call option 买入期权

callable bond 可赎回债券

called-up capital 已催缴股本

capital 资金；资本

capital employed 动用资金

capital expenditure 资本支出

capital gearing 资金借贷比率

capital goods 资本物品

capital intensive 资本密集

capital market 资本市场

capital reserve 资本公积金；资金储备

capitalization （1）资本化；利益资本化；（2）资本总额

cargo insurance 货物保险；货运险

carriage forward 运费到付；货价不包括运费

carriage paid 运费已付；货价包括运费

carrier （1）运货工具，（2）承运商

cash discount 现金折扣

cash dispenser 现金提款机

cash flow 现金流转；现金流量

cash on delivery (COD) 交货付现

cash sale 现销

cash with order 订货付现

cashier order 银行本票

caveat emptor 购者自慎

certificate of incorporation 公司注册证

certificate of origin 产地来源证；来源证

certificate of posting 投寄邮件证明书

chain store 连锁商店

channel of distribution 分销途径；分销渠道

cheque clearance 支票交换

circulating asset 流动资产

circulating capital 营运资金；周转资金；流动资本

classified advertising 分类广告

clearing house 票据交换所

co-operative society 合作社

co-partner 合伙人

code of practice 操作守则

coinsurance 共负保险

collateral 抵押品

collect call 接听人付费长途电话

commercial paper 商业票据

commission （1）佣金，（2）手续费

commodities futures market 商品期货市场

commodity 商品

commodity exchange 商品交易所；期货交易所

common carrier （1）运输业，（2）承运商

common stock 普通股

communication networks 通讯网

Companies Ordinance 公司条例

Companies Registry 公司注册处

comparative advantage 比较优势

compensating balance 补偿性最低存款额

competitive advertising 竞争性广告

confirmed letter of credit 保兑信用证；保兑信用状

consequential loss 灾后损失；后果性损失；间接性损失

consignment 寄销

consignment note 托运通知书

consular invoice 领事签证单；领事发票

consumer behaviour 消费者行为

Consumer Council 消费者委员会

Consumer Council Ordinance 消费者委员会条例

consumer goods 消费品

consumer loyalty 消费者忠诚

consumer market 消费者市场

consumer survey 消费者调查

container 货柜；货箱

containerization 货柜运输；货柜化

contract 合约；契约；合同

contributed capital 缴入资本

convenience goods 便利品

convenience store 便利店；便利店铺

convertible bond 可调换公司债券；可换债券

convertible preference share 可转换优先股

copyright 版权

corporation 公司

cost and freight (C & F) 成本包括运费

cost of goods sold 销货成本

cost, insurance and freight (CIF) 货价、保险及运费；到岸价格

courier service 速递服务

covered warrant 备兑认股权证；回购认股证

credit （l）贷方，（2）贷项，（3）贷记，（4）贷入，（5）赊帐，（6）信用

credit card 信用卡

credit insurance 信用保险；信贷保险

credit note 贷项通知单；入帐通知书

credit period 赊帐期间

credit policy 信用政策；信贷政策

credit sale 赊售；赊销

credit transfer 贷项转帐

credit union 储蓄互助社

credit worthiness 信贷可*性

creditor 债权人

crossed cheque 划线支票

cum dividend 带息

cumulative dividend 累积股息

cumulative preference share 累积优先股

current account （1）往来存款账户；活期存款账户，（2）往来帐

current asset 流动资产

current liability 流动负债

current ratio 流动比率

customs 海关

customs duty 关税