closing transaction 平倉交易
clothing levy 成衣稅
club deposit 零存整付存款
Code of Aid 《資助則例》
Code of Banking Practice 《銀行營運守則》
Code of Best Practice [Stock Exchange of Hong Kong Limited] 《最佳應用守則》〔香港聯合交易所有限公司〕
Code of Conduct [Stock Exchange of Hong Kong Limited, Hong Kong Futures Exchange Limited] 《操守準則規例》〔香港聯合交易所有限公司〕；《操守準則》〔香港期貨交易所有限公司〕
Code of Conduct for Persons Registered with the Securities and Futures Commission 《證券及期貨事務監察委員會注冊人操守準則》
code of practice 實務守則；經營守則；執業守則
Code of Practice for the Administration of Insurance Agents 《保險代理管理守則》
Code on Immigration-linked Investment Schemes 《與移民有關的投資計劃守則》
Code on Investment-linked Assurance Schemes 《與投資有關的人壽保險計劃守則》
Code on Pooled Retirement Funds 《集資退休基金守則》
Code on Share Repurchases [Share Repurchase Code] 《公司購回本身股份守則》〔《股份購回守則》〕
Code on Takeovers and Mergers [Takeovers Code] 《公司收購及合并守則》〔《收購守則》〕
Code on Unit Trusts and Mutual Funds 《單位信托及互惠基金守則》
co-debtor 共同債務人
co-financing scheme 共同融資計劃
cognizance 證明令
coin 硬幣
coin replacement programme 硬幣取締計劃
coin set 套裝硬幣
coinage 硬幣
Coinage Security Fund 硬幣發行基金
cold call 主動與準客戶接觸
collapse in prices 價格下瀉；價格下挫；價格暴跌
collateral 抵押品
collateral bond 擔保債券
collateral loan 抵押貸款
collateral security 附屬抵押品
collection 征收；收取
Collection Enforcement Section [Inland Revenue Department] 追討欠稅組〔稅務局〕
collection of betting duty 收取博彩稅
Collection Office [Inland Revenue Department] 收稅處〔稅務局〕
collective consumption 集體消費
Collector 收稅主任
Collector of Rates 差餉征收官
Collector of Stamp Revenue 印花稅署署長
Colonial Stock Act [United Kingdom] 《殖民地公債法令》〔英國〕
combined surplus 合并盈余
combined visible and invisible trade account 有形及無形貿易合并帳目
COMEX Clearing Association [New York] 商品交易所結算協會〔紐約〕
commemoration coin 具紀念性的硬幣
commencement of winding-up 清盤開始
commerce and industry sub-index 工商分類指數
commercial activity 商業活動
commercial bank 商業銀行
Commercial Bank Act of Norway 《挪威商業銀行法》
Commercial Banks Law 《商業銀行法》
commercial borrowing 商業借款
Commercial Code of Japan 《日本商法》
Commercial Crime Bureau [Hong Kong Police Force] 商業罪案調查科〔香港警務處〕
commercial invoice 商業發票
commercial letter of credit 商業信用證
commercial loan 商業貸款；商業放款
commercial paper 商業票據
commercial paper market 商業票據市場
commercial registry 商業登記處
commercial return 商業回報
commercial sale 商業銷售
commercialization 商品化
commercially viable 具商業利益；有利可圖
Commerzbank AG 西德商業銀行

commission 傭金；委員會
Commission des Operations de Bourse of France 法國證券事務監察委員會
commission house 傭金行；代辦行
commission payable 須付的傭金
commission rebate 傭金回扣
Commissioner for Securities and Commodities Trading 證券及商品交易監理專員〔證監專員〕
Commissioner of Banking 銀行監理專員〔銀監專員〕
Commissioner of Estate Duty 遺產稅署署長
Commissioner of Inland Revenue 稅務局局長
Commissioner of Insurance 保險業監理專員
Commissioner of Rating and Valuation 差餉物業估價署署長
commitment 承擔；已承擔的開支；承擔額；承擔項目
commitment fee 承諾費
Committee of the Hong Kong Association of Banks 香港銀行公會委員會
Committee of the Stock Exchange of Hong Kong 香港聯合交易所委員會
Committee on Banking Regulations and Supervisory Practices 銀行規例及監察事務委員會
Committee on Payment System [Hong Kong Monetary Authority] 支付系統委員會〔香港金融管理局〕
Committee on Unit Trusts [Securities and Futures Commission] 單位信托委員會〔證券及期貨事務監察委員會〕
Commodities Dealers' Deposit Fund 商品交易商按金基金
Commodities Trading Commission 商品交易事務監察委員會
commodity 商品
commodity classification 商品分類法
Commodity Clearing Corporation [New York] 商品結算公司〔紐約〕
commodity dealer 商品交易商
commodity exchange 商品交易所
Commodity Exchange Compensation Fund 商品交易所賠償基金
Commodity Exchange, Inc. [New York] 商品交易所有限公司〔紐約〕
commodity flow method 商品流動法；商品流通法
Commodity Future Trading Commission [CFTC] [United States] 商品期貨交易委員會〔美國〕
commodity futures contract 商品期貨合約
commodity market 商品市場
commodity tax 商品稅
commodity trading adviser 商品交易顧問
commodity trading adviser's representative 商品交易顧問代表
commodity trading advisory contract 商品交易顧問合約
commodity warrant 商品期權證
commodity-based investment 以商品為基礎的投資
common fund 共同基金
common property 分權共有財產
common share 普通股
common stock 普通股
Commonwealth Bank of Australia 澳洲聯邦銀行
Commonwealth Development Corporation 英聯邦發展公司
Commonwealth Finance Ministers Conference 英聯邦財長會議
Commonwealth Fund for Technical Co-operation [CFTC] 英聯邦技術合作基金
Commonwealth income tax 英聯邦入息稅
Commonwealth Preference 英聯邦特惠制
communal property 公有財產；公有產業
communication expenses 通訊費用
Community Preference 歐共體特惠制
commutation of pension 退休金的折算
commuted gratuity 折算酬金
commuted pension gratuity 經折算的退休酬金
Companies Act [United Kingdom] 《公司法令》〔英國〕
Companies Handbook 《上市公司手冊》
companies inspector 公司檢查員
Companies Liquidation Account 公司清盤帳戶
Companies Ordinance: Information to be Included in a Rights Issue Prospectus 《公司條例：供股章程須載有的資料》
Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of Land and Buildings 《公司條例：招股章程須載列有關土地或建筑物的評估的資料》
Companies Registration Officer 公司注冊主任
Companies Registry 公司注冊處
Companies Registry Trading Fund 公司注冊處營運基金
Companies Section [Financial Services Bureau] 公司組〔財經事務局〕
Company Formation and Enforcement Division [Companies Registry] 公司成立及條例執行部〔公司注冊處〕
company in which the public are substantially interested 由公眾擁有相當權益的公司
company limited by guarantee 擔保有限公司
company limited by shares 股份有限公司
company register 公司登記冊
company registration fee 公司注冊費
company with limited liability 有限法律責任的公司
company's memorandum 公司組織章程
company's reserve 公司儲備
comparative advantage 比較優勢；比較利益
compensation 補償金；賠償
Compensation Committee [Stock Exchange of Hong Kong Limited] 賠償委員會〔香港聯合交易所有限公司〕
compensation from insurance 保險賠償
compensation fund 賠償基金
compensation fund levy 賠償基金征費
compensation rate 補償率
Compensation Review Committee 賠償檢討委員會
compensation scheme 賠償計劃
compensation trade 補償貿易
compensation value 補償值
compensatory payment 補償付款
competition and pricing strategy 競爭與定價策略
competitive edge 競爭優勢
competitive price 具競爭力的價格
competitive tender 競爭性投標
Compliance Committee [Stock Exchange of Hong Kong Limited] 監察委員會〔香港聯合交易所有限公司〕
component of expenditure 開支組成部分
Composite Consumer Price Index 綜合消費物價指數
composite index 綜合指數
composite rating 綜合評級
composite return form 綜合報稅表
Composite Securities and Futures Bill 《證券及期貨綜合條例草案》
composite tax return 綜合報稅表
composition 組合成分；債務重整協議
composition of earnings 收益組合成分
compound increase 復合增加率；復合增長率
compound interest 復利
compounding or arranging debtor 正就債務作重整或償還安排的債務人
comprador note 買辦票據
comprador order 買辦付款令票
comprehensive income tax 綜合所得稅
comptroller 審計主任
compulsory liquidation 強制清盤
compulsory winding-up 強制清盤
computation 計算；計算表
computational procedure 計算方法
computer audit programme 電腦審計程序；電腦核數程序
concentrated position 集中持倉量
concentration risk 資金集中風險；集中融資風險
concept stock 概念股
concession 特許權；寬減措施；優惠
concession contract 特許經營權合約
concessionary rate 優惠率
concordat 協定；契約；國際監管條約
condition 條件
conditional endorsement 附有條件的背書
conditional offer 有條件要約
conditional sale agreement 有條件售賣協議
conditions of tender 投標章程
Conduct of Business Guidelines (for Licence Holders under the Leveraged Foreign Exchange Trading Ordinance) 《業務操守指引──適用于根據〈杠桿式外匯買賣條例〉獲發牌照的人士》
conduct of business standard 業務操守準則
Confidentiality Understandings 保密諒解文件
confirmation letter 確認書
confirmation of mail transfer 信匯證明書
Confirmation of Payment 已繳稅證明書
confirmed letter of credit 保兌信用證
confirming bank 保兌銀行
confiscation order 沒收令
connected transaction 關連交易
consensus capitalism 共識資本主義
conservative investor 保守投資者
consideration 代價；對價；約因
consideration issue [listing method] 代價發行〔上市方式〕
consideration other than cash 現金以外的代價
consignee 收貨人；代售人
consignment 托運；寄售
consignor 付貨人；托運人；寄售人
consolidated account 綜合帳目
consolidated account expenditure 綜合帳目開支
consolidated balance sheet 綜合資產負債表
consolidated cash deficit 綜合現金赤字
consolidated cash surplus 綜合現金盈余
consolidated enterprises sectorial index 綜合企業分類指數
consolidated net earnings 綜合凈收益；綜合凈盈利
consolidated net profit 綜合凈利潤；綜合純利
consolidated policy 綜合保單
consolidated price 綜合價格
consolidated profit and loss account 綜合損益帳；綜合損益表
consolidated public sector expenditure 公營部門綜合開支
consolidated revenue account 綜合收入帳
consolidated shareholders' fund 綜合股東資金
consolidation of shares 股份合并
consolidation period 鞏固期；“牛皮靠穩”階段；大漲后的調整期
consortium company 財團公司
consortium loan 銀團貸款
constant dollar figure 固定幣值
constant market price 固定市價
constant price 固定價格
constant price series 固定物價計算數列
constant rate 固定比率
constituent stock 成分股
constitution 章程；組織章程
construction output 建造產出量
constructive trust 法律構定信托
consultant accountant 顧問會計師
consultant's fee 顧問費
Consultation Paper on Proposed Regulation on Share Margin Financing 《監管股票按貸財務的建議諮詢文件》
Consultation Paper on SEHK Procedures for Reviewing Directors' Suitability 《有關聯交所檢討董事資格的程序的諮詢文件》
consumer behaviour 消費者行為
Consumer Council 消費者委員會
consumer credit financing operation 消費者信貸業務
consumer demand 消費者需求
consumer durables 耐用消費品
consumer expenditure 消費開支
consumer goods 消費品
consumer market 消費市場
consumer price 消費物價
Consumer Price Index [CPI] 消費物價指數
Consumer Price Index (A) 甲類消費物價指數
Consumer Price Index (B) 乙類消費物價指數
Consumer Price Index Classification System 消費物價指數分類法
Consumer Price Index Report 《消費物價指數月報》
Consumer Price Index series 消費物價指數系列
consumer price inflation 消費物價上漲
Consumer Representative Action Fund 消費者集體訴訟基金
consumer sentiment 消費意欲
consumer spending 消費開支；消費支出
consumption expenditure 消費開支
consumption pattern 消費模式
consumption product 消費產品
consumption tax 消費稅
contango 交易延期費；延期交割費；期貨溢價
contingencies warrant 緊急撥款令；應急支款授權書
contingency 應急費用；意外開支準備金
contingency allowance 應急準備金
contingency sum 應急費用；意外開支準備金
contingent assets 或有資產
contingent debt 或有債權；待確定債務
contingent interest 待確定的權益
contingent liabilities 或有負債
contingent profit 或有利潤
contingent right 或有的權利
continue to hold a deposit 繼續持有存款
Continuing Member [Hong Kong Association of Banks] 永久會員銀行〔香港銀行公會〕
continuing rent 連續租金
continuing trustee 留任受托人
continuous licensing system 長期持牌制度
Continuous Net Settlement System [CNS System] 持續凈額交收系統
contra account 對銷帳戶
contra flow 資金回流
contra item 對銷項目
contra transfer 對銷轉撥
contract 合約
contract for difference 差價合約
contract for service 服務合約
contract for settlement 平倉合約
contract note 成交單據
contract of copartnery 合伙合約
contract of indemnity 彌償合約
contract of insurance 保險合約
contract of reinsurance 再保險合約
contract price 合約價格
contracting party 訂約人；立約人；締約國
contractual agreement 合約協議
contractual commitment 合約承擔
contractual joint venture 合約式聯營企業
contractual mutual fund 合約互惠基金
contractual right 合約權利
contractual savings fund 合約儲蓄基金
contributed surplus 實繳資本盈余
contribution 出資；供款；捐款；分擔款項
contribution account 供款帳戶
contribution to gross domestic product 在本地生產總值中所占比率
contribution to investment 出資額
contribution to pension fund 退休金供款
contributor 供款人；出資人；捐助人
contributory 分擔人
contributory scheme 供款計劃
contrived cessation of business 有預謀的停業
control 控制權；控制；管制
control of a company 公司的控制權；公司控股權
control of business 業務的控制權
controlled company 受控制公司
controller 控制人；控權人；會計長
controller of an authorized institution 認可機構控權人
controlling company 控股公司
controlling interest 控制權益；控股權益
controlling officer 管制人員
controlling officer's report 管制人員報告
controlling shareholder 控股股東；持有控股權的股東
Convention on the Settlement of Investment Disputes between States and Nations of Other States 《關于解決國家與他國國民之間的投資爭端的公約》
conventional lending 傳統放款；常規放款
conversion 兌換；換算；轉換〔證券〕
conversion factor 換算因數
conversion of stock 公債的轉換
conversion rate 兌換率；換算率；轉換價格〔證券〕
convertibility 可兌性；兌換性；自由兌換
convertibility undertaking 兌換保證
convertible 可兌換；可換股
convertible currency 可兌換貨幣
convertible debenture 可轉換債權證
convertible loan stock 可轉換股的債權股額
convertible subordinated unsecured loan stock 可轉換股的次級無抵押債權股額
conveyance 轉易；轉易契；財產轉讓證書
conveyance of property 財產轉讓
conveyance on sale 售賣轉易契
conveyancing fee 業權轉易費
conveyancing scale charges 物業轉易收費標準
cooling-off period 冷靜期
co-owner 共同擁有人；分權共有人
co-partner 共同合伙人