财务英语英汉对照表 (C)
2009-01-06 09:39:35 作者：reindeer 来源：edu.wuliu800.com 浏览次数：0
来源:华人物流网
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
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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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