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| 9.财会英文词汇（九） 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 |
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