注册会计师

中大网校注册会计师考试帮您备战2013年注册会计师考试，结合2013年注册会计师考试大纲，特编辑整理了注册会计师考试科目《财务成本管理》英语词汇汇总，希望对您参加本次考试有所帮助!

 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

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 银行规例及监察事务委员会

Committee on Payment System [Hong Kong Monetary Authority] 支付系统委员会〔香港金融管理局〕

Committee on Unit Trusts [Securities and Futures Commission] 单位信托委员会〔证券及期货事务监察委员会〕

Commodities Dealers' Deposit Fund 商品交易商按金基金

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 [New York] 商品结算公司〔纽约〕

commodity dealer 商品交易商

commodity exchange 商品交易所

Commodity Exchange Compensation Fund 商品交易所赔偿基金

Commodity Exchange, Inc. [New York] 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 [CFTC] [United States] 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 [CFTC] 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 [United Kingdom] 《公司法令》〔英国〕

Companies Handbook 《上市公司手册》

companies inspector 公司检查员

Companies Liquidation Account 公司清盘帐户

Companies Ordinance: Information to be Included in a Rights Issue Prospectus 《公司条例：供股章程须载有的资料》

Companies Ordinance: Information to be Included in Prospectuses Regarding the Valuation of 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

Companies Registry 公司注册处

Companies Registry Trading Fund 公司注册处营运基金

Companies Section [Financi

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