常用財(cái)經(jīng)詞匯表:C, c

常用財(cái)經(jīng)詞匯表:C, c

calendar year figure 歷年數(shù)字

call 催繳通知；認(rèn)購(gòu)期權(quán)

call deposit 通知存款；活期存款

call loan 短期同業(yè)拆借；通知貸款

call margin 補(bǔ)倉(cāng)；追加保證金

call market 短期同業(yè)拆放市場(chǎng)

call money 短期同業(yè)拆借；活期貸款call option 認(rèn)購(gòu)期權(quán)；看漲期權(quán)

call price 贖回價(jià)格；提前贖回價(jià)

call warrant 認(rèn)購(gòu)認(rèn)股權(quán)證；回購(gòu)認(rèn)股權(quán)證

callable share 可收回股份；可兌付股份

called up share capital 已催繳股本

cancellation price 取消費(fèi)

cap 上限

capital 資本；資金

capital account 資本賬；非經(jīng)常賬

capital allowance 資本免稅額

capital alteration 資本變更

capital and liabilities ratio 資本負(fù)債比率

capital and liquidity requirement 資本與流動(dòng)資金的規(guī)定

capital appreciation 資本增值

capital assets 資本資產(chǎn)

capital at risk 風(fēng)險(xiǎn)資本

capital base 資本基礎(chǔ)；資金基礎(chǔ)

capital charges 資本支出；資本費(fèi)用

capital commitment 資本承擔(dān)

capital contribution certificate 出資證明書

capital cost 資本成本；建設(shè)成本；建設(shè)費(fèi)用

capital cover 資本保證

capital deficit 資本赤字

capital divided into shares 資本分成股份

capital element 資本因素；資本部分

capital equipment 資本設(shè)備

capital expenditure 資本開支；非經(jīng)常開支

capital expenses 資本費(fèi)用

capital financing 籌集資本；以非經(jīng)常收入支付非經(jīng)常開支的結(jié)算

capital flow 資金流量

capital formation 資本形成；集資

capital formation figure 資本組合數(shù)字

capital fund 資本基金

capital gain 資本增益；資本增值

capital gains tax 資本增值稅

capital goods 資本貨物

capital grant 非經(jīng)常補(bǔ)助金；非經(jīng)常撥款；建設(shè)補(bǔ)助金

capital grant cycle 建設(shè)補(bǔ)助金周期

capital injection 注入資本；注資

capital input 投入資本

capital intensity 資本密集度

capital intensive 資本密集

capital investment 資本投資

Capital Investment Fund 資本投資基金

capital loss 資本損失

capital maintenance 資本保值；資本保留

capital market 資本市場(chǎng)；資金市場(chǎng)

capital money 資本款項(xiàng)

capital money subject to a trust 信托財(cái)產(chǎn)資本

capital movement 資本流動(dòng)

capital nature 資本性質(zhì)

capital outlay 資本支出

capital portion 資本部分

capital profit 資本利潤(rùn)

capital project 基本工程項(xiàng)目；非經(jīng)常開支項(xiàng)目

capital receipt 資本收入

capital redemption 資本贖回

capital redemption business 資本贖回業(yè)務(wù)

capital redemption contract 資本贖回合約

capital redemption reserve 資本贖回儲(chǔ)備

capital reduction 資本減縮；減資

capital repayment 償還資本

capital reserve 資本儲(chǔ)備；后備資本

capital revenue 資本收益；非經(jīng)常收入

capital spending 資本開支；資本支出；非經(jīng)常開支

capital stock 股本

capital stock subscription 認(rèn)繳股本；認(rèn)購(gòu)股本

capital subsidy 建設(shè)津貼；基本建設(shè)津貼

capital subvention 非經(jīng)常資助金

capital sum 資本額

capital tax 資本稅

capital transfer tax 資本轉(zhuǎn)移稅

capital turnover 資本周轉(zhuǎn)率

capital value 資本價(jià)值

capital works project 基本工程項(xiàng)目

capitalization 資本化；資本總額

capitalization of interest 利息化作本金

capitalized interest 化作本金的利息

capitalized loan 轉(zhuǎn)作資本的貸款

capitalized value 資本還原值；資本化價(jià)值

capitation grant 按人計(jì)算的補(bǔ)助金

captive insurance business 專屬自保保險(xiǎn)業(yè)務(wù)

car insurance 汽車保險(xiǎn)

cartel 同業(yè)聯(lián)盟；卡特爾

cash 現(xiàn)金；現(xiàn)款

cash accounting system 現(xiàn)金會(huì)計(jì)制度

cash acquisition 以現(xiàn)金投資所得的資產(chǎn)

cash allowance 現(xiàn)金津貼

cash assets 現(xiàn)金資產(chǎn)

cash at bank 銀行現(xiàn)金；銀行存款

cash balance 現(xiàn)金結(jié)余

cash basis 現(xiàn)金收付制；收付實(shí)現(xiàn)制

cash basis accounting 現(xiàn)金收付制會(huì)計(jì)；收付實(shí)現(xiàn)制會(huì)計(jì)

cash bonus 現(xiàn)金紅利

cash book 現(xiàn)金出納賬；現(xiàn)金簿

cash client 現(xiàn)金客戶

cash commission rebate 現(xiàn)金回傭

cash compensation 現(xiàn)金補(bǔ)償

cash contribution 現(xiàn)金承擔(dān)額；現(xiàn)金分擔(dān)額

cash cost 直接費(fèi)用；現(xiàn)金成本

cash coupon 現(xiàn)金禮券

cash credit 現(xiàn)金信貸

cash deposit and withdrawal 現(xiàn)金收支

cash deficit 現(xiàn)金赤字

cash disbursement journal 現(xiàn)金支出日記簿

cash disbursement slip 現(xiàn)金支出傳票；現(xiàn)金支出單

cash flow 現(xiàn)金流量；銀根

cash flow lending 流動(dòng)現(xiàn)金放款；無(wú)抵押融資

cash flow statement 現(xiàn)金流量表；現(xiàn)金流動(dòng)表

cash flow surplus 現(xiàn)金流量盈余

cash in hand 庫(kù)存現(xiàn)金；手頭現(xiàn)金

cash in till 備用現(xiàn)金

cash in transit 運(yùn)送中現(xiàn)金；在運(yùn)現(xiàn)金

cash input 投入現(xiàn)金

cash input figure 現(xiàn)金投入數(shù)字

cash limit 現(xiàn)金支出限額；現(xiàn)金限額

cash margin 現(xiàn)金保證金

cash market 現(xiàn)貨市場(chǎng)；現(xiàn)金交易市場(chǎng)

cash offer 現(xiàn)金要約；現(xiàn)金補(bǔ)償額

cash payment 現(xiàn)金付款；現(xiàn)金支付

cash position 現(xiàn)金頭寸

cash price 現(xiàn)金價(jià)格

cash receiving slip 現(xiàn)金收入傳票；現(xiàn)金收入單

cash settlement 現(xiàn)金結(jié)算

cash surplus 現(xiàn)金盈余

cashier's order 銀行本票

cashier's order outstanding 未承兌的銀行本票

cash-limited subhead 有現(xiàn)金支出限額的分目

cash-sweep 現(xiàn)金結(jié)算

casual client 散客；散戶

ceding company 分出公司

ceiling 上限

ceiling price 最高限價(jià)

central bank 中央銀行

central banking 中央銀行業(yè)務(wù)

central depository 中央存管處

certificate of approval 批準(zhǔn)證明書

certificate of beneficial entitlement to property 資產(chǎn)權(quán)益證書

certificate of deposit[CD]存款證

certificate of insurance 保險(xiǎn)證書

certificate of means 資產(chǎn)證明書

certificate of preference 特惠稅證

certificate of satisfaction 清償證明書

certificate of transfer 轉(zhuǎn)讓證明書

certificate to bearer 不記名證明書

certification 核證

certification fee 核證費(fèi)

certified cheque 經(jīng)銀行證明可兌現(xiàn)的支票

certified statement 經(jīng)證明的報(bào)表

cessation of business 停業(yè)

cession 分保

chance 機(jī)會(huì)；中彩機(jī)會(huì)

change of domicile 遷冊(cè)

change to estimates 修訂預(yù)算

change to the approved estimates of expenditure 核準(zhǔn)開支預(yù)算的變動(dòng)

charge 費(fèi)用；押記；抵押

charge number 稅單號(hào)碼

charge on assets 資產(chǎn)的征稅

chargeable 可予征收；應(yīng)課稅的

chargeable agreement for sale 可予征收印花稅的買賣協(xié)議

chargeable income 應(yīng)課稅入息

chargeable normal trading receipt 應(yīng)課稅的一般營(yíng)業(yè)收入

chargeable profit 應(yīng)課稅利潤(rùn)

chargeable to tax 應(yīng)課稅

charged to……記入……賬目

charge-holder 受押人

charging order 押記令

charitable donation 慈善捐款

charitable trust 慈善信托

charity property 慈善財(cái)產(chǎn)

charter of incorporation 成立章程

chartered accountant 特許會(huì)計(jì)師

charterer 承租人

chattels 實(shí)產(chǎn)

cheque 支票

child allowance 子女免稅額

China concept stock 中國(guó)概念股

chit fund 銀會(huì)

chronological book 序時(shí)賬簿

civil debt 民事債項(xiàng)

claim 申索；索償；債權(quán)

claim of debt 債權(quán)申索

claim on bank 對(duì)銀行的債權(quán)

claim to dividend 攤還債款申索

claimant 申索人；索償人

class of insurance business 保險(xiǎn)業(yè)務(wù)類別

class of property 財(cái)產(chǎn)類別

claw-back 遞減率

clearance cost 清拆成本

clearing 結(jié)算；票據(jù)交換；清算

clearing account 結(jié)算賬戶

clearing balance 結(jié)算差額

clearing bank 結(jié)算銀行

clearing cheque 交換支票

clearing house 結(jié)算所；票據(jù)交換所

clearing member 結(jié)算會(huì)員

Clearing Members'Fund 結(jié)算會(huì)員基金

clearing participant 結(jié)算參與者

clearing rebate 結(jié)算費(fèi)用的回傭

client 客戶；委托人；當(dāng)事人

client agreement 客戶協(xié)議

client confidentiality 客戶保密的責(zé)任

client money 客戶款項(xiàng)

client statement 客戶結(jié)單

clients fund 客戶資金

close 結(jié)算；收市；收盤

close a position 平倉(cāng)；軋平頭寸

close company 股份不公開的公司

close higher 收市時(shí)價(jià)位較高

close lower 收市時(shí)價(jià)位較低

close mixed 收市時(shí)榮辱互見

close of exchange 交易所停市

close of financial year 財(cái)政年度終結(jié)

close out 平倉(cāng)

close out a long position 平長(zhǎng)倉(cāng)

close out a short position 平空倉(cāng)

close steady 收市時(shí)價(jià)格穩(wěn)定

close the gap 彌補(bǔ)差距

closed position 平倉(cāng)

close-out price 拋售價(jià)格

closing account 決算賬戶

closing balance 期終結(jié)余；收市結(jié)余

closing price 收市價(jià)；收盤價(jià)

closing quotation 收市價(jià)；收市行情

closing rate 收市匯價(jià)；收盤匯率

closing transaction 平倉(cāng)交易

clothing levy 成衣稅

club deposit 零存整付存款

co-debtor 共同債務(wù)人

co-financing scheme 共同融資計(jì)劃

cognizance 證明令

coin 硬幣

coin set 套裝硬幣

coinage 硬幣

cold call 主動(dòng)與準(zhǔn)客戶接觸

collateral 抵押品

collateral bond 擔(dān)保債券

collateral loan 抵押貸款

collateral security 附屬抵押品

collection 征收；收取

Collector 收稅主任

Collector of Rates 差餉征收官

combined surplus 合并盈余

commercial activity 商業(yè)活動(dòng)

commercial bank 商業(yè)銀行

commercial borrowing 商業(yè)借款

commercial invoice 商業(yè)發(fā)票

commercial paper 商業(yè)票據(jù)

commercial registry 商業(yè)登記處

commercial return 商業(yè)回報(bào)

commercial sale 商業(yè)銷售

commercialization 商品化

commission 傭金；委員會(huì)

commission house 傭金行；代辦行

commission payable 須付的傭金

commission rebate 傭金回扣

commitment fee 承諾費(fèi)

commodity 商品

commodity dealer 商品交易商

commodity exchange 商品交易所

commodity market 商品市場(chǎng)

commodity tax 商品稅

commodity warrant 商品期權(quán)證

common fund 共同基金

companies inspector 公司檢查員

comptroller 審計(jì)主任

compulsory liquidation 強(qiáng)制清算

compulsory winding-up 強(qiáng)制結(jié)業(yè)

computation 計(jì)算；計(jì)算表

computational procedure 計(jì)算方法

concentrated position 集中持倉(cāng)量

concept stock 概念股

concessionary rate 優(yōu)惠率

condition 條件

conditional offer 有條件要約

conditions of tender 投標(biāo)章程

confirmation letter 確認(rèn)書

confirming bank 保兌銀行

confiscation order 沒(méi)收令

consensus capitalism 共識(shí)資本主義

conservative investor 保守投資者

consideration 代價(jià)；對(duì)價(jià)；約因

consignee 收貨人；代售人

consignment 托運(yùn)；寄售

consignor 付貨人；托運(yùn)人；寄售人

consolidated account 綜合賬目

consortium loan 銀團(tuán)貸款

constant dollar figure 固定幣值

constant market price 固定市價(jià)

constant price 固定價(jià)格

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(wèn)會(huì)計(jì)師

consultant's fee 顧問(wèn)費(fèi)

consumer behaviour 消費(fèi)者行為

consumption tax 消費(fèi)稅

contingency allowance 應(yīng)急準(zhǔn)備金

contingent assets 或有資產(chǎn)

contingent interest 待確定的權(quán)益

contingent liabilities 或有負(fù)債

contingent profit 或有利潤(rùn)

contingent right 或有權(quán)利

continuing rent 連續(xù)租金

continuing trustee 留任受托人

contra account 對(duì)銷賬戶

contra flow 資金回流

contra item 對(duì)銷項(xiàng)目

contra transfer 對(duì)銷轉(zhuǎn)撥

contract 合約

contract for difference 差價(jià)合約

contract for service 服務(wù)合約

contract for settlement 平倉(cāng)合約

contract note 成交單據(jù)

contract of insurance 保險(xiǎn)合約

contract of reinsurance 再保險(xiǎn)合約

contract price 合約價(jià)格

contractual agreement 合約協(xié)議

contractual commitment 合約承擔(dān)

contractual right 合約權(quán)利

contributed surplus 實(shí)繳資本盈余

contribution account 供款賬戶

contribution to investment 出資額

contributor 供款人；出資人；捐助人

contributory 分擔(dān)的

contributory scheme 供款計(jì)劃

control 控制權(quán)；控制；管制

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

convertibility undertaking 兌換保證

convertible 可兌換的；可換股的

convertible currency 可兌換貨幣

convertible debenture 可轉(zhuǎn)換債權(quán)證

conveyance of property 財(cái)產(chǎn)轉(zhuǎn)讓

conveyance on sale 售賣轉(zhuǎn)易契

conveyancing fee 業(yè)權(quán)轉(zhuǎn)易費(fèi)

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

core capital 核心資本

corporate customer 公司客戶

corporate dealer 公司交易商

corporate governance 公司管制

corporate income tax 公司所得稅

corporate plan 公司計(jì)劃

corporate practice 執(zhí)業(yè)法團(tuán)

corporate profits tax 公司利得稅

corporate savings 公司儲(chǔ)蓄

corporate service tax 公司服務(wù)稅

corporate signature 法團(tuán)的簽名

corporation 法團(tuán)；公司

corporation bond 公司債券

corporation tax 公司稅

correspondent bank 代理銀行

cost 成本；費(fèi)用；價(jià)格

cost centre 成本中心

cost competitiveness 成本競(jìng)爭(zhēng)力

cost control 成本控制；成本管理

cost efficiency 成本效率

cost price 成本價(jià)格

coupon 息票；贈(zèng)券

coupon rate 息票利率

cover 保證金；承保范圍；補(bǔ)倉(cāng)

cover note 臨時(shí)保單

cover short position 補(bǔ)倉(cāng)；填平空倉(cāng)

coverage 保額；承保范圍

covered call 備兌認(rèn)購(gòu)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

credit 信用；信貸；信用證；貸項(xiàng)

credit advice 貸項(xiàng)通知書

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(jì)劃

Credit Committee 貸款委員會(huì)

credit control 信貸管制

credit easing 放寬信貸

credit exposure 信貸風(fēng)險(xiǎn)

credit item 貸項(xiàng)

credit limit 信貸限額

credit risk 信貸風(fēng)險(xiǎn)

credit sale 賒銷；賒售

credit side 貸方

credit squeeze 信貸緊縮；收緊信貸

credit to……記入……賬目

criterion for credit 授信原則

crossed cheque 劃線支票

cross-holding 相互持股；交叉持股

crude activity rate 粗略經(jīng)濟(jì)活動(dòng)率

cumulative dividend 累積股息

currency 貨幣

currency crisis 貨幣危機(jī)

currency denomination 貨幣面值

currency in circulation 流通貨幣

currency matching 貨幣配對(duì)

currency note 紙幣；鈔票

currency option 貨幣期權(quán)

current assets 流動(dòng)資產(chǎn)

current liabilities 流動(dòng)負(fù)債

current price 當(dāng)時(shí)價(jià)格；現(xiàn)時(shí)價(jià)格

cushion 緩沖；緩沖時(shí)限〔債券〕

custodian 保管人

custodian trustee 保管受托人

custody 保管

customer 客戶

customer lending 客戶貸款

cut loss“斬倉(cāng)”；減少損失

cut margin“斬倉(cāng)”

cut-off date 截止日期

cycle of activity 活動(dòng)循環(huán)；商業(yè)循環(huán)

cyclical fluctuation 周期性波動(dòng)

cyclical inflation 周期性通貨膨脹