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.comcompetent 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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