財務(wù)英語詞典財務(wù)術(shù)語中英文對照

1、A:abandoned property廢棄財產(chǎn)面abandonment廢棄、放棄貨載（海運(yùn)保險中遇有損失，貨主放棄原貨，取得全額賠償）abandonment charges廢棄費(fèi)用abatement折扣abnormal depreciation特別折舊above par超出票面價格absorbed burden (同applied expenses)已吸收負(fù)荷absorbed costs已吸收成本absorbed declination已吸收跌價absorbed expenses (同applied burden)已吸收費(fèi)用absorption吸收abstract book收支撮要簿abst

2、racts撮要表acceptable accounting principle可歲接受會計原理acceptable principle可接受原理acceptance承兌；承兌匯票acceptance maturity record承兌票據(jù)到期記錄acceptance payable應(yīng)付承兌票據(jù)acceptance receivable承競票據(jù)登記簿accepted accounting principles已接受會計原理accepted draft (bills) 已承兌匯票Accepter 受票人Accommodation bill; accommodation note (kite); a

3、ccommodation paper欠單Account帳；帳戶；會計科目Accountability會計責(zé)任Accountable warrant責(zé)任支出的支付命令（即事前未經(jīng)審計的支付命令）Accountancy 會計官；會計學(xué)；會計工作Accountant 會計員Accountant general 會計長；會計主任Accountant in bankruptcy破產(chǎn)核算員Account balanced 結(jié)平的帳戶Account bill帳單Account books 帳簿 (同books of accounts)Account classification 帳戶分類（同classifi

4、cation of accounts）Account current 往來帳Account form 帳戶式Account form of balance sheet 帳戶式資產(chǎn)負(fù)債表Account form of profit and loss statement 帳戶式損益表Account payable 應(yīng)付未付帳Account (fiscal) year會計年度Account year 帳戶年度Accounting 會計； 會計學(xué)Accounting books會計簿冊Accounting control會計統(tǒng)制Accounting convention會計慣例Accounting d

5、epartment會計部Accounting documents會計憑證Accounting item會計科目Accounting machines 會計機(jī)器Accounting on the accrual basis 權(quán)責(zé)發(fā)生會計制Accounting on the cash basis 現(xiàn)金收付會計制Accounting organization 會計組織Accounting period 會計期間Accounting personnel 會計人員Accounting practice 會計實務(wù)Accounting principles 會計原理Accounting procedure

6、會計程序Accounting reports 會計報告Accounting standards 會計準(zhǔn)則Accounting statement 會計報表Accounting system 會計制度Accounting theory 會計理論Accounting unit 會計單位Accounting year 會計年度Account of bankruptcy破產(chǎn)帳Account of executors遺產(chǎn)清冊Account of payments 支出表Account of proceedings 遺產(chǎn)會計報告Account of receipts 收入表Account of recei

7、pts and payments 收支表Account of the exchequer國庫帳Account receivable 應(yīng)收帳款A(yù)ccounts sales 承銷清單Accounts if treasury 公庫帳；金庫帳Accounts payable 應(yīng)付帳款A(yù)ccounts payable ledger 應(yīng)付帳款分類帳；應(yīng)付帳款分戶帳Accounts payable register 應(yīng)付帳款登記簿Accounts receivable 應(yīng)收帳款A(yù)ccounts receivable assigned 應(yīng)收帳款轉(zhuǎn)讓Accounts receivable discounted

8、應(yīng)收帳款內(nèi)貼現(xiàn)Accounts receivable ledger 應(yīng)收帳款分類帳；應(yīng)收帳款分戶帳Accounts receivable register 應(yīng)收帳款登記簿Account title 收戶名稱；會計科目Account titles for annual expenditures 歲入科目Account to give, giving account 支出帳目Accrual basis 權(quán)責(zé)應(yīng)計制；權(quán)現(xiàn)發(fā)生制；應(yīng)計制；發(fā)生制Accrued assets 流動資產(chǎn)；應(yīng)收未收款項Accrued bond interest 應(yīng)收未收債券利息Accrued cumulative divid

9、ends 應(yīng)收未收股利Accrued depreciation 應(yīng)攤未攤折舊Accrued dividends 應(yīng)計股利Accrued expenses 應(yīng)計費(fèi)用Accrued income 應(yīng)計收益Accrued interest payable 應(yīng)付應(yīng)計利息Accrued interest receivable 應(yīng)收應(yīng)計利息Accounts items 應(yīng)計項目Accounts liabilities 流動負(fù)責(zé)Accounts payables 應(yīng)付應(yīng)計項目Accounts payroll 應(yīng)計薪工Accounts profits 應(yīng)計利益Accounts receivables 應(yīng)收應(yīng)計

10、項目Accounts rent 應(yīng)計租費(fèi)Accounts taxes 應(yīng)計稅捐Accounts wages 應(yīng)計工資Accumulated deficit 累積虧絀Accumulated depreciation 累積折舊Accumulated dividends 未發(fā)累積股利Accumulated profits 滾存利益；累積利益Accumulated surplus 滾存盈馀；累積盈馀Accumulation 累積Accumulation of discount 折價的累積Accumulation schedule 累積表Accumulative sinking fund 累積償債基金A

11、ccursed items 期前債務(wù)Acquisition cost 取得成本Active assets 活動資產(chǎn)（指常有本利出入的資產(chǎn)）Active debt 活動債務(wù)Actual partner 普通股東Actual cost 實際成本Actual debts 實際債務(wù)Actual depreciation 實際折舊Actual liabilities 實際負(fù)值A(chǔ)ctual value 實際價值A(chǔ)ctual machine 加數(shù)機(jī)Additional budget 追加預(yù)算Additional order 添辦定貨；增加定貨Additional part of a bill 期票附件Add

12、itional payment 追加支付Additions 增加固定資產(chǎn)Additions to property through surplus 由盈馀增加的財產(chǎn) Adjunct account 附加帳戶Adjusting entries整理帳Adjustment account 整理帳目Adjustment memo 高整憑單Administration account 管理科目Administration budget 行政預(yù)算Administration expenses 管理費(fèi)用Administration section 管理之部（分部損益表的一部分）Administrative

13、accounting 管理會計 (為供給管理員管理上所需資料的會計)Administrative expenses管理費(fèi)用Administrator 遺產(chǎn)管理人Admissible assets 可稅資產(chǎn)Ad valued duty 從價稅Advame freight 預(yù)付運(yùn)費(fèi)Advance department 放款部Advances 預(yù)付；墊款A(yù)dvances to officers and employees 職工預(yù)支Adventure 短期投機(jī)買賣Adventure accounts 短期投機(jī)買賣帳Advertising expenses (fee) 廣告費(fèi)Advertising ex

14、penses prepaid 預(yù)付廣告費(fèi)Advice note 通知書Advice of audit 審核通知書Advice of drawing 支匯票通知書Affiliated company, affiliated corporation 聯(lián)絡(luò)公司 （與持有其股份的公司發(fā)生聯(lián)系的公司）Affiliated interests 聯(lián)絡(luò)股權(quán)After cost 后續(xù)成本（指銷售后仍須繼續(xù)支付的成本）After date 發(fā)票后After sight 見票后Agency 代理；代理處；代理人Agency accounts 代理帳；代理會計Agent 代理人Aggregate balance sh

15、eet 合并資產(chǎn)負(fù)債表Aging 分期（指依到期日先后，而將應(yīng)收帳款分類而言）Agio 貨幣找換貼水Agreements 契約Allied company 聯(lián)號（業(yè)務(wù)上合作）All inclusive income statement 統(tǒng)括性損益表（包括經(jīng)常及非常損益）Allocation 分配Allotted annual receipts 歲入分配數(shù)Allotment(s) 股份；分配Allotments 分配數(shù)（此是志指股票、債券等的分配於請求認(rèn)購人而言）Allotments for annual expenditures 歲出分配數(shù)allowance津貼；折讓；備抵；減免Allowan

16、ce for bad debts 備抵壞帳Allowance for depreciation 備抵折舊Allowance on 折讓準(zhǔn)備Allowance reserve 折讓及回扣Allowances and rebates 折讓及回扣All purpose balance sheet 通用資產(chǎn)負(fù)債表All purpose financial statements 通用決算表Amalgamated balance sheet 合并資產(chǎn)負(fù)債表Amalgamation 創(chuàng)立合并Amortization 攤銷；攤還；折舊Amortization of premium 溢價的攤銷Amortizat

17、ion 攤銷表 Amount 總數(shù)Amount insured 保險金額Amount of credit side 貸方金額Amount of financial statement 決算表的分析Analysis sheet 分析表Analytical accounting 分析會計；分析會計學(xué)Analytical columns 分析欄Analytical journal 多欄日記帳 (同columnar journal)Analytical record 分析記錄Analytical statements 分析表Analytic product 分成的產(chǎn)品Ancillary revenue

18、 副業(yè)收入Aula appropriation 歲定經(jīng)費(fèi)Annual audit 年度查帳Annual balance 年終決算表Annual budgetary surplus or deficit 歲計馀絀Annual closing 年度決算Annual expenditure 歲出Annual receipts 歲入Annual reckoning 年度計算Annual report 決算書Annual report on auditing and inspecting (inspection) 年度審計報告書Annual revenue 歲入Annual statement 年度決算

19、表 Annuities 年金Annuity certain 確定年金Annuity due 期首年金；即付年金Annuity method 年年折舊法Annuity trust account 年付金信托帳Anticipated profits 預(yù)期利益Anticipated revenue 預(yù)計收Anticipation warrants payable 預(yù)計應(yīng)付支付命令Locations and allotment book 股份認(rèn)購及分配簿Application for shares 認(rèn)股書Application of fund statement 資金運(yùn)用 表 (同statement

20、of application of funds) Applied expenses 已分配費(fèi)用Applied manufacturing expenses 已分配制造費(fèi)用Applied material handling expenses 已分配材料管理費(fèi)用Applied selling and administrative expenses 已分配銷售及管理費(fèi)用Apportioned charges 攤派費(fèi)用Apportionment 分派Appraisal 估價Appraisal company 估價公?Appraisal of plant assets 設(shè)備資產(chǎn)的估價Appraisal

21、surplus 估價盈馀Appraised value 估定價值A(chǔ)ppraisement 估價（同appraisal）Appreciated value 增漲價值A(chǔ)ppreciation 漲價Appropriated materials 撥定材料（原料）Appropriated profits 撥定利益Appropriated surplus撥定盈馀Appropriation撥用；撥款；歲出預(yù)算Appropriation account盈馀分撥帳Appropriation allotment支出分配數(shù)；歲出分配數(shù)Appropriation analysis支出明細(xì)表；歲出明細(xì)表Appropri

22、ation budget 支出預(yù)算；歲出預(yù)算Appropriation encumbrance 支出保留數(shù)；歲出保留數(shù)Appropriation ledger 支出預(yù)算分類帳Appropriation section 盈馀分撥之部Appropriations for additions of property 歲出預(yù)算數(shù)Appropriations for repayment of funded debt 償還債款的撥款A(yù)ppropriations from surplus 盈馀的撥用Approval sales 試銷Approved budget 核定預(yù)算；法定預(yù)算Approved budg

23、et allotment 核定的分配預(yù)算Arbitrage 套利；套匯買賣Arbitrage account 國外套匯帳Arbitrated par 月臺票交易比例定價Arbitrated rate of exchange 匯兌比例價Arbitration of exchange 匯兌率比例Arrears 拖欠Articles of association, articles of incorporation 公司執(zhí)照；公司章程Articles of co partnership 合夥契約Assembly cost system 裝配成本制度Assembly type of industry

24、裝配式造業(yè)Assessed value 政府估定價值A(chǔ)ssessment 派繳額外股款；攤派捐稅；攤派權(quán)Assessment fund 攤派稅捐基金Assessment receipts 攤派稅捐收入Assessment receivable 應(yīng)收攤派稅捐Assessment rolls 攤派稅捐清冊Assessment valuation 攤派稅捐估價Assets 資產(chǎn)Asset accounts 資產(chǎn)帳戶；資產(chǎn)科目Asset income ratio 資產(chǎn)收益比率Asset ratio 資產(chǎn)比率Asset reserve 資產(chǎn)準(zhǔn)備Assets 資產(chǎn)Assets and liabilitie

25、s accounts 資產(chǎn)負(fù)債帳戶Assignable indirect charges 可分配間接費(fèi)用Assistance accountant 會計助理員Associated company 聯(lián)號（業(yè)務(wù)上聯(lián)系）Assumed cost, interest, etc 假定成本、利息等Assumed liabilities 代人承擔(dān)負(fù)債At par依照票面價格At sight, on demand 見票即付Auction 拍賣；競賣To put up for auction 付之拍賣To sell by auction 拍賣Auctioneer; endue master 拍賣者Audit 查

26、帳；審計Audit certificate 查帳證明書Audit clerk 查帳助理員Audit diary 查帳日記Audited vouchers 應(yīng)付支付憑單Audit expense 查帳費(fèi)用Audit fee 查帳公費(fèi)Auditing officers 審計人員Audit memorandum 查帳備望錄Audit of expenditures 步出審計Audit of public loans 公債審計Audit of public properties 公有財產(chǎn)審計Audit of returns 決算審計Audit of treasury 公庫審計Auditor 查帳員Au

27、ditors certificate查帳員證明書Auditors comments 查帳員意見書Auditors liability, auditors responsibility 查帳員的責(zé)任Auditors report查帳員報告書Audit programmed 查帳程序Audit report查帳報告書；審查報告Authorized capital 公稱資本Authority to purchase 委托購賣證Authorized capital 額定資本Authorized capital stock 額定股本Authorized capital stock account 法定股

28、本帳Authorized mortgage bonds 額定抵押債券Authorized value 額定價值A(chǔ)uxiliary accounting unit 附屬單位會計Auxiliary book(s) 補(bǔ)助帳簿Auxiliary material 補(bǔ)助材料（原料）Auxiliary record 補(bǔ)助記錄Auxiliary unit budget 附屬單位預(yù)算Available assets 可用資產(chǎn)Available balance 可用馀額Available cash 可用現(xiàn)金Available income 可用收益；可用收入Available surplus 可用盈馀Avail

29、 擔(dān)保付款A(yù)verage 平均數(shù)Average balance平均馀額；平均差額Average capital 平均資本Average cost平均成本Average due date平均到期日Average earnings平均業(yè)務(wù)收益Average inventory平均存貨Average investment平均投資額Average stock平均存貨Average unit cost平均單位成本Average unit price平均單價Average weight平均重量Averaging maturity平均到期日Averaging of accounts往來帳平均馀額Averag

30、ing stock計算平均存貨B:Back freight 退貨運(yùn)費(fèi)Back order 延期交貨Back order memo 延期交貨通知單Bad and doubtful account 呆帳Ad assets 壞資產(chǎn)Bad checks 空頭支票Bad debts 壞帳Balance (balance amount) 馀額；差額Balance account 結(jié)算帳戶Balance book 分類帳馀額簿；分類帳差額簿Balance brought forward 馀額（差額）承前Balance brought for ward from last year 上年馀額Balance c

31、arried down 移后頁Balance form of profit and loss statement 帳戶式損益表（同 account form of profit and loss statement）Balance forward 馀額移后Balance in our favor 我方受益Balance in your favor 你方受益Balance of account 差額Balance of stock system永續(xù)盤存制（同perpetual inventory system）Balance of stores records 存料馀額記錄Balance of

32、trade貿(mào)易差額；進(jìn)出口貨相差數(shù)Balance sheet accounts資產(chǎn)負(fù)債表；貨借對照表Balance sheet accounts資產(chǎn)負(fù)債表帳戶Balance sheet analysis資產(chǎn)負(fù)債表分析Balance sheet date資產(chǎn)負(fù)債表日期；結(jié)帳日Balance sheet for all purposes 通用資產(chǎn)負(fù)負(fù)表 (同all purpose balance sheet) Balance sheet giving effect to proposed financing 擬定理財計劃實施后的資產(chǎn)負(fù)債表Balance sheet income sheet rat

33、ios 資產(chǎn)負(fù)債與損益比率Balance sheet ratios 資產(chǎn)負(fù)債比率Balance ticket 決算單Balancing account 平衡帳戶Balancing ledger 馀額欄式分類帳Ballots 不記名票Bank account(s) 銀行往來帳Bank balance 銀行往來馀額Bank bill, bankers draft, bank draft, bank paper 銀行匯票Bankbook 銀行往來帳折Bank charges 銀行手續(xù)費(fèi)Bank check 銀行支單Bank commission 銀行酬勞金B(yǎng)ank deposits 銀行存款Bank

34、 discount 銀行貼現(xiàn)息Bank draft 銀行匯票Bankers acceptance 銀行承兌；銀行承兌匯Bankers ratio 匯銀行用比率Banking capital 銀行運(yùn)用資本Bank loans 銀行借款Bank overdraft 銀行透支Bank reconciliation statement 銀行往來調(diào)節(jié)表Bank register 銀行往來登記簿Banks, orders (cashiers orders) 本票Banks account title 銀行會計科目Bank statement 銀行結(jié)單Bank stock 銀行資本Bankruptcy 破產(chǎn)

35、Bank with whom the credits opened 往來銀行Bargain 買賣合同；議價Bargain money 定銀To bargain 立賣貨約；講價To buy at a bargain 訂購To strike a bargain 訂定合同Great bargain 廉價貨物Barter 交易物品Basic accounting unit 會計單位Basic price 基價Basic unit budget 單位預(yù)算Bearer bonds 無記名債券Bearer check 執(zhí)票人支票；來人支票Bearer stock 無記名股份Bearer stock cert

36、ificate 無記名股票Beginning inventory 期初存貨Below par 低於票面價格Beneficiary 受益人Benefit fund reserve 職工福利基金準(zhǔn)備Betterment order 添改自用資產(chǎn)通知單Bid 出價Bidder 出價者；競賣人Bid sheet 投票人名單Bill票據(jù)；帳單；匯票Bill at sight; demand bill (draft) 即期票據(jù)Bill for a term; period bill 兌換期票Billing 開發(fā)票Bill market 匯兌市面Bill of credit 付銀通知書Bill of exc

37、hange 匯票Bill of lading 提單Bill of material 規(guī)定用料單Bill of parcels; bill 發(fā)票Bill and accounts payable with terms 期付款項Bills and accounts receivable 期收款項Bills book (register) 票據(jù)簿（同notes book）Bills discounted 票據(jù)貼現(xiàn)（同notes discounted） Bills discounted with collateral securities 附擔(dān)保票據(jù)貼現(xiàn)Bills payable 應(yīng)付票據(jù)（同note

38、s payable）Bills rediscounted 應(yīng)收票據(jù)（同notes receivable）Bills rediscounted 票據(jù)再貼現(xiàn)Bills with collateral securities 有抵押品之票據(jù)Bill to bearer 不記名票據(jù)Bill to order debts 帳面?zhèn)鶆?wù)Book entry 帳面記錄Bookings 未交定貨Book inventory 帳面存貨Bookkeeper簿雇員；記帳員Bookkeeping 簿記；簿記學(xué)Bookkeeping by card system 卡片式簿記制Bookkeeping by single ent

39、ry 單式簿記Bookkeeping of bank 銀行簿記Bookkeeping system 簿記制度Bookkeeping transactions 簿記交易；簿記事項Book loss 帳面損失Book of estimates 概算書Book of final entry 終結(jié)帳簿；結(jié)帳記錄Book of first record 原始帳簿Book of original documents for payments 支出憑證簿Book of original documents for receipts 收入憑證簿Book of original entry (entries)

40、原始帳簿Book of secondary entry 轉(zhuǎn)記帳簿Book profits 帳面利益Books of accounts 帳簿Books of records 記錄簿Books surplus 帳面盈馀；公開盈馀Book value 帳面價值Borrowed capital 借入資本Boston ledger 波士頓式分類帳Bought book; purchase daybook; bought journal 進(jìn)貨簿Bought ledger 進(jìn)貨分類帳Bought note 賣貨據(jù)；賣貨單Bounty 獎勵金B(yǎng)ranch 支店；分店Branch accounts 支店（分店）

41、帳戶Branch cash account 支店（分店）現(xiàn)金帳戶Branch consignments (shipments) 寄交支店（分店）貨物Branch control account 支店（分店）統(tǒng)制帳戶Branch ledger 支店（分店）分類帳Branch ledger 分店總帳Branch office general account 支店往來帳戶Branch office report 支店報告Brand; chop 商標(biāo)；圓記Break even point 營業(yè)損益兩平點(diǎn)Break up value 拆卸價值Broker 經(jīng)紀(jì)人Brokerage 傭金、手續(xù)費(fèi)Broke

42、rage expenses 傭金費(fèi)用Brought 承前Brought forward 承前頁Brought forward account 前期滾結(jié)帳目Budget 預(yù)算Budget accounts 預(yù)算帳戶Budget allotment 分配預(yù)算Budget allowance 預(yù)備金B(yǎng)udgetary deficit 預(yù)算虧絀Budget control 預(yù)算統(tǒng)制Budget enforcement 預(yù)算執(zhí)行Budget estimation 概算Budget for annual receipts 歲入預(yù)算Budget for expenditures 歲出預(yù)算Budget for

43、 local government 地方預(yù)算Budget making 預(yù)算的編制Budget message 預(yù)算申請書Budget procedure 預(yù)算程序Budget reserve 預(yù)備金B(yǎng)udget statements 預(yù)算表Budget system 預(yù)算制度Budget year 預(yù)算年度Building expenses 房屋費(fèi)用Building fund reserve 建筑基金準(zhǔn)備Building service 房屋服務(wù)費(fèi)用Burden 負(fù)荷；制造費(fèi)用Burden appointment負(fù)荷分配；制造費(fèi)用分配Burden credit account已分配負(fù)荷（制造

44、費(fèi)用）帳戶Burden distribution 負(fù)荷分配Burden in process 在制負(fù)荷（同manufacturing expenses in process）Burden rates 負(fù)荷分配Business 營業(yè)商業(yè)；業(yè)務(wù)Carry on business, to 營業(yè)Establish a business, to 創(chuàng)業(yè)Give up a business, to 停業(yè)；歇業(yè)Set up a business to 開業(yè)Shut up a business to 停止?fàn)I業(yè)Start a business to開始Wind up (one-s) business to 閉業(yè)；

45、關(guān)店Business accountancy 商事會計 Business day 營業(yè)日Business enterprise 企業(yè)Business hours 營業(yè)時間Business papers 商用單據(jù)；商業(yè)票據(jù)Business reports 營業(yè)報告Business tax, sale tax 營業(yè)稅；銷售稅Business transaction 會計事項 (同transaction)Business year; financial year 會計年度；財政年度Buying agent 辦貨代理人Buying cost 購入原價Buying expenses 購買費(fèi)用Buying

46、 out an interest 購出股份Buying quota 購買預(yù)計額Buying rate; buying price 買價Buying requisition 購買請求單By laws 公司章程By product recoveries 副產(chǎn)品抵償數(shù)（指副產(chǎn)品對正產(chǎn)品成本的抵償數(shù)）By products 副產(chǎn)品By - products sales 副產(chǎn)品銷售C:C.A.; chartered accountant 會計師Call 催繳股款通知書Call book 催繳股款簿Call loans 通知放款Call loans secured 活期抵押放款Calls in arrea

47、rs 延付催繳股款Call up capital 已催繳股本（包括已收及催繳未收的股本）Cancelled check 柱銷支票；付訖支付Capacity expenses （生產(chǎn)）能量費(fèi)用Capital資本Capital account 資本帳戶Capital account balance sheet 固定資產(chǎn)負(fù)債表Capital adjustment account 資本調(diào)整帳戶Capital assets 資本資產(chǎn)Capital charges 資本支出（同capital expenditures）Capital deficit 資本虧絀Capital expenditures 資本支

48、出Capital expenditure account 資本支出帳Capital expense 集資費(fèi)用Capital fund 資本基金Capital gains 資本利益Capital income 資本收益Capitalization 資本總額；資本化（指利益的資本化）Capitalization of interests 滾利作本Capitalized expenses 資本化的費(fèi)用Capitalized profits 資本化的利益Capitalized value 資本化的價值Capital liabilities 資本負(fù)債（同funded debts）Capital tran

49、sfer 資本轉(zhuǎn)移Capital losses 資本損失Capital outlays 資本支出Capital profits 資本利益Capital receipts資本收入Capital returned to stock holders in dividends 攤還股本Capital revenue 資本收益（同capital income）Capital stock 股本帳Capital stock authorized 額定股本Capital stock certificate 股票（同certificate of stock）Capital stock common 普通股本Ca

50、pital stock outstanding 現(xiàn)發(fā)股本Capital stock preferred 優(yōu)先股本Capital stock subscribed 已認(rèn)股本Capital stock subscriptions 認(rèn)繳股本Capital surplus 資本盈利Capital uncalled 未收資本Caption of account 會計科目Card ledger 卡片式分類帳Card of account 分類帳目錄Carriage 搬運(yùn)費(fèi)Carriage paid 運(yùn)費(fèi)付訖C(jī)arried forward 接后Carried over 過次頁Carrying charges

51、 置存資產(chǎn)費(fèi)用Carrying charges 儲存支出（指存貨而言）Carrying cost 儲存成本（指存貨而言）Carrying value 儲存價值（指存貨而言）Cartage in 購貨車力Cartage out 銷貨車力Cash 現(xiàn)金、現(xiàn)款Cash account 現(xiàn)金帳戶Cash and receivables to current liabilities ratio 現(xiàn)金及應(yīng)收款項對流動負(fù)債比率Cash assets 現(xiàn)金資產(chǎn)（包括現(xiàn)金、銀行往來、運(yùn)送現(xiàn)金等項目）Cash audit 現(xiàn)金審計Cash balance 現(xiàn)金馀額Cash basis 現(xiàn)金基礎(chǔ)；收付實現(xiàn)基礎(chǔ)V b

52、efore delivery 現(xiàn)金交貨Cash bonus 現(xiàn)金紅利Cash book 現(xiàn)金簿；現(xiàn)金收付簿；現(xiàn)金帳Cash budget 現(xiàn)金預(yù)算Cash collection basis (of revenue realization) 收現(xiàn)基礎(chǔ)（指營業(yè)收入的實現(xiàn)而言）Cash Cr. 現(xiàn)金付出Cash credit 保證放款；活期信用放款Cash credit slip 現(xiàn)金支出傳票Cash day; pay day 付款日Cash debit slip 現(xiàn)金收偉票Cash disbursements 現(xiàn)金付出Cash disbursements journal 現(xiàn)金付出日記帳Cash d

53、iscount 現(xiàn)金折扣Cash dividends 現(xiàn)金股利Cash Dr. 現(xiàn)金收入Cash held in foreign countries 存國外現(xiàn)金Cashier 收支員；出納員Cashiers check 本票Cash in bank Cash in closed banks 倒閉銀行存款Cash in deposit 存銀行現(xiàn)金Cashing check 兌現(xiàn)支票Cash in transit 在運(yùn)現(xiàn)金Cash in treasury 庫存現(xiàn)金Cash journal 現(xiàn)金日記帳；現(xiàn)金簿Cash journal day book 現(xiàn)金日記帳Cash on arrival 貨到付

54、現(xiàn)Cash on bank 銀行存款Cash on delivery 現(xiàn)款交貨Cash on hand 手存現(xiàn)金Cash on book 現(xiàn)金支出簿Cash payment journal 現(xiàn)金付出日記帳Cash payments 現(xiàn)金支付Cash payments book 現(xiàn)金付出簿Cash purchase 現(xiàn)購Cash receipts 現(xiàn)金收入Cash receits book現(xiàn)金收入簿Cash receipts journal 現(xiàn)金收入日記帳Cash remittance note 解款單Cash reserve 現(xiàn)金儲蓄Cash sale invoice 現(xiàn)售發(fā)票；現(xiàn)銷發(fā)票Cas

55、h sales 現(xiàn)售；現(xiàn)銷Cash sales book 現(xiàn)售簿；現(xiàn)銷簿Cash settlement 現(xiàn)結(jié)Cash short and over 現(xiàn)金清償基金Cash slip 現(xiàn)金傳票Cash surrender value (of life insurance) 保險積存金Cash tickets 現(xiàn)售票；現(xiàn)銷票Casual audit 臨時審計Catalogue 目錄Center ruled ledger 中欄分類帳（即設(shè)金額欄於帳戶的中間）Certain annuity 確定年金Certificate book 股票簿Certificate deposit 證券存款Certificate of balance sheet 資產(chǎn)負(fù)債表證明書Certificate of completion of handling over charge 交代證明書Certificate o