善捐款
          charitable trust 慈善信托
          charity property 慈善财产
          Charoen Pokphand Finance Company Limited 卜蜂财务有限公司
          charter 章程;特许权
          charter of incorporation 成立章程
          chartered accountant 特许会计师
          Chartered Institute of Bankers [United Kingdom] 特许银行学会〔英国〕
          Chartered Institute of Public Finance and Accountancy [United Kingdom] 特许公共财政及会计学会〔英国〕
          charterer 承租人
          Chase Manhattan Asia Limited 美国大通亚洲有限公司
          Chase Manhattan Bank 美国大通银行
          chattels 实产
          Chau's Brothers Finance Company Limited 周氏?#20540;?#36130;务有限公司
          Che Hsing Finance Company Limited 浙兴财务有限公司
          check-and-balance system 制?#35745;?#34913;制度
          Chekiang First Bank Limited 浙江第一银行
          cheque 支票
          Chiao Yue Finance Company Limited 侨裕财务有限公司
          Chiba Bank, Ltd. 千叶银行
          Chicago Board of Options Exchange 芝加哥期权交易所
          Chicago Board of Trade 芝加哥交易所
          Chicago Mercantile Exchange 芝加哥商品交易所
          Chief Executive of Hong Kong Monetary Authority 香港金融管理局总裁
          Chief Executive of Stock Exchange of Hong Kong 香港联合交易所行政总裁
          Chief Executive Officer of Hong Kong Futures Exchange 香港期货交易所行政总裁
          Chief Executive's Committee [Hong Kong Monetary Authority] 总裁委员会〔香港金融管理局〕
          child allowance 子女免税额
          China & South Sea Bank Limited 中南银行
          China Affairs Committee [Hong Kong Futures Exchange Limited] 中国事务委员会〔香港期货交易所有限公司〕
          China concept stock 中国?#25293;?#32929;
          China Construction Bank 中国建设银行
          China Development Division [Stock Exchange of Hong Kong Limited] 中国发展科〔香港联合交易所有限公司〕
          China Economic News 《中国经济新闻》
          China Securities Regulatory Commission [CSRC] 中国证券监督管理委员会〔中国证监会〕
          China State Bank Limited 国华商业银行
          Chinatrust Commercial Bank, Limited 中国信托商业银行
          Chinese Association of Deposit-taking Companies 华?#24335;?#21463;存款公司公会
          Chinese Bankers Club, Hong Kong 香港银行华员会
          Chinese Banks' Association 香港华商银行公会
          Chinese Gold and Silver Exchange Society 金银业贸易场
          Chinese New Year bonus 年?#20445;?#24180;终花红
          chit fund 银会
          Chiyu Banking Corporation Limited 集友银行有限公司
          Chiyu Finance Company Limited 集友财务有限公司
          Cho Hung Finance Limited 朝兴金融有限公司
          choses in action 无形动产;据法权产
          chronological book 序时帐簿
          Chubu Securities Finance Company 中部证券金融公司
          Chung Khiaw Bank Limited 崇侨银行
          Chung Nan Finance Company Limited 中南财务有限公司
          Chuo Trust & Banking Co., Ltd. 中央信托银行
          Chuo Trust Asia Limited 中央信托亚洲有限公司
          Citibank, N.A. 万国宝通银行
          CITIC Ka Wah Bank Limited ?#34892;?#22025;华银行有限公司
          Citicorp Commercial Finance (H.K.) Limited 万国宝通工商财务(香港)有限公司
          Citicorp International Limited 万国宝通国际有限公司
          civil debt 民事债项
          Civil Service Pension Reserve Fund 公务员退休金储备基金
          claim 申索;索偿;债权
          claim equalization fund 申索平衡基金
          claim for refund of property tax 申请发还物业税
          claim of debt 债权申索
          claim on bank 对银?#26800;?#20538;权
          claim to dividend 摊还债款申索
          claimant 申索人;索偿人
          claims statistics 申索统计数字
          class of insurance business 保险业务类别
          class of property 财产类别
          claw-back 递减率
          clearance cost 清拆成本
          clearing 结算;?#26412;?#20132;换;清算
          clearing account 结算账户
          clearing and settlement system 结算和交收系统
          clearing balance 结算差额
          clearing bank 结算银行
          clearing cheque 交换支票
          clearing house 结算所;?#26412;?#20132;换所
          Clearing House Automated Transfer System [CHATS] 结算所自动转帐系统
          Clearing House of the Hong Kong Association of Banks 香港银行公会结算所
          clearing member 结算会员
          Clearing Members' Fund 结算会员基金
          clearing participant 结算参与者
          clearing rebate 结算费用的回佣
          Clearing Rules [SEHK Options Clearing House Limited] 《结算规则》〔联交所期权结算所有限公司〕
          Clerk to Finance Committee [Legislative Council] 财务委员会秘书〔立法会〕
          Clerk to the Board of Review 税务上诉委员会书记
          client 客户;委托人?#22351;笔?#20154;
          client agreement 客户协议
          client confidentiality 客户保密的责任
          client money 客户款项
          client statement 客户结单
          clients fund 客户资金
          close 结算;收市;收盘
          close a position 平仓;轧平头寸
          close company 股份不公开的公司
          close higher 收市时价位较高
          close lower 收市时价位?#31995;?br> close mixed 收市时荣辱互见
          close of exchange 交易所停市
          close of financial year 财政年度终结
          close out 平仓
          close out a long position 平长仓
          close out a short position 平空仓
          close steady 收市时价格稳定
          close the gap 弥补差距
          closed position 平仓
          closed-end investment corporation 股份固定的投资公司
          close-out price ?#36164;?#20215;格
          closing account 决算账户
          closing balance 期终结余;收市结余
          closing price 收市价;收盘价
          closing quotation 收市价;收?#34892;?#24773;
          closing rate 收市汇价;收盘汇率
          closing transaction 平仓交易
          clothing levy 成衣税
          club deposit 零存整付存款
          Code of Aid 《资助则例》
          Code of Banking Practice 《银行营运守则》
          Code of Best Practice [Stock Exchange of Hong Kong Limited] 《最佳应用守则》〔香港联合交易所有限公司〕
          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?#24120;弧?#25805;守准则》〔香港期货交易所有限公司〕
          Code of Conduct for Persons Registered with the Securities and Futures Commission 《证券及期货事务监察委员会注册人操守准则》
          code of practice 实务守则;经营守则;执业守则
          Code of Practice for the Administration of Insurance Agents 《保险代理管理守则》
          Code on Immigration-linked Investment Schemes 《与移民有关的投资计划守则》
          Code on Investment-linked Assurance Schemes 《与投资有关的人寿保险计划守则》
          Code on Pooled Retirement Funds ?#37117;?#36164;退休基金守则》
          Code on Share Repurchases [Share Repurchase Code] 《公司购回本身股份守则》〔《股份购回守则》〕
          Code on Takeovers and Mergers [Takeovers Code] 《公司收?#26477;?#21512;并守则》〔《收购守则》〕
          Code on Unit Trusts and Mutual Funds 《单位信托及互惠基金守则》
          co-debtor 共同债务人
          co-financing scheme 共同融资计划
          cognizance 证明令
          coin 硬币
          coin replacement programme 硬币取缔计划
          coin set 套装硬币
          coinage 硬币
          Coinage Security Fund 硬币发行基金
          cold call 主动与准客户接触
          collapse in prices 价格下?#28023;?#20215;格下挫;价格暴跌
          collateral 抵押品
          collateral bond 担保债券
          collateral loan 抵押贷款
          collateral security 附属抵押品
          collection 征收;收取
          Collection Enforcement Section [Inland Revenue Department] 追讨欠税组〔税务局〕
          collection of betting duty 收取博彩税
          Collection Office [Inland Revenue Department] 收税处〔税务局〕
          collective consumption 集体消费
          Collector 收税主任
          Collector of Rates 差饷征收官
          Collector of Stamp Revenue 印花税署署长
          Colonial Stock Act [United Kingdom] 《殖民地公债法令》〔英国〕
          combined surplus 合并盈余
          combined visible and invisible trade account 有形及无形贸易合并帐目
          COMEX Clearing Association [New York] 商品交易所结算协会〔纽约〕
          commemoration coin 具纪念性的硬币
          commencement of winding-up 清盘开始
          commerce and industry sub-index 工商分类指数
          commercial activity 商业活动
          commercial bank 商业银行
          Commercial Bank Act of Norway 《挪威商业银行法》
          Commercial Banks Law 《商业银行法》
          commercial borrowing 商业借款
          Commercial Code of Japan 《日本商法》
          Commercial Crime Bureau [Hong Kong Police Force] 商业罪案调查科〔香港警务处〕
          commercial invoice 商业发票
          commercial letter of credit 商业信用证
          commercial loan 商业贷款;商业放款
          commercial paper 商业?#26412;?br> commercial paper market 商业?#26412;?#24066;场
          commercial registry 商业登记处
          commercial return 商业回报
          commercial sale 商业销售
          commercialization 商品化
          commercially viable 具商业利益;有利可图
          Commerzbank AG 西德商业银行
          commission 佣金;委员会
          Commission des Operations de Bourse of France 法国证券事务监察委员会
          commission house 佣金行;代办行
          commission payable 须付的佣金
          commission rebate 佣金回扣
          Commissioner for Securities and Commodities Trading 证券及商品交?#20934;?#29702;专员〔证监专员〕
          Commissioner of Banking 银行监理专员〔银监专员〕
          Commissioner of Estate Duty 遗产税署署长
          Commissioner of Inland Revenue 税务局局长
          Commissioner of Insurance 保险业监理专员
          Commissioner of Rating and Valuation 差饷物业估价署署长
          commitment ?#26800;#?#24050;?#26800;?#30340;开支;?#26800;?#39069;;?#26800;?#39033;目
          commitment fee 承诺费
          Committee of the Hong Kong Association of Banks 香港银行公会委员会
          Committee of the Stock Exchange of Hong Kong 香港联合交易所委员会
          Committee on Banking Regulations and Supervisory Practices 银行规例及监察事务委员会
          Committee on Payment System [Hong Kong Monetary Authority] 支付系统委员会〔香港金融管理局〕
          Committee on Unit Trusts [Securities and Futures Commission] 单位信托委员会〔证券及期货事务监察委员会〕
          Commodities Dealers' Deposit Fund 商品交易商按金基金
          Commodities Trading Commission 商品交易事务监察委员会
          commodity 商品
          commodity classification 商品分类法
          Commodity Clearing Corporation [New York] 商品结算公司〔纽约〕
          commodity dealer 商品交易商
          commodity exchange 商品交易所
          Commodity Exchange Compensation Fund 商品交易所赔偿基金
          Commodity Exchange, Inc. [New York] 商品交易所有限公司〔纽约〕
          commodity flow method 商品流动法;商品流通法
          Commodity Future Trading Commission [CFTC] [United States] 商品期货交易委员会?#35009;?#22269;〕
          commodity futures contract 商品期货合约
          commodity market 商品市场
          commodity tax 商品税
          commodity trading adviser 商品交易顾问
          commodity trading adviser's representative 商品交易顾问代表
          commodity trading advisory contract 商品交易顾问合约
          commodity warrant 商品期权证
          commodity-based investment 以商品为基础的投资
          common fund 共同基金
          common property 分权共有财产
          common share 普通股
          common stock 普通股
          Commonwealth Bank of Australia 澳洲联邦银行
          Commonwealth Development Corporation 英联邦发展公司
          Commonwealth Finance Ministers Conference 英联邦财长会议
          Commonwealth Fund for Technical Co-operation [CFTC] 英联邦?#38469;?#21512;作基金
          Commonwealth income tax 英联邦入息税
          Commonwealth Preference 英联邦特惠制
          communal property 公有财产;公有产业
          communication expenses 通讯费用
          Community Preference 欧共体特惠制
          commutation of pension 退休金的折算
          commuted gratuity 折算酬金
          commuted pension gratuity 经折算的退休酬金
          Companies Act [United Kingdom] 《公司法令》〔英国〕
          Companies Handbook 《上市公司手册》
          companies inspector 公司检查员
          Companies Liquidation Account 公司清盘账户
          Companies Ordinance: Information to be Included in a Rights Issue Prospectus 《公司条例:供股章程须载有的资料》
          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》
          Companies Registration Officer 公司注册主任
          Companies Registry 公司注册处
          Companies Registry Trading Fund 公司注册处营运基金
          Companies Section [Financial Services Bureau] 公司组〔财经事务局〕
          Company Formation and Enforcement Division [Companies Registry] 公司成立及条例执行部〔公司注册处〕
          company in which the public are substantially interested 由公众拥有相当权益的公司
          company limited by guarantee 担保有限公司
          company limited by shares 股份有限公司
          company register 公司登记册
          company registration fee 公司注册费
          company with limited liability 有限法律责任的公司
          company's memorandum 公司组织章程
          company's reserve 公司储备
          comparative advantage 比较优势;比较利益
          compensation 补偿金;赔偿
          Compensation Committee [Stock Exchange of Hong Kong Limited] 赔偿委员会〔香港联合交易所有限公司〕
          compensation from insurance 保险赔偿
          compensation fund 赔偿基金
          compensation fund levy 赔偿基金征费
          compensation rate 补偿率
          Compensation Review Committee 赔偿检讨委员会
          compensation scheme 赔偿计划
          compensation trade 补偿贸易
          compensation value 补偿值
          compensatory payment 补偿付款
          competition and pricing strategy 竞争与定价策略
          competitive edge 竞争优势
          competitive price 具竞争力的价格
          competitive tender 竞争性投标
          Compliance Committee [Stock Exchange of Hong Kong Limited] 监察委员会〔香港联合交易所有限公司〕
          component of expenditure 开支组成部分
          Composite Consumer Price Index 综合消费物价指数
          composite index 综合指数
          composite rating 综合?#20848;?br> composite return form 综合报税表
          Composite Securities and Futures Bill 《证券及期货综合条例草案》
          composite tax return 综合报税表
          composition 组合成分;债务重整协议
          composition of earnings 收益组合成分
          compound increase 复合增加率;复合增长率
          compound interest 复利
          compounding or arranging debtor 正就债务作重整或偿还安排的债务人
          comprador note 买办?#26412;?br> comprador order 买办付款令票
          comprehensive income tax 综合所得税
          comptroller 审计主任
          compulsory liquidation 强制清盘
          compulsory winding-up 强制清盘
          computation 计算;计算表
          computational procedure 计算方法
          computer audit programme 计算机审计程序;计算机核数程序
          concentrated position 集中持仓量
          concentration risk 资金集中风险;集中融资风险
          concept stock ?#25293;?#32929;
          concession 特许权;宽减措施;优惠
          concession contract 特许经营权合约
          concessionary rate 优惠率
          concordat 协定;契约;国?#22987;?#31649;条约
          condition 条件
          conditional endorsement 附有条件的背书
          conditional offer 有条件要约
          conditional sale agreement 有条件售卖协议
          conditions of tender 投标章程
          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?#26222;?#30340;人士》
          conduct of business standard 业务操守准则
          Confidentiality Understandings 保密谅解文件
          confirmation letter 确认书
          confirmation of mail transfer 信汇证明书
          Confirmation of Payment 已缴税证明书
          confirmed letter of credit 保兑信用证
          confirming bank 保兑银行
          confiscation order 没收令
          connected transaction 关连交易
          consensus capitalism 共识资本主义
          conservative investor 保守投?#25910;?br> consideration 代价;对价;约因
          consideration issue [listing method] 代价发行〔上市方式〕
          consideration other than cash 现金以外的代价
          consignee 收货人;代售人
          consignment 托运;寄售
          consignor 付货人;托运人;寄售人
          consolidated account 综合帐目
          consolidated account expenditure 综合帐目开支
          consolidated balance sheet 综合资产负债表
          consolidated cash deficit 综合现金赤字
          consolidated cash surplus 综合现金盈余
          consolidated enterprises sectorial index 综合企业分类指数
          consolidated net earnings 综合净收益;综合净盈利
          consolidated net profit 综合净利润;综合纯利
          consolidated policy 综合保单
          consolidated price 综合价格
          consolidated profit and loss account 综合损益帐;综合损益表
          consolidated public sector expenditure 公营部门综合开支
          consolidated revenue account 综合收入帐
          consolidated shareholders' fund 综合股东资金
          consolidation of shares 股份合并
          consolidation period 巩固期;“牛皮?#35838;取?#38454;?#21361;?#22823;涨后的调整期
          consortium company 财团公司
          consortium loan 银团贷款
          constant dollar figure 固定币值
          constant market price 固定市价
          constant price 固定价格
          constant price series 固定物价计算数列
          constant rate 固定比率
          constituent stock 成分股
          constitution 章程;组织章程
          construction output 建造产出量
          constructive trust 法律构定信托
          consultant accountant 顾问会计师
          consultant's fee 顾问费
          Consultation Paper on Proposed Regulation on Share Margin Financing ?#37117;?#31649;股票按贷财务的建议咨询文件》
          Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 《有关联交所检讨董事资格的程序的咨询文件》
          consumer behaviour 消费者行为
          Consumer Council 消费者委员会
          consumer credit financing operation 消费者信贷业务
          consumer demand 消费者需求
          consumer durables 耐用消费品
          consumer expenditure 消费开支
          consumer goods 消费品
          consumer market 消费市场
          consumer price 消费物价
          Consumer Price Index [CPI] 消费物价指数
          Consumer Price Index (A) 甲类消费物价指数
          Consumer Price Index (B) 乙类消费物价指数
          Consumer Price Index Classification System 消费物价指数分类法
          Consumer Price Index Report 《消费物价指数月报》
          Consumer Price Index series 消费物价指数系列
          consumer price inflation 消费物价上涨
          Consumer Representative Action Fund 消费者集体诉讼基金
          consumer sentiment 消费意欲
          consumer spending 消费开支;消费支出
          consumption expenditure 消费开支
          consumption pattern 消费模式
          consumption product 消费产品
          consumption tax 消费税
          contango 交易延期费;延期交割费;期货溢价
          contingencies warrant 紧急拨款令;应急支款授权书
          contingency 应急费用;意外开支准备金
          contingency allowance 应急准备金
          contingency sum 应急费用;意外开支准备金
          contingent assets 或有资产
          contingent debt 或有债权;待确定债务
          contingent interest 待确定的权益
          contingent liabilities 或有负债
          contingent profit 或有利润
          contingent right 或有的权利
          continue to hold a deposit 继续持有存款
          Continuing Member [Hong Kong Association of Banks] 永久会员银行〔香港银行公会〕
          continuing rent 连续租金
          continuing trustee 留?#38382;?#25176;人
          continuous licensing system 长期持牌制度
          Continuous Net Settlement System [CNS System] ?#20013;?#20928;额交收系统
          contra account 对销账户
          contra flow 资金回流
          contra item 对销项目
          contra transfer 对销转拨
          contract 合约
          contract for difference 差价合约
          contract for service 服务合约
          contract for settlement 平仓合约
          contract note 成交单据
          contract of copartnery 合伙合约
          contract of indemnity 弥偿合约
          contract of insurance 保险合约
          contract of reinsurance 再保险合约
          contract price 合约价格
          contracting party 订?#26082;耍?#31435;?#26082;耍坏?#32422;国
          contractual agreement 合约协议
          contractual commitment 合约?#26800;?br> contractual joint venture 合约式联营企业
          contractual mutual fund 合约互惠基金
          contractual right 合约权利
          contractual savings fund 合约储蓄基金
          contributed surplus 实缴资本盈余
          contribution 出资;供款;捐款?#29615;值?#27454;项
          contribution account 供款账户
          contribution to gross domestic product 在本地生产总值中所占比率
          contribution to investment 出资额
          contribution to pension fund 退休金供款
          contributor 供款人;出资人;捐助人
          contributory ?#20540;?#20154;
          contributory scheme 供款计划
          contrived cessation of business 有预谋的停业
          control 控制权;控制;管制
          control of a company 公司?#30446;?#21046;权;公司控股权
          control of business 业务?#30446;?#21046;权
          controlled company 受控制公司
          controller 控制人;控权人;会计长
          controller of an authorized institution 认可机构控权人
          controlling company 控股公司
          controlling interest 控制权益;控股权益
          controlling officer 管制人员
          controlling officer's report 管制人员报告
          controlling shareholder 控股股东;持有控股权的股东
          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?#25910;?#31471;的公约》
          conventional lending 传统放款;常规放款
          conversion 兑换?#25442;?#31639;;转换〔证券〕
          conversion factor 换算因子
          conversion of stock 公债的转换
          conversion rate 兑换率?#25442;?#31639;率;转换价格〔证券〕
          convertibility 可兑性;兑换性;自由兑换
          convertibility undertaking 兑换保证
          convertible 可兑换;可换股
          convertible currency 可兑换货币
          convertible debenture 可转换债权证
          convertible loan stock 可转换股的债权股额
          convertible subordinated unsecured loan stock 可转换股的次级无抵押债权股额
          conveyance 转易;转易契;财产转让证书
          conveyance of property 财产转让
          conveyance on sale 售卖转易契
          conveyancing fee 业权转易费
          conveyancing scale charges 物业转易收费标准
          cooling-off period 冷?#36130;?br> co-owner 共同拥有人;分权共有人
          co-partner 共同合伙人
          co-partnership 共同合伙
          Copenhagen Stock Exchange 哥本哈根证券交易所
          core capital 核心资本
          Core Operational and Financial Risk Management Controls for Over-the-Counter Derivatives Activities of Registered Persons 《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》
          Core Principles for Effective Banking Supervision [Basle Committee] 《有效监管银行业的主要原则》〔巴塞尔委员会〕
          cornering “夹仓?#20445;?#36711;空;囤积居奇
          corporate borrower 借款公司;借款机构
          corporate business 公司企业;公司业务
          Corporate Communications Department [Stock Exchange of Hong Kong Limited] 企业传讯部〔香港联合交易所有限公司〕
          corporate customer 公司客户
          corporate dealer 公司交易商
          Corporate Finance Division [Securities and Futures Commission] 企业融资部〔证券及期货事务监察委员会〕
          Corporate Finance (D.T.C.) Limited 协联财务有限公司
          Corporate Finance Fees Rule 《与公司财务有关的费用规则》
          corporate governance 公司管治
          corporate income tax 公司所得税
          corporate investment adviser 公司投资顾问
          corporate member 法团会?#20445;?#20844;司会员〔香港联合交易所有限公司〕
          corporate plan 公司计划
          corporate practice 执业法团
          corporate profits tax 公司利得税
          corporate savings 公司储蓄
          corporate service tax 公司服务税
          corporate signature 法团的签名
          corporation 法团;公司
          corporation bond 公司债券
          corporation stock 公司股证;地方债券〔英国〕
          corporation tax 公司税
          correction phase of stock market 股?#26800;?#25972;期
          Correctional Services Industries Suspense Account 惩教工业暂记帐
          corrective affidavit 修正遗产申报誓章
          correspondent bank 代理银行
          Cosmos Finance Limited 宇宙财务有限公司
          cost 成本;费用;价格
          cost centre 成本?#34892;?br> cost competitiveness 成本竞争力
          cost control 成本控制;成本管理
          cost convention 原值成本法;成本惯例
          cost effectiveness 成本效益;经济效益
          cost efficiency 成本效率
          cost element 成本要素
          cost flow 成本流转
          cost input 投入资金
          cost management information system 成本管理数据系统
          cost of an asset 资产成本
          cost of borrowing 借贷成本
          cost of capital 资本成本;资金成本
          cost of installation 安装费
          cost of issue 招股费用;发行股份费用
          cost of living 生活费用
          cost of transmitting 传?#22836;?#29992;
          cost overrun 成本超支
          cost price 成本价格
          cost price structure 成本价格结构
          cost to the revenue 政府收入的损失;政府减少的收入
          cost-benefit analysis 成本效益分析
          cost-benefit study 成本效益研究
          cost-book company 以成本帐原则组成的公司
          cost-effectiveness analysis 成本效益分析
          costing 成本计算;成本计算法
          costing and pricing policy 成本及定价政策
          costing exercise 成本计算工作
          costing review 成本检讨
          cost-of-living allowance 生活津贴
          cost-of-living index 生活指数;生活费用指数
          cost-plus pricing 成本加成定价法
          cost-push inflation 成本推动的通货膨胀
          cost-recovery basis 收回成本的原则
          cost-related charges 依成本而定的收费
          cost-related fee 依成本而定的收费
          co-surety 共同担保人
          co-trustee 共同受托人
          cotton futures 期棉
          Council of SEHK 联交所理事会
          Council of the Hong Kong Society of Accountants 香港会计师公会理事会
          counterclaim 反申索
          counterfoil 联?#22330;彩站蕁常?#23384;根〔支票?#24120;?#31080;根
          counter-guarantee 反担保
          counter-inflationary policy 反通货膨胀政策
          countersignature ?#31508;?#31614;名;联署签名
          country debt provisioning 债务国坏帐准备
          country of beneficial ownership 实益拥有国
          coupon 息票;赠券
          coupon rate 息票利率
          cover 保证金;承保范围;补仓
          cover note 临?#21271;?#21333;
          cover short position 补仓;填平空仓
          coverage 保额;承保范围
          covered call 备兑认购期权
          covered option 备兑期权
          covered warrant 备兑认股权证
          crash 狂?#28023;?#26292;跌;崩溃
          creation of new heads and subheads 开立新总目及分目
          credit 信用;信贷;信用证;贷项
          credit advice 贷项通知书
          credit agency 征信所;信用调查机关
          Credit Agricole Indosuez 东方汇理银行
          credit arrangement 信贷安排
          credit balance 贷方结余
          credit card 信用卡
          credit card scheme 信用卡计划
          Credit Commercial de France 法国商业银行
          Credit Committee 贷款委员会
          credit control 信贷管制
          credit conversion factor 信贷换算因子
          credit easing 放宽信贷
          credit exposure 信贷风险
          credit facility 信贷安排;信贷融通;信用透支
          Credit Guarantee Scheme 信贷保证计划
          credit item 贷项
          credit limit 信贷限额
          Credit Lyonnais 里昂信贷银行
          Credit Lyonnais Hongkong (Finance) Limited 香港里昂财务有限公司
          credit rating 信贷?#20848;?br> credit rating agency 信贷?#20848;?#26426;构
          Credit Review Committee [Hong Kong Monetary Authority] 信贷检讨委员会〔香港金融管理局〕
          credit risk 信贷风险
          credit sale 赊销;赊售
          credit side 贷方
          credit squeeze 信贷紧缩;收紧信贷
          credit to... 记入……帐目
          credit to be given against tax 税款抵免
          credit transfer 信贷转帐;信用转帐
          credit union 储蓄互助社
          Credit Union League of Hong Kong 香港储蓄互助社协会
          creditor 债权人
          creditor's petition 债权人的呈请书
          creditworthiness 信誉;信用可靠程度
          creeping inflation 爬行式通货膨胀;温和通货膨胀;渐升通胀
          criminal bankruptcy 刑事破产
          criminal bankruptcy order 刑事破产令
          criminal bankruptcy petition 刑事破产呈请书
          criterion for credit 授信原则
          critical path analysis 关键路线分析法;要径分析法
          cross rate 套价;套汇汇率;交叉汇率
          cross-currency settlement risk 跨国货?#21307;?#31639;风险
          crossed cheque 划线支票
          crossed trade 交叉买卖;交叉盘买卖
          Cross-Harbour Tunnel Passage Tax 海底隧?#26391;?#29992;税
          cross-holding 相互持股;交叉持股
          cross-margining 跨市场保证金制度
          cross-referencing system 相互参照系统
          cross-subsidization 互相资助;互相津贴
          Crown Agent 英联邦代办
          crude activity rate ?#33268;?#32463;济活动率
          crude econometric model ?#33268;?#35745;量经济模式
          culpable insider dealing 应受谴责的内幕交易
          cum dividend 连?#19978;?br> cumulative appreciation 累积升值;累积增值
          cumulative deficit 累积赤字;累积亏损
          cumulative dividend 累积?#19978;?br> cumulative financial position 累积财政?#32431;?br> cumulative realized investment 累积的已实现投资
          currency 货币
          currency adjustment factor 货?#19994;?#25972;因子;币值调整因素
          currency board arrangement “货币发行局”制度
          Currency Board Operations Sub-Committee 货币发行委员会
          Currency Committee [Hong Kong Futures Exchange Limited] 货币委员会〔香港期货交易所有限公司〕
          currency crisis 货币危机
          currency denomination 货币面值
          currency futures 货币期货;外汇期货
          currency futures contract 货币期货合约;外汇期货合约
          currency in circulation 流通货币
          currency matching 货币配对
          currency note 纸币;钞票
          currency option 货币期权
          currency swap 货?#19994;?#26399;;货币互兑;货币互惠信贷
          currency warrant 货币认兑证;货币认股权证
          current account 往来账户;支票户口;经常帐目
          current assets 流动资产
          current domestic value 现行本地价格
          current liabilities 流动负债
          current market price ?#31508;笔?#20215;;现?#31508;?#20215;
          current price ?#31508;?#20215;格;现时价格
          current price series ?#31508;?#29289;价计算数列
          current year rules of assessment 当年度评税规则
          cushion 缓冲?#25442;?#20914;时限〔债券〕
          cushion of liquid assets 流动资产缓冲额;速动资产缓冲额
          custodian 保管人
          custodian trustee 保管受托人
          custody 保管
          customer 客户
          customer lending 客户贷款
          customer statement 客户对数单;客户结单
          cut loss “斩仓?#20445;?#20943;少损失
          cut margin “斩仓”
          cut-off date 截止日期
          cut-throat competition 割喉式竞争;恶?#36291;?#20105;
          cycle of activity 活动循?#32602;?#21830;业循环
          cyclical fluctuation 周期性波动
          cyclical inflation 周期性通货膨胀
          cyclical nature of the economy 经济的周期性情况

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