capital revenue 资本收益；非经常收入
capital spending 资本开支；资本支出；非经常开支
capital stock 股本
capital stock subscription 认缴股本；认购股本
capital subsidy 建设津贴；基本建设津贴
capital subvention 非经常资助金
capital sum 资本额
capital tax 资本税
capital transfer tax 资本转移税
capital turnover 资本周转率
capital value 资本价值
capital works project 基本工程项目
capitalization 资本化；资本总额
capitalization of interest 利息化作本金
capitalized interest 化作本金的利息
capitalized loan 转作资本的贷款
capitalized value 资本还原值；资本化价值
capitation grant 按人计算的补助金
captive insurance business 专属自保保险业务
car insurance 汽车保险
cartel 同业联盟；卡特尔
cash 现金；现款
cash accounting system 现金会计制度
cash acquisition 以现金投资所得的资产
cash allowance 现金津贴
cash assets 现金资产
cash at bank 银行现金；银行存款
cash balance 现金结余
cash basis 现金收付制；收付实现制
cash basis accounting 现金收付制会计；收付实现制会计
cash bonus 现金红利
cash book 现金出纳账；现金簿
cash client 现金客户
cash commission rebate 现金回佣
cash compensation 现金补偿
cash contribution 现金承担额；现金分担额
cash cost 直接费用；现金成本
cash coupon 现金礼券
cash credit 现金信贷
cash deposit and withdrawal 现金收支
cash deficit 现金赤字
cash disbursement journal 现金支出日记簿
cash disbursement slip 现金支出传票；现金支出单
cash flow 现金流量；银根
cash flow lending 流动现金放款；无抵押融资
cash flow statement 现金流量表；现金流动表
cash flow surplus 现金流量盈余
cash in hand 库存现金；手头现金
cash in till 备用现金
cash in transit 运送中现金；在运现金
cash input 投入现金
cash input figure 现金投入数字
cash limit 现金支出限额；现金限额
cash margin 现金保证金
cash market 现货市场；现金交易市场
cash offer 现金要约；现金补偿额
cash payment 现金付款；现金支付
cash position 现金头寸
cash price 现金价格
cash receiving slip 现金收入传票；现金收入单
cash settlement 现金结算
cash surplus 现金盈余
cashier's order 银行本票
cashier's order outstanding 未承兑的银行本票
cash-limited subhead 有现金支出限额的分目
cash-sweep 现金彩票活动
casual client 散客；散户
ceding company 分出公司
ceiling 上限
ceiling price 最高限价
central bank 中央银行
central banking 中央银行业务
central depository 中央存管处
certificate of approval 批准证明书
certificate of beneficial entitlement to property 资产权益证书
certificate of deposit [CD] 存款证
certificate of insurance 保险证书
certificate of means 资产证明书
certificate of preference 特惠税证
certificate of satisfaction 清偿证明书
certificate of transfer 转让证明书
certificate to bearer 不记名证明书
certification 核证
certification fee 核证费
certified cheque 经银行证明可兑现的支票
certified statement 经证明的报表
cessation of business 停业
cession 分保
chance 机会；中彩机会
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
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……账目
charge-holder 受押人
charging order 押记令
charitable donation 慈善捐款
charitable trust 慈善信托
charity property 慈善财产
charter of incorporation 成立章程
chartered accountant 特许会计师
charterer 承租人
chattels 实产
cheque 支票
child allowance 子女免税额
China concept stock 中国概念股
chit fund 银会
chronological book 序时账簿
civil debt 民事债项
claim 申索；索偿；债权
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
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 结算账户
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 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
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
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
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
co-debtor 共同债务人
co-financing scheme 共同融资计划
cognizance 证明令
coin 硬币
coin set 套装硬币
coinage 硬币
cold call 主动与准客户接触
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
Collector 收税主任
Collector of Rates 差饷征收官
combined surplus 合并盈余
commercial activity 商业活动
commercial bank 商业银行
commercial borrowing 商业借款
commercial invoice 商业发票
commercial paper 商业票据
commercial registry 商业登记处
commercial return 商业回报
commercial sale 商业销售
commercialization 商品化
commission 佣金；委员会
commission house 佣金行；代办行
commission payable 须付的佣金
commission rebate 佣金回扣
commitment fee 承诺费
commodity 商品
commodity dealer 商品交易商
commodity exchange 商品交易所
commodity market 商品市场
commodity tax 商品税
commodity warrant 商品期权证
common fund 共同基金
companies inspector 公司检查员
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
concentrated position 集中持仓量
concept stock 概念股
concessionary rate 优惠率
condition 条件
conditional offer 有条件要约
conditions of tender 投标章程
confirmation letter 确认书
confirming bank 保兑银行
confiscation order 没收令
consensus capitalism 共识资本主义
conservative investor 保守投资者
consideration 代价；对价；约因
consignee 收货人；代售人
consignment 托运；寄售
consignor 付货人；托运人；寄售人
consolidated account 综合账目
consortium loan 银团贷款
constant dollar figure 固定币值
constant market price 固定市价
constant price 固定价格
constant rate 固定比率
constituent stock 成分股
constitution 章程；组织章程
construction output 建造产出量
constructive trust 法律构定信托
consultant accountant 顾问会计师
consultant's fee 顾问费
consumer behaviour 消费者行为
consumption tax 消费税
contingency allowance 应急准备金
contingent assets 或有资产
contingent interest 待确定的权益
contingent liabilities 或有负债
contingent profit 或有利润
contingent right 或有的权利
continuing rent 连续租金
continuing trustee 留任受托人
