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中大網(wǎng)校注冊(cè)會(huì)計(jì)師考試幫您備戰(zhàn)2013年注冊(cè)會(huì)計(jì)師考試，結(jié)合2013年注冊(cè)會(huì)計(jì)師考試大綱，特編輯整理了注冊(cè)會(huì)計(jì)師考試科目《財(cái)務(wù)成本管理》英語詞匯匯總，希望對(duì)您參加本次考試有所幫助!

 credit card 信用卡

credit card scheme 信用卡計(jì)劃

Credit Commercial de France 法國(guó)商業(yè)銀行

Credit Committee 貸款委員會(huì)

credit control 信貸管制

credit conversion factor 信貸換算因數(shù)

credit easing 放寬信貸

credit exposure 信貸風(fēng)險(xiǎn)

credit facility 信貸安排；信貸融通；信用透支

Credit Guarantee Scheme 信貸保證計(jì)劃

credit item 貸項(xiàng)

credit limit 信貸限額

Credit Lyonnais 里昂信貸銀行

Credit Lyonnais Hongkong (Finance) Limited 香港里昂財(cái)務(wù)有限公司

credit rating 信貸評(píng)級(jí)

credit rating agency 信貸評(píng)級(jí)機(jī)構(gòu)

Credit Review Committee [Hong Kong Monetary Authority] 信貸檢討委員會(huì)〔香港金融管理局〕

credit risk 信貸風(fēng)險(xiǎn)

credit sale 賒銷；賒售

credit side 貸方

credit squeeze 信貸緊縮；收緊信貸

credit to... 記入……帳目

credit to be given against tax 稅款抵免

credit transfer 信貸轉(zhuǎn)帳；信用轉(zhuǎn)帳

credit union 儲(chǔ)蓄互助社

Credit Union League of Hong Kong 香港儲(chǔ)蓄互助社協(xié)會(huì)

creditor 債權(quán)人

creditor's petition 債權(quán)人的呈請(qǐng)書

creditworthiness 信譽(yù)；信用可靠程度

creeping inflation 爬行式通貨膨脹；溫和通貨膨脹；漸升通脹

criminal bankruptcy 刑事破產(chǎn)

criminal bankruptcy order 刑事破產(chǎn)令

criminal bankruptcy petition 刑事破產(chǎn)呈請(qǐng)書

criterion for credit 授信原則

critical path analysis 關(guān)鍵路線分析法；要徑分析法

cross rate 套價(jià)；套匯匯率；交叉匯率

cross-currency settlement risk 跨國(guó)貨幣結(jié)算風(fēng)險(xiǎn)

crossed cheque 劃線支票

crossed trade 交叉買賣；交叉盤買賣

Cross-Harbour Tunnel Passage Tax 海底隧道使用稅

cross-holding 相互持股；交叉持股

cross-margining 跨市場(chǎng)保證金制度

cross-referencing system 相互參照系統(tǒng)

cross-subsidization 互相資助；互相津貼

Crown Agent 英聯(lián)邦代辦

crude activity rate 粗略經(jīng)濟(jì)活動(dòng)率

crude econometric model 粗略計(jì)量經(jīng)濟(jì)模式

culpable insider dealing 應(yīng)受譴責(zé)的內(nèi)幕交易

cum dividend 連股息

cumulative appreciation 累積升值；累積增值

cumulative deficit 累積赤字；累積虧損

cumulative dividend 累積股息

cumulative financial position 累積財(cái)政狀況

cumulative realized investment 累積的已實(shí)現(xiàn)投資

currency 貨幣

currency adjustment factor 貨幣調(diào)整因子；幣值調(diào)整因素

currency board arrangement “貨幣發(fā)行局”制度

Currency Board Operations Sub-Committee 貨幣發(fā)行委員會(huì)

Currency Committee [Hong Kong Futures Exchange Limited] 貨幣委員會(huì)〔香港期貨交易所有限公司〕

currency crisis 貨幣危機(jī)

currency denomination 貨幣面值

currency futures 貨幣期貨；外匯期貨

currency futures contract 貨幣期貨合約；外匯期貨合約

currency in circulation 流通貨幣

currency matching 貨幣配對(duì)

currency note 紙幣；鈔票

currency option 貨幣期權(quán)

currency swap 貨幣掉期；貨幣互兌；貨幣互惠信貸

currency warrant 貨幣認(rèn)兌證；貨幣認(rèn)股權(quán)證

current account 往來帳戶；支票戶口；經(jīng)常帳目

current assets 流動(dòng)資產(chǎn)

current domestic value 現(xiàn)行本地價(jià)格

current liabilities 流動(dòng)負(fù)債

current market price 當(dāng)時(shí)市價(jià)；現(xiàn)時(shí)市價(jià)

current price 當(dāng)時(shí)價(jià)格；現(xiàn)時(shí)價(jià)格

current price series 當(dāng)時(shí)物價(jià)計(jì)算數(shù)列

current year rules of assessment 當(dāng)年度評(píng)稅規(guī)則

cushion 緩沖；緩沖時(shí)限〔債券〕

cushion of liquid assets 流動(dòng)資產(chǎn)緩沖額；速動(dòng)資產(chǎn)緩沖額

custodian 保管人

custodian trustee 保管受托人

custody 保管

customer 客戶

customer lending 客戶貸款

customer statement 客戶對(duì)數(shù)單；客戶結(jié)單

cut loss “斬倉(cāng)”；減少損失

cut margin “斬倉(cāng)”

cut-off date 截止日期

cut-throat competition 割喉式競(jìng)爭(zhēng)；惡性競(jìng)爭(zhēng)

cycle of activity 活動(dòng)循環(huán)；商業(yè)循環(huán)

cyclical fluctuation 周期性波動(dòng)

cyclical inflation 周期性通貨膨脹

cyclical nature of the economy 經(jīng)濟(jì)的周期性情況

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