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；押记；抵押
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 承押记人
charge-holder 受押人
charges section [companies registry] 押记注册组〔公司注册处〕
charging order 押记令
chargor's right 押记人的权利
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 周氏兄弟财务有限公司
che hsing finance company limited 浙兴财务有限公司
check-and-balance system 制约平衡制度
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 中国概念股
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 华资接受存款公司公会
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 年奖；年终花红
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 中信嘉华银行有限公司
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 对银行的债权
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；票据交换；清算
clearing account 结算帐户
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；票据交换所
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；当事人
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 收市时价位较低
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 抛售价格
closing account 决算帐户
closing balance 期终结余；收市结余
closing price 收市价；收盘价
closing quotation 收市价；收市行情
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〕；《操守准则》〔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 《集资退休基金守则》
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] 《公司收购及合并守则》〔《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 价格下泻；价格下挫；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 商业票据
commercial paper market 商业票据市场
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 证券及商品交易监理专员〔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 承担；已承担的开支；承担额；承担项目
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〔美国〕
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] 英联邦技术合作基金
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 公司清盘帐户
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 综合评级
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 买办票据
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 电脑审计程序；电脑核数程序
concentrated position 集中持仓量
concentration risk 资金集中风险；集中融资风险
concept stock 概念股
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；国际监管条约
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〉获发牌照的人士》
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 保守投资者
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