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clearing 结算；票据交换；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；票据交换所 Clearing House Automated2 Transfer System 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 Rules 《结算规则》〔联交所期权结算所有限 公司〕 Clerk to Finance Committee 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 confidentiality4 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 决算账户 closing balance 期终结余；收市结余 closing price 收市价；收盘价 31
closing transaction 平仓交易 club deposit 零存整付存款 Code of Aid 《资助则例》 Code of Banking7 Practice 《银行营运守则》 Code of Best Practice 《最佳应用守则》〔香港联合交 易所有限公司〕 Code of Conduct 《操守准则规例》〔香港联合交易所有限公司〕；
Code of Conduct for Persons Registered with
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 Retirement9 Funds 《集资退休基金守则》 Code on Share Repurchases 《公司购回本身股份守则》〔《股份购回 守则》〕 Code on Takeovers and Mergers10 《公司收购及合并守则》〔《收购守则》〕 Code on Unit Trusts and Mutual11 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 replacement12 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 collapse13 in prices 价格下泻；价格下挫；价格暴跌 collateral14 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 追讨欠税组〔税务局〕 collection of betting duty 收取博彩税 Collection Office 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 《殖民地公债法令》〔英国〕 32
combined visible and invisible trade account 有形及无形贸易合并帐目 COMEX Clearing Association 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 商业罪案调查科〔香港警务处〕 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 viable16 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 rebate 佣金回扣 Commissioner18 for Securities and Commodities Trading
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
Committee on Payment System 支付系统委员会〔香港金融管 理局〕 Committee on Unit Trusts 单位信托委员会〔证券及期货事 务监察委员会〕 33
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 商品结算公司〔纽约〕 commodity exchange 商品交易所 Commodity Exchange Compensation Fund 商品交易所赔偿基金 Commodity Exchange, Inc. 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 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 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 《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
Companies Ordinance: Information to be Included
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 34
Companies Registry Trading Fund 公司注册处营运基金 Companies Section 公司组〔财经事务局〕 Company Formation and Enforcement Division 公司成立及条例执行部 〔公司注册处〕 company in which the public are substantially interested
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 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 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 35
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 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
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 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 点击  收听单词发音
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