中國會計科目的中英文對照

1、中國會計科目的中英文對比 一、資產(chǎn)類 Assets 流淌資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 1001 現(xiàn)金 Cash 1002 銀行存款 Cash in bank 1009 其他貨幣資金 Other cash and cash equivalents 100901 外埠存款 Other city Cash in bank 100902 銀行本票 Cashiers cheque 100903 銀行匯票 Bank draft 100904 信用卡 Credit card 100905 信用證保證金 L/C Guarantee depos

2、its 100906 存出投資款 Refundable deposits 1101 短期投資 Short-term investments 110101 股票 Short-term investments - stock 110102 債券 Short-term investments - corporate bonds 110103 基金 Short-term investments - corporate funds 110110 其他 Short-term investments - other 1102 短期投資跌價預(yù)備 Short-term investments falling p

3、rice reserves 應(yīng)收款 Account receivable 1111 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應(yīng)收股利 Dividend receivable 1122 應(yīng)收利息 Interest receivable 1131 應(yīng)收賬款 Account receivable 1133 其他應(yīng)收款 Other notes receivable 1141 壞賬預(yù)備 Bad debt reserves 1151 預(yù)付賬款 Advance money 1161 應(yīng)收補貼款 Cove

4、r deficit by state subsidies of receivable 庫存資產(chǎn) Inventories 1201 物資采購 Supplies purchasing 1211 原材料 Raw materials 1221 包裝物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 庫存商品 Finished goods 1244 商品進銷差價 Differences between purcha

5、sing and selling price 1251 托付加工物資 Work in process - outsourced 1261 托付代銷商品 Trust to and sell the goods on a commission basis 1271 受托代銷商品 Commissioned and sell the goods on a commission basis 1281 存貨跌價預(yù)備 Inventory falling price reserves 1291 分期收款發(fā)出商品 Collect money and send out the goods by stages 13

6、01 待攤費用 Deferred and prepaid expenses 長期投資 Long-term investment 1401 長期股權(quán)投資 Long-term investment on stocks 140101 股票投資 Investment on stocks 140102 其他股權(quán)投資 Other investment on stocks 1402 長期債權(quán)投資 Long-term investment on bonds 140201 債券投資 Investment on bonds 140202 其他債權(quán)投資 Other investment on bonds 1421

7、長期投資減值預(yù)備 Long-term investments depreciation reserves 股權(quán)投資減值預(yù)備 Stock rights investment depreciation reserves 債權(quán)投資減值預(yù)備 Bcreditors rights investment depreciation reserves 1431 托付貸款 Entrust loans 143101 本金 Principal 143102 利息 Interest 143103 減值預(yù)備 Depreciation reserves 1501 固定資產(chǎn) Fixed assets 房屋 Building

8、建筑物 Structure 機器設(shè)備 Machinery equipment 運輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 1502 累計折舊 Accumulated depreciation 1505 固定資產(chǎn)減值預(yù)備 Fixed assets depreciation reserves 房屋、建筑物減值預(yù)備 Building/structure depreciation reserves 機器設(shè)備減值預(yù)備 Machinery equipment depreciation reserves 1601 工程物資 Pr

9、oject goods and material 160101 專用材料 Special-purpose material 160102 專用設(shè)備 Special-purpose equipment 160103 預(yù)付大型設(shè)備款 Prepayments for equipment 160104 為生產(chǎn)預(yù)備的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設(shè)備 Erecting equipment-in-proces

10、s 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程減值預(yù)備 Construction-in-process depreciation reserves 1701 固定資產(chǎn)清理 Liquidation of fixed assets 1801 無形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) Non-Patents 商標權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽 Goodwill 1805

11、無形資產(chǎn)減值預(yù)備 Intangible Assets depreciation reserves 專利權(quán)減值預(yù)備 Patent rights depreciation reserves 商標權(quán)減值預(yù)備 trademark rights depreciation reserves 1815 未確認融資費用 Unacknowledged financial charges 待處理財產(chǎn)損溢 Wait deal assets loss or income 1901 長期待攤費用 Long-term deferred and prepaid expenses 1911 待處理財產(chǎn)損溢 Wait deal

12、 assets loss or income 191101待處理流淌資產(chǎn)損溢 Wait deal intangible assets loss or income 191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income 二、負債類 Liability 短期負債 Current liability 2101 短期借款 Short-term borrowing 2111 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 2121 應(yīng)付賬款 Account payab

13、le 2131 預(yù)收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue 2151 應(yīng)付工資 Accrued wages 2153 應(yīng)付福利費 Accrued welfarism 2161 應(yīng)付股利 Dividends payable 2171 應(yīng)交稅金 Tax payable 217101 應(yīng)交增值稅 value added tax payable 21710101 進項稅額 Withholdings on VAT 21710102 已交稅金 Paying tax 21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeo

14、ver 21710104 減免稅款 Tax deduction 21710105 銷項稅額 Substituted money on VAT 21710106 出口退稅 Tax reimbursement for export 21710107 進項稅額轉(zhuǎn)出 Changeover withnoldings on VAT 21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax 21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover 21710110 未交增值稅 Unpaid VAT 217102 應(yīng)交營業(yè)

15、稅 Business tax payable 217103 應(yīng)交消費稅 Consumption tax payable 217104 應(yīng)交資源稅 Resources tax payable 217105 應(yīng)交所得稅 Income tax payable 217106 應(yīng)交土地增值稅 Increment tax on land value payable 217107 應(yīng)交都市維護建設(shè)稅 Tax for maintaining and building cities payable 217108 應(yīng)交房產(chǎn)稅 Housing property tax payable 217109 應(yīng)交土地使用稅

16、Tenure tax payable 217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable 217111 應(yīng)交個人所得稅 Personal income tax payable 2176 其他應(yīng)交款 Other fund in conformity with paying 2181 其他應(yīng)付款 Other payables 2191 預(yù)提費用 Drawing expense in advance 其他負債 Other liabilities 2201 待轉(zhuǎn)資產(chǎn)價值 Pending changerove

17、r assets value 2211 可能負債 Anticipation liabilities 長期負債 Long-term Liabilities 2301 長期借款 Long-term loans 一年內(nèi)到期的長期借款 Long-term loans due within one year 一年后到期的長期借款 Long-term loans due over one year 2311 應(yīng)付債券 Bonds payable 231101 債券面值 Face value, Par value 231102 債券溢價 Premium on bonds 231103 債券折價 Discou

18、nt on bonds 231104 應(yīng)計利息 Accrued interest 2321 長期應(yīng)付款 Long-term account payable 應(yīng)付融資租賃款 Accrued financial lease outlay 一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year 一年后到期的長期應(yīng)付 Long-term account payable over one year 2331 專項應(yīng)付款 Special payable 一年內(nèi)到期的專項應(yīng)付 Long-term special payable due within

19、one year 一年后到期的專項應(yīng)付 Long-term special payable over one year 2341 遞延稅款 Deferral taxes 三、所有者權(quán)益類 OWNERS EQUITY 資本 Capita 3101 實收資本(或股本) Paid-up capital(or stock) 實收資本 Paicl-up capital 實收股本 Paid-up stock 3103 已歸還投資 Investment Returned 公積 3111 資本公積 Capital reserve 311101 資本(或股本)溢價 Cpital(or Stock) premiu

20、m 311102 同意捐贈非現(xiàn)金資產(chǎn)預(yù)備 Receive non-cash donate reserve 311103 股權(quán)投資預(yù)備 Stock right investment reserves 311105 撥款轉(zhuǎn)入 Allocate sums changeover in 311106 外幣資本折算差額 Foreign currency capital 311107 其他資本公積 Other capital reserve 3121 盈余公積 Surplus reserves 312101 法定盈余公積 Legal surplus 312102 任意盈余公積 Free surplus re

21、serves 312103 法定公益金 Legal public welfare fund 312104 儲備基金 Reserve fund 312105 企業(yè)進展基金 Enterprise expension fund 312106 利潤歸還投資 Profits capitalizad on return of investment 利潤 Profits 3131 本年利潤 Current year profits 3141 利潤分配 Profit distribution 314101 其他轉(zhuǎn)入 Other chengeover in 314102 提取法定盈余公積 Withdrawal

22、legal surplus 314103 提取法定公益金 Withdrawal legal public welfare funds 314104 提取儲備基金 Withdrawal reserve fund 314105 提取企業(yè)進展基金 Withdrawal reserve for business expansion 314106 提取職工獎勵及福利基金 Withdrawal staff and workers bonus and welfare fund 314107 利潤歸還投資 Profits capitalizad on return of investment 314108 應(yīng)

23、付優(yōu)先股股利 Preferred Stock dividends payable 314109 提取任意盈余公積 Withdrawal other common accumulation fund 314110 應(yīng)付一般股股利 Common Stock dividends payable 314111 轉(zhuǎn)作資本(或股本)的一般股股利 Common Stock dividends change to assets(or stock) 314115 未分配利潤 Undistributed profit 四、成本類 Cost 4101 生產(chǎn)成本 Cost of manufacture 410101

24、差不多生產(chǎn)成本 Base cost of manufacture 410102 輔助生產(chǎn)成本 Auxiliary cost of manufacture 4105 制造費用 Manufacturing overhead 材料費 Materials 治理人職員資 Executive Salaries 獎金 Wages 退職金 Retirement allowance 補貼 Bonus 外保勞務(wù)費 Outsourcing fee 福利費 Employee benefits/welfare 會議費 Coferemce 加班餐費 Special duties 市內(nèi)交通費 Business travel

25、ing 通訊費 Correspondence 電話費 Correspondence 水電取暖費 Water and Steam 稅費 Taxes and dues 租賃費 Rent 治理費 Maintenance 車輛維護費 Vehicles maintenance 油料費 Vehicles maintenance 培訓(xùn)費 Education and training 接待費 Entertainment 圖書、印刷費 Books and printing 運費 Transpotation 保險費 Insurance premium 支付手續(xù)費 Commission 雜費 Sundry char

26、ges 折舊費 Depreciation expense 機物料消耗 Article of consumption 勞動愛護費 Labor protection fees 季節(jié)性停工損失 Loss on seasonality cessation 4107 勞務(wù)成本 Service costs 五、損益類 Profit and loss 收入 Income 業(yè)務(wù)收入 OPERATING INCOME 5101 主營業(yè)務(wù)收入 Prime operating revenue 產(chǎn)品銷售收入 Sales revenue 服務(wù)收入 Service revenue 5102 其他業(yè)務(wù)收入 Other op

27、erating revenue 材料銷售 Sales materials 代購代售 包裝物出租 Wrappage lease 出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue 返還所得稅 Reimbursement of income tax 其他收入 Other revenue 5201 投資收益 Investment income 短期投資收益 Current investment income 長期投資收益 Long-term investment income 計提的托付貸款減值預(yù)備 Withdrawal of entrust loans reserve

28、s 5203 補貼收入 Subsidize revenue 國家扶持補貼收入 Subsidize revenue from country 其他補貼收入 Other subsidize revenue 5301 營業(yè)外收入 NON-OPERATING INCOME 非貨幣性交易收益 Non-cash deal income 現(xiàn)金溢余 Cash overage 處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets 出售無形資產(chǎn)收益 Income on sales of intangible assets 固定資產(chǎn)盤盈 Fixed assets inve

29、ntory profit 罰款凈收入 Net amercement income 支出 Outlay 業(yè)務(wù)支出 Revenue charges 5401 主營業(yè)務(wù)成本 Operating costs 產(chǎn)品銷售成本 Cost of goods sold 服務(wù)成本 Cost of service 5402 主營業(yè)務(wù)稅金及附加 Tax and associate charge 營業(yè)稅 Sales tax 消費稅 Consumption tax 都市維護建設(shè)稅 Tax for maintaining and building cities 資源稅 Resources tax 土地增值稅 Increme

30、nt tax on land value 5405 其他業(yè)務(wù)支出 Other business expense 銷售其他材料成本 Other cost of material sale 其他勞務(wù)成本 Other cost of service 其他業(yè)務(wù)稅金及附加費 Other tax and associate charge 費用 Expenses 5501 營業(yè)費用 Operating expenses 代銷手續(xù)費 Consignment commission charge 運雜費 Transpotation 保險費 Insurance premium 展覽費 Exhibition fees

31、 廣告費 Advertising fees 5502 治理費用 Adminisstrative expenses 職工工資 Staff Salaries 修理費 Repair charge 低值易耗攤銷 Article of consumption 辦公費 Office allowance 差旅費 Travelling expense 工會經(jīng)費 Labour union expenditure 研究與開發(fā)費 Research and development expense 福利費 Employee benefits/welfare 職工教育經(jīng)費 Personnel education 待業(yè)保險

32、費 Unemployment insurance 勞動保險費 Labour insurance 醫(yī)療保險費 Medical insurance 會議費 Coferemce 聘請中介機構(gòu)費 Intermediary organs 咨詢費 Consult fees 訴訟費 Legal cost 業(yè)務(wù)招待費 Business entertainment 技術(shù)轉(zhuǎn)讓費 Technology transfer fees 礦產(chǎn)資源補償費 Mineral resources compensation fees 排污費 Pollution discharge fees 房產(chǎn)稅 Housing property

33、tax 車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) 土地使用稅 Tenure tax 印花稅 Stamp tax 5503 財務(wù)費用 Finance charge 利息支出 Interest exchange 匯兌損失 Foreign exchange loss 各項手續(xù)費 Charge for trouble 各項專門借款費用 Special-borrowing cost 5601 營業(yè)外支出 Nonbusiness expenditure 捐贈支出 Donation outlay 減值預(yù)備金 Depreciation r

34、eserves 特不損失 Extraordinary loss 處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets 出售無形資產(chǎn)損失 Loss on sales of intangible assets 固定資產(chǎn)盤虧 Fixed assets inventory loss 債務(wù)重組損失 Loss on arrangement 罰款支出 Amercement outlay 5701 所得稅 Income tax 往常年度損益調(diào)整 Prior year income adjustment 項目財務(wù)project finance a payment or s

35、erious payments 一次或多次付款 abatement 扣減 absolute and unconditional payments 絕對和無條件付款 accelerated payment 加速支付 acceptance date 同意日 acceptance 同意 accession 加入 accessories 附屬設(shè)備 accountability 承擔責任的程度 accounting benefits 會計利益 accounting period 會計期間 accounting policies 會計政策 accounting principle 會計準則 account

36、ing treatment 會計處理 accounts receivables 應(yīng)收賬款 accounts 賬項 accredited investors 經(jīng)備案的投資人 accumulated allowance 累計預(yù)備金 acknowledgement requirement 對承認的要求 acquisition of assets 資產(chǎn)的取得 acquisitions 兼并 Act on Product Liability （德國）生產(chǎn)責任法 action 訴訟 actual ownership 事實上的所有權(quán) additional filings 補充備案 additional ma

37、rgin 附加利差 additional risk附加風險 additions （設(shè)備的）附件 adjusted tax basis 已調(diào)整稅基 adjustment of yield 對收益的調(diào)整 administrative fee治理費 Administrative Law（美國）行政法 advance notice 事先通知 advance 放款 adverse tax consequences 不利的稅收后果 advertising 做廣告 affiliated group 聯(lián)合團體 affiliate 附屬機構(gòu) African Leasing Association 非洲租賃協(xié)會

38、after-tax rate 稅后利率 aggregate rents 合計租金 aggregate risk 合計風險 agreement concerning rights of explore natural resources 涉及自然資源開發(fā)權(quán)的協(xié)議 agreement 協(xié)議 aircraft registry 飛機登記 airframe （飛機的）機身 airports 機場 airworthiness directives （飛機的）適航指令 alliances 聯(lián)盟 allocation of finance income 財務(wù)收益分配 allowance for losses

39、 on receivables 應(yīng)收款損失備抵金 alternative uses 改換用途地使用 amenability to foreign investment 外國投資的易受操縱程度 amendment 修改 American Law Institute 美國法學(xué)會 amortization of deferred loan fees and related consideration 遞延的貸款費和相關(guān)的酬勞的攤銷 amortization schedule 攤銷進度表 amortize 攤銷 amount of recourse 求償金額 amount of usage 使用量 A

40、MT (Alternative Minimum Tax) （美國）可替代最低稅 analogous to類推為 annual budget appropriation 年度預(yù)算撥款 appendix （契約性文件的）附件 applicable law 適用法律 applicable securities laws適用的證券法律 applicable tax life 適用的應(yīng)納稅壽命 appraisal 評估 appraisers 評估人員 appreciation 溢價 appropriation provisions 撥款條例 appropriation 侵占 approval autho

41、rity 核準權(quán) approval 核準 approximation近似 arbitrary and artificially high value (承租人違約出租人收回租賃物時法官判決的)任意的和人為抬高的價值 arbitration 仲裁 arms length transaction 公平交易 arrangement 安排 arrest 扣留 Article 2A 美國統(tǒng)一商法典關(guān)于法定融資租賃的條款 articles of incorporation 公司章程 AsiaLeaae 亞洲租賃協(xié)會 assess 評估 asset manager 設(shè)備經(jīng)理 asset risk insur

42、ance 資產(chǎn)風險保險 asset securitization 資產(chǎn)證券化 asset specificity 資產(chǎn)特點 asset tracking 資產(chǎn)跟蹤 asset-backed financing 資產(chǎn)支持型融資 asset-based lessor 立足于資產(chǎn)的出租人 asset-oriented lessor (經(jīng)營租賃中的)資產(chǎn)導(dǎo)向型出租人 asset 資產(chǎn) assignee 受讓人 assignment 讓與 association 社團 at the expiry 期限屆滿時 ATT (automatic transfer of title) 所有權(quán)自動轉(zhuǎn)移 attach

43、ments 附著物 attributes 屬性 auction sale 拍賣 audits 審計 authenticate 認證 authentication 證實 authority 當局 authorize 認可 availability of fixed rate medium-term financing 固定利率中期融資可得到的程度 available-for-sale securities 正供出售證券 average life 平均壽命 average managed net financed assets 所治理的已籌資金資產(chǎn)凈額平均值 aviation authority

44、民航當局 backed-up servicer 替補服務(wù)者 backhoe反鏟裝載機 balance sheet date 資產(chǎn)負債表日 bandwidth 帶寬 bank affiliates 銀行的下屬機構(gòu) bank quote 銀行報價 bankruptcy cost 破產(chǎn)成本 bankruptcy court 破產(chǎn)法院 bankruptcy law 破產(chǎn)法 bankruptcy proceedings 破產(chǎn)程序 bankruptcy 破產(chǎn) bareboat charterer 光船承租人 bargain renewal option廉價續(xù)租任擇權(quán) basic earnings per

45、share每股差不多收益 basic rent差不多租金（各期應(yīng)付的租金） beneficiaries受益人 big-ticket items大額項目 bill and collect開票和收款 binding agreement有約束力的協(xié)議 blind vendor discount賣主暗扣 bluebook藍皮書（美國二手市場設(shè)備價格手冊） book income賬面收入 book loses賬面虧損 borrower借款人 BPO(bargain purchase option)廉價購買任擇權(quán) bridge facility橋式融通 bridge橋梁 broker fee經(jīng)紀人費 br

46、okers經(jīng)紀人 build-to-suit leases（租賃物由承租人）承建或承造的租賃協(xié)議 bulldozer推土機 bundled additional services捆綁（在一起的）附加服務(wù) bundling捆綁（服務(wù)） business acquisition業(yè)務(wù)收購 business and occupation tax營業(yè)及開業(yè)許可稅 business generation業(yè)務(wù)開發(fā) business trust商業(yè)信托 by(e)-laws細則 byte字節(jié) cable TV network有線電視網(wǎng)絡(luò) cable電纜 cancelability可撤銷性 cancelable

47、可撤銷的 capacity資格 capital allocation資本分派 capital constraint資金掣肘 capital contribution出資額 capital cost資本費用 capital expenditure基建費用 capital lease融資租賃協(xié)議 capital market資本市場 capitalize資本化 captive finance company專屬金融公司 captives專屬公司 carrying amount維持費用 carrying value賬面結(jié)存價值 case law案例法 cash collatera1現(xiàn)金抵押 cash

48、 election現(xiàn)金選擇 cash flow coverage ratio現(xiàn)金流償債能力比率 cash flow現(xiàn)金流 cash receipts and cash applications現(xiàn)金收入及現(xiàn)金運用 casualty value要因價值（指租賃物毀壞或滅失時承租人應(yīng)付的賠償金額） casualty災(zāi)變、事故 CAT(computer-added tomograph)依靠電腦的層析X射線攝影機 category種類 causal sale偶然銷售 ceiling上限 cellular(mobile)移動通信 central authority中央集權(quán) certificate of a

49、cceptance同意證書、驗收證書 certificate of participation共享證書 certificate證書 charitable trust公益信托 chattel mortgage動產(chǎn)抵押 chattel paper動產(chǎn)文據(jù) checking account存款支票戶 checklists審核內(nèi)容清單 circuit board線路板 civil and commercial law 民商法 Civil Code（德國）民法典 civil law country（歐洲大陸各國的）大陸法系國家 claim 權(quán)利要求 classes級不 classification cr

50、iteria歸類標準 classification determination類不的確定 classification indicators分類指標 classification of leases租賃協(xié)議分類 classification opinion分類觀點 classification process歸類過程 clawback (用附加稅)填補（福利開支） client顧客 clinic診所 collateral agent副代理人 collateral tracking system抵押物跟蹤制度 collateral value抵押物價值 collateralized by thi

51、rd party medical receivables due以第三方到期醫(yī)療應(yīng)收款作為質(zhì)押 collateral抵押物 collect and disburse收取和支付 collectibility可收回程度 collection托收 comfort level方便程度 commerce clause商務(wù)條款 commercial risk商業(yè)風險 commercial terms商業(yè)條款 commissions傭金 commitment承諾 common carriage通用車隊 common law country（英美等）海洋法系國家 common trust共同信托 common

52、ality通用性 compensate補償 competitive risk競爭風險 competitor競爭者 complex finance leases復(fù)雜的融資租賃 comprehensive income綜合收入 comptroller審計官 computer計算機 conceptual difference概念上的差不 concession period持有特許權(quán)的期間 concession讓步、特許 conclusion結(jié)論 conditional sales agreement附條件銷售協(xié)議 conditions of usage使用條件 conduit structure管道

53、結(jié)構(gòu)(的公司) confidentiality保密性 configure改裝 conflict沖突 connectivility（信息傳遞中的）可連通性 consensual or non-consensual lien同意或非經(jīng)同意的留置權(quán) consent 同意 consideration對價 consolidation合并 constructive acceptance of collateral抵押物的指定同意 constructive sale推定出售 consulting and advisory services咨詢及顧問服務(wù) Consumer Credit Act（德國）消費者信

54、用法 consumer price index消費者價格指數(shù) consumer secured transaction消費者有擔保交易 consumer transaction消費者交易 consumption tax消費稅 container集裝箱 contingent rental隨機租金 contingent rents隨機租金 continuation beyond the termination date終止日后的接續(xù) continuous and close customer contact同客戶持續(xù)而緊密的接觸 contract maintenance（對設(shè)備的）合同維修 con

55、tract origination合同開發(fā) contract pool合同池 contract portfolio合同組合 contract sales合同出售 contracting cost締約成本 contracting states 締約國 contracts for services服務(wù)合同 contractual provisions合同條款 contributions出資 Convention on the Recognition and Enforcement of Foreign Arbitral Award承認和執(zhí)行外國仲裁裁決公約 convention 公約 conver

56、ted subordinated notes可轉(zhuǎn)換次級票據(jù) convincing case有講服力的案例 core framework核心框架 corporate aircraft公務(wù)（飛）機 corporate debt market公司債市場 corporate guarantees公司擔保 corporate income tax公司所得稅 corporation公司 correlation相關(guān)性 cost of capital資金成本 cost of funds籌資成本 cost of sale銷售成本 coterminous rate同期利率 counsel律師 countercla

57、im反訴 counterpart副本 course of dealing and usage of trade交易適應(yīng)和貿(mào)易慣例 covenants契約 coverage（保險中的）險不 crane起重機 credit and liquidity enhancement信用及流淌性增級 credit card receivables信用卡應(yīng)收款 credit card信用卡 credit development信用變化 credit enhancement信用增級 credit history and profile信用記錄和規(guī)模 credit rating信用等級 credit risk a

58、llocation and management信用風險的分攤及治理 credit risk信用風險 credit underwriting process信用擔保程序 credit-based lessor立足于信用的出租人 credit-oriented lessor(經(jīng)營租賃中的)信貸導(dǎo)向型出租人 creditors債權(quán)人 creditworthiness信譽 criterion（衡量用的）標準 critical goals關(guān)鍵性目標 cross-border funding跨境融資 currency risk貨幣風險 current and non-current liabilitie

59、s當期及非當期負債 current ratio流淌比率 current realization即期實現(xiàn) cushion緩沖 customer contact客戶聯(lián)系 customers purchase cycle客戶的購買周期 customers客戶 damage 損害 dampening effect削弱性效應(yīng) data transfer數(shù)據(jù)轉(zhuǎn)換 data transmission數(shù)據(jù)傳輸 DDC (dedicated contract carriage)指定車型及司機的合同車隊 dealer lessors供應(yīng)商出租人 debt capital債務(wù)資本 debt covenant債務(wù)契約

60、 debt instruments債務(wù)證書 debt issuance costs債務(wù)發(fā)行成本 debt maturities債務(wù)期限 debt securities債務(wù)證券 debt service債息 debt-equity ratios自有資金負債率 debt-equity treatment債務(wù)權(quán)益處理 debtor債務(wù)人 debt-to-equity ratio權(quán)益負債率 decay（機械設(shè)備的）腐蝕 declarations聲明 dedicated capacity carriage指定最低運輸量的合同車隊 dedicated carriage一應(yīng)俱全的車廂 deductibili