財(cái)會(huì)專(zhuān)業(yè)詞匯C

1、Ccurrent ratio 流動(dòng)比率capital structure ratio 資本結(jié)構(gòu)比率calculation inspection 計(jì)算檢查calculation 計(jì)算calculator 計(jì)算器calendar variation 日歷變動(dòng)calendar year 日歷年度call 期前償還，期前兌回，催繳股款，買(mǎi)方期權(quán)callable bond 可提前兌回債券callable preferred stock 可提前兌回優(yōu)先股call deposit 活期存款called bond 已要求兌回的債券called-up capital 已催繳股本call feature 提前兌回

2、特征call loan 活期拆放貸款call money 活期拆放貸款call-of-more option 購(gòu)買(mǎi)雙倍股票期權(quán)call option 買(mǎi)方期權(quán)，股票購(gòu)買(mǎi)期權(quán)call premium 提前兌回溢價(jià)call price 提前兌回價(jià)格call privilege 提前兌回權(quán)利call provision 提前兌回條款cambism 外匯兌換業(yè)務(wù)cambist 外匯經(jīng)銷(xiāo)商cancelable lease 可取消租約cancellation 撤銷(xiāo)，注銷(xiāo)cancelled check 注銷(xiāo)支票capacity 生產(chǎn)能力，償債能力capacity cost 生產(chǎn)能力成本，經(jīng)營(yíng)能力成本capa

3、city operating rate 生產(chǎn)能力利用率capacity to borrow 借款能力capacity to contract 訂約能力，訂約資格capacity utilization rate 生產(chǎn)能力利用率capacity utilization variance 成產(chǎn)能力利用差異CAPA Conference 亞洲和太平洋會(huì)計(jì)師聯(lián)合會(huì)會(huì)議CAPA Projects 亞洲和太平洋會(huì)計(jì)師聯(lián)合聯(lián)合會(huì)工作計(jì)劃capital 資本，資本性資產(chǎn)capital account 資本賬戶(hù)capital accumulation 資本積累capital additions 資本增值capi

4、tal adjustment account 資本調(diào)整帳戶(hù)capital allowance 資本減免capital and drawing account 業(yè)主資本和提款賬戶(hù)capital and liabilities ratio 資本負(fù)債比率capital appreciation 資本升值capital asset 資本性資產(chǎn)capital asset pricing model 資本性資產(chǎn)計(jì)價(jià)模型capital authorized 額定資本，法定資本capital bonus 資本紅利capital budget 資本預(yù)算capital budgeting manager 資本預(yù)算

5、經(jīng)歷capital coefficient 資本系數(shù)capital composition 資本構(gòu)成capital consumption 資本耗用capital consumption allowance 資本耗用稅額減免capital contributed in excess of par value 實(shí)繳股本的股票溢價(jià)capital cost 資本成本，資本成本率capital deepening 資本深化capital deficit 資本虧蝕capital duty 資本稅capital employed 運(yùn)用資本capital expenditure 資本支出capital ex

6、penditure budget 資本支出預(yù)算capital expenditure decision 資本支出決策capital export 資本輸出capital flight 資本外流capital form capitalization issue 從資本化股票發(fā)行獲得資本capital from consolidation 從合并獲得資本capital from donation 從捐贈(zèng)獲得資本capital from treasury stock transaction 從庫(kù)存股份交易獲得資本capital fund 資本基金capital gain 資本利的，資本收益capit

7、al gain net income 資本凈收益額capital gain tax 資本利的稅，受益稅capital gain treatment 資本利得優(yōu)惠待遇。資本收益優(yōu)惠待遇capital gearing 資本齒輪傳動(dòng)作用capital graph 資本圖表capital growth bond 資本增值債券capital impairment 資本減損capital improvement 資本改造支出capital income 資本收益capital instruments 資本票據(jù)capital invested 已投股本capital investment 資本投資capit

8、al investment appraisal 資本投資評(píng)價(jià)capital intensive 資本密集capital investment decision 資本投資決策capital issue資本發(fā)行capitalization 資本化capitalization of earnings 收益資本化capitalization of interest 利息資本化capitalization of reserve 公積金的資本化capitalization rate 資本化速率,資本化折算率capitalized expense 資本化費(fèi)用capitalized value 資本化價(jià)值ca

9、pitalized lease 資本租賃capital leverage 資本杠桿作用capital liability 資本性負(fù)債capital loan 資本性貸款capital loss 資本損失capital maintenance concept資本保持概念，資本維護(hù)概念capital maintenance reserve資本維護(hù)準(zhǔn)備金capital market 資本市場(chǎng)capital market based accounting 已資本市場(chǎng)為基礎(chǔ)的會(huì)計(jì)capital market line 資本市場(chǎng)貝塔風(fēng)景線(xiàn)capital movement 資本流動(dòng)capital outla

10、y 資本支出capital-output ratio 資本產(chǎn)值比率capital paid-in 實(shí)繳股本，投入股本capital projects fund 基本建設(shè)基金capital rationing decision 資本分配決策capital recovery 資本回收capital redemption reserve 資本償還準(zhǔn)備金capital reduction 縮減資本capital reorganization 資本改組capital requirement 資本需要量capital reserve 資本公積金capital return 投資回收率，資本收益率capit

11、al risk 資本風(fēng)險(xiǎn)capital savings 資本節(jié)約capital stock 股本capital stock authorized 額定股本，法定股本capital stock discount 股本折價(jià)capital stock outstanding 發(fā)行在外股本，流通在外股本capital stock premium 股本溢價(jià)capital stock subscription 認(rèn)購(gòu)股本capital structure 資本結(jié)構(gòu)capital structure decision 資本結(jié)構(gòu)決策capital structure ratio 資本結(jié)構(gòu)比率capital st

12、ructure theory 資本結(jié)構(gòu)理論capital sum 資本總額capital surplus資本盈余capital tax資本稅capital transaction 資本業(yè)務(wù)，資本賬務(wù)capital transfer tax 資本轉(zhuǎn)讓稅capital turnover 資本周轉(zhuǎn)率capital verification 資本驗(yàn)證，驗(yàn)資capitation fee 按人均攤的費(fèi)用capitation tax 人頭稅captive finance company 集團(tuán)公司附屬財(cái)務(wù)公司，集團(tuán)公司附屬金融公司captive insurance company 集團(tuán)公司附屬保險(xiǎn)公司card

13、 loan 卡式貸款cargo 貨運(yùn)，運(yùn)費(fèi)cargo insurance 貨運(yùn)保險(xiǎn)cargo receipt 貨運(yùn)收據(jù)cargo syndicate 貨運(yùn)保險(xiǎn)局集團(tuán)cargo underwrite 貨運(yùn)承保商carriage 運(yùn)輸，運(yùn)費(fèi)carriage inward 運(yùn)入運(yùn)費(fèi)carriage outward 運(yùn)出運(yùn)費(fèi)carried interest 附帶權(quán)益carried party 權(quán)益轉(zhuǎn)讓方carrier 承運(yùn)商carriers lien 承運(yùn)商留置權(quán)carriers risk 承運(yùn)商風(fēng)險(xiǎn)carryback 移前扣減，結(jié)轉(zhuǎn)前期扣減carry forward 轉(zhuǎn)次頁(yè)，結(jié)轉(zhuǎn)下頁(yè)，移后扣減，結(jié)轉(zhuǎn)

14、后期扣減carrying cost 置存成本，儲(chǔ)存成本carrying party 權(quán)益轉(zhuǎn)入方carrying value 置存價(jià)值，抵押品價(jià)值carryover 結(jié)轉(zhuǎn)下期扣減，移后扣減，結(jié)轉(zhuǎn)庫(kù)存量，滾存量Cartel 卡特爾cartel price 卡特爾價(jià)格，壟斷價(jià)格case law 判例法cash 現(xiàn)金，兌現(xiàn)cashability 變現(xiàn)能力cash account 現(xiàn)金帳戶(hù)，現(xiàn)購(gòu)，現(xiàn)金往來(lái)帳戶(hù)cash accounting 現(xiàn)金會(huì)計(jì)cash against documents 評(píng)單據(jù)付款，交單付款cash and carry 現(xiàn)購(gòu)自運(yùn)cash and delivery 交貨付款cash

15、asset 現(xiàn)金資產(chǎn)cash audit 現(xiàn)金審計(jì)cash balance 現(xiàn)金結(jié)存，現(xiàn)金余額cash basis accounting 現(xiàn)金收付制，收付實(shí)現(xiàn)制會(huì)計(jì)cash before delivery 交貨前付款cash bonus 現(xiàn)金紅利cash bool 現(xiàn)金簿，現(xiàn)金收支簿cash break-even analysis 現(xiàn)金損益分界分析cash budget 現(xiàn)金預(yù)算cash capital 現(xiàn)金資本cash card 現(xiàn)金卡cash commodity 現(xiàn)貨cash contract 現(xiàn)金合同cash control 現(xiàn)金控制cash cost 現(xiàn)金成本cash cow 現(xiàn)金牛c

16、ash credit 現(xiàn)金付出，現(xiàn)金透支cash deficit 現(xiàn)金短絀cash cycle 現(xiàn)金循環(huán)，現(xiàn)金周期cash decision model 現(xiàn)金決策模型cash department 現(xiàn)金部門(mén)cash deposit ratio 現(xiàn)金準(zhǔn)備金對(duì)存款負(fù)債比率cash disbursements journal 現(xiàn)金支出日記賬cash discount 現(xiàn)金折扣cash dispenser 自動(dòng)提款機(jī)cash dividend 現(xiàn)金股利cash down 即期付款cash drain 現(xiàn)金枯竭cash earning 現(xiàn)金贏余，現(xiàn)金收益cash equivalent 現(xiàn)金等價(jià)物cash

17、 equivalent value 現(xiàn)金等值cash flow 現(xiàn)金流轉(zhuǎn)，現(xiàn)金流量cash flow accounting 現(xiàn)金流量會(huì)計(jì)cash flow adequacy ratio 現(xiàn)金流量充足程度比率cash flow analysis 現(xiàn)金流量分析cash-flow budget 現(xiàn)金流量預(yù)算cash-flow fixed-charge coverage 現(xiàn)金流量?jī)敻豆潭ㄙM(fèi)用能力cash flow forecast現(xiàn)金流量預(yù)測(cè)cash flow statement 現(xiàn)金流量表cash flow from financing activities 籌資活動(dòng)產(chǎn)生的現(xiàn)金流量cash flow

18、 from investing activities 投資活動(dòng)產(chǎn)生的現(xiàn)金流量cash flow from operating activities 營(yíng)業(yè)活動(dòng)產(chǎn)生的現(xiàn)金流量cash flow instatement 現(xiàn)金流量表cash flow stream 現(xiàn)金流cash-flow to capital-expenditure ratio 現(xiàn)金流量對(duì)資本的比率cash-flow to current-debt ratio現(xiàn)金流量對(duì)流動(dòng)負(fù)債的比率cash-flow to long-term debt ratio 現(xiàn)金流量對(duì)長(zhǎng)期債務(wù)比率cash-flow to total-debt ratio現(xiàn)金

19、流量對(duì)負(fù)債總額的比率cash forecast 現(xiàn)金預(yù)算cash fund 現(xiàn)金基金，現(xiàn)金款項(xiàng)cashier 出納主管cashiers check銀行本票cash inflow 現(xiàn)金流入（量）cash in transit 在途現(xiàn)金cash item 現(xiàn)金項(xiàng)目cash journal現(xiàn)金日記賬cashless/checkless economy 無(wú)現(xiàn)金和無(wú)支票經(jīng)濟(jì)cash limit 現(xiàn)金限額cash management現(xiàn)金管理cash management service現(xiàn)金管理服務(wù)cash manager 現(xiàn)金經(jīng)理cash on delivery 貨到付款，交貨付款cash on han

20、d庫(kù)存現(xiàn)金cash on shipment 裝船付款cash order現(xiàn)金訂貨，訂貨付款；現(xiàn)金匯票，匯款單cash outflow現(xiàn)金流出（量）cash payment journal現(xiàn)金支出日記賬cash position現(xiàn)金狀況，現(xiàn)金頭寸cash position ratio 現(xiàn)金狀況比率，現(xiàn)金頭寸比率cash price 付現(xiàn)價(jià)格cash purchase付現(xiàn)購(gòu)買(mǎi)cash ratio付現(xiàn)比率cash receipt現(xiàn)金收據(jù)cash receipt journal現(xiàn)金收入日記賬cash records現(xiàn)金紀(jì)錄cash register現(xiàn)金出納機(jī)cash report 現(xiàn)金報(bào)告cash r

21、equirement 現(xiàn)金需要量cash reserve現(xiàn)金準(zhǔn)備金cash residual value現(xiàn)金殘值cash sale現(xiàn)銷(xiāo)cash settlement 現(xiàn)金結(jié)算cash shortage現(xiàn)金短缺cash shortage and overages 現(xiàn)金缺溢cash statement現(xiàn)金報(bào)表cash surrender value現(xiàn)金退保金cash to current liability ratio 現(xiàn)金對(duì)流動(dòng)負(fù)債比率cash transaction 現(xiàn)金交易，現(xiàn)金業(yè)務(wù)cash turnover ratio現(xiàn)金周轉(zhuǎn)率cash voucher現(xiàn)金憑單cash with order

22、現(xiàn)金訂貨，訂貨付款cash yield現(xiàn)金收益率casting 加計(jì)，合計(jì)casual audit臨時(shí)審計(jì)casualty insurance意外災(zāi)害損失保險(xiǎn)casualty loss意外損失catalogue商品目錄catalogue price商品目錄價(jià)格catch-up adjustment追補(bǔ)調(diào)整catch-up depreciation追補(bǔ)折舊catch-up entry追補(bǔ)分錄cats and dogs 可疑證券cause and effect analysis因果分析cause and effect analysis diagram因果分析圖表caution money 保證金C

23、CM examination 注冊(cè)現(xiàn)金經(jīng)理考試ceded company 分保承保公司，分保承保商ceiling 最高限額ceiling price最高限價(jià)center for excellence in financial management優(yōu)秀財(cái)務(wù)管理人員活動(dòng)中心center for international education and research in accounting 國(guó)際教育和研究中心center of auti-fraud resource反欺詐信息中心central bank 中央銀行central bank of central bank 中央銀行的中央銀行cen

24、tral corporate expense公司總部費(fèi)用centralization 集權(quán)centralized cash management 集中化現(xiàn)金管理centralized purchasing集中采購(gòu)，集中進(jìn)貨central processing unit中央處理器central tendency集中趨勢(shì)centre for social and environmental accounting research社會(huì)和會(huì)計(jì)環(huán)境研究中心certain annuity 固定年金certainty 確定性certainty decision 確定性政策certainty equivale

25、nt確定性等值certainty equivalent coefficient確定性等值系數(shù)certCM program 國(guó)際現(xiàn)金管理人員證書(shū)頒發(fā)計(jì)劃certificate 執(zhí)照，證書(shū)certificate of auditor審計(jì)師證書(shū)certificate of beneficial interest股權(quán)受益證書(shū)certificate of bonds債權(quán)證書(shū)certificate of capital stock股權(quán)證書(shū)certificate of capital verification 驗(yàn)資證書(shū)certificate of deposit定期存款單，大額存款單certificate

26、of incorporation 公司登記證書(shū)，公司注冊(cè)證書(shū)certificate of indebtedness借據(jù)certificate of protest拒付證書(shū)certificate of reasonable value 合理價(jià)值證明書(shū)certificate of release解除抵押證書(shū)certificate of stock股票certificate accountant注冊(cè)會(huì)計(jì)師certificate bookkeeper注冊(cè)薄記師certificate business appraiser注冊(cè)企業(yè)估價(jià)師certified cash manager注冊(cè)現(xiàn)金經(jīng)理certifi

27、ed check保付支票certified copy簽證副本，核實(shí)副本certified financial examiner注冊(cè)財(cái)務(wù)檢查師certified financial management注冊(cè)財(cái)務(wù)管理人員certified financial planner注冊(cè)財(cái)務(wù)計(jì)劃師certified financial statement 簽證財(cái)務(wù)報(bào)表，簽證會(huì)計(jì)報(bào)表certified forensic account注冊(cè)司法會(huì)計(jì)師certified fraud examiner注冊(cè)舞弊檢查師certified government auditing professional注冊(cè)政府審計(jì)人員c

28、ertified government financial manager注冊(cè)政府財(cái)務(wù)經(jīng)理certified information security manager注冊(cè)信息安全經(jīng)理certified information system auditor注冊(cè)信息系統(tǒng)審計(jì)師certified insolvency and reorganization advisor注冊(cè)無(wú)力償付和資本重組咨詢(xún)師certified internal auditor國(guó)際注冊(cè)內(nèi)部審計(jì)師certified invoice簽證發(fā)票certified management accountant注冊(cè)管理會(huì)計(jì)師certified

29、 professional environmental auditor注冊(cè)環(huán)境審計(jì)師certified property manager注冊(cè)財(cái)產(chǎn)經(jīng)理certified property specialist注冊(cè)財(cái)產(chǎn)管理專(zhuān)家certified public account注冊(cè)公共會(huì)計(jì)師certified public accountant-person financial specialist注冊(cè)公共會(huì)計(jì)師和個(gè)人財(cái)物專(zhuān)家certified public finance officer注冊(cè)財(cái)務(wù)官員certified valuation analyst注冊(cè)估價(jià)分析師certifying bank 付

30、款保證銀行certifying officer簽付員cesser期限終止，責(zé)任結(jié)束cession財(cái)產(chǎn)轉(zhuǎn)讓?zhuān)ｋU(xiǎn)金額轉(zhuǎn)讓CFA Examination特許財(cái)務(wù)分析師職稱(chēng)考試CFEExamination注冊(cè)舞弊檢查師考試CFO Act財(cái)務(wù)總裁法CFO direct Network財(cái)務(wù)總裁專(zhuān)用互聯(lián)網(wǎng)CFO Council財(cái)務(wù)總裁委員會(huì)CFP Examination 注冊(cè)財(cái)務(wù)計(jì)劃師職稱(chēng)考試CGFM Examination 注冊(cè)政府財(cái)務(wù)經(jīng)理考試chain discount連鎖折扣chain index環(huán)比指數(shù)chain liquidation 連鎖清算chairman of the board of d

31、irectors董事長(zhǎng)chairmans report董事長(zhǎng)報(bào)告challenge盤(pán)查change fund 找零備用金change in accounting estimate 會(huì)計(jì)估計(jì)的變動(dòng)change in accounting principle會(huì)計(jì)原則的變動(dòng)，會(huì)計(jì)準(zhǔn)則的變動(dòng)change in reporting entity會(huì)計(jì)報(bào)告?zhèn)€體的變動(dòng)change prices accounting 物價(jià)變動(dòng)會(huì)計(jì)character字符，特性，性質(zhì)character classification按性質(zhì)分類(lèi)character recognition system字符識(shí)別系統(tǒng)charge費(fèi)用，借記，

32、賒賬，置留權(quán)chargeable expense 列支費(fèi)用chargeable gain應(yīng)稅利得，應(yīng)稅收益chargeable period應(yīng)稅期charge account賒賬，賒賬賬戶(hù)charge and discharge statement信托財(cái)產(chǎn)或遺產(chǎn)收支報(bào)表charge card賒賬卡charge off注銷(xiāo)charge sale賒銷(xiāo)charge forward貨到先付charge on assets資產(chǎn)留置權(quán)charges paid 費(fèi)用付訖charges prepaid預(yù)付費(fèi)用charging order 資產(chǎn)留置命令charitable contribution deduct

33、ion工藝捐款扣減，慈善捐款扣減charitable organization 公益機(jī)構(gòu)，慈善團(tuán)體charitable trust公益信托，慈善信托charity statement公益事業(yè)機(jī)構(gòu)報(bào)表charm price吸引價(jià)格chart圖，圖表charter 許可證，執(zhí)照chartered accountant特許會(huì)計(jì)師chartered certified accountant特許注冊(cè)會(huì)計(jì)師chartered financial analyst特許金融分析師，特許財(cái)務(wù)分析師chartered financial consultant特許財(cái)務(wù)咨詢(xún)師chartered investment c

34、ounselor特許投資咨詢(xún)師chartered management accountant 特許管理會(huì)計(jì)師chartist圖表分析師chartist theory圖表分析理論chart of accounts賬戶(hù)分類(lèi)表chattel動(dòng)產(chǎn)chattel mortgage 動(dòng)產(chǎn)抵押chattel mortgage bond 動(dòng)產(chǎn)抵押債券cheap money 低息資金check支票，檢查，核對(duì)check account 支票賬戶(hù)，活期存款賬戶(hù)check and balance system制約平衡制度，制衡制度check book 支票薄check book stubs支票薄存根check cl

35、earing 支票清算check crossed generally普通劃線(xiàn)支票check crossed specially 特別劃線(xiàn)支票check digit檢驗(yàn)數(shù)位checking account 支票賬戶(hù)，活期存款賬戶(hù)checking deposit活期存款check list核對(duì)清單check mark核對(duì)符號(hào)check off 核對(duì)無(wú)誤，扣款check outstanding 未兌現(xiàn)支票check register支票登記薄check-signing equipment 支票簽字設(shè)備check to bearer不記名支票check to order記名支票check verifi

36、cation 支票驗(yàn)證cheque支票Chicago board options exchange芝加哥期權(quán)交易所chief accountant總會(huì)計(jì)師，會(huì)計(jì)主任chief auditor總審計(jì)師，審計(jì)主任chief cashier總出納，出納主任chief financial officer 公司財(cái)務(wù)總裁chief executive officer首席執(zhí)行官chief financial officers act財(cái)務(wù)總裁法chief financial officers council財(cái)務(wù)總裁委員會(huì)chief information officer公司信息總裁chief risk off

37、icer公司風(fēng)險(xiǎn)總裁chose in action 法律訴訟上的產(chǎn)權(quán)chose in possession 實(shí)際占有的產(chǎn)權(quán)chronological book 序時(shí)帳薄chronological record 序時(shí)紀(jì)錄CIA code of conduct注冊(cè)內(nèi)部審計(jì)是職業(yè)道德守則CIA examination 注冊(cè)內(nèi)部審計(jì)師職稱(chēng)考試CIC program特許投資咨詢(xún)師職稱(chēng)頒發(fā)計(jì)劃CIF price到岸價(jià)格circularization 通函詢(xún)證circular letter of credit流通信用證circulating asset流動(dòng)資產(chǎn)circulating capital 流動(dòng)資本

38、，流動(dòng)資金circulating liability流動(dòng)負(fù)債CISA examination 注冊(cè)信息系統(tǒng)審計(jì)師職稱(chēng)考試CISM examination 注冊(cè)信息安全經(jīng)理職稱(chēng)考試civil liability民事責(zé)任civil suit 民事訴訟civil tax penalty 民事稅收罰金claim索賠，賠償，債權(quán)產(chǎn)權(quán)claimee 被索賠人claimer索賠人classification of accounts 賬戶(hù)分類(lèi)表classification of assets資產(chǎn)分類(lèi)classification of liabilities負(fù)債分類(lèi)classification of stock

39、holders equity股東產(chǎn)權(quán)分類(lèi)classified balance sheet分類(lèi)資產(chǎn)負(fù)債表classified common stock 分類(lèi)普通股classified income statement 分類(lèi)損益表classified income tax分類(lèi)所得稅classified property tax分級(jí)財(cái)產(chǎn)稅classified trial balance 分類(lèi)試算表class-life depreciation system分類(lèi)折舊年限制度clause條款claused bill of exchange付條款匯票claused bill of lading 付條款提貨

40、單claw back 追回稅款Clayton Antitrust Act克萊頓反托拉斯法案clean 不附帶保留條件，不附帶保留意見(jiàn)clean acceptance 單純承兌，無(wú)條件承兌clean audit單純審計(jì)clean bill of exchange 光票匯票clean bill of lading 清潔提貨單clean float自由浮動(dòng)，單純浮動(dòng)clean letter of credit光票信用證clean opinion 無(wú)保留審計(jì)意見(jiàn)clean price不付利息價(jià)格clean surplus concept凈盈余clearance 報(bào)關(guān)；票據(jù)清算；清倉(cāng)clearance

41、agent報(bào)關(guān)代理商clearance fee 報(bào)關(guān)手續(xù)費(fèi)，進(jìn)出港手續(xù)費(fèi)clearance paper 報(bào)關(guān)許可證，進(jìn)出港許可證clearance sale清倉(cāng)減價(jià)銷(xiāo)售clear days結(jié)算日數(shù)clearers票據(jù)清算所，票據(jù)清算銀行clearing 票據(jù)沖銷(xiāo)，票據(jù)清算;債務(wù)結(jié)算clearing account結(jié)轉(zhuǎn)賬戶(hù)，清算賬戶(hù)clearing agent報(bào)關(guān)代理商clearing bank 票據(jù)清算銀行，票據(jù)清算所會(huì)員銀行clearing currency清算貨幣clearing cycle結(jié)算周期，清算周期clearing fee清算費(fèi)用clearing house 票據(jù)清算所clear

42、ing house agent票據(jù)清算代理商Clearing House Interbank Payment System銀行內(nèi)部票據(jù)清算支付系統(tǒng)Clearing House Automated Payment System票據(jù)清算所自動(dòng)支付系統(tǒng)clearing house statement 票據(jù)清算清單clear-up clause清理?xiàng)l款clear-up period清理期clearical error筆誤，記錄錯(cuò)誤clerk 辦事員，職員client客戶(hù)，委托人client representation letter客戶(hù)申訴書(shū)，情況說(shuō)明書(shū)close company 不公開(kāi)招股公司clo

43、sed account已結(jié)帳戶(hù)closed-end已規(guī)定限額closed-end credit固定限額信貸，固定期限信貸closed-end investment trust固定股份投資信托closed-end mortgage限額抵押closed-end mutual fund 固定股份共同基金closed indent限定委托訂貨單closely-held company 不公開(kāi)招股公司closing 結(jié)帳，收盤(pán)closing adjustment結(jié)賬調(diào)整，決算調(diào)整closing balance期末余額closing date 結(jié)帳日期，截止日期closing entry結(jié)賬分錄closi

44、ng inventory 期末存貨closing price收盤(pán)價(jià)格closing procedure 結(jié)帳程序，決算程序closing rate收盤(pán)匯率closing rate method收盤(pán)匯率法cluster sampling分類(lèi)抽樣法code 代碼，代號(hào)；法規(guī)，守則；code of conduct行為守則，行為準(zhǔn)則coding 編碼coding of accounts賬戶(hù)編碼coefficient系數(shù)coefficient of correlation 相關(guān)系數(shù)coefficient of determination 判定系數(shù)coefficient of variation 變差系數(shù)

45、co-financing聯(lián)合融資coin 硬幣coincident indication 重合指標(biāo)coinsurance共同保險(xiǎn)，聯(lián)合保險(xiǎn)coinsurance clause共同保險(xiǎn)條款coinsurer聯(lián)合承保商collateral 抵押品，擔(dān)保品collateral bond抵押品擔(dān)保債券collateralize作抵押，提供抵押collateral loan抵押品 擔(dān)保貸款collateral security抵押品，附屬擔(dān)保品collateral-trust bonds抵押品擔(dān)保信托債券collateral value抵押品價(jià)值collectability可收回性collectible

46、 accounts 可收回賬款collectibles收藏物collecting bank 托收銀行collection 收賬，托收collection agency 收賬代理商collection charge托收費(fèi)collection department收賬部門(mén)collection forecast收賬預(yù)測(cè)collection letter收賬信函collection method 收賬法collection on delivery貨到付款collection on document 跟單托收collection period 收款期collection policy收賬政策collec

47、tion ratio 應(yīng)收賬款比率collection service 收賬服務(wù)collection ownership集體所有制collusion 竄通作弊collusive tendering 竄通投標(biāo)column欄，列columnar accounts 多欄式日記賬columnar cash journal多欄式現(xiàn)金日記賬columnar journal 多欄式日記賬co-maker聯(lián)合出票人co-manager報(bào)銷(xiāo)銀團(tuán)協(xié)理銀行combination 聯(lián)合，合并combination rate聯(lián)運(yùn)費(fèi)率combined attributes and variables samping 屬性

48、與變量混合抽樣法combined financial statement 合并財(cái)務(wù)報(bào)表，合并會(huì)計(jì)報(bào)表combined journal and ledger合并日記分類(lèi)賬，日記總帳combined reliability復(fù)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管理者論commercial arbitration商業(yè)銀行commercial bill商業(yè)匯票commercial computers商用電子計(jì)算機(jī)commercial cre

49、dit商業(yè)信用commercial credit company商業(yè)信貸公司commercial discount商業(yè)折扣commercial document 商業(yè)憑單，商業(yè)單據(jù)commercial finance company商業(yè)金融公司commercial invoice 商業(yè)發(fā)票commercial law商法commercial letter of credit商業(yè)信用證commercial monopoly商業(yè)壟斷commercial paper商業(yè)票據(jù)commercial paper rate商業(yè)票據(jù)利率commercials商業(yè)股票commission傭金，手續(xù)費(fèi)commis

50、sion agent傭金代理商commission broker傭金經(jīng)紀(jì)人commitment承付款項(xiàng)，承諾貸款commitment fee承諾費(fèi)commitment for capital expenditure已承付的資本支出committed cost已承擔(dān)成本，已承付成本committee委員會(huì)committee of audit審計(jì)委員會(huì)committee of inspection檢查委員會(huì)commodity商品，貨物commodity broker商品經(jīng)紀(jì)人commodity exchange商品交易所commodity futures商品期貨交易commodity future

51、s contract商品期貨合同commodity market商品交易市場(chǎng)commodity price商品價(jià)格，初級(jí)商品價(jià)格commodity price index商品價(jià)格指數(shù)Common Business Oriented Language普通商業(yè)語(yǔ)言common carrier公共運(yùn)輸業(yè)，公共承運(yùn)商common cost共同成本common customs tariff共同關(guān)稅稅率common dollar等值美元common-dollar accounting等值美元會(huì)計(jì)，等值貨幣會(huì)計(jì)common expense共同費(fèi)用，聯(lián)合費(fèi)用common law習(xí)慣法，不成文法common p

52、roperty共同財(cái)產(chǎn)common stock普通股common-size financial statement共同尺度財(cái)務(wù)報(bào)表，共同尺度會(huì)計(jì)報(bào)表common stock dividend普通股股票股利common stock equivalent等同普通股common stockholder普通股股東Common Stock Index普通股股票價(jià)格指數(shù)common stock ratio 普通股比率common stock valuation 普通股計(jì)價(jià)communication protocal通信協(xié)議communications softwares通信軟件community社區(qū)，共有

53、，共享community income共同收益community of intest共同權(quán)益，共同權(quán)益集團(tuán)community property共有財(cái)產(chǎn)commutation折算commuted value折算價(jià)值Companies Registration Office公司注冊(cè)管理局company公司company act公司法company auditor公司審計(jì)師company director公司懂事company finance公司財(cái)務(wù)company fraud 公司欺詐company goal公司目標(biāo)company incorporated注冊(cè)公司company law公司法comp

54、any limited by guarantee擔(dān)保有限公司company limited by share股份優(yōu)先公司company liquidation account公司清算帳戶(hù)company officer公司高級(jí)職員company of limited liability有限公司，有限責(zé)任公司company of unlimited liability無(wú)限公司，無(wú)限責(zé)任公司company promoter 公司創(chuàng)辦人company reserve 公司公積金company seal公司印章company secretary公司秘書(shū)company specific risk 公司個(gè)別

55、風(fēng)險(xiǎn)company tax公司稅comparability可比性comparative accounting比較會(huì)計(jì)comparative analysis比較分析comparative cost advantage比較成本優(yōu)勢(shì)comparative international accounting國(guó)際比較會(huì)計(jì)comparative statement比較財(cái)務(wù)報(bào)表，比較會(huì)計(jì)報(bào)表compatibility兼容性，兼容能力compensating balance補(bǔ)償性存款compensating errors抵消性錯(cuò)誤compensating payment補(bǔ)償性報(bào)酬compensation 報(bào)酬，酬金；補(bǔ)償，賠償compensation trade補(bǔ)償貿(mào)易compensati