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财务会计英语词汇C-4

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 联页〔收据〕;存根〔支票〕;票根

counter-guarantee 反担保

counter-inflationary policy 反通货膨胀政策

countersignature 副署签名;连署签名

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 临时保单

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 狂泻;暴跌;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 信贷换算因数

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 信贷评级

credit rating agency 信贷评级机构

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 跨国货币结算风险

crossed cheque 划线支票

crossed trade 交叉买卖;交叉盘买卖

cross-harbour tunnel passage tax 海底隧道使用税

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 粗略经济活动率

crude econometric model 粗略计量经济模式

culpable insider dealing 应受谴责的内幕交易

cum dividend 连股息

cumulative appreciation 累积升值;累积增值

cumulative deficit 累积赤字;累积亏损

cumulative dividend 累积股息

cumulative financial position 累积财政状况

cumulative realized investment 累积的已实现投资

currency 货币

currency adjustment factor 货币调整因子;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 货币掉期;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 往来帐户;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 当时市价;现时市价

current price 当时价格;现时价格

current price series 当时物价计算数列

current year rules of assessment 当年度评税规则

cushion 缓冲;缓冲时限〔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";减少损失

cut margin "斩仓"

cut-off date 截止日期

cut-throat competition 割喉式竞争;恶性竞争

cycle of activity 活动循环;商业循环

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