财务英语英汉对照表 (C)
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- current ratio流动比率
- capital structure ratio资本结构比率
- current ratio流动比率
- calculation inspection 计算检查
- calculation 计算
- calculator计算器
- calendar variation 日历变动
- calendar year 日历年度
- call 期前偿还，期前兑回，催缴股款，买方期权
- callable bond 可提前兑回债券
- callable preferred stock 可提前兑回优先股
- call deposit 活期存款
- called bond 已要求兑回的债券
- called-up capital 已催缴股本
- call feature 提前兑回特征
- call loan 活期拆放贷款
- call money 活期拆放贷款
- call-of-more option 购买双倍股票期权
- call option 买方期权，股票购买期权
- call premium 提前兑回溢价
- call price 提前兑回价格
- call privilege 提前兑回权利
- call provision 提前兑回条款
- cambism 外汇兑换业务
- cambist 外汇经销商
- cancelable lease 可取消租约
- cancellation 撤销，注销
- cancelled check 注销支票
- capacity 生产能力，偿债能力
- capacity cost 生产能力成本，经营能力成本
- capacity operating rate 生产能力利用率
- capacity to borrow 借款能力
- capacity to contract 订约能力，订约资格
- capacity utilization rate 生产能力利用率
- capacity utilization variance 成产能力利用差异
- CAPA Conference 亚洲和太平洋会计师联合会会议
- CAPA Projects 亚洲和太平洋会计师联合联合会工作计划
- capital 资本，资本性资产
- capital account 资本账户
- capital accumulation 资本积累
- capital additions 资本增值
- capital adjustment account 资本调整帐户
- capital allowance 资本减免
- capital and drawing account 业主资本和提款账户
- capital and liabilities ratio 资本负债比率
- capital appreciation 资本升值
- capital asset 资本性资产
- capital asset pricing model 资本性资产计价模型
- capital authorized 额定资本，法定资本
- capital bonus 资本红利
- capital budget 资本预算
- capital budgeting manager 资本预算经历
- capital coefficient 资本系数
- capital composition 资本构成
- capital consumption 资本耗用
- capital consumption allowance 资本耗用税额减免
- capital contributed in excess of par value 实缴股本的股票溢价
- capital cost 资本成本，资本成本率
- capital deepening 资本深化
- capital deficit 资本亏蚀
- capital duty 资本税
- capital employed 运用资本
- capital expenditure 资本支出
- capital expenditure budget 资本支出预算
- capital expenditure decision 资本支出决策
- capital export 资本输出
- capital flight 资本外流
- capital form capitalization issue 从资本化股票发行获得资本
- capital from consolidation 从合并获得资本
- capital from donation 从捐赠获得资本
- capital from treasury stock transaction 从库存股份交易获得资本
- capital fund 资本基金
- capital gain 资本利的，资本收益
- capital gain net income 资本净收益额
- capital gain tax 资本利的税，受益税
- capital gain treatment 资本利得优惠待遇。资本收益优惠待遇
- capital gearing 资本齿轮传动作用
- capital graph 资本图表
- capital growth bond 资本增值债券
- capital impairment 资本减损
- capital improvement 资本改造支出
- capital income 资本收益
- capital instruments 资本票据
- capital invested 已投股本
- capital investment 资本投资
- capital investment appraisal 资本投资评价
- capital intensive 资本密集
- capital investment decision 资本投资决策
- capital issue资本发行
- capitalization 资本化
- capitalization of earnings 收益资本化
- capitalization of interest 利息资本化
- capitalization of reserve 公积金的资本化
- capitalization rate 资本化速率,资本化折算率
- capitalized expense 资本化费用
- capitalized value 资本化价值
- capitalized lease 资本租赁
- capital leverage 资本杠杆作用
- capital liability 资本性负债
- capital loan 资本性贷款
- capital loss 资本损失
- capital maintenance concept资本保持概念，资本维护概念
- capital maintenance reserve资本维护准备金
- capital market 资本市场
- capital market based accounting 已资本市场为基础的会计
- capital market line 资本市场贝塔风景线
- capital movement 资本流动
- capital outlay 资本支出
- capital-output ratio 资本产值比率
- capital paid-in 实缴股本，投入股本
- capital projects fund 基本建设基金
- capital rationing decision 资本分配决策
- capital recovery 资本回收
- capital redemption reserve 资本偿还准备金
- capital reduction 缩减资本
- capital reorganization 资本改组
- capital requirement 资本需要量
- capital reserve 资本公积金
- capital return 投资回收率，资本收益率
- capital risk 资本风险
- capital savings 资本节约
- capital stock 股本
- capital stock authorized 额定股本，法定股本
- capital stock discount 股本折价
- capital stock outstanding 发行在外股本，流通在外股本
- capital stock premium 股本溢价
- capital stock subscription 认购股本
- capital structure 资本结构
- capital structure decision 资本结构决策
- capital structure ratio 资本结构比率
- capital structure theory 资本结构理论
- capital sum 资本总额
- capital surplus资本盈余
- capital tax资本税
- capital transaction 资本业务，资本账务
- capital transfer tax资本转让税
- capital turnover 资本周转率
- capital verification 资本验证，验资
- capitation fee按人均摊的费用
- capitation tax人头税
- captive finance company 集团公司附属财务公司，集团公司附属金融公司
- captive insurance company 集团公司附属保险公司
- card loan 卡式贷款
- cargo货运，运费
- cargo insurance 货运保险
- cargo receipt 货运收据
- cargo syndicate货运保险局集团
- cargo underwrite 货运承保商
- carriage 运输，运费
- carriage inward 运入运费
- carriage outward 运出运费
- carried interest 附带权益
- carried party 权益转让方
- carrier 承运商
- carrier’s lien 承运商留置权
- carrier’s risk 承运商风险
- carryback 移前扣减，结转前期扣减
- carry forward转次页，结转下页，移后扣减，结转后期扣减
- carrying cost 置存成本，储存成本
- carrying party权益转入方
- carrying value置存价值，抵押品价值
- carryover结转下期扣减，移后扣减，结转库存量，滚存量
- cartel 卡特尔
- cartel price 卡特尔价格，垄断价格
- case law 判例法
- cash 现金，兑现
- cashability变现能力
- cash account 现金帐户，现购，现金往来帐户
- cash accounting 现金会计
- cash against documents 评单据付款，交单付款
- cash and carry 现购自运
- cash and delivery交货付款
- cash asset 现金资产
- cash audit 现金审计
- cash balance 现金结存，现金余额
- cash basis accounting 现金收付制，收付实现制会计
- cash before delivery 交货前付款
- cash bonus 现金红利
- cash bool 现金簿，现金收支簿
- cash break-even analysis 现金损益分界分析
- cash budget现金预算
- cash capital 现金资本
- cash card 现金卡
- cash commodity 现货
- cash contract 现金合同
- cash control 现金控制
- cash cost 现金成本
- cash cow 现金牛
- cash credit现金付出，现金透支
- cash deficit 现金短绌
- cash cycle 现金循环，现金周期
- cash decision model 现金决策模型
- cash department 现金部门
- cash deposit ratio 现金准备金对存款负债比率
- cash disbursements journal 现金支出日记账
- cash discount 现金折扣
- cash dispenser 自动提款机
- cash dividend 现金股利
- cash down 即期付款
- cash drain 现金枯竭
- cash earning 现金赢余，现金收益
- cash equivalent现金等价物
- cash equivalent value现金等值
- cash fiow 现金流转，现金流量
- cash flow accounting 现金流量会计
- cash flow adequacy ratio 现金流量充足程度比率
- cash flow analysis 现金流量分析
- cash-flow budget现金流量预算
- cash-flow fixed-charge coverage现金流量偿付固定费用能力
- cash flow forecast现金流量预测
- cash flow statement 现金流量表
- cash flow from financing activities 筹资活动产生的现金流量
- cash flow from investing activities 投资活动产生的现金流量
- cash flow from operating activities 营业活动产生的现金流量
- cash flow instatement 现金流量表
- cash flow stream 现金流
- cash-flow to capital-expenditure ratio 现金流量对资本的比率
- cash-flow to current-debt ratio现金流量对流动负债的比率
- cash-flow to long-term debt ratio 现金流量对长期债务比率
- cash-flow to total-debt ratio现金流量对负债总额的比率
- cash forecast 现金预算
- cash fund 现金基金，现金款项
- cashier 出纳主管
- cashier’s check银行本票
- cash inflow 现金流入（量）
- cash in transit 在途现金
- cash item 现金项目
- cash journal现金日记账
- cashless/checkless economy 无现金和无支票经济
- cash limit 现金限额
- cash management现金管理
- cash management service现金管理服务
- cash manager 现金经理
- cash on delivery 货到付款，交货付款
- cash on hand库存现金
- cash on shipment 装船付款
- cash order现金订货，订货付款；现金汇票，汇款单
- cash outflow现金流出（量）
- cash payment journal现金支出日记账
- cash position现金状况，现金头寸
- cash position ratio 现金状况比率，现金头寸比率
- cash price 付现价格
- cash purchase付现购买
- cash ratio付现比率
- cash receipt现金收据
- cash receipt journal现金收入日记账
- cash records现金纪录
- cash register现金出纳机
- cash report 现金报告
- cash requirement 现金需要量
- cash reserve现金准备金
- cash residual value现金残值
- cash sale现销
- cash settlement 现金结算
- cash shortage现金短缺
- cash shortage and overages 现金缺溢
- cash statement现金报表
- cash surrender value现金退保金
- cash to current liability ratio 现金对流动负债比率
- cash transaction 现金交易，现金业务
- cash turnover ratio现金周转率
- cash voucher现金凭单
- cash with order现金订货，订货付款
- cash yield现金收益率
- casting 加计，合计
- casual audit临时审计
- casualty insurance意外灾害损失保险
- casualty loss意外损失
- catalogue商品目录
- catalogue price商品目录价格
- catch-up adjustment追补调整
- catch-up depreciation追补折旧
- catch-up entry追补分录
- cats and dogs 可疑证券
- cause and effect analysis因果分析
- cause and effect analysis diagram因果分析图表
- caution money 保证金
- CCM examination 注册现金经理考试
- ceded company 分保承保公司，分保承保商
- ceiling 最高限额
- ceiling price最高限价
- center for excellence in financial management优秀财务管理人员活动中心
- center for international education and research in accounting 国际教育和研究中心
- center of auti-fraud resource反欺诈信息中心
- central bank 中央银行
- central bank of central bank 中央银行的中央银行
- central corporate expense公司总部费用
- centralization 集权
- centralized cash management 集中化现金管理
- centralized purchasing集中采购，集中进货
- central processing unit中央处理器
- central tendency集中趋势
- centre for social and environmental accounting research社会和会计环境研究中心
- certain annuity 固定年金
- certainty 确定性
- certainty decision 确定性政策
- certainty equivalent确定性等值
- certainty equivalent coefficient确定性等值系数
- certCM program 国际现金管理人员证书颁发计划
- certificate 执照，证书
- certificate of auditor审计师证书
- certificate of beneficial interest股权受益证书
- certificate of bonds债权证书
- certificate of capital stock股权证书
- certificate of capital verification 验资证书
- certificate of deposit定期存款单，大额存款单
- certificate of incorporation 公司登记证书，公司注册证书
- certificate of indebtedness借据
- certificate of protest拒付证书
- certificate of reasonable value 合理价值证明书
- certificate of release解除抵押证书
- certificate of stock股票
- certificate accountant注册会计师
- certificate bookkeeper注册薄记师
- certificate business appraiser注册企业估价师
- certified cash manager注册现金经理
- certified check保付支票
- certified copy签证副本，核实副本
- certified financial examiner注册财务检查师
- certified financial management注册财务管理人员
- certified financial planner注册财务计划师
- certified financial statement 签证财务报表，签证会计报表
- certified forensic account注册司法会计师
- certified fraud examiner注册舞弊检查师
- certified government auditing professional注册政府审计人员
- certified government financial manager注册政府财务经理
- certified information security manager注册信息安全经理
- certified information system auditor注册信息系统审计师
- certified insolvency and reorganization advisor注册无力偿付和资本重组咨询师
- certified internal auditor国际注册内部审计师
- certified invoice签证发票
- certified management accountant注册管理会计师
- certified professional environmental auditor注册环境审计师
- certified property manager注册财产经理
- certified property specialist注册财产管理专家
- certified public account注册公共会计师
- certified public accountant-person financial specialist注册公共会计师和个人财物专家
- certified public finance officer注册财务官员
- certified valuation analyst注册估价分析师
- certifying bank 付款保证银行
- certifying officer签付员
- cesser期限终止，责任结束
- cession财产转让，保险金额转让
- CFA Examination特许财务分析师职称考试
- CFE Examination注册舞弊检查师考试
- CFO Act财务总裁法
- CFO direct Network财务总裁专用互联网
- CFO Council财务总裁委员会
- CFP Examination 注册财务计划师职称考试
- CGFM Examination 注册政府财务经理考试
- chain discount连锁折扣
- chain index环比指数
- chain liquidation 连锁清算
- chairman of the board of directors董事长
- chairman’s report董事长报告
- challenge盘查
- change fund 找零备用金
- change in accounting estimate 会计估计的变动
- change in accounting principle会计原则的变动，会计准则的变动
- change in reporting entity会计报告个体的变动
- change prices accounting 物价变动会计
- character字符，特性，性质
- character classification按性质分类
- character recognition system字符识别系统
- charge费用，借记，赊账，置留权
- chargeable expense 列支费用
- chargeable gain应税利得，应税收益
- chargeable period应税期
- charge account赊账，赊账账户
- charge and discharge statement信托财产或遗产收支报表
- charge card赊账卡
- charge off注销
- charge sale赊销
- charge forward货到先付
- charge on assets资产留置权
- charges paid 费用付讫
- charges prepaid预付费用
- charging order 资产留置命令
- charitable contribution deduction工艺捐款扣减，慈善捐款扣减
- charitable organization 公益机构，慈善团体
- charitable trust公益信托，慈善信托
- charity statement公益事业机构报表
- charm price吸引价格
- chart图，图表
- charter 许可证，执照
- chartered accountant特许会计师
- chartered certified accountant特许注册会计师
- chartered financial analyst特许金融分析师，特许财务分析师
- chartered financial consultant特许财务咨询师
- chartered investment counselor特许投资咨询师
- chartered management accountant 特许管理会计师
- chartist图表分析师
- chartist theory图表分析理论
- chart of accounts账户分类表
- chattel动产
- chattel mortgage 动产抵押
- chattel mortgage bond 动产抵押债券
- cheap money 低息资金
- check支票，检查，核对
- check account 支票账户，活期存款账户
- check and balance system制约平衡制度，制衡制度
- check book 支票薄
- check book stubs支票薄存根
- check clearing 支票清算
- check crossed generally普通划线支票
- check crossed specially 特别划线支票
- check digit检验数位
- checking account 支票账户，活期存款账户
- checking deposit活期存款
- check list核对清单
- check mark核对符号
- check off 核对无误，扣款
- check outstanding 未兑现支票
- check register支票登记薄
- check-signing equipment 支票签字设备
- check to bearer不记名支票
- check to order记名支票
- check verification 支票验证
- cheque支票
- Chicago board options exchange芝加哥期权交易所
- chief accountant总会计师，会计主任
- chief auditor总审计师，审计主任
- chief cashier总出纳，出纳主任
- chief financial officer 公司财务总裁
- chief executive officer首席执行官
- chief financial officers act财务总裁法
- chief financial officers council财务总裁委员会
- chief information officer公司信息总裁
- chief risk officer公司风险总裁
- chose in action 法律诉讼上的产权
- chose in possession 实际占有的产权
- chronological book 序时帐薄
- chronological record 序时纪录
- CIA code of conduct注册内部审计是职业道德守则
- CIA examination 注册内部审计师职称考试
- CIC program特许投资咨询师职称颁发计划
- CIF price到岸价格
- circularization 通函询证
- circular letter of credit流通信用证
- circulating asset流动资产
- circulating capital 流动资本，流动资金
- circulating liability流动负债
- CISA examination 注册信息系统审计师职称考试
- CISM examination 注册信息安全经理职称考试
- civil liability民事责任
- civil suit 民事诉讼
- civil tax penalty 民事税收罚金
- claim索赔，赔偿，债权产权
- claimee 被索赔人
- claimer索赔人
- classification of accounts 账户分类表
- classification of assets资产分类
- classification of liabilities负债分类
- classification of stockholders’ equity股东产权分类
- classified balance sheet分类资产负债表
- classified common stock 分类普通股
- classified income statement 分类损益表
- classified income tax分类所得税
- classified property tax分级财产税
- classified trial balance 分类试算表
- class-life depreciation system分类折旧年限制度
- clause条款
- claused bill of exchange付条款汇票
- claused bill of lading 付条款提货单
- claw back 追回税款
- Clayton Antitrust Act克莱顿反托拉斯法案
- clean 不附带保留条件，不附带保留意见
- clean acceptance 单纯承兑，无条件承兑
- clean audit单纯审计
- clean bill of exchange 光票汇票
- clean bill of lading 清洁提货单
- clean float自由浮动，单纯浮动
- clean letter of credit光票信用证
- clean opinion 无保留审计意见
- clean price不付利息价格
- clean surplus concept净盈余
- clearance 报关；票据清算；清仓
- clearance agent报关代理商
- clearance fee 报关手续费，进出港手续费
- clearance paper 报关许可证，进出港许可证
- clearance sale清仓减价销售
- clear days结算日数
- clearers票据清算所，票据清算银行
- clearing 票据冲销，票据清算;债务结算
- clearing account结转账户，清算账户
- clearing agent报关代理商
- clearing bank 票据清算银行，票据清算所会员银行
- clearing currency清算货币
- clearing cycle结算周期，清算周期
- clearing fee清算费用
- clearing house 票据清算所
- clearing house agent票据清算代理商
- Clearing House Interbank Payment System银行内部票据清算支付系统
- Clearing House Automated Payment System票据清算所自动支付系统
- clearing house statement 票据清算清单
- clear-up clause清理条款
- clear-up period清理期
- clearical error笔误，记录错误
- clerk 办事员，职员
- client客户，委托人
- client representation letter客户申诉书，情况说明书
- close company 不公开招股公司
- closed account已结帐户
- closed-end已规定限额
- closed-end credit固定限额信贷，固定期限信贷
- closed-end investment trust固定股份投资信托
- closed-end mortgage限额抵押
- closed-end mutual fund 固定股份共同基金
- closed indent限定委托订货单
- closely-held company 不公开招股公司
- closing 结帐，收盘
- closing adjustment结账调整，决算调整
- closing balance期末余额
- closing date 结帐日期，截止日期
- closing entry结账分录
- closing inventory 期末存货
- closing price收盘价格
- closing procedure 结帐程序，决算程序
- closing rate收盘汇率
- closing rate method收盘汇率法
- cluster sampling分类抽样法
- code 代码，代号；法规，守则；
- code of conduct行为守则，行为准则
- coding 编码
- coding of accounts账户编码
- coefficient系数
- coefficient of correlation 相关系数
- coefficient of determination 判定系数
- coefficient of variation 变差系数
- co-financing联合融资
- coin 硬币
- coincident indication 重合指标
- coinsurance共同保险，联合保险
- coinsurance clause共同保险条款
- coinsurer联合承保商
- collateral 抵押品，担保品
- collateral bond抵押品担保债券
- collateralize作抵押，提供抵押
- collateral loan抵押品 担保贷款
- collateral security抵押品，附属担保品
- collateral-trust bonds抵押品担保信托债券
- collateral value抵押品价值
- collectability可收回性
- collectible accounts 可收回账款
- collectibles收藏物
- collecting bank 托收银行
- collection 收账，托收
- collection agency 收账代理商
- collection charge托收费
- collection department收账部门
- collection forecast收账预测
- collection letter收账信函
- collection method 收账法
- collection on delivery货到付款
- collection on document 跟单托收
- collection period 收款期
- collection policy收账政策
- collection ratio 应收账款比率
- collection service 收账服务
- collection ownership集体所有制
- collusion 窜通作弊
- collusive tendering 窜通投标
- column栏，列
- columnar accounts 多栏式日记账
- columnar cash journal多栏式现金日记账
- columnar journal 多栏式日记账
- co-maker联合出票人
- co-manager报销银团协理银行
- combination 联合，合并
- combination rate联运费率
- combined attributes and variables samping 属性与变量混合抽样法
- combined financial statement 合并财务报表，合并会计报表
- combined journal and ledger合并日记分类账，日记总帐
- combined reliability复合可靠程度
- combined statement of income and retained earnings合并收益和留存收益表
- comfort letter 安慰信函
- commander theory管理者论
- commercial arbitration商业银行
- commercial bill商业汇票
- commercial computers商用电子计算机
- commercial credit商业信用
- commercial credit company商业信贷公司
- commercial discount商业折扣
- commercial document 商业凭单，商业单据
- commercial finance company商业金融公司
- commercial invoice 商业发票
- commercial law商法
- commercial letter of credit商业信用证
- commercial monopoly商业垄断
- commercial paper商业票据
- commercial paper rate商业票据利率
- commercials商业股票
- commission佣金，手续费
- commission agent佣金代理商
- commission broker佣金经纪人
- commitment承付款项，承诺贷款
- commitment fee承诺费
- commitment for capital expenditure已承付的资本支出
- committed cost已承担成本，已承付成本
- committee委员会
- committee of audit审计委员会
- committee of inspection检查委员会
- commodity商品，货物
- commodity broker商品经纪人
- commodity exchange商品交易所
- commodity futures商品期货交易
- commodity futures contract商品期货合同
- commodity market商品交易市场
- commodity price商品价格，初级商品价格
- commodity price index商品价格指数
- Common Business Oriented Language普通商业语言
- common carrier公共运输业，公共承运商
- common cost共同成本
- common customs tariff共同关税税率
- common dollar等值美元
- common-dollar accounting等值美元会计，等值货币会计
- common expense共同费用，联合费用
- common law习惯法，不成文法
- common property共同财产
- common stock普通股
- common-size financial statement共同尺度财务报表，共同尺度会计报表
- common stock dividend普通股股票股利
- common stock equivalent等同普通股
- common stockholder普通股股东
- Common Stock Index普通股股票价格指数
- common stock ratio 普通股比率
- common stock valuation 普通股计价
- communication protocal通信协议
- communications softwares通信软件
- community社区，共有，共享
- community income共同收益
- community of intest共同权益，共同权益集团
- community property共有财产
- commutation折算
- commuted value折算价值
- Companies Registration Office公司注册管理局
- company公司
- company act公司法
- company auditor公司审计师
- company director公司懂事
- company finance公司财务
- company fraud 公司欺诈
- company goal公司目标
- company incorporated注册公司
- company law公司法
- company limited by guarantee担保有限公司
- company limited by share股份优先公司
- company liquidation account公司清算帐户
- company officer公司高级职员
- company of limited liability有限公司，有限责任公司
- company of unlimited liability无限公司，无限责任公司
- company promoter 公司创办人
- company reserve 公司公积金
- company seal公司印章
- company secretary公司秘书
- company specific risk 公司个别风险
- company tax公司税
- comparability可比性
- comparative accounting比较会计
- comparative analysis比较分析
- comparative cost advantage比较成本优势
- comparative international accounting国际比较会计
- comparative statement比较财务报表，比较会计报表
- compatibility兼容性，兼容能力
- compensating balance补偿性存款
- compensating errors抵消性错误
- compensating payment补偿性报酬
- compensation 报酬，酬金；补偿，赔偿
- compensation trade补偿贸易
- compensation for damages损害补偿
- compensation for loss of office 解除职务损失补偿
- compensatory balance补偿性存款额，最低应存额
- compensatory stock option 补偿性购股权
- compensatory tariff补偿性关税
- Comperio普华勇道会计互联网www.pwcglobal.com
- competent auditor胜任的审计师，有法定资格的审计师
- competent evidential matter有效的证据材料
- competition竞争
- competitive bidding竞争性招标
- competitive price竞争价格
- competitive wage竞争性工资
- compilation of financial statement编制会计报表，编辑会计报表
- compilation report会计师编辑报告
- compiler language编译语言
- complete audit 全部审计
- complete cost全部成本
- complete cycle costs全部周期成本
- complete contract method全部完工法
- completed sales basis完成销售法，完成销售基准
- completeness完整性
- complete transaction完整性经济业务
- complete risk 完工风险
- complex capital structure复杂资本结构
- complex information processing复杂信息处理
- complex tariff复合税则，复合税率
- complex trust复杂信托
- compliance audit符合规章审计
- compliance test符合性抽查
- composite break-even point综合损益分界点，综合损益平衡点
- composite cost of capital综合资本成本
- composite depreciation method 综合折旧法
- composite depreciation rate综合折旧率
- composite service life综合使用年限
- composite tax rate综合税率
- composition 偿债协议，债务和解，资本构成
- composition of capital资本构成
- composition of creditors债券人清偿协议
- compound amount复利本利和
- compound amount of 1 dollar 一元的复利终值，1元的本利和
- compound arbitrage重复套汇，复合套汇
- compound discount复贴现息，复折现
- compound entry复合分录，复式分录
- compounding 复利计算
- compounding period 复利期
- compound interest复利
- compound interest method of depreciation复利折旧法
- compound interest table复利表
- compound tariff复合关税税率
- compound value复利值
- comprehensive annual financial report综合年度财务报告
- comprehensive audit综合审计
- comprehensive budget综合预算
- comprehensive income综合收益
- comprehensive insurance综合保险
- comprehensive policy综合保险单
- compromise和解，妥协
- comptroller主计长，审计长
- comptroller and auditor-general主计审计长
- comptroller general总审计长
- compulsory audit强制审计
- compulsory checkoff强制口款
- compulsory liquidation强制清算
- compuserve information service 电子计算机信息服务公司
- compustat标准普尔公司会计数据库
- compustat data标准普尔公司会计数据库数据
- computation errors计算错误，计算差错
- computed price推算价格，约定价格
- computer电脑，电子计算机
- computer-aided accounting电子计算机辅助会计
- computer-aided financial management电子计算机辅助财务管理
- computer-aided trading电子计算机辅助交易
- computer-based CPA exam电子计算机化注册公共会计师考试
- computer conference电子计算机会议
- computer file电子计算机文件，电子计算机档案
- computer fraud电子计算机舞弊
- computer hardware电子计算机硬件
- computerized accounting电算化会计
- computerized CPA exam电子计算机化注册公共会计师考试
- computerized electronic spreadsheet program电算化电子棋盘程序
- computerized inventory control system电算化存货控制系统
- computer network电子计算机网络，电子计算机互联网
- computer program电子计算机程序
- computer-related crime电子计算机犯罪
- computer security电子计算机安全措施
- computer service industry电子计算机服务业
- computer simulation电子计算机模拟
- computer software电子计算机软件
- computer software package电子计算机软件组合程序
- computer terminal电子计算机终端机
- computer-to computer interface电子计算机与电子计算机联接部件
- computer virus电子计算机病毒
- concealment隐瞒，匿报
- concealment of assets隐匿财产
- concealment of income隐匿收入
- concept概念
- concept of accounting control会计控制概念
- concept of all-inclusive income总括收益概念
- concept of capital maintenance资本维护概念
- concept of current operating income本期营业收益概念
- concept of distinguishing asset from expense划分资产和费用概念
- concept of distinguishing equity from income划分产权和收益观念
- conceptual framework会计概念构架，会计概念体系
- concern企业，商号
- concert-party agreements内部协议，内幕协议
- concession特许，特许权;折让，优惠
- concessionaire特许权享有人
- conciliation调停
- conciliator调停人
- conciseness简洁性
- concurrent insurance共同保险，同时保险
- concurrent tax jurisdiction共同行使的税收管辖权
- condemnation征用
- condemnation proceeds征用收入
- condensed financial statement简明财务报表，简明会计报表
- condition条件，状况
- condition acceptance附条件承兑
- condition bid附条件出价，附条件兼并出价
- condition bond附条件债券
- condition discharge附条件解除债务
- condition loan附条件贷款
- condition offer附条件报价
- condition sale附条件销售
- condition of affairs statement财产状况说明书，清算式资产负债表
- condition precedent先决条件
- conditions concurrent共存条件
- conditions of contract合同条件
- conditions of employment雇佣条件
- conditions of sale销售条件
- conduct money保证金
- confidence level置信水平，置信度
- confidential clause保密条款
- confidential information 机密信息
- confirmation确认，询证
- confirmation letter询证信函
- confirmed letter of credit保兑信用证
- confirming bank保兑银行，保付银行
- confirming house保兑商行，保付商行
- confiscated goods没收货物，充公货物
- confiscation 没收，充公
- confiscation risk 资产充公风险
- conflict of interest公私利益冲突，借公营私
- conglomerate combination 跨行业企业合并
- conglomerate company跨行业公司，集团公司
- conglomerate financial statement集团公司财务报表，集团公司会计报表
- conglomeration企业合并
- congressional budget office国会预算局
- congressional general accounting office国会审计总署
- consensus rate协商利率
- consent decree认同判决
- consent dividend认同股利
- consent letter认同信函
- consequences analysis后果分析
- consequential damage从属损害
- consequential loss从属损失
- conservatism保守性，稳健性
- conservatism principle稳健性原则
- conservative working capital policy保守性流动资金政策
- consideration履约报酬，对价
- consignee承销商，代销商
- consignment委托销售，寄销
- consignment account寄销帐户，寄销损益帐户
- consignment note寄销通知单
- consignment profit and loss寄销损益
- consignor寄销商
- consistency一致性
- consistency principle一致性原则
- consolidated annuities永久性统一公债
- consolidated bond统一公债，统一债券
- consolidated financial statement合并财务报表，合并会计报表
- consolidated goodwill合并商誉
- consolidated group合并集团
- consolidated income tax return合并所得税单
- consolidated mortgage合并抵押
- Consolidated Quotation Service统一报价服务
- consolidated retained earnings合并留存收益，合并留存盈余
- consolidation创立合并
- consolidated sinking fund统一偿债基金
- consolidated adjustment合并调整
- consolidation excess合并溢价
- consolidation goodwill合并商誉
- consols永久性统一公债
- consortium国际财团，国际银团
- consortium project国际财团投资项目
- constant cost不变成本
- constant dollar accounting不变美元会计
- constant-dollar income不变美元收益
- constant-dollar value 不变美元价值
- constant payment mortgage分期偿还固定金额抵押
- constant price不变价格
- constant purchasing power accounting不变购买力会计
- constituent company成员公司，子公司
- constrained optimization 受约束的最优化
- constraints约束因素，限制因素
- construction budget建筑预算，基建预算
- construction contract建筑合同
- construction contract accounting建筑合同会计
- construction cost建筑成本，建筑费用
- construction loan建筑贷款
- construction loan note基建贷款票据
- construction work in process在建工程
- constructive dividend推定股利
- constructive fraud推定欺诈
- constructive obligation推定债务
- constructive possession推定所有权
- constructive receipt推定收入，已获未收收入
- consulage领事签证费
- consular invoice领事签证发货票
- consultant顾问，咨询师
- consultant fee咨询费
- consulting services咨询服务
- consumed cost耗用成本
- consumer credit消费者信贷
- consumer credit act消费者信贷法
- consumer credit protection act 消费者信贷保护法
- consumer finance company消费者金融公司
- consumer installment credit消费者分期付款信贷
- consumer lease消费者租赁
- consumer price index消费品物价指数
- consumer’s association消费者协会
- consumer sovereignty消费者主权
- consumer tax 消费税
- consumption耗用，消费
- consumption publico合格会计师
- container cost包装成本，包装费用
- contango延期交割，交割延期费
- contango day 结算日，交割日
- continental depository receipt欧洲大陆证券存单
- Continental European accounting欧洲大陆会计
- contingency意外事项，或有事项
- contingency account意外准备帐户
- contingency clause意外事故条款
- contingency financial plan应急财务计划
- contingency insurance意外事故保险
- contingency management权变管理
- contingent annuity或有年金
- contingent asset或有资产
- contingent expense或有费用
- contingent fund意外损失金
- contingent fee或有佣金，或有劳务
- contingent interest或有权益
- contingent liability或有负债
- contingent projects或有投资项目
- contingent rental或有租金
- contingent reserve意外准备金
- contingent transaction或有经济业务，或有会计事项
- continuation clause展期条款
- continuation day展限日期，交割限期日
- continuing account连续帐户，结转帐户
- continuing appropriation连续拨款，连续经费
- continuing investment连续投资
- continuing professional education连续专业进修教育
- continuing security连续担保
- continuing of operation连续性经营
- continuing postulate连续性经营假设
- continuous annuity连续年金
- continuous audit连续审计
- continuous budget连续预算
- continuous compounding连续复利
- continuous contemporary accounting连续适应环境会计
- continuous inventory连续盘存
- continuous processing连续处理，连续生产
- continuous process method连续分步法
- continuous stocktaking连续盘存
- continuous variable连续变量
- contra抵消，对销
- contra account抵消帐户
- contraband goods禁运品，走私货
- contract合同
- contract audit合同审计
- contract auditorization 合同授权限额
- contract bond履约保证书，履约保证金
- contract by deed 契据，契据新式的合同
- contract carrier合同运输业，合同承运商
- contract clause合同条款
- contract cost 合同成本
- contract costing合同成本计算法
- contract financing合同筹资
- contract guarantee insurance合同保证保险
- contracting out转包
- contract labor合同工
- contract management合同管理
- contract market合同市场
- contract of employment雇佣合同
- contract of purchase进货合同
- contract of sale销货合同
- contract of service劳务合同，服务合同
- contractor订约人，承包商
- contract policy合同保险单
- contract price合同价格
- contractual liability合同义务
- contractual payment合同约定付款
- contractual rent合同租金
- contractual saving和约储蓄，约定储蓄
- contra entry对销分录
- contributed capital实缴股本
- contributed capital in excess of par value实缴股本的股票溢价
- contributed surplus实缴股本盈余
- contributed value贡献价值
- contribution摊缴股本，分担费用，贡献毛利，捐款，捐献
- contribution approach pricing贡献毛利定价法
- contribution clause分担条款
- contribution costing贡献成本计算法
- contribution margin贡献毛益，贡献毛利
- contribution margin analysis贡献毛利分析
- contribution margin income statement贡献毛利损益表
- contribution margin ratio贡献毛利率
- contribution margin variance贡献毛利差异
- contribution per unit单位贡献毛利
- contribution price贡献价格
- contribution theory贡献理论
- contributory承担连带责任偿还责任者，分担性的，分摊性的
- contributory pension plan分担退休金计划
- contributory value分担价值
- control控制，管制
- control account控制帐户，统制帐户
- control and performance accounting 控制和业绩评价会计
- control chart控制图表
- control concept会计控制概念
- control cost可控制成本
- controllable fixed cost可控制固定成本
- controllable profit可控制利润
- controlled account 被统制帐户
- controlled company受控制公司，子公司
- controlled foreign corporation受控制外国公司
- controlled market管制市场
- controlled price控制价格，管制价格
- controller会计主任，主计长
- controllership主计长职务，主计长职责
- controlling account统制帐户
- controlling company控股公司，母公司
- controlling-company accounting控股公司会计，母公司会计
- controlling interest控股股权，多数股权
- controlling stockholders控股股东
- control model控制模型
- control risk控制风险
- control test控制抽查
- convention常规
- conventional accounting常规会计
- conventional cash flow pattern常规现金流量模式
- conventional costing常规成本计算法
- conventional income statement常规损益表
- conventional lien常规留置权
- conventional loan常规贷款
- conversion兑换，换算，折算
- conversion cost转换成本，加工成本
- conversion date调换日期，兑换日期
- conversion discount兑换折价
- conversion exposure兑换风险暴露
- conversion issue兑换发行
- conversion premium兑换溢价
- conversion price兑换价格
- conversion privilege兑换权利
- conversion rate兑换率，折算率
- conversion right兑换权利，兑换选择权
- convertibility 可兑换性
- convertible bond可兑换债券
- convertible currency可兑换货币
- convertible preferred stock可兑换优先股
- convertibles可兑换证券
- conveyance转让，转让证书
- cook 窜改帐目
- cooked books假帐
- cooperative合作社
- cooperative bank合作银行
- cooperative enterprise合作企业
- coownership共有制，共同所有制
- coownership共有公司
- coownership of property共有财产
- coproduct联产品
- copy副本，副联
- copyright版权
- copyright royalty版税
- core memory磁芯存储器
- cornering the market作市挟仓，垄断市场
- corner point角点
- corporate accounting 公司会计
- corporate anorexia公司厌食症
- corporate bond公司债券
- corporate bylaws公司章程细则
- corporate capitalism公司资本主义
- corporate charter公司执照
- corporate equity公司产权
- corporate failure公司破产，公司倒闭
- corporate finance公司财务
- corporate finance net公司财务网
- corporate image公司形象
- corporate income tax公司所得税
- corporate information website公司信息网站
- corporate joint venture合资经营公司
- corporate law公司法
- corporate liquidation公司清算
- corporate objective公司目标，公司经营目标
- corporate planning公司规划，公司计划
- corporate planning model公司计划模型
- corporate preference items公司纳税优惠项目
- corporate raider公司掠夺者
- corporate readjustment公司帐务重新调整
- corporate reorganization公司改组
- corporate report公司报告
- corporate risk公司风险
- corporate social accounting公司社会会计
- corporate social objective公司社会目标
- corporate social report公司社会责任报告
- corporate social responsibility 公司社会责任
- cost-push inflation成本推动型通货膨胀
- cost ratio 成本比率
- cost records成本记录
- cost recovery成本回收
- cost-recovery method 成本回收法
- cost-reduction programs降低成本计划
- cost reimbursable contract成本补偿合同
- cost report成本报告
- cost responsibility center成本责任中心
- cost saving成本节约
- cost sheet成本单，成本计算单
- cost standard成本标准
- cost statement成本报表
- cost structure成本结构
- cost system成本制度
- cost to price ratio成本对售价的比率
- cost unit成本单位
- cost value成本价值
- cost variance成本差异
- cost variance analysis成本差异分析
- cost-volume formula成本－业务量公式
- cost-volume-profit analysis成本－销量－利润分析
- cost-volume-profit chart成本－销量－利润表
- cosurety联保人，联保公司
- counterbalancing error自动抵消的差错
- counter-bid买方竞价
- counter claim反索赔
- counterfeit money伪造货币
- counterfoil票据存根
- countermand止付，挂失
- countermark标记，符号
- counter offer反报价，买方还价
- counterparty risk签约对方风险
- countersign会签
- counter trade对销贸易
- countervailing credit对销信用证
- countervailing tariff反倾销关税，反补贴关税
- country of origin原产地，产地国
- country quota国别配额
- country risk国别风险
- coupon息票
- coupon bond息票债券
- coupon rate息票利率
- coupon security息票证券
- coupon stripping息票撕离，息票拆卖
- court of auditors审计法院
- court of bankruptcy破产法院
- court of claims索赔法院
- court order法院命令
- court trust法院信托
- covenant合同条款，保证条款
- cover弥补，抵偿；保证金，抵押财产；补进
- coverage保险金额，保额;偿债准备金
- coverage ratio偿债能力比率
- coverage interest arbitrage抛补利息套利
- covering entry详细分录；演饰分录
- cover into缴回
- cover note暂保单，承保单
- CPA assurance service注册公共会计师信息安全服务
- CPA firm注册公共会计师事务所
- CPA info注册公共会计师咨询网
- CPE Center专业进修教育中心
- CPFO Certificate注册公共财务官员职称证书
- CPP accounting现时购买力会计
- crash cost应急成本
- creative accounting创造型会计
- credit贷方，贷记，信用，信贷；减免，抵免
- credit account信用帐户
- credit agency评信机构，信用调查机构
- credit agreement贷款协议
- credit analysis信用分析
- credit analyst信用分析师
- credit application贷款申请书
- credit authorization信用审批
- credit balance贷方余额
- credit card贷记卡，信用卡
- credit ceiling信贷最高限额
- credit clearing信用清算，信贷清算
- credit control信用控制
- credit crunch信用紧张
- credit department信用部门
- credit entry贷方分录
- credit guarantee信用保证，信用担保
- credit inflation信用膨胀
- credit information interchange信用信息交换
- credit instruments信用工具，信用票据
- credit insurance信用保险
- credit investigation信用调查
- credit items贷项
- credit limit贷款限额，信贷额度
- credit line贷款限额，信贷额度
- credit loss赊帐损失
- credit management信用管理
- credit manager信用经理
- credit market信贷市场
- credit memorandum贷项通知单
- creditor债权人
- creditors应付帐款
- creditors’ committee债权人委员会
- creditor’s equity债权人产权
- creditor’s equity ratio债权人产权比率
- creditor’s ledgr债权人分类帐
- credit period信用期限，付款期限
- credit policy信用政策
- credit purchase赊购
- credit rating评定信用等级
- credit reference信用调查信息
- credit-reference agency信用调查机构
- credit report信用调查报告
- credit risk信用风险
- credit sale赊销
- credit-sale agreement赊销协议
- credit scoring信用评分
- credit side贷方
- credit slip贷方传票
- credit squeeze信用紧缩
- credit standard信用标准
- credit status信用状况
- credit system信用制度
- credit terms信贷条件
- credit transaction信用交易，信用业务
- credit union信用互助会
- credit worthiness信用可靠性
- creeping inflation爬行通货膨胀
- creeping takeover爬行兼并
- criminal fraud刑事舞弊，刑事欺诈
- criminal investigation犯罪调查，刑事调查
- criminal liability刑事责任
- criminal tax penalty刑事税收罚金
- criterion标准
- critical path accounting关键路径会计
- critical path analysis关键路径分析
- cross-allocation method交叉分摊法，交互分摊法
- cross-border listing跨国界上市交易
- cross-check交叉核对
- cross-default clause交互违约条款
- crossed check横线支票，画线支票
- cross-guarantees交叉担保，交互担保
- cross rate交叉汇率，套算汇率
- cross-reference交叉索引，交互索引
- cross-section analysis截面分析
- cum附有
- cum-all附有各种权利
- cum-bonus附有红利
- cum-coupon附息票债券
- cum-dividend附有股利
- cum-interest附有利息
- com-rights附权，附认购新股权
- cumulative dividend累计股利
- cumulative preference share累积先股
- cumulative preferred stock share累积优先股
- cumulative voting累积投票权
- currency通货，货币
- currency appreciation货币升值
- currency areas货币区域
- currency basket货币组合
- currency bloc货币集团
- currency clause货币条款
- currency control货币管制
- currency convertility货币可兑换性
- currency deflation通货紧缩
- currency depreciation货币贬值
- currency diversification 外币币种分散
- currency exchange货币币种互换
- currency exposure外币风险暴露
- currency futures外币期货
- currency inflation货币膨胀
- currency option外币购买权，外币期权
- currency risk外币风险
- currency indices外币指数
- currency swap货币币种互换
- current流动的，本期的
- current account活期存款帐户，往来帐户
- current asset流动资产
- current asset ratio流动资产比率
- current asset turnover流动资产周转率
- current cash equivalent现时资金等值
- current cost现时成本
- current cost accounting现时成本会计
- current cost depreciation现时成本折旧
- current cost financial statement现时成本财务报表，现时成本会计报表
- current cost income现时成本收益
- current cost of goods sold现时销货成本
- current cost operating profit现时成本营业利润
- current cost valuation现时成本计价
- current debt流动债务
- current deposit活期存款
- current expense本期费用，经常费用
- current fund流动基金
- current funds流动资金
- current income本期收益
- current investment短期投资
- current liability流动负债
- current/non-current method 流动－非流动项目法
- current operating income concept本期营业收益
- current-outlay cost现付成本
- current period本期
- current period adjustment本期调整
- current price现时价格，现时销售价格
- current purchasing power现时购买力
- current purchasing power accounting现时购买力会计
- current rate method现时汇率法
- current ratio流动比率
- current replacement cost现时重置成本
- current return本期收益率
- current selling price现时售价
- current selling price valuation现时售价计价
- current standard cost现行标准成本
- current tax本期税额
- current taxable income本期应税收益
- current value现付价值;现值
- current value accounting现值会计
- current yield本期收益率
- curtailment削减，紧缩
- curve fitting曲线配合
- custodial accounting保管会计
- custodial responsibility保管责任
- custodian保管人
- custodian trustee受托保管人
- custody保管
- custody account代管帐户
- custom惯例
- customary discount习惯折扣，惯例折扣
- customary form惯例格式
- customary price惯例价格
- customer顾客，客户
- customer agent客户代理人，客户代理商
- customer default客户违约
- customer risk客户风险
- customer’s accounts应收客帐
- customer’s advance客户预付款
- customer’s deposits客户保证金，客户定金
- customer’s ledger客户分类帐
- customer’s trade贸易惯例，国际贸易惯例
- customs海关，关税，惯例，贸易惯例
- customs bond海关保税
- customs broker保关经济人，报关行
- customs classification海关征税商品分类目录
- customs clearance 结关，清关
- customs cooperation council nomenclature海关合作委员会关税商品目录
- customs declaration保关单
- customs drawback海关退税
- customs duty关税
- customs invoice海关发货票
- customs office海关
- customs preventive officer海关缉私员
- customs service关税局
- customs tariff关税税则，关税税率
- customs valuation海关估价
- cut off 截止，截帐
- cut off date截止日期，截帐日期
- cut off errors截止误差，截帐误差
- cut off point取舍分界点
- cut off rate 投资项目取舍收益率
- cut off statement 截止报表，截帐报表
- cut off test截止抽查，截帐抽查
- CVP analysis成本－销量－利润分析
- cyber investment互联网投资
- cyberspace互联网世界
- cycle billing循环开帐单
- cycle inventory循环盘存
- cyclical fluctuations周期性波动
- cyclical indicator周期性经济指标
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