- C -
Calendar quarter
日历季度
call for capital; call of capital
Request for paying in of callable capital.
缴股通知
要求（会员国）缴付通知即缴的股本。
call in a loan, to
收回贷款，催收贷款
call loan
A loan on a demand basis (i.e. which either the
borrower or lender may terminate at will).
通知放款，短期拆借，活期放款
根据需求发放的贷款（即借款者或放款者都可以
随意终止的贷款）。
call money; day to day money; demand money;
money at call
Money deposited in an interest-bearing account, that
can be called by the depositor on a day´s notice.
Often applied to money lent by banks to stock
exchange brokers, which may be called at any time.
拆放款；日拆款；日用资金；短期放款；活期资
金
指存在有息帐户中的货币，存款者可以随时提
取，但需提前一天进行通知。通常指银行借给证
券交易所经纪人的钱，它可以随时收回。
call of capital
缴股通知
见call for capital
call option
Option to purchase designated securities at a
predetermined price within a specified time limit.
买入期权；购买期货权
指在限定的时间内，按预先确定的价格购买指定
证券的选择权。
call order contract
Contract whereby an entreprise engages staff on a
short-term basis but does not know when it needs
them so reserves the right to call them when needed.
活期雇佣合同，活期订货合同
指企业短期雇用职工的一种合同。由于不知何时
需要他们，因而保留在需要时召集他们的权利。
callable (capital, subscription)
That part of capital which is not yet paid up and on
which payments can be called for.
通知即缴（资本，认购资本）
指尚未缴付的认购资本，可以在接到通知后缴
付。
called up (share) capital; paid in (share) capital
实收（股本）资金；缴讫（股本）资金
calling in of a currency
货币回收
calorie intake
卡路里摄入量，热能摄入量
calving rate
The number of calves born alive in any year
expressed as a percentage of the number of females
let to the bull in the previous year.
产犊率
指一年所产活犊数量与前一年参加交配的母牛
数量之比。
cancellation
Voiding a debt by annulling or paying it.
撤销，解除[债务]
以取消或偿付的办法使一笔债务失效。
cancelled debt
已撤销债务
cap
A floating rate note with an upper limit on the
interest rate to be paid.
上限
一种对利率规定上限的浮动利率本票。
capability [urban development]
能力，容量[城市发展]
capacity to pay; ability to pay*
支付能力
capacity
能力
见rated capacity
Capital
资本
亦见commercial capital; domestic capital
formation; equilibrating capital flow; equity capital;

floating capital; foreign capital; frozen capital;
General Capital Increase; gross fixed capital
formation; incremental capital-output ratio; loan
capital; marginal efficiency of capital; noncash
working capital; official capital; overhead capital;
paid-in (share) capital; paid-up capital; public
(capital) expenditure; quasi-equity; recycling (of
capital); return of capital; return on capital; return to
capital; risk capital; seed capital; Selective Capital
Increase; share capital; social overhead capital;
uncalled capital; unimpaired capital; venture capital;
volatile capital; working capital
capital account
In balance of payments, it measures the short- and
long-term financial movements which may be
associated with the purchase of physical assets,
stocks and shares, or with the placing of money on a
short-term basis.
资本帐户，资本项目
在国际收支中衡量短期和长期资本运动的帐目，
如购进有形资产、股票、股份或是把钱留做短期
头寸等。
capital adequacy
资本充足
capital assets; fixed assets; permanent assets; fixed
capital [accounting]
All tangible assets (movable and immovable) held
by an entity and used in its normal operations for the
production of goods or services. These assets have a
normal life longer than one year and are not
normally acquired for resale.
资本资产；固定资产；永久资产；固定资本[会计]
由一个实体所拥有并在其生产货物或劳务的正
常业务中使用的一切有形资产（动产和不动产）。
这些资产一般有一年以上的使用寿命，一般不是
为再出售而购置的。
capital base
Total capital of an organization, i.e. capital plus
reserves.
自有资本，资本基础
一个机构的全部资本，即资本加上储备。
capital budget
A budget which is limited to showing planned
expenditures and sources of funds for purchases of
capital goods. In the Bank, one of three budgets, it is
for funds used to incur costs that result in capital
assets being created in the balance sheet. Includes
computing and office technology equipment,
buildings, building renovation, furniture and other
equipment costing more than $50,000.
资本预算；基本建设预算
这种预算仅限于表明为购置资本货物而计划的
支出和资金来源。在世界银行，是三种预算中的
一种，它是资产负债表上资本资产所需费用的资
金，包括计算技术设备和办公室技术设备、建筑
物、建筑物翻修改造、家具和其他价格超过5万
美元的设备。
capital consumption allowance
An entry in the national income accounts which
reflects the depreciation of equipment and
machinery within a given period of time. Usually
based on tax reports of depreciation.
资本耗用备抵（即折旧备抵），资本消耗扣除
国民收入核算帐户的一个条目，反映在一定时期
内设备和机器的折旧。它通常是根据折旧的纳税
报告得出的。
capital cost
资本成本；资本费用
capital deepening
Action which increases the relative value of capital
in relation to labor
资本增密；资本深化
在资本与劳动力之间，增加资本的相对价值的行
为。
见Capital widening
capital deepening investment
Investment aimed at increasing production
efficiency and lowering costs.
资本增密投资
指为提高生产效率和降低成本而进行的投资。
capital-deficit oil exporter
资本短缺的石油出口国
capital efficiency
资本效益
capital endowment
捐赠资本
capital equipment; capital goods
Production goods, i.e. instruments of production
such as buildings, machinery, equipment, etc. rather
than items for immediate consumption.
资本设备；资本货物
指生产资料，即生产工具，如建筑物、机器、设
备等，而不是立即消费的物品。
capital expenditure; capital outlay
资本支出；基本建设支出
capital flight; flight of capital
资本外逃；资本外流
capital flow; capital movement
资本流量，资本流动；资本运动
capital formation
资本形成
capital gain
资本收益
capital gains tax
资本收益税
capital gearing ratio
资本搭配比率
见gearing ratio
capital goods； capital equipment
Production goods, i.e. instruments of production
such as buildings, machinery, equipment, etc. rather
than items for immediate consumption.
资本货物；资本设备
指生产资料，即生产工具，如建筑物、机器、设
备等，而不是立即消费的物品。
capital grants
资本赠与
capital impairment
The estimated loss in an investment.
资本减损
对一项投资的损失的估计。
capital inadequacy
资本不足
capital inflow
资本流入
capital infrastructure
资本基础设施
capital intensity
资本集约；资本密集
capital-intensive
资本密集型；资本集约型
capital investment
资本投资；基本建设投资
capital labor ratio
The ratio at which labor and capital are combined
within the production process. Generally labor and
capital are measured as flows per unit of time.
资本劳动力比率
指在生产过程中，劳动力同资本结合的比率。一
般是按单位时间内劳动力和资本的流量来衡量
的。
capital loss
资本损失
capital market
The market for buying and selling long-term
loanable funds, in the form of bonds, mortgages and
the like. Unlike the money market, where short-term
funds are traded, the capital market tends to center
on well-organized institutions such as the stock
exchange. However, there is no clearcut distinction
between the two other than that capital market loans
are generally used by businesses, financial
institutions and governments to buy capital goods
whereas money-market loans generally fill a
temporary need for working capital.
资本市场
买卖长期可贷款资金的市场。长期可贷款资金的
形式包括债券、抵押债券和类似的票证。资本市
场不同于进行短期资金交易的货币市场，它一般
集中于组织良好的机构，如证券交易所。资本市
场的贷款一般由企业、金融机构和政府用来购买
资本货物；而货币市场贷款一般用来补充流动资
本的暂时需要。除此以外，两者没有十分明显的
区别。
Capital Markets System [World Bank]*- CMS
资本市场体系（简写为CMS）[世界银行]
capital movement; capital flow
资本运动；资本流动
capital outlay; capital expenditure
资本支出；基本建设支出
capital output ratio
The ratio of the amount of capital to the amount of
output produced by that capital.
资本产出比率
指资本额与该资本所生产的产值之间的比率。
capital position
The amount of capital held.
资本头寸
资本拥有量。
capital recovery factor - CRF
The annual payment that will repay a loan of 1
currency unit in x years with compound interest on
the unpaid balance. Also called the “partial payment
factor.” The reciprocal of the present worth of an
annuity factor. Generally obtained from a set of
compounding and discounting tables. This factor
permits calculating the equal installments necessary
to repay (amortize) a loan over a given period at a
stated interest rate. The total payment is a varying
combination of both interest and repayment
(amortization) of principal.
资本回收系数（简写为CRF）
指在把债务余额按复利计算的条件下，在x年内
清偿一个货币单位的贷款余额的年偿还额，亦称
为“分期清偿系数”，为“年金现值系数”的倒
数。该系数一般可以从复利和贴现表中查出，用
于计算在给定年限内按规定利率清偿一笔债务
的年均分摊偿付额。总偿付额是本金的利息和分
期付款偿付额的不同组合。
capital service ratio
Contractual service payments on long-term debt plus
remitted profits on direct investment divided by
exports of goods and services.
资本还本付息比率
即长期债务合同规定的还本付息支付额，加上外
国直接投资的汇出利润，除以货物和劳务出口
额。
capital stock
股金；股本
capital structure
资本结构
capital subscription [IBRD]
（会员国）认缴资本[国际复兴开发银行]
capital supply
资本供应
capital surplus country
资本富余国家
capital transfer
资本转移
capital widening
Investment that increases the absolute value of
capital.
资本扩张
指增加资本绝对值的投资。
见capital deepening
capital works
基本建设工程
capitalized expenses
An item of cost usually charged to profit and loss
but, because related to a period of construction,
added to a capital asset account.
资本化费用
一种费用帐目，一般计入利润和损失，但由于与
一定时期的建设有关，因而纳入固定资产帐户。
capitation approach [health financing]
按人计费制[卫生融资]
capitation tax; poll tax; head tax
人头税
capture (e.g. of public services)
The use of a significant amount, e.g. of public
services or resources by relatively narrow special
interests.
滥用（公共服务等）
为相对狭小的特殊利益而使用大量的公共服务
和资源。
capture fishery; harvest fishery
Fishing for wild fish, normally from a boat, as
opposed to aquaculture, where the fish are bred in a
controlled environment.
捕渔业
捕捉野生鱼类的渔业，一般使用渔船；区别于人
为控制环境中的养殖渔业。
carbon fixation, sequestration
Conversion, through photosynthesis, of atmospheric
carbon dioxide into organic form in plants.
固碳作用；络合作用
通过光合作用，将大气中的二氧化碳转化为植物
中的有机物。
carbon sink
Natural structure, such as a forest, that absorbs
carbon dioxide and other carbon-based emissions.
碳吸附井（沉井）
吸收二氧化碳和其他碳基排放物的天然结构，如
森林。
carbon tax
A tax levied on products that emit greenhouse gases.
燃烧废气释放税
对释放温室气体的产品征收的一种税。
career development
事业发展；职业开发
carried interest [petroleum industry]
A fractional interest in oil and gas property, usually a
lease, the holder of which has no personal obligation
for operating costs, which are to be paid by the
owner or owners of the remaining fraction, who
reimburse themselves, therefore, out of production
receipts.
附带权益，部分权益[石油工业]
指在油和气的财产方面所拥有的部分权益，通常
为租赁。权益所有人对经营费用没有个人义务，
对此有义务的是拥有财产的其他部分的所有人，
他们按生产收据自我报销费用。
carrying capacity (of the Earth)
The ability of Earth to absorb emissions and waste.
(地球的)承载能力
指地球吸收废气和废物的能力。
carrying capacity [pastures]
The amount of feed available from a pasture area,
generally stated in animal units.
载畜量[牧场]
一个牧区内可获饲料的总量，通常以牲畜单位计
算。
carrying capacity [transportation]
载货量，承载能力，运载能力[运输]
carrying cost (of capital); charge of capital
The interest on debit balances.
（资本）储备成本；资产维持费
指借方余额上的利息。
carrying costs, charges [goods]
The cost of carrying commodities held in a
warehouse, such as charges for storage, insurance,
haulage and loss of interest on the investment.
存储成本，费用[货物]
指在仓库中储存商品的费用，如储存费、保险费、
运输费和在投资上的利息损失。
carrying gain
The positive difference between the return on a
portfolio and its average cost.
结存收益
即有价证券组合收益和其平均成本之间的正差
额。
carrying loss
The negative difference between the return on a
portfolio and its average cost.
结存亏损
有价证券组合收益和其平均成本之间的负差额。
carryover loan
结转贷款
carryovers
Funds unused during a financial year which are
transferred to the budget for the following financial
year.
结转额
指在一个财政年度中，未用并结转到下一个财政
年度预算中的资金。
cascade tax
A tax levied at several stages of the manufacturing
process.
汇积增值税，多阶段征收的税款
在制造过程中的若干阶段征收的税种。
case study
案例研究，实例研究，个案研究
cash advance
预付现金
cash balance; cash holdings; cash in hand; cash on
hand
Cash in immediate possession represented by coin,
paper money and negotiable checks and other paper
commonly accepted for immediate credit by a bank
in a deposit of cash.
现金余额；现金结存；库存现金
指立即可用的现金，如硬币、纸币、流通支票和
其他银行一般可以接受给以信贷的现金储蓄票
据。
cash based budget planning
Budget planning based on actual cash outlays for the
budget, rather than for a fixed amount of items, with
allowances for cost increases.
现金基础预算计划
指根据实际现金支出额而不是按固定数量的条
目做预算计划，允许在价格增加时追加费用。
cash (basis) accounting
A form of accounting wherein transactions are
recorded only as cash is paid or received. Related
financial statements are usually restricted to a
summary of receipts and payments.
收付实现制会计，现金收付制会计
指一种会计方法，即只有在收到和支出现金时才
对交易进行记载。有关财务报表也往往限于对收
支的总结。
cash basis, on a
收付实现制；现金制
cash budget
An estimate of cash receipts and disbursements for a
future period, cash requirements at various points
within the period, and cash on hand at the end of the
period.
现金预算
对未来某时期现金收入与支出的估算，包括在该
时期内不同时间点的现金需求和期末的现金结
存。
cash buybacks
现金回购
cash crop
A crop sold directly on the market as compared to
one which is fed to animals or otherwise used but not
sold.
经济作物
一种直接向市场销售的作物，区别于用来喂养牲
口或用作其他用途，而不是销售的作物。
cash deficit
现金亏蚀
cash economy
商品经济
cash expenditures
现金支出
cash flow
A narrow definition for funds flow, restricted to cash
or cash equivalents. Sometimes used synonymously
with funds flow.
现金流动；现金流量
资金流动的一个狭义定义，只包括现金或相当于
现金。有时是资金流动的同义词。
cash flow system of taxation
System of taxation whereby all expenditures are
deducted from the income base in the same year as
they are incurred.
现金流量计税制
指一种税收制度，其中所有支出都从其发生的同
一年度中从收入基础上减除。
cash forecast
现金预测
cash generation; internal cash generation; internally
generated funds
现金生成；内部现金生成；内部资金生成
cash grant
现金捐赠
cash holdings
现金存量
见cash balance
cash income
现金收入
cash inflows
现金流入；现金注入
cash in hand
现金存量
见cash balance
cash input [accounting]
The cash component of an investment, as compared
to the capital, labor, etc. component
现金投入[会计]
指一项投资的现金部分，相对于资本、劳务等其
他组成部分而言。
cash input [agricultural projects]
An input into a project used to produce an output in
the form of cash.
现金投入[农业项目]
对一个项目的投入，目的在产生现金形式的产
出。
cash management
Control and use of liquid assets.
现金管理
对流动资产的控制和使用。
Cash market
现金市场，即期市场
见spot market
Cash on hand
现金存量
见cash balance
cash payment
现金支付；以现金支付的款项
cash position
现金头寸
cash projections
现金预测
casual labor
临时工
catalytic converter
A device installed in motor vehicle exhaust systems
that reduces the emissions of hydrocarbons and
carbon monoxide.
催化转化器
装在汽车排气系统上的一种设备，可以减少碳氢
化合物和一氧化碳废气的排放。
catalytic role
The way a project encourages other potential
cofinancers to join in the project.
催化作用
指一个项目所具有的能鼓励其他潜在融资者参
加的作用。
catch basin; catchment area
汇水区
catch crop
A quick-growing crop, planted and harvested
between two regular crops in consecutive seasons or
between two patches of regular crops in the same
season.
添闲作物
指在前后不同季节的两种正常作物之间、或在同
季节的两种不同作物之间种植的一种快熟作物。
catchment area; catch basin
汇水区
categorical grant; targeted grant
Grant given by central government for specific
purposes.
专项赠款；定向赠款
指中央政府为特定目的所作的赠款。
Category I countries [IBRD]
Industrial member countries.
第一类国家[国际复兴开发银行]
指工业化国家会员国。
Category II countries [IBRD]
Developing member countries.
第二类国家[国际复兴开发银行]
指发展中国家会员国。
cattle on the hoof
Live cattle.
未屠宰牲畜
活牲畜。
cattle unit
Unit for measuring number of animals - cattle = 1,
sheep = 1, goat = 0.05, fowl = 0.01, pig = 0.2-0.4.
牲畜单位
衡量牲畜数量的单位：牛=1，绵羊=1，山羊=00.5，
家禽=0.01，猪=0.2-0.4。
caucus (of countries at Annual Meetings)
（世界银行年会上的）国家集团
ceiling price
The maximum price which may be charged,
regardless of what price would be reached through
the natural forces of supply and demand.
最高限价
不管通过供求关系自然达到的价格是多少而只
能收取的最高价格。
center pivot sprinkle irrigation
Type of irrigation which consists of a central pivot
linked to a water supply and a long arm extending
from this central pivot which sprays water on crops,
often with subsidiary arms extending from the major
one.
中心旋转喷灌
一种灌溉方法，它包括一个连接水源的中心枢纽
和伸展而出对作物进行喷灌的长臂，通常在长臂
上还有一些辅臂。
Central Bank Facility-CBF*
中央银行融通资金（简写为CBF）
centrally managed costs
Costs which are the responsibility, for budgetary
purposes, of the institution as a whole, as opposed to
those that are the responsibility of individual units.
中央管理的费用，集中管理的费用
指预算中对机构整体负责的费用；区别于那些对
各个单位负责的费用。
见unit-managed costs
centrally planned economy (country)
中央计划经济；实行中央计划经济的国家
central rate [exchange rates]
中心汇率；中心汇价[汇率]
central vice presidencies [IBRD]
Vice presidencies in IBRD responsible for the
central research and operations support functions.
中央副行长[国际复兴开发银行]
国际复兴开发银行负责中央研究和业务支持的
副行长。
certificate of deposit
Certificate of an interest-bearing time deposit with a
bank.
定期储蓄存单
在某银行中的有息定期储蓄存款单。
certificate of payment
支付凭证
certified seed
The progeny of breeder， select， foundation or
registered seed so handled as to maintain
satisfactory genetic purity and identity.
经鉴定的种子
指保持着满意的遗传纯度和特征的原种、精选
种、基础种或注册种的后代。
ceylon cotton; tree cotton; Siam cotton; China cotton
锡兰棉；木棉；暹罗棉；中国棉
chain index
An index number derived by relating the value at any
given period to the value in the previous period
rather than to a fixed base.
环比指数
指通过把某一时期的数值与前一时期的数值相
比，而不是与固定基期相比而得出的指数。
chair, constituency of an Executive Director [World
Bank]
一个执行董事的选区、席位[世界银行]
chair representing ... [World Bank Executive
Directors]
代表…席位[世界银行执行董事会]
changes clause [US]
A clause in a contract giving a contracting officer the
right to make unilateral changes to a contract,
provided that the changes are within the general
scope of the contract.
变更条款[美国]
合同中的一项条款，它给予签约官员单方面对合
同作某些变更的权力，但这种变更仅限于合同总
的范围以内。
changes in working capital statement 流动资金变化
表
见statement of changes in financial position
channel [trade]
渠道，途径[贸易]
channel, river
航道，河流
charge; lien [legal]
托管物，留置权（法律）
chargeback
回索，结算
charge number [currency pool]
An intermediate variable used to calculate currency
pool interest, it is determined by revaluing each
day´s current dollar-equivalent balance to the present
using the product of the duality revaluation factors
between that day and the present, with the sum of
these daily revalued balances representing the
charge number.
计息积数[货币总库]
这是用来计算货币总库中贷款利息的一个中间
变量。它是通过以下方式得出的：把迄今为止的
每日美元现价等值余额用每日和现时之间的二
重再估价系数进行重新估算。这些每日重估价后
的余额的和，就是计息积数。
charge of capital; carrying cost (of capital)
The interest on debit balances.
资本费用；（资本）置存成本；
即借方余额中的利率。
charges [utilities]
收费[公用事业]
chart
图表
见bar chart; chart of accounts; construction
progress chart; flip chart; flow chart; performance
chart; process chart; progress chart; scatter chart
charter (of a company)
（公司的）章程，执照
charter party - c/p
A contract between shipowner and charterer for the
carriage of goods or hire of vessel for a period of
time.
租船契约，租船合同（简写为c/p）
船主与租船者之间为运送货物或在一定时间内
租用船只而订立的合同。
chart of accounts
A systematically arranged list of accounts applicable
to a specific concern giving account names and
numbers, if any.
会计科目表；帐户一览表
为特殊目的而设立并经过系统整理的帐户一览
表，注有帐户名称和帐号。
cherry picking
选择最好的
chief economist
首席经济学家
child mortality
儿童死亡率
亦见infant mortality
China cotton; Ceylon cotton; Siam cotton; tree
cotton
中国棉；锡兰棉；暹罗棉；木棉
chlorofluorocarbon - CFC
氟氯烃（简写为CFC）
churn factor
Leased space to handle demand surge and space
modifications.
暂时租用的办公用房
为解决用房需求的增加和装修而租用的房屋。
cistern flush latrine
Latrine where the water for flushing comes from a
cistern.
水箱式冲洗厕所
冲水来自于水箱的厕所。
civil commotion
Events which have all the characteristics of a riot but
which are more widespread and of longer duration,
without, however, attaining the status of civil war,
revolution, rebellion or insurrection. Covered by
MIGA under the war and civil disturbance category.
内部骚动[多边投资担保机构]
指具有一切暴乱特征的事件，但范围更为广泛，
持续事间更长，然而没有达到内战、革命、造反
或起义的程度。在多边投资担保机构保险范围内
属“战争与国内动乱”类别。
参见riot
civil service
公务员，文官
civil works; public works
土建工程；土木工程
claim
权利要求，债权；索赔
亦见financial claim； financial claimes of
government
claim [mining]
对某片土地（矿产）的权利要求[采矿]
claim (on resources)
（对资源的）权利要求
claused bill of lading; dirty bill of lading
A bill of lading that has been endorsed by the
shipowner as the goods described in the bill do not
conform to what is offered for shipment, e.g.
package missing, goods damaged, etc.
附有批注的提单；不洁提单
经船主背书的提单，说明提单所描述的货物与交
运的货物不符，例如包装缺失，货物受损等。
clawback provision
Clause in an underwriting agreement for a security
that restricts the issue to a certain group, e.g.
domestic buyers, till demand from that group is
satisfied.
回补条款
指证券包销协议中的一项条款，它限定向某一群
体发售该证券，例如向国内购买者，直至该群体
的需求达到满足。
clean bill of lading
A bill of lading which has no superimposed clause(s)
expressly declaring a defective condition of the
packaging or goods.
清洁提单，货物完好无损的提单
没有附加条款以说明包装和货物有缺陷的提单。
clean coal
Coal produced by a cleaning process.
净煤
经清洗工序生产出来的煤炭。
clean fuel
Fuel that causes little or no pollution
清洁燃料
几乎或者完全不产生污染的燃料。
clean-up (environmental)
净化环境，清除（环境的）污染
clearance
清理，出清，票据交换，纯益计算
亦见slum clearance；tax clearance
clearing [agriculture]
已清理出的一片土地[农业]
clearing house
An organization set up by financial institutions
agreeing to initiate and receive among themselves
electronic funds transfers authorized by their
customers.
票据交换所，清算机构，交流中心
指由金融机构设立的票据交换机构，客户用以在
各金融机构之间按客户授权进行电子资金转帐。
client country
委托国；客户国
clinker
渣块，烧结块；头等货
closed-end investment company, fund [US];
investment trust [UK]
Investment company with a fixed number of shares
outstanding. The shares represent an interest in the
fund´s portfolio. New shares may not be issued.
限额型投资公司，限额基金[美国]；投资信托公
司[英国]
是指发行固定数量股票的投资公司，这些股份代
表在公司的证券组合中拥有一定的权益，一般不
发行新股。
closely-held corporation
A corporation whose stock is held by a small group,
usually with an agreement that if a member of the
group desires to sell any part of the ownership, it
must first be offered to the other members of the
group.
寡头控股公司，股东人数有限的股份公司
指由一个小集团拥有的公司，通常有一项协议，
规定如果集团中某一成员想出售其任何一部分
所有权的话，必须首先出售给集团中的其他成
员。
close of business - c.o.b.
停止办公时间，截止时间（简写为c.o.b）
closing date
结帐日；交割日期；截止日期
closing stock [livestock]
Number of animals held at the end of an accounting
period.
期末存栏数[牲畜]
指一个会计期末牲畜的数量。
closure of the proceeding [ICSID]
终止诉讼[解决投资争端国际中心]
club deal
Loan whereby, instead of one bank being designated
lead bank and others comanagers or underwriters,
the various functions these carry out are divided
among a limited group of members, in order to save
fees.
联合筹资交易，集团性筹资交易
在贷款业务中，不是由一家银行担任牵头银行，
其他各家为共管经理或承保人，而是把各项职能
在有限的成员中进行分工，以节省费用。
club loan
Loan whereby, instead of one bank being designated
lead bank and others comanagers or underwriters,
the various functions these carry out are divided
among the members, in order to save fees.
集团性贷款
在贷款业务中，不是由一家银行担任牵头银行，
其他各家为共管经理或承保人，而是把各项职能
在成员中进行分工，以节省费用。
cluster analysis
A statistical procedure for arranging a number of
objects in homogeneous subgroups based on their
mutual similarities and hierarchical relationships.
归纳分析
一种统计程序，即把一些事物按相互间的相似性
和等级关系，整理成同类的子组。
cluster audit
OED audit of several operations together in one
audit in order to analyze critical issues in a wider
sector or country context.
归并审计
世界银行业务评价局把几个项目放在一起进行
审计，目的是在较广泛的部门或国家范围内分析
关键性的问题。
cluster sampling
When the basic sampling unit in the population is to
be found in groups or clusters (e.g. human beings in
households) the sampling is sometimes carried out
by selecting a sample of clusters and observing all
the members of each selected cluster.
整群抽样
一种抽样方法。当母体中的基本抽样单位是按
群、组分类时（如家庭中的人口），有时抽样方
式是选择一类样本群组，然后对被选择的群组中
的每一个样本单位的全体成员进行观察。
coal-based fuel
煤基燃料
coal field
煤田
coal fired power station
燃煤发电站
coal gasification
煤的气化
coal liquefaction
煤的液化
coarse grain(s)
Cereal grains used to feed livestock.
粗粮
用来饲养牲畜、家禽的粮食。
coastal shipping
沿海航运
coastal state
沿海国家
coastal strip country
Country consisting of a small strip of land with an
outlet to the sea. Examples include Gambia and
Togo.
狭长的沿海国家
国土狭长并具有出海口的国家，例如冈比亚和多
哥。
codetermination; comanagement; management
participation system
System which gives employees the right to be
represented in the decisions of a corporation.
共同决策；共同管理；参与管理制
一种给予雇员权利的参与公司决策制度。
co-exposure [insurance]
共同承担风险[保险]
cofinanc(i)er
联合贷款者，共同融资者
cofinancing
联合贷款，共同融资
coinsurance
Insurance where a number of insurers share the risk
or where insured and insurer share the risk.
联合（共同）保险
由若干承保人分担风险，或受保险人和承保人分
担风险的保险方式。
亦见qualitative coinsurance; guantitative
coninsurance
coke oven gas
炼焦炉煤气
coke oven plant
炼焦炉工厂，焦化厂
coking coal
Coal which can be converted into useful coke that
must be strong enough to withstand handling.
炼焦煤，焦炭
一种可转化为经得起装运的有用的焦炭的煤。
colead manager
Lender ranking next to lead manager in a Euroloan.
共同负责的经理
在欧洲货币贷款中仅次于首席经理的贷款人。
collateral
抵押资产；担保品
collateral financing
抵押贷款；抵押融资
collect call; transfer charge call; reverse charge call
由受话人付费的电话，对方付费的电话
collection of data
收集数据
collection of taxes
收税
collective self-reliance
Term used to describe the economic independence
of the developing countries from the industrial
countries and economic cooperation among the
developing countries. Embodied in the Arusha
Programme for Collective Self-Reliance, 1979.
集体自力更生
这个名词用来描述发展中国家的经济独立于工
业国家以及发展中国家之间经济合作。此名词出
自1979年的“阿鲁沙集体自力更生计划”。
collegial management
Management system based on the manager being
supported by an advisory committee (consisting of
senior staff) which helps him in his decision-making.
学院式管理制
由顾问委员会（由高级职员组成）协助经理，帮
助其进行决策的管理制度。
collusive oligopoly
Oligopoly where participants act as a cartel.
勾结性垄断
参与并作为一个卡特尔行事的垄断行为。
collusive tendering
共谋的投标（或报价）
coloan
A cofinanced loan.
联合贷款
联合融资的贷款。
comanagement; codetermination; management
participation system
System which gives employees the right to be
represented in the decisions of a corporation.
共同管理；共同决策；参与管理制
给予雇员参与公司决策权利的制度。
combined cycle [energy]
Designation of a power plant that uses two
technologies to generate electricity. Usually applied
to gas-turbine and steam-turbine combinations.
组合循环[能源]
一个发电厂同时采用两种技术发电。通常指燃汽
轮机和蒸汽轮机的组合。
combined heat and power - CHP
热电厂
command-and-control instrument, regulation
Government issued regulations, bans or other
control mechanism.
命令和控制机制，规章条例
政府发布的规章条例、禁令或其他控制机制。
command area [irrigation]
An area which could be profitably irrigated or has
effectively been irrigated.
控制区[灌溉]
指可盈利的灌区或已有效地进行灌溉的地区。
command economy; controlled economy; directed
economy
An economy in which a significant amount of end
results is due to the deliberate decision of
government bodies rather than to consumer choice
plus forces of supply and demand.
管制经济；控制经济；指令经济
指一国经济中相当大部分的最终产品的生产是
由政府机构的主观决策决定的，而不是来自消费
者的抉择和供求的力量。
commercial bank
商业银行
commercial bills; commercial paper
Promissory notes normally having a maximum
maturity of 270 days sold by companies or institutions
to raise cash for purposes of working capital.
A major borrowing instrument for first-class borrowers
in the U.S. and Canada.
商业汇票；商业票据
指一种期票或本票，通常最长期限为270天，由
公司或机构发售，目的是筹措流动资金。在美国
和加拿大是头等信誉借款者的主要借款工具。
commercial capital
商业资本
commercial conditions
商业条件
commercial debt
商业(银行)债务
commercial deposit [mining]
商业储量[采矿]
commercial energy
商业能源
commercial, commercialized GDP
The gross domestic product of commercial
activities, i.e. excluding invisibles, services, etc.
国内生产总值中的商业化部分
国内生产总值中的商业活动部分，即不包括无形
贸易和劳务等。
commercial lending
Lending not always at market rate but under normal
market conditions (e.g. as regards maturity,
reimbursement).
商业贷款
指不一定总是按市场利率，但是在正常市场条件
下发放的贷款（例如还款期、偿还条件等）。
见market-related lending
commercial paper
商业票据
见commerial bills
commercial production
商业生产
commission, to
代办，代理，委托
commissioned company
Agent in Japan which acts for the IBRD (or other
non-Japanese financial institutions) in the issue of
bonds on the Japanese market.
代办公司，代理公司
在日本，代表国际复兴开发银行（或其他非日本
金融机构）在日本市场上发行债券的代理公司。
commitment authority; authority [IDA]
The authority that IDA has to make credit
commitments based on the amount of resources it
has received or had committed from donors.
承诺权[国际开发协会]
指国际开发协会根据从捐款国收到的捐助额或
承诺额做出信贷承诺的权力。
commitment charge, fee
A fee paid by a borrower to a lender in the period
between approval of a loan and disbursement of the
loan. Intended to reimburse the lender for the cost
associated with meeting a disbursement request on
demand. Usually stated as a percentage of the loan
amount approved and much less than the interest rate
charged for the loan commencing with
disbursement.
承诺费
指在贷款批准后到开始支付前的时期内，借款人
向贷款人支付的一种费用。这是借款人对贷款人
为准备随时满足支付要求而发生的费用的补偿，
一般是批准贷款额的一定的百分比，远低于贷款
支付后的利率。
commitment deflator
A deflator which translates Bank commitments into
constant dollars.
承诺减缩指数
把世界银行承诺贷款折算为不变美元的减缩指
数。
Commodity
商品
亦见core commodities； international commodity
agreements； international commodity
organizations； non-food agricultural commodity；
primary commodity； self-targeting （commodity）
commodity agreement
商品协议
commodity assistance
商品援助
commodity loan
商品贷款
commodity producing countries, sectors
商品生产国，部门
commodity trade
商品贸易
common share; common stock; ordinary share;
equity
Units of ownership in a public corporation.
普通股
一个公营公司所有权的单位。
communication hub
通讯中心
community facilities; social infrastructure
社区设施；社会基础设施
community health services
社区卫生服务
community health worker - CHW
社区保健人员（简写为CHW）
commuter
持长期票的公共交通乘客；每天乘车上下班的人
companion crops
A crop sown with another crop on the same land,
often to increase returns from the first crop, e.g. by
attracting predators of pests of the primary crop.
间播作物
一种与其他作物在同一地块上播种的作物，常
常是为了增加第一种作物的产量，例如用来吸
引主要作物的害虫的作物。
comparatio [staff compensation]
A statistical measure which shows the relationship
of average salaries of a given population to the
midpoint(s) of the applicable salary range(s).
比较比率[职工报酬]
一种统计度量，表明一定人口的平均工资同适用
的工资幅度中点的关系。
comparative advantage
比较优势
compensation
赔偿，补偿；补偿费，补助金；劳务报酬
compensatory damages
Damages to compensate an injured party for his
actual loss and/or injury and no more, as opposed to
nominal damages and punitive damages.
可补偿损失，损失补偿额
对受损方只按实际损失和（或）损伤进行补偿。
区别于按名义损伤和处罚损伤进行补偿。
competent court or other authority (to enforce
awards) [ICSID]
主管法庭或其他权力机构（实行强制裁决）[解
决投资争端国际中心]
competing claims (on resources)
（对资源的）竞争性权利要求
competitive bidding
竞争性招标
competitive bidding in accordance with local
procedures; local competitive bidding - LCB
Competitive bidding advertised locally and in
accordance with local procedures. Used where
foreign competition is unlikely to be attracted.
根据国内程序的竞争性招标；国内竞争性招标
（简写为LCB）
只在国内登广告，并按照国内程序进行的招标。
用于对外国竞争者不大会有吸引力的项目。
competitive market
竞争性市场
complementarity
The provision of funds from extra sources. Used to
refer to cofinancing arrangements.
相互补充，互补性；追加，补足
从另外来源提供的资金。用来指联合融资协议。
complementary financing
Form of cofinancing whereby the lead agency (e.g.
the Bank) in addition to making its own loan for an
investment project or program, could participate in a
commercial bank loan for the same project or
program with the sales of participations being
pre-arranged (i.e. before the financing is executed).
补充融资
联合融资的一种形式，在这种形式下，主办单位
（例如世界银行）除了为一项投资项目或计划提
供自己本身的贷款外，还可以参加在同一项目或
计划中商业银行的贷款，其参与部分的出售是事
先(即在联合融资执行之前)安排好的。
complement control
Management imposed constraints on the number of
staff at certain grades.
（人员编制）增补控制
管理部门对一定级别职员人数的限制。
completely knocked down - CKD
Components of a piece of machinery that have not
been assembled.
全散装的；未组装的（简写为CKD）
指一台机器未经组装的各个散件。
completion certificate (of a project)
（项目）完成证书, 竣工证书
completion coefficient
Staffweeks per project from identification to
approval, excluding dropped projects.
完成系数
每个项目从识别到批准所用的人/周，不包括取消
了的项目。
completion economic rate of return
The rate of return on completion of a project.
项目完成经济收益率
指一个项目完成后的经济收益率。
component (of a project)
（项目的）组成部分，子项目
component bidding
Bidding for part of a contract instead of a whole
contract.
部分投标
对合同的一部分而不是全部进行投标。
composite currency unit
Currency units denominated in a basket of
currencies. The two main ones are the Special
Drawing Right (SDR) and the European Currency
Unit (ECU).
复合货币单位
用一揽子货币来表示的货币单位。两个主要的复
合货币单位是特别提款权（SDR）和欧洲货币单
位（ECU）。
composite mission
综合团
composite peg [foreign exchange]
复合盯住汇率[外汇]
composting
使成混合肥料
compound [West Africa]
工人居住区[ 西非]
compound fertilizer; mixed fertilizer
A formula or mixture of fertilizer compounds such
as nitrogen, phosphorus and potassium, in definite
proportions.
复合肥料
按一定比例公式混合而成的肥料，包括氮、磷、
钾等成份。
compound interest
复利
compound rate of growth
复合增长率
compounding factor
What an initial amount of 1 becomes when growing
at compound interest.
复利系数
指用复利计算时，起始为1的数额所达到的终值。
comprehensive auditing
Auditing going beyond financial auditing into
evaluation and examination of other non-financial
aspects of projects.
综合审计
除了财务审计外，还对项目的其他非财务方面进
行评价和考察。
comprehensive insurance
综合保险
comprehensive planning
综合计划
comprehensive school
In the United States, a secondary school that
includes both general education courses and
specialized fields of study in its program and thus
offers academic, commercial, trade and technical
subjects. In the United Kingdom, a non-selective
secondary school providing all types of education
for all or most of the children in a district.
综合学校
在美国，指既包括普通教学课程又有专门课程的
中学，这类学校提供学术、商业、外贸和技术等
多方面的专业知识。在英国，属一种非选择性的
中学，在一个地区为全体或大多数学生提供各种
形式的教育。
comptroler
An accountant in charge whose technical skills and
professional interests are confined to a single
organization or organizational group and who has
been given that title by the management of the
organization(s).
主计长，审计长
一个单独机构或集团的主管会计，他的技术和专
业限于为本机构服务，由该机构管理当局为其授
予这一职衔。
compulsory saving
强制储蓄
computable general equilibrium (CGE) model
A mathematical model developed by the World
Bank to model national economies. Used in
providing projections and aiding policy analysis as it
is able to analyze the effect on a country of project
results, macroeconomic factors, etc.
可计算的总体平衡（简写为CGE）模型
世界银行开发的一项模拟国民经济的数学模型。
由于它能分析项目结果和宏观经济要素等对一
国经济的影响，故可以用来提供预测和帮助进行
政策分析。
computer
计算机
见mainframe computer
computer aided design - CAD
计算机辅助设计（简写为CAD）
computer aided manufacture - CAM
计算机辅助制造（简写为CAM）
computer language
计算机语言
computer virus
计算机病毒
computerized
计算机化，电子化，电算化
concealed unemployment; covert, disguised, hidden
unemployment
隐性失业
concentration ratio
Percentage of total sales or output accounted for by
largest firms in a country.
集中度，集中率
一个国家里，最大的一些厂商在总销售额或总产
值中所占有的比例。
conceptual design
初步设计，概念设计
concertina reduction
Method of reducing a tariff structure by reducing the
top rate at each step of the transition to the next
highest level, leaving the lowest rates unchanged.
折裥状减低
减低关税结构的一种方法，即减低每一级段中的
最高税率，而保持各级段最低税率不变，形成折
裥状，故名。
concessional; concessionary
优惠的，减让性的
concessional, concessionary aid
优惠援助
concessional, concessionary element
优惠、减让因素
concessional flow
优惠资金流量
concessional terms
优惠条件，减让条件
concessionary; concessional
优惠性，减让性
Conciliation Rules [ICSID]
调解规则[解决投资争端国际中心]
见Rules of Procedure for Conciliation Proceedings
concurrent indicator
A statistic which has no value for predicting
purposes because it changes at the same time as the
economy in general, e.g. many types of sales will
peak out and bottom out simultaneously with overall
economic conditions.
并用指数
指一种没有预测价值的统计指数，因为它是随着
整个经济的变动而同时变动的。例如，随整个经
济状况同时达到顶峰和走出谷底的多种类型销
售。
conditionality
Conditions attached to financing, often used to refer
to IMF financing, e.g. upper credit tranche limits.
条件限制，施加条件
指融资的附加条件，常常用来指国际货币基金组
织的融资，例如高级信贷分档的限额。
conditions of effectiveness
生效条件
condominial sewerage system
Shallow, small-diameter sewers laid at flat gradients
run through backyards, receiving flows from short
lengths of house connections before making a single,
“block” connection to the public sewer.
公寓排污系统
这种排污系统是以浅埋的小口径污水管道以平
缓的倾斜度铺设于后院，它接受房屋中排出的短
程污水，然后通过一个单一的、封闭型的管道通
向公共污水管。
confirmed letter of credit
Form of irrevocable letter of credit whereby the
correspondent bank of the issuing bank gives an
undertaking to the beneficiary that payment will be
made, provided that the beneficiary complies with
the terms of the credit. May be used as performance
security.
保兑信用证
不可撤消信用证的一种形式，对该信用证，只要
受益人遵守信用证的条款，发证银行的代理银行
即向受益人承担支付义务。这种信用证可用作履
约保证。
conformed copy
Copy of a legal document which is certified as
authentic.
验证无误的文本
经过验证，确认是正本的法律文件。
connection [electricity]
接通，接头，连接[电力]
consent (to jurisdiction) [ICSID]
同意（裁决）[解决投资争端国际中心]
consequential damages
Damages resulting from a breach which could have
been reasonably foreseen.
间接损害，从属损害
由于违约而造成的损失，这种违约本可以合理地
预见到。
Conservation
节约，保持
见energy conservation
consideration, for a; valuable consideration, for
给予补偿；（给予）有价值的补偿
consideration [legal, economic]
Something given, done or foreborne in return for the
promise or act of another party.
报酬，补偿，对价[法律，经济]
为回报另一方的承诺或行为而给予、作出或放弃
的事物。
consolidate maturities, to
合并到期日
consolidated balance sheet
A balance sheet in which the assets and liabilities of
a controlling company are combined with the
corresponding items of the organizations it owns or
controls in such a manner as to disclose the financial
position of the related companies as though they
were a single financial unit.
合并资产负债表
指一个总公司的资产负债表，表中把它所拥有或
所控制的组织的同类科目并在一起，作为一个单
一的财务单位来披露各有关公司的财务状况。
consolidated income statement
A statement combining the income statements of two
or more associated enterprises as a single economic
unit.
合并损益表
指把两个或两个以上联合企业的损益表，合并为
一个单一的经济单位的报表。
consolidation, land
土地集约经营，土地合并
consolidation (of companies)
合并（公司）
consortium (for a country)
（为一个国家组成的）财团
conspicuous consumption
铺张浪费，挥霍性消费
constant dollar budgeting
Budgeting where expenses are adjusted for changes
in the purchasing power of the dollar, caused by
price changes.
不变美元预算法
指根据价格变化而引起的美元购买力的变动，对
开支进行调整的预算法。
参见current dollar budgeting
constant elasticity of substitution - CES
Elasticity of substitution which is linearly
homogeneous.
不变替代弹性（简写为CES）
线性变化相同的替代物弹性。
constant energy intensity
不变能源强度（简写CES）
constant prices
不变价格
constituency, chair of an Executive Director
一个执行董事代表的地区、席位
constituent(s) of an Executive Director
执行董事委托人
constituent subdivision or agency (of a Contracting
State) [ICSID]
（缔约国的）某分区或某机构[解决投资争端国
际中心]
constructed value
推定价值，建造价值
construction allowance
Allowance paid to those subject to involuntary
resettlement under a Bank project for income
foregone while the resettlers build their houses.
施工津贴
付给世界银行项目下非自愿移民的一种津贴，用
以补偿他们在建造住房时所花去的收入。
construction progress chart
施工进度表
construction sector
建筑部门，建筑行业
consulting firm
咨询公司
consumables
消费品，消耗性物资
consumer [telecommunications]
用户[电信]
consumer credit
消费信贷
consumer demand
消费者需求
consumer durables
耐用消费品
consumer goods
消费品，生活资料
consumer price
消费者价格
consumer price index - CPI
消费者价格指数（简写为CPI）
consumer subsidy
消费者补贴
consumer subsidy equivalent - CSE
Measures the implicit aggregate tax on consumers
generated by agricultural policy.
消费者补贴等值（简写为CSE）
衡量农业政策对消费者带来的隐性总税负的单
位。
consumer surplus
消费者盈余
consumption bundle
What is consumed by an individual, population.
消费额（量）
个人或总人口的消费额（量）
consumption conversion factor - CCF
In evaluating project benefits, a factor used to adjust
welfare change in border prices, based on the
expenditures of the average consumer, when
benefits accrue to consumers.
消费换算系数（简写为CCF）
在评价项目收益时，用来调整口岸价格的福利变
化的一个系数。依据为消费者收益增加时的普通
消费者支出。
consumption economy
消费性经济
contact farmer [agricultural extension]
A farmer that has been selected in an agricultural
extension scheme who will assist in spreading new
practices to most farmers in the area quickly.
农民联系人[农业推广活动]
指在农业推广计划中被选出来的农民，协助向该
地区大多数农民快速推广新的实用技术。
containerization
集装箱化
contingencies
不可预见的事项，意外事项
contingencies, physical
（物质的）不可预见事项，意外事项
contingencies, price
（价格的）意外变化
contingency allowance; reserve for contingencies;
allowance for contingencies
意外事项备抵；意外事故准备金；应急准备金
contingency mechanism [IMF/World Bank]
A joint scheme between the Bank and Fund to assist
troubled economies initially applied to Mexico.
应急机制[国际货币基金组织/世界银行]
世界银行和国际货币基金组织之间的一项联合
计划，目的是帮助经济上遇到麻烦的国家，最初
应用于墨西哥。
contingency plan
应急计划
contingent asset
An asset the existence, value or ownership of which
depends upon the occurrence or nonoccurrence of a
specified event or upon the performance or
nonperformance of a specified act.
或有资产
一项资产，其存在、价值或所有权均取决于某个
具体事件的发生或不发生，或某项具体行为的完
成或不完成。
contingent commitment [IFC]
或有承诺[国际金融公司]
contingent interest
或有利息
contingent liability
An obligation which is conditional upon the
finalization of certain transactions or may arise in
consequence of a future event now considered
possible but not probable.
或有负债
指一项负债，它的存在取决于某些交易的最后确
定，或一个现在认为可能发生但不一定发生的未
来事件的结果。
contingent obligation
Type of IBRD “B” loan whereby the loan is initially
financed entirely by the commercial lender with
IBRD having a contingent commitment to finance at
a given date (i.e. at the end of the duration
considered “normal” by the commercial markets for
the specific borrower) the remaining balance of
principal (if any), if the commercial lenders choose
not to finance this amount.
或有债务
国际复兴开发银行“B”类贷款的一种形式。该
贷款起初完全由商业银行融资，而世界银行有一
项或有承诺，同意在一定时间（即商业市场认为
对该借款者来说是“正常”期限的后期），提供
该商业贷款者应贷未贷的余额（如有的话），条
件是后者决定不对这部分贷款额提供融资。
contingent reserve
Retained earnings appropriated in anticipation of
possible future losses or expenses.
意外事项准备金，应急准备金
作为准备金的留存盈利，用以应付未来可能发生
的损失或费用。
continuation rate [contraception]
The rate of continuation of use of contraceptives
after a certain lapse of time.
连续使用率[避孕]
在经过一段时间的停顿以后，继续使用避孕药具
的比率。
continuing education; lifelong education; recurrent
education
继续教育，终身教育，持续教育
continuous cropping
连续耕作，连续种植，连作
Continuously Offered Longer-Term
Securities - COLTS
Program of securities issued by the World Bank,
starting in 1986. Buyers can obtain maturities from 3
to over 30 years as they choose. The program is
indefinite (hence continuously offered) and of a
longer term than the Bank´s previous discount note
system. It extends the range of paper available in the
medium-term note market (initially medium-term
meant 2-4 years but now covers up to 30 years or
more).
连续上市的长期证券（简写为COLTS）
指世界银行从1986年开始推出的证券发行计划。
购买者可选择期限从3年到30年以上期限的证
券。该计划是不定期的（因此称为连续上市），
期限长于世界银行以前的贴现债券制。它扩大了
中期债券市场上可获得的债券的范围（原先中期
是2-4年，但现在包括30年或更长期限）。
contour bund
等高土堤，等高堤岸
contour farming
等高耕作
contraceptive prevalence rate - CPR
避孕普及率（简写为CPR）
contract
合同
见arm´s-length contract; breach of contract; breach
of contract risk; call order contract; cost-plus fixed
fee contract; cost-plus percentage fee contract; fixed
cost contract; fixed term contract; lump sum
contract; man-month contract; open-ended contract;
percentage (fee) contract; performance contract;
product in hand contract; production-sharing
contract; program contract; risk contract; schedule
contract; schedule of rates contract; "slice and
package" contract; subcontract; take-and-pay
contract; take-or-pay agreement, contract;
time-based contract; turnkey contract; unit price
contract
contract documents
承包文件，合同文件
contract out, to
出包
contract performance
合同履约情况
contract plan
合同计划
见agreed budget plan
contract price
合同规定的价格，合同价
Contracting State [ICSID, MIGA]
缔约国[解决投资争端国际中心，多边投资担保
机构]
contractionary policy
紧缩政策
conractor
承包商
见bonded contract; prime, principal, main
contractor; subconstractor
contractual obligations [IBRD]*
合同规定的义务[国际复兴开发银行]
contractual savings institutions
Institutions dealing with contractual savings, i.e.
savings that have to be made such as pensions.
约定储蓄机构
指从事约定储蓄的机构，如为养老金所进行的储
蓄。
contribution value [MIGA]
The initial value of the resources contributed by the
guarantee holder to the investment project.
出资价值[多边投资担保机构]
被担保人对投资项目所出的资金的初期价值。
contributory school; feeder school; preparatory
school
School where students go on to a specific
higher-level school, for which it is the feeder.
先修学校；补习学校；预科
向某种更高一级的学校输送学生的学校。
control
控制，管理，检查
controlled flooding
受控漫灌，控制的漫灌
controlled plot; control plot
试验田
controlling interest
Ownership of a corporation in excess of fifty
percent. Can also be used for ownership of less than
fifty percent if the remainder of the stock is distributed
among many owners.
控股权益
指在一个公司里的所有权超过50%。所有权低于
50%时也可以有控股权，只要其余的股份分散在
许多所有者手里。
conurbation
集合城市；联合都市（拥有卫星城市的大都市）
conventional energy
常规能源
conventional terms
常规条件，一般利率，协定条件
Convention on the Settlement of Investment
Disputes between States and Nationals of other
States [ICSID]
《关于解决国家与他国公民之间投资争端的公
约》[解决投资争端国际中心]
convergent indicator
收敛指数
conversion at par
平价兑换
conversion forest
Forest assigned for conversion to agriculture or
other nonforest use.
转换林
已确定转为农业或其他非林业用途的森林。
convertible adjustable stock
可转换的可调整证券
convertible bond
A bond that, at the option of the holder, may be
exchanged for another asset, generally a fixed
number of shares of common stock.
可转换债券
一种可根据持有者的意愿兑换成另一种资产的
债券，一般为固定数量的普通股股票。
convertible debenture loan investment [IFC]
可转换债券贷款投资[国际金融公司]
convertible release (of 18% currency) [IBRD]
Release by Bank member of its 18% currency for
lending or relending, with permission granted to the
Bank to exchange the 18% currency for the currency
of any other member.
（对18%的当地货币）解除可转换限制[国际复
兴开发银行]
世界银行会员国解除其作为贷款或再贷款之用
的18%的当地货币的限制，允许世界银行把18%
的本国货币转换成其他任何会员国的货币。
cooperative program
合作计划
core
核心，岩芯，基本
见drill core; dwell core
core commodities [IBRD]
This term is used by the Bank to describe the ten
major world commodities as defined by UNCTAD;
UNCTAD, itself, does not use this term.
核心商品[国际复兴开发银行]
这是世界银行用来指联合国贸发会议所确定的
10种世界主要商品的一个名词。联合国贸发会议
本身并不使用这一名词。
core curriculum
A curriculum design in which one subject or group
of subjects becomes a center or core to which all the
other subjects are subordinated.
基础课程，核心课程
一种课程设计，其中以一个题目或一组题目为中
心或核心，其它科目为其附属科目。
core deparments
核心部门，主要部门
见core ministries
core fund [GEF]
The basic funding for the Global Environment
Facility.
核心基金[全球环境基金]
指全球环境基金中的基本资金供应。
core hours; core (working) hours
基本工时
core housing; nuclear housing
A basic structure, often just the shell, built for
low-income families. Additional facilities are
provided by the family themselves, often in self-help
groups.
最基本住房；核心住房
这种住房只有基本的结构，常常只有“外壳”，
是专门为低收入家庭建造的。附加的设施由住户
自己提供，住户常常以自助组的形式互相帮助。
core inflation
The basic level of inflation over a period of time
(e.g. a decade) as opposed to temporary fluctuations
in the rate.
基本通货膨胀率
一段时期（如十年）的基本通货膨胀水平，相对
于通货膨胀率的短期波动而言。
core ministries, departments
The key ministries, i.e. planning and finance.
核心部门，核心部委
关键部门，如计划和财政部门。
core process [IBRD]
Includes country, economic and sector work;
country programs; the project cycle and project
evaluation.
基本业务，核心业务[国际复兴开发银行]
国际复兴开发银行的核心业务包括国家、经济和
部门工作，国别规划，项目周期和项目评价。
core project
A project based on certain key activities as
designated by the Government.
核心项目
以某些政府确定的关键活动为基础的项目。
core staffing
核心人员的配备，核心人员编制
core subjects; basic subjects [education]
A subject that is considered so essential that
everyone must have instruction in it.
基础课[教育]
被认为是非常重要、每个人都必须学习的课程。
core working hours
基本工时
见core hours
corporate body, institution; body corporate
法人团体；机构
corporate bond
公司债券
corporate finance
公司财务
corporate income tax [US]; business (profit) tax;
corporation tax [UK]
公司所得税[美国]；营业（利润）税；公司税[英
国]
corporate management
公司管理机构，公司经营管理，公司管理层
corporate restructuring
公司改组，公司改革，公司机构重组
corporate sector
The business sector.
公司部门
企业部门，企业界。
corporate stocks
公司股票
corporate structure
公司结构
corporate tax
公司税
corporation tax [UK]; business (profit) tax;
corporate income tax [US]
公司税[英国]；营业（利润）税；公司所得税[美
国]
corporatization
Conversion of an economy from state-owned
enterprises to joint stock companies.
公司化
一国经济从国有企业制向股份公司制的转化。
correction
调整，纠正
见monetary correction
correspondent bank
代理银行；往来银行
corrugation irrigation
An irrigation method whereby water flows down the
slope in small furrows, called corrugations or rills.
Used for irrigating uncultivated close growing crops
such as small grains or pasture on steep slopes.
沟畦灌溉，垅沟灌溉
一种使水沿着斜坡流下，顺沟、畦进行灌溉的方
法。用来灌溉未耕耘的密集生长的作物，如小杂
粮或陡坡草地。
cost accounting
A specialized field of accounting which deals with
the ascertainment, classification, recording,
allocation and summarization of the various
elements of cost of production, operation and
maintenance (including overheads) of an entity,
using accounting and costing principles and methods
and techniques.
成本会计，成本核算
会计的一项专门领域，运用会计成本核算的原
则、方法和技术，对一个实体的生产、运营和维
持（包括间接费用）等诸因素进行确定、分类、
记录、分配和总结。
cost and fee contract
成本与费用合同
见cost-plus (fixed fee) contract
cost-benefit analysis
成本-效益分析
cost-benefit ratio [UK]; benefit-cost ratio [US]
成本-效益比率[英国]；效益-成本比率[美国]
cost center
An organizational unit for which accounts are
maintained containing direct costs for which the
head of the center is accountable.
成本核算中心
一个独立核算的组织单位，其帐目中包括由该中
心负责人负责的直接成本。
cost-effective
具有成本效益的
cost-effectiveness
成本效益
cost estimate
成本估计
cost, insurance and freight - CIF
Applies to goods where the seller must pay the costs
and freight necessary to take the goods to the named
destination and procures any insurance required.
成本、保险费加运输费（简写为CIF），到岸价
格
指由卖方负责将货物运送到指定地点并支付运
费和保险费的价格。
cost, insurance and freight (CIF)； port of
entry/border point price
成本、保险费加运费价（简写为CIF）；到岸（或
入境）价格
cost-of-living differential factor
生活费用差别调整系素
cost overrun
成本超支，超额费用
cost-plus contract
A contract in which the parties agree that the
contractor will submit bills for payment based on
costs actually incurred plus either a fixed fee or a
percentage of those costs.
成本加成计价合同
一种合同，其中各方同意由承包商根据实际发生
的成本加上一笔固定的费用，或是加上成本的一
定比例，提交付款单据。
cost-plus (fixed fee) contract - CPFF; cost and fee
contract
A contract in which the parties agree that the
contractor will submit bills for payment based on
costs actually incurred plus a fixed fee.
成本加成（固定费用）合同（简写为CPFF）；
成本与费用合同
一种合同，其中各方同意由承包商根据实际发生
的成本加上一笔固定的费用提交付款单据。
cost-plus percentage (fee) contract; cost-plus
percentage of cost contract - CPPC
A contract in which the parties agree that the
contractor will submit bills for payment based on
costs actually incurred plus a percentage of those
costs.
成本加一定比例费用合同（简写为CPPC）
一种合同，其中各方同意由承包商根据实际发生
的成本加上成本的一定比例，提交付款单据。
cost-plus pricing system
成本加成定价法
cost price
成本价格
cost pricing
成本定价法
cost-push inflation
A type of inflation caused largely by wage price
spiral, that consists of upward pressure on the cost of
production caused by wage increases, followed by
price increase, then further wage increases and so
on.
成本推动型通货膨胀
指主要由工资-价格螺旋上升所造成的一种通货
膨胀，包括工资的增加对生产成本造成的向上的
压力，引起物价上涨，然后工资再增加，如此循
环上升。
cost recovery
成本回收
cost reimbursable contract
Contract which provides for payment of allowable
incurred costs, to the extent provided for in the
contract.
费用可偿还合同
这种合同规定对允许发生的费用可以进行支付，
只要该费用是在合同规定的范围以内。
参见cost-plus fixed fee contract , cost-plus
percentage fee contract
cost sharing
成本分摊，费用分摊
cost-sharing fee [APDF]
Set of fees charged by the Africa Project
Development Facility to project promoters in order
to have them share in APDF´s costs in preparing the
project.
成本分担费[非洲项目发展基金]
非洲项目发展基金向项目发起人收取的一系列
费用，目的是让他们分担该基金在项目准备过程
中的费用（成本）。
cost underrun
成本节余，低于预计的成本
costing
成本计算，成本核算
cottage industry
家庭手工业
Council of Governors [MIGA]
理事会[多边投资担保机构]
counsel [ICSID]
法律顾问[解决投资争端国际中心]
counterfactual
An economic what if? Used to imagine what might
have happened to an economy if some condition was
different from actual reality, e.g. if inflation were
only x%, then...
同实际相左的推理
一种经济学中的推理方式。用来假设如果某种条
件与现实不同，那么一国经济会发生什么情况，
例如，如果通货膨胀只有X%，那么…。
counter memorial [ICSID]
In proceedings before ICSID, a response to the
memorial submitted by the requesting party which
outlines the basis for the case.
辩诉状[解决投资争端国际中心]
指在解决投资争端国际中心的诉讼中提交的一
种文件，是对请求方提交的案件概况备忘录作出
的反映。
counterpart agency
对等机构；对口机构
counterpart funds
Local currency payments by the ultimate
beneficiaries of a Bank loan or IDA credit that
accumulate in the hands of the government or an
intermediary, in advance of payments due to the
Bank or the Association, as the case may be.
配套资金
世界银行贷款或国际开发协会信贷的最终受惠
者应付的本国货币。一般情况下，此项资金在世
界银行或国际开发协会进行支付之前，储存在政
府或中间金融机构处。
counterpart staff
对应人员
countertrade
The reciprocal and contingent exchange of goods
and services specified by contract, with each flow of
deliveries being valued and settled in monetary
units.
对销贸易
对合同确定的货物和劳务进行相互和或有交易，
并对每批交货都按货币单位进行定值和结算。
countervailing duty
An import duty established specifically to restore the
competitive position of businesses that are put at a
disadvantage by a tax which raises their costs.
反补贴税，反倾销税，抵消关税
指为恢复企业竞争性而专门设立的一种进口税，
用于抵消这些企业由于某一税种的征课而提高
成本、处于不利地位的后果。
countries in nonaccrual status
处于非应计状况的国家[世界银行]
country assistance management - CAM
国别援助管理（简写为CAM）
country economic and sector work - CESW
国家经济和部门调研工作（简写为CESW）
country economist*
国别经济学家
country exposure [IBRD]
The extent to which a financial institution has lent
money to one country.
对一个国家已放款的数额[国际复兴开发银行]
country loan [IBRD]
国别贷款[国际复兴开发银行]
country study
国别研究
country WID action plan
Plan, at country level, intended to provide an
operational framework, based on sectoral analysis,
for targeting and designing Bank assistance in a
manner that will effectively reach women and
improve both their contribution to economic
development and the benefits they derive from it.
国家妇女发展行动计划
指国家制定的计划，旨在根据部门分析提供一个
业务框架，使世界银行的援助定向设计，以便有
效地惠及妇女，提高她们对经济发展的贡献以及
她们从中得到的收益。
country-wide project
全国性项目
coupon bond
固定收入债券；附息票债券
coupon equivalent yield
The yield obtained from the difference between the
purchase price and the face value of a short-term
noninterest-bearing instrument, expressed as a
percentage, determined by the difference divided by
the purchase price.
息票等值收益
即短期不带息票据的买入价和面值的差额，以该
差额除以购入价的百分率来表示。
coupon rate (of a bond)
Interest to be paid regularly on the face value of a
bond or other long-term debt instrument.
（债券的）息票利率
指对一种债券或其他长期债券按面值定期支付
的利息。
course
课程
见base course
course interchange [education]
In education, a course with interchangeable features.
课程互换[教育]
教育中具有可互换特点的课程。
covenants [loan agreements]
条款[贷款协议]
cover
覆盖，覆盖物
见plant cover
coverage
承保险别，保险额，保证金，发行纸币准备金
coverage ratio [loans]*
盈利与利息支付比率[贷款]
cover crop; nurse crop
A companion crop grown to protect some other crop
sown with it, as small grain is sometimes seeded with
clover.
护田作物；遮盖作物
一种用同其它作物一起播种的作物，用来保护其
它作物。例如三叶草有时和一些小粮食作物一起
播种。
covered interest arbitrage
Investing dollars in an instrument denominated in a
foreign currency and hedging the resulting foreign
exchange risk by selling the proceeds of the
investment forward for dollars.
轧平的套利交易
把美元投资于一种以其他货币标值的证券，并用
套头交易的办法来避免由此产生的外汇风险，即
在远期市场上把投资收入转换为美元。
covering memorandum
为发送文件而写的备忘录
covert, concealed, disguised, hidden unemployment
隐性失业
crawl [noun]
蠕动，缓慢行进[名词]
crawling peg [rate of exchange]
A form of international exchange in which monetary
authorities make frequent small changes in the rate
at which the nation´s monetary unit officially trades
with others. In some cases the change is triggered
when certain conditions are met.
小步调整的固定汇率，浮动钉住[ 汇率]
国际汇兑的一种形式，其中货币当局对汇率作频
繁的小步调整，本国货币单位以此汇率正式地与
外币进行交易。在某些情况下，这种调整是在一
定条件具备时促发的。
creative financing
Financing using unconventional means, e.g. special
swaps, etc.
创造性融资
使用非常规方法的融资，例如，特别掉期等。
creit
信贷
亦见back-to-back credit; financial credit
credit account [IDA]
Account opened by IDA on its books in the name of
a borrower to which the amount of a credit is
credited.
信贷帐户[国际开发协会]
国际开发协会在其帐簿中以借款人的名义开设
的帐户，用以记入贷款的贷方金额。
credit arrangements
信贷安排
credit availability*
信贷可得性
credit balance
信贷余额
见unspent credit balance
credit ceiling; credit limit
信贷上限，信贷限额
credit crunch
信用危机
credit facilities
信用透支，信用措施
credit-in-kind
实物信贷
credit limit; credit ceiling
信贷限额；信贷上限
credit line [IFC]
Credit line (also known as equity line or agency line)
set up by IFC in favor of an intermediary which
would draw on the line to make loan and equity
investments for IFC´s account.
信贷额度[国际金融公司]
指国际金融公司为某一金融中介机构建立的信
贷额度（也称股本额度，代理机构信贷额度）。
此额度可由该中介机构提取，并代国际金融公司
放贷或进行股本投资。
credit line on an agency basis; agency line [IFC]
给代理机构的信贷额度；代理机构信贷额度[国
际金融公司]
credit multiplier
The ratio of change in the volume of lending by a
group of deposit-taking financial intermediaries
(especially banks) to the change in reserve assets
which initiated the change. More commonly, it
denotes the ratio of change in bank deposit liabilities
caused by the increased extension of credit, to the
initiating change in reserve assets.
信贷乘数
指一组吸收存款的金融中介机构（特别是银行）
贷款额的变化，与引起这一变化的储备资产的变
化之间的比率。一般情况下，它表示银行增加信
贷发放造成的存款负债的变化与储备资产的促
发性变化的比率。
credit rating
资信评级，评定资信等级
credit spread trades
Investment in higher risk paper on the one hand (in
the case of the Bank this includes agency securities,
Eurobonds and off-the-run securities) and current
government securities on the other. The yield spread
between the two is monitored. When the higher risk
paper is trading at a higher than normal yield spread,
the higher risk security is bought and the lower risk
security sold; when the spread narrows, the trade is
reversed.
信贷差价交易
这种交易一方面投资于风险较高的票据（就世界
银行而言，这类票据包括政府机构债券、欧洲债
券和未挂牌的证券），另一方面投资于现行政府
债券。两者之间的收益率差价被置于监视之下。
当风险较高的票据以高于一般的收益率差价进
行交易时，则购进风险较高的证券，售出风险较
低的证券；当差价缩小时，交易则按相反方向进
行。
credit squeeze; credit tightening
银根紧缩；信贷紧缩
credit standing
The current creditworthiness of a borrower.
资信等级
指借款人目前的资信。
credit tightening; credit squeeze
信贷紧缩；银根紧缩
creditworthiness; financial standing
The likelihood of a borrower to pay back a debt,
based on past credit performance.
资信；资信等级
根据过去的资信表现，判断一个借款人还债的可
能性。
creep
缓慢上升
见grade creep
creeping inflation
缓慢而持续的通货膨胀
critical consumption level - CCL
Poverty line at which additional consumption
changes are equally valuable to investment.
临界消费水平（简写为CCL）
一种贫困程度，在这种水平上，额外的消费变化
对于投资来说是同等重要的。
critical path method - CPM
Type of planning method which shows the
interrelationship in sequence of all the activities
involved in undertaking a project. The network of
activities highlights those operations or activities
which are critical for the successful completion of
the project within the scheduled time scale.
关键路线法（简写为CPM）
一种计划方法，它显示一个项目进行过程中所有
活动的有序内在关系。这种活动网络强调这样一
些业务或活动，它们对于在规定时间内成功地完
成项目来说是至关重要的。
cronyism
任人唯亲，拉私人关系
cropping intensity
种植密度
cropping pattern
种植格局
crop-cut method
Method for estimating agricultural production,
consisting of taking a few small subsamples in the
form of small squares, selected by using a grid, and
extrapolating from these results.
作物切块估产法
估计农业产量的方法，它包括用一个方格子在小
地方块中采取一些小样，从而推断总产量。
crop production
农作物生产
crops
作物收成
crop tree
经济林木
crop year
作物年度
cross-border; transterritorial
跨国界的；跨国的
cross-bred progeny [livestock]
The results of crossing two different breeds or
varieties.
杂交品种[牲畜]
指两种不同品种杂交的后代。
cross-classification
交叉分类
cross-conditionality clause
A clause in a World Bank/IMF loan agreement that
makes action affecting one organization apply to
both organizations.
交叉条件条款
世界银行与国际货币基金组织贷款协议中的一
项条款，即对它们之中一个组织发生作用的行
动，同时适用于两个组织。
cross-country studies
多国研究，跨国研究
cross-default clause
A clause in a loan agreement specifying that default
on any other loans to the borrower shall be regarded
as default on this one.
交叉违约条款
贷款协定中的一项条款，规定借款人对其他任何
贷款的违约将被视为对本贷款的违约。
cross-effectiveness clause
A clause in a loan agreement that states that the
agreement only comes into effect when the
cofinance loan comes into effect.
交叉生效条款
贷款协定中的一个条款，说明只有在联合贷款生
效时，本贷款协定才能生效。
cross elasticity
A measure of the influence of a price of one good on
the demand for another.
交叉（需求）弹性
用于衡量一种商品的价格对另一种商品的需求
的影响。
cross-over discount rate; equalizing discount rate
The discount rate that equalizes the net present value
of two streams of benefits and/or costs.
交叉贴现率；平衡贴现率
使两项效益和（或）成本流的净现值达到平衡的
贴现率。
cross-placements
交叉放款；交叉募集
cross price elasticity
Same as cross elasticity.
交叉价格弹性
与交叉（需求）弹性相同。
cross rate
The exchange rate between currencies A and C
which is derived from the rate between A and B and
the rate between B and C.
交叉汇率
指货币A和C之间的汇率;这一汇率是从货币A和
B之间的汇率与货币B和C之间的汇率得出来的。
亦见broken cross rate
cross-reference clause
A clause in a Bank loan document referring to a loan
by a commercial bank.
相互参照条款
世界银行贷款文件中参照一项商业银行贷款的
条款。
cross-sectional analysis
An analysis on the basis of a cross section, i.e. the
same things at the same time as opposed to a time
series, i.e. the same things at a different time.
截面分析，横断面分析
对同一时间的相同的事物进行分析。区别于按时
间序列进行分析的方法，如对同一事物按不同时
间进行分析。
cross-sectional data [econometry]
A set of data involving observations taken at one
point in time.
截面数据，横断面数据[计量经济学]
指在某一时点所取得的一套观察数据。
cross section(al) survey
Survey which provides a snapshot of an entire
population or of a sample population.
截面调查，横断面调查
指反映对整个人口或抽样人口的一个瞬间情况
的调查。
cross section sample
截面抽样，横断面抽样
cross subsidization
交叉补贴
crosswalk document
Document that provides cross references between,
for example, two budgets which use different
systems of classification. The most common form
consists of a matrix which helps the reader to
determine where an item in the multiyear planning
budget may be found in the annual budget.
交叉性文件，对应性文件
指提供相互参考的文件，如采用不同分类系统的
两种预算。最常见的形式是使用一个矩阵（或表
格），帮助读者确定如何在年度预算中找到一个
多年计划预算的科目。
crowding in
Occurs where government bonds are sufficiently
good money substitutes so that bond issues reduce
demand for money balances, leading to an expansionary
impact via their effect on portfolio
composition.
挤入
发生在国债成为良好的货币代用品的经济中，在
那里，国债的发行降低了对货币的需求，通过其
对投资组合构成的影响，产生一种扩张效应。
crowding out
Any displacement of private economic activity by
public economic activity.
挤出
公有经济活动挤掉私营经济活动。
crude birth rate - CBR
Birth rate for an entire population.
总出生率（简写为CBR）
整个人口的出生率。
crude death rate
Death rate for an entire population.
总死亡率
整个人口的死亡率。
culled cow
A cow that has been eliminated from the herd
because of disease, low quality, etc.
被淘汰的母牛
由于疾病、品质差等原因而从牛群里淘汰的母
牛。
culture fishery
Fish breeding in a controlled environment.
养殖渔业
在一个人为控制的环境进行的鱼类养殖业。
cumulative charge number [currency pool]
The charge number for cumulative disbursements.
累计计息积数[货币总库]
累计支付的计息积数。
参见charge number
cumulative letter of credit
Form of revolving letter of credit where amounts
from unused or incompletely used portions may be
carried forward and used in a subsequent period.
累计信用证
循环信用证的一种形式，证上未动用或未用完的
部分，可以随转下期再用。
cumulative write offs
The total amounts written off since operations
began.
累计注销额
业务活动开始以来所注销的总额。
curb market
场外交易市场，路边市场
见over-the-counter market
currency
货币
亦见border currency; calling in of a currency;
composite currency unit; domestic currency; 18%
currency; Eurocurrency market; European Currency
Unit; foreign currency; gold-pegged currency; hard
currency; intervention currency; local currency;
major currency
currency-hedged transaction
A transaction where assets/liabilities are matched by
currency.
货币套期衡交易
一种资产/负债的货币币种相匹配的交易。
currency liabilities
In national accounts, the liabilities of a country
denominated in another currency.
货币负债额
在国民核算帐户中用本国货币以外的另一种货
币标值的负债额。
currency mix
货币组合，货币结构
currency option bond
货币选择债券
见multiple currency option bond
currency pool
A system set up by the World Bank to equalize
among all borrowers at any time the risks inherent in
fluctuations in the exchange rates of the currencies
disbursed and repayable on all Bank loans included
in the system. Equalization is achieved by pooling
all currencies disbursed and outstanding on
participating loans and by expressing the outstanding
principal amount of each such loan as a share of
the pool. As a result, loan-service obligations on
each participating loan are related to all amounts in
various currencies disbursed and outstanding on all
loans in the system.
货币总库制
世界银行建立的一种计算贷款还本付息的制度。
其目的是当汇率发生波动时，本制度内的各借款
人所借用的和应归还的各种世界银行贷款货币
的外汇风险，总是由所有借款人平均负担。其方
法是把所有参加这一制度的借款人的已支付和
未支付的贷款余额货币纳入总库，并把每一笔这
种贷款尚未偿还的本金以总库的一个份额来表
示。最终使每一参加总库的贷款的还本付息，都
与货币总库制中所有贷款的已支付和未支付的
各种货币的总额相联系。
currency-specific costs
特定货币成本
currency swap
System whereby an institution with funds in one
currency converts them into another and enters into a
forward exchange contract to recover the currency
borrowed.
货币掉期
一个机构持有某一种货币，将它们转换成另一种
货币并签定远期外汇合同以收回其借入的货币。
currency transfer risk [MIGA]
One of the covered risks. Defined as “any
introduction attributable to the host government of
restrictions on the transfer outside the host country
of its currency into a freely usable currency or
another currency acceptable to the holder of the
guarantee, including a failure of the host government
to act within a reasonable period of time on an
application by such holder for such transfer.”
货币转移风险[多边投资担保机构]
一种承保的风险。其定义是：“东道国政府新采
取的任何限制将其货币转移到东道国境外，并兑
换成可自由使用货币或受保人可接受的另一种
货币的措施。包括东道国政府未能在合理的时间
内，对该受保人提出的此类货币转移申请采取行
动”。
currency translation
Recording in accounts of assets (or liabilities) in one
currency when they are actually in another. No
actual exchange of funds takes place. The World
Bank and IFC, for example, translate all their assets
and liabilities into U.S. dollar amounts, regardless of
the actual currency in which they are denominated.
货币转换
指在帐户上对资产（或负债）按某一币种进行记
录，而实际使用另一币种，没有发生实际的资金
转换。例如，世界银行和国际金融公司把所有的
资产与负债换算成美元金额记帐，而不管其实际
上是什么币种。
currency unit
货币单位
current account balance; current balance*
经常帐目余额[国际收支]
current account deficit
经常项目赤字；经常项目逆差
current account pattern
经常帐目格局
current amount
当期金额
见current insured amount
current assets
Unrestricted cash or other asset held for conversion
within a relatively short period into cash or other
readily convertible asset or currently useful goods or
services.
流动资产
不受限制的现金，或其它在相对较短的时间内可
转换成现金或其他易于转换的资产，以及目前可
使用的货物或劳务。
current balance of payments
本期国际收支
current blend [IFC]
A rate used by IFC to assist in determining the
performance of its loan portfolio, it is based on
actual and projected debt to equity ratios.
现时混合比率[国际金融公司]
国际金融公司使用的一种比率，用来帮助确定其
贷款资产的业绩，它以实际的和预计的债务权益
比率为基础。
current budget
The projection of income and expense at anticipated
levels of activity rather than in terms of ideal goals.
本期预算，经常预算
指在预期活动水平上而不是按照理想的目标，对
收入和费用的预测。
current cost [accounting]
本期成本核[会计]
见current (entry) value
current cost (value) accounting; current value
accounting; value based accounting
Accounting approach designed to reflect changes in
the value of assets or goods themselves for changes
in specific prices by the use of several methods. The
methods commonly used are specific price index,
replacement cost, current entry prices, current exit
prices, reproduction cost and discounted present
values. Current cost deals with the effects of changes
in prices of resources used by the enterprise and is
concerned with values to the business rather than
costs.
本期成本会计法；时价会计法；价值基础会计法
一种会计方法，用不同方式来反映一定价格条件
下资产或货物本身价值的变化。通常使用的方法
是特定的价格指数、重置成本、本期买入价格、
本期卖出价格、再生产成本和贴现现值。本期成
本反映企业所用资源的价格变化所带来的影响，
注重对企业的价值而不是成本。
current dollar budgeting
Budgeting where expenses are not adjusted for
changes in the purchasing power of the dollar but
represent actual prices.
现值美元预算法
这种预算法不根据美元购买力的变化对开支进
行调整，而是反映实际价格。
参见constant dollar budgeting
current (entry) value; replacement value; current
cost [accounting]
The amount of cash (or its equivalent) that would
have to be paid if the same asset - either an identical
asset or an asset with equivalent productive
capacity - were acquired currently, computed by
applying to historical cost one or more index
numbers (= adjusted historical cost) or by
substituting for historical prices prevailing prices of
equivalent goods and services.
本期（买入）价格；重置价格；本期成本[会计]
指当前取得同样的资产（相同的资产或具有相等
生产力的资产）所必须支付的现金（或其等价物）
的数额。其计算方法是把一项或几项指数（=调
整后的历史成本）应用于历史成本，或用等量货
物和劳务的现行价格替代历史价格。
current equity investment
本期股本投资
见net book value
current exit value; exit value; net realizable value
[UK] [accounting]
The estimated selling price in the ordinary course of
business less costs of completion and less costs
necessarily to be incurred in order to make the sale.
It is often used to determine a measurement of an
asset value in terms of the amount of cash or its
equivalent expected to be derived from the sale of
the asset, net of costs required to be incurred as a
result of the sale.
本期卖出价格；卖出价；可实现净价[英国] [会
计]
求得本期卖出价格的方法是，用普通业务过程中
的估计销售价格，减去完工成本，再减去销售必
需花费的费用。常常用来根据销售此项资产预期
能取得的现金或等价物（扣除进行销售所产生的
费用）来衡量一项资产的价值。
current insured amount; current amount [MIGA]
The amount of the guarantee. Some countries use
this amount as the basis for compensation.
本期保险额；本期金额[多边投资担保机构]
指担保金额。有些国家以此作为计算赔偿的基
础。
current international payments
本期国际支付
current liabilities
Liabilities that are to be paid out of current assets or
transferred to income, usually within one year or
less.
流动负债
通常指一年内或更短时期内，需要用流动资产来
偿付或转入收入的负债。
current maturities
That portion of debt falling due for repayment in the
accounting year following the date of the balance
sheet (i.e. within twelve months of the balance sheet
date).
本期债务，本年到期的债务
指在资产负债表编制日期以后的会计年度中（即
在该日期以后的12个月内）应到期偿还的那部分
负债。
current prices
时价，市价
current ratio; working capital ratio
Ratio of current assets to current liabilities. It is the
main liquidity ratio.
流动比率；流动资金比率
指流动资产与流动负债的比率，是主要的流动性
比率。
current revenues
本期收入
current terms, in
按现值计；现值；时值
current value
现值
current value
现值
见current (entry) value
current value accounting
现值会计
见current cost (value) accounting
current yield
本期收益
curriculum
课程表
亦见core curriculum
custom retrofitting
按顾客要求翻新或重装
customs duty bill
Special type of credit in France granted by the state
to corporations to allow them to pay indirect taxes or
customs duty, with a guarantee provided by a bank
or other financial institution. These bills allow the
corporation to defer payment of value-added tax or
customs duties. The state draws up a bill for the
amount in question which the corporation agrees to
pay on maturity.
关税信用票据
法国政府给予公司的一种特别信贷，由一家银行
或其他金融机构提供担保，用于支付间接税或关
税。这些票据允许公司缓交增值税或关税。国家
按公司同意到期偿付的一定金额开具该票据。
customs valuation (practices)
海关估价（商业惯例）
cutoff date [debt]
截止日期[债务]
cutoff point (for Bank or IDA financing)
Point at which a country is no longer eligible for
Bank or IDA financing.
（国际复兴开发银行或国际开发协会融资）停止
贷款点
到达该点的国家不再有资格取得国际复兴开发
银行或国际开发协会的贷款。
cutoff rate (of return) [projects]
The rate of interest (commonly the opportunity cost
of capital or the accounting rate of interest,
Little-Mirrlees method, or the consumption rate of
interest, UNIDO method) below which capital
investment projects should be rejected. It is often
taken to be the opportunity cost of capital. The
cutoff rate would be the minimum acceptable
internal rate of return for a project or the discount
rate used to calculate the net present worth, the net
benefit-investment ratio or the benefit-cost ratio.
最低预期收益率[项目]
在该利率（一般是资本的机会成本或会计利率，
Little-Mirrlees法或消费利率，联合国工发组织方
法）水平下，资本投资项目应予否决。这常常是
作为资本的机会成本。最低预期收益率是一个项
目可接受的最低内部收益率，或是用于计算净现
值、净效益投资比率或效益成本比率的贴现率。
cut over forest
Secondary forest that has already been logged but
regrown.
砍伐过的森林，再生林
已砍伐过，但又再生的次级森林。