A部

AAA美國會(huì)計(jì)學(xué)會(huì)

Abacus《算盤》雜志

abacus算盤

Abandonment廢棄，報(bào)廢;委付

abandonmentvalue廢棄價(jià)值

abatement①減免②沖銷

abilitytoservicedebt償債能力

abnormalcost異常成本

abnormalspoilage異常損耗

abovepar超過票面價(jià)值

abovetheline線上項(xiàng)目

absoluteamount絕對(duì)數(shù)，絕對(duì)金額

absoluteendorsement絕對(duì)背書

absoluteinsolvency絕對(duì)無力償付

absolutepriority絕對(duì)優(yōu)先求償權(quán)

absolutevalue絕對(duì)值

absorb攤配，轉(zhuǎn)并

absorptionaccount攤配賬戶，轉(zhuǎn)并賬戶

absorptioncosting攤配成本計(jì)算法

abstract摘要表

abuse濫用職權(quán)

abuseoftaxshelter濫用避稅項(xiàng)目

ACCA特許公認(rèn)會(huì)計(jì)師公會(huì)

acceleratedcostrecoverysystem加速成本收回制度

accelerateddepreciationmethod加速折舊法，快速折舊法

accelerationclause加速償付條款，提前償付條款

acceptance①承兌②已承兌票據(jù)③驗(yàn)收

acceptancebill承兌票據(jù)

acceptanceregister承兌票據(jù)登記簿

acceptancesampling驗(yàn)收抽樣

accesstime存取時(shí)間

accommodation融通

accommodationbill融通票據(jù)

accommodationendorsement融通背書

account①賬戶，會(huì)計(jì)科目②賬簿，報(bào)表③賬目，賬項(xiàng)④記賬

accountability經(jīng)營責(zé)任，會(huì)計(jì)責(zé)任

accountabilityunit責(zé)任單位

Accountancy《會(huì)計(jì)》雜志

accountancy會(huì)計(jì)

accountant會(huì)計(jì)員，會(huì)計(jì)師

accountantgeneral會(huì)計(jì)主任，總會(huì)計(jì)

accountingincharge主管會(huì)計(jì)師

accountant,slegalliability會(huì)計(jì)師的法律責(zé)任

accountant,sreport會(huì)計(jì)師報(bào)告

accountant,sresponsibility會(huì)計(jì)師職責(zé)

accountform賬戶式，賬式

accounting①會(huì)計(jì)②會(huì)計(jì)學(xué)

accountingassumption會(huì)計(jì)假定，會(huì)計(jì)假設(shè)

accountingbasis會(huì)計(jì)基準(zhǔn),會(huì)計(jì)基本方法

accountingchanges會(huì)計(jì)變更

accountingconcept會(huì)計(jì)概念

accountingcontrol會(huì)計(jì)控制

accountingconvention會(huì)計(jì)常規(guī)，會(huì)計(jì)慣例

accountingcorporation會(huì)計(jì)公司

accountingcycle會(huì)計(jì)循環(huán)

accountingdata會(huì)計(jì)數(shù)據(jù)

accountingdoctrine會(huì)計(jì)信條

accountingdocument會(huì)計(jì)憑證

accountingelements會(huì)計(jì)要素

accountingentity會(huì)計(jì)主體，會(huì)計(jì)個(gè)體

accountingentry會(huì)計(jì)分錄

accountingequation會(huì)計(jì)等式

accountingevent會(huì)計(jì)事項(xiàng)

accountingexposure會(huì)計(jì)暴露,會(huì)計(jì)暴露風(fēng)險(xiǎn)

accountingfirm會(huì)計(jì)事務(wù)所

AccountingHallofFame會(huì)計(jì)名人堂

accountingharmonization會(huì)計(jì)協(xié)調(diào)化

accountingidentity會(huì)計(jì)恒等式

accountingincome會(huì)計(jì)收益

accountinginformation會(huì)計(jì)信息

accountinginformationsystem會(huì)計(jì)信息系統(tǒng)

accountinginternationalization會(huì)計(jì)國際化

accountingjournals會(huì)計(jì)雜志

accountinglegislation會(huì)計(jì)法規(guī)

accountingmanua1會(huì)計(jì)手冊(cè)

accountingobjective會(huì)計(jì)目標(biāo)

accountingperiod會(huì)計(jì)期

accountingpolicies會(huì)計(jì)政策

accountingpostulate會(huì)計(jì)假設(shè)

accountingpractice會(huì)計(jì)實(shí)務(wù)

accountingprinciple會(huì)計(jì)原則

AccountingPrincipleBoard會(huì)計(jì)原則委員會(huì)

accountingprocedures會(huì)計(jì)程序

accountingprofession會(huì)計(jì)職業(yè)，會(huì)計(jì)專業(yè)

accountingrateofreturn會(huì)計(jì)收益率

accountingrecords會(huì)計(jì)記錄，會(huì)計(jì)簿籍

AccountingReview《會(huì)計(jì)評(píng)論》

accountingrules會(huì)計(jì)規(guī)則

AccountingSeriesRelease《會(huì)計(jì)公告文件》

accountingservice會(huì)計(jì)服務(wù)

accountingsoftware會(huì)計(jì)軟件

accountingstandard會(huì)計(jì)標(biāo)準(zhǔn)，會(huì)計(jì)準(zhǔn)則

accountingstandardization會(huì)計(jì)標(biāo)準(zhǔn)化

AccountingStandardsBoard會(huì)計(jì)準(zhǔn)則委員會(huì)（英）

AccountingStandardsCommittee會(huì)計(jì)準(zhǔn)則委員會(huì)（英）

accountingsystem①會(huì)計(jì)制度②會(huì)計(jì)系統(tǒng)

accountingtechnique會(huì)計(jì)技術(shù)

accountingtheory會(huì)計(jì)理論

accountingtransaction會(huì)計(jì)業(yè)務(wù)，會(huì)計(jì)賬務(wù)

AccountingTrendandTechniques《會(huì)計(jì)趨勢和會(huì)計(jì)技術(shù)》

accountingunit會(huì)計(jì)單位

accountingvaluation會(huì)計(jì)計(jì)價(jià)

accountingyear會(huì)計(jì)年度

accounts會(huì)計(jì)賬簿，會(huì)計(jì)報(bào)表

accountsales承銷清單，承銷報(bào)告單

accountspayable應(yīng)付賬款

accountsreceivable應(yīng)收賬款

accountsreceivableagingschedule應(yīng)收賬款賬齡分析表

accountsreceivableassigned已轉(zhuǎn)讓應(yīng)收賬款

accountsreceivablecollectionperiod應(yīng)收賬款收款期

accountsreceivablediscounted已貼現(xiàn)應(yīng)收賬款

accountsreceivablefinancing應(yīng)收賬款籌資，應(yīng)收賬款融資

accountsreceivablemanagement應(yīng)收賬款管理

accountsreceivableturnover應(yīng)收賬款周轉(zhuǎn)率，應(yīng)收賬款周轉(zhuǎn)次

數(shù)

accretion增殖

accrualbasisaccounting應(yīng)計(jì)制會(huì)計(jì)，權(quán)責(zé)發(fā)生制會(huì)計(jì)

accruedasset應(yīng)計(jì)資產(chǎn)

accruedexpense應(yīng)計(jì)費(fèi)用

accruedliability應(yīng)計(jì)負(fù)債

accruedrevenue應(yīng)計(jì)收入

accumulateddepreciation累計(jì)折舊

accumulateddividend累計(jì)股利

accumulatedearningstax累積盈余稅，累積收益稅

accumulation累積，累計(jì)

acidtestratio酸性試驗(yàn)比率

acquiredcompany被盤購公司，被兼并公司

acquisition購置，盤購

acquisitionaccounting盤購會(huì)計(jì)

acquisitioncost購置成本

acquisitiondecision購置決策

acquisitionexcess盤購超支

acquisitionsurplus盤購盈余

across-the-board全面調(diào)整

ACT預(yù)交公司稅

act法案，法規(guī)

action起訴，訴訟

activeaccount活動(dòng)賬戶

activeassets活動(dòng)資產(chǎn)

activity業(yè)務(wù)活動(dòng)，作業(yè)

activityaccount作業(yè)賬戶

activityaccounting作業(yè)會(huì)計(jì)

activityratio業(yè)務(wù)活動(dòng)比率

activityvariance業(yè)務(wù)活動(dòng)量差異

actofbankruptcy破產(chǎn)法

actofcompany公司法

actofGod天災(zāi)，不可抗力

actualcapital實(shí)際資本

actualvalue實(shí)際價(jià)值

actualwage實(shí)際工資

addedvalue增值

addedvaluestatement增值表

addedvaluetax增值稅

addition增置,擴(kuò)建

additionaldepreciation附加折舊，補(bǔ)提折舊

additionalpaid-incapital附加實(shí)繳資本

additionaltax附加稅

adequatedisclosure充分披露

adjunctaccount附加賬戶

adjustable-ratebond可調(diào)整利率債券

adjustedgrossincome調(diào)整后收益總額，調(diào)整后所得總額

adjustedtrialbalance調(diào)整后試算表

adjustingentry調(diào)整分錄

adjustment調(diào)整

adjustmentaccount調(diào)整賬戶

adjustmentbond調(diào)整債券

administrativeaccounting行政管理會(huì)計(jì)

administrativebudget行政管理預(yù)算

administrativeexpense行政管理費(fèi)用

ADR資產(chǎn)折舊年限幅度

advaloremtax從價(jià)稅

advance預(yù)付款,墊付款

advancecorporationtax預(yù)交公司稅

advancesfromcustomers預(yù)收客戶款

advancetosuppliers預(yù)付貨款

adventure投機(jī)經(jīng)營，短期經(jīng)營

adverseopinion反面意見，否定意見

adversevariance不利差異，逆差

advisoryservices咨詢服務(wù)

affiliatedcompany聯(lián)營公司

affiliation聯(lián)營

afterclosingtrialbalance結(jié)賬后試算表

aftercost售后成本

afterdate出票后兌付

aftersight見票后兌付

after-tax稅后

AGA政府會(huì)計(jì)師聯(lián)合會(huì)

age壽命，賬齡，資產(chǎn)使用年限

ageallowance年齡減免

ageanalysis賬齡分析

agency代理，代理關(guān)系

agencycommission代理傭金

agencyfund代管基金

agenda議事日程,備忘錄

agent代理商，代理人

aggregatebalancesheet合并資產(chǎn)負(fù)債表

aggregateincomestatement合并損益表

AGI調(diào)整后收益總額，調(diào)整后所得總額

agingofaccountsreceivable應(yīng)收賬款賬齡分析

agingschedule賬齡表

agio貼水，折價(jià)

agiotage匯兌業(yè)務(wù)，兌換業(yè)務(wù)

AGM年度股東大會(huì)

agreement協(xié)議

agreementofpartnership合伙協(xié)議

AICPA美國注冊(cè)公共會(huì)計(jì)師協(xié)會(huì)

AIS會(huì)計(jì)信息系統(tǒng)

allcapitalearningsrate資本總額收益率

all-inclusiveincomeconcept總括收益概念

allocation分?jǐn)?，分?/p>

allocationcriteria分配標(biāo)準(zhǔn)

allotment①分配，撥付②分配數(shù),撥付數(shù)

allowance①備抵②折讓③津貼

allowanceforbaddebts呆賬備抵

allowancefordepreciation折舊備抵賬戶

allowancemethod備抵法

all-purposefinancialstatement通用財(cái)務(wù)報(bào)表，通用會(huì)計(jì)報(bào)表

alpharisk阿爾法風(fēng)險(xiǎn)，第一種審計(jì)風(fēng)險(xiǎn)

alteredcheck涂改支票

alternativeaccountingmethods可選擇性會(huì)計(jì)方法

alternativeproposals替代方案，備選方案

amalgamation企業(yè)合并

AmericanAccountingAssociation美國會(huì)計(jì)學(xué)會(huì)

Americandepositoryreceipts美國銀行證券存單，美國銀行證券

托存收據(jù)

AmericanInstituteofCertifiedPublicAccountants美國注冊(cè)

會(huì)計(jì)師協(xié)會(huì),美國注冊(cè)公共會(huì)計(jì)師協(xié)會(huì)

Americanoption美式期權(quán)

AmericanStockExchange美國股票交易所

amortization①攤銷②攤還

amortizedcost攤余成本

amount金額，合計(jì)

amountdiffer金額不符

amountdue到期金額

amountof1dollar1元的本利和

analysis分析

analyst分析師

analyticalreview分析性檢查

annualaudit年度審計(jì)

annualclosing年度結(jié)賬

annualgeneralmeeting年度股東大會(huì)

annualize按年折算

annualizednetpresentvalue折算年度凈現(xiàn)值

annualreport年度報(bào)告

annuity年金

annuitydue期初年金

annuityinadvance預(yù)付年金

annuityinarrears遲付年金

annuitymethodofdepreciation年金折舊法

antedate填早日期

anticipation預(yù)計(jì)，預(yù)列

anti-dilutionclause防止稀釋條款

anti-pollutioninvestment消除污染投資

anti-profiteeringtax反暴利稅

anti-taxavoidance反避稅

anti-trustlegislation反拖拉斯立法

A/P應(yīng)付賬款

APB會(huì)計(jì)原則委員會(huì)

APBOpinion《會(huì)計(jì)原則委員會(huì)意見書》

Application申請(qǐng)，申請(qǐng)書

appliedoverhead已分配間接費(fèi)用

appraisal估價(jià)

appraisalcapital評(píng)估資本

appraisalsurplus估價(jià)盈余

appraiser估價(jià)員，估價(jià)師

appreciation增值

appropriatedretainedearnings已撥定留存收益，已指定用途留

存收益

appropriation撥款，指撥經(jīng)費(fèi)

appropriationaccount①撥款賬戶②留存收益分配賬戶

appropriationbudget撥款預(yù)算

approval核定，審批

approvedaccount核定賬戶

approvedbond核定債券

A/R應(yīng)收賬款

arbitrage套利，套匯

arbitragetransaction套利業(yè)務(wù)，套匯業(yè)務(wù)

arbitration仲裁，公斷

arithmeticalerror算術(shù)誤差

arm,s-lengthprice正常價(jià)格，公正價(jià)格

arm,s-lengthtransaction一臂之隔交易，正常交易

ARR會(huì)計(jì)收益率

arrears①拖欠，欠款②遲付

arrestment財(cái)產(chǎn)扣押

AuthurAnderson&Co.約瑟?安德森會(huì)計(jì)師事務(wù)所,安達(dá)信會(huì)計(jì)師事

務(wù)所

article文件條文，合同條款

articlesofincorporation公司章程

articlesofpartnership合伙契約

articulate環(huán)接

articulatedconcept環(huán)接觀念

artificialintelligence人工智能

ASB審計(jì)準(zhǔn)則委員會(huì)

ASE美國股票交易所

AsianDevelopmentBank亞洲開發(fā)銀行

Asiandollar亞洲美元

askingprice索價(jià)，賣方報(bào)價(jià)

assessedvalue估定價(jià)值

assessment①估定,查定②特別稅捐，特別攤派稅捐

asset資產(chǎn)

assetcover資產(chǎn)擔(dān)保，資產(chǎn)保證

assetdepreciationrange資產(chǎn)折舊年限幅度

asset-liabilityview資產(chǎn)一負(fù)債觀念

assetquality資產(chǎn)質(zhì)量

assetretirement資產(chǎn)退役，資產(chǎn)報(bào)廢

assetrevaluation資產(chǎn)重估價(jià)

assetstripping資產(chǎn)剝離，資產(chǎn)拆賣

assetstructure資產(chǎn)結(jié)構(gòu)

assetturnover資產(chǎn)周轉(zhuǎn)率

assetvaluation資產(chǎn)計(jì)價(jià)

assignmentofaccountsreceivable應(yīng)收賬款轉(zhuǎn)讓

associatedcompany聯(lián)屬公司，附屬公司

AssociationofGovernmentAccounting政府會(huì)計(jì)師協(xié)會(huì)

assumedliability承擔(dān)債務(wù)，承付債務(wù)

AT稅后

atcost按成本

atpar按票面額，平價(jià)

atsight見票兌付，即期兌付

attachedaccount被查封賬戶

attachment扣押，查封

attest證明，驗(yàn)證

attestation證明書，鑒定書

audit審核，審計(jì)

auditability可審核性

auditcommittee審計(jì)委員會(huì)

auditcoverage審計(jì)范圍

auditedfinancialstatement審定財(cái)務(wù)報(bào)表，審定會(huì)計(jì)報(bào)表

auditevidence審計(jì)證據(jù)，審計(jì)憑證

AuditGuides《審計(jì)指南》

auditing①審計(jì)②審計(jì)學(xué)

auditingprocedure審計(jì)程序

auditingprocess審計(jì)過程

auditingstandard審計(jì)標(biāo)準(zhǔn)，審計(jì)準(zhǔn)則

AuditingStandardsBoard審計(jì)準(zhǔn)則委員會(huì)

Auditor審計(jì)員，審計(jì)師

auditorgeneral審計(jì)主任，總審計(jì)

auditor,slegalliability審計(jì)師法律責(zé)任

auditor,sopinion審計(jì)師意見書

auditor,sreport審計(jì)師報(bào)告，查賬報(bào)告

auditprogram審計(jì)工作計(jì)劃

auditreport審計(jì)報(bào)告

auditrisk審計(jì)風(fēng)險(xiǎn)

auditsampling審計(jì)抽樣

auditsoftware審計(jì)軟件

audittest審計(jì)抽查

audittrail審計(jì)脈絡(luò)，審計(jì)線索

auditworkingpaper審計(jì)工作底稿

authorizedcapitalstock核定股本，法定股本

automatedclearinghouse自動(dòng)票據(jù)交換所

automatedtellermachine自動(dòng)取款機(jī)

automatictransferservice自動(dòng)轉(zhuǎn)賬服務(wù)

availableasset可用資產(chǎn)

availableinventory可用存貨

averagebalance平均余額

averagecollectionperiod平均收款期

averagecost平均成本

average-costmethod平均成本法

averageinventory平均存貨，平均庫存

averagelife平均壽命,平均使用年限

averagepaymentperiod(ofaccountspayable)應(yīng)付賬款平均付

款期

averagerateofreturn平均收益率

averages股票價(jià)格平均指數(shù)

avoidablecost可避免成本

B部

backcharge欠費(fèi)費(fèi)用

backdate倒填日期，填早日期

backedbill背書票據(jù)

back-endload后期負(fù)擔(dān)

backer①票據(jù)擔(dān)保人②財(cái)務(wù)支持人

backlogdepreciation欠提折舊

backorder欠交訂貨

backpay欠付工資

backtax欠交稅款

back-to-backcredit對(duì)開信用證

back-to-backloan對(duì)銷貸款

backwardation倒價(jià)

backwardintegration逆向合并

badcheck空頭支票

baddebt呆賬，呆賬賬戶

baddebtaccount呆賬賬戶

baddebtexpense呆賬費(fèi)用

baddebtratio呆賬比率

baddebtrecovery呆賬收回

bailment寄銷，寄托

bailout抽資

bailoutperiod投資返還期

balance①余額②平衡

balancebudget平衡預(yù)算

balancedue結(jié)欠余額

balancefund平衡基金

balanceofaccount賬戶余額

balanceofpayment國際收支差額

balanceofretainedearnings留存收益余額

balancesheet資產(chǎn)負(fù)債表

balancesheetaccount資產(chǎn)負(fù)債表賬戶

balancesheetanalysis資產(chǎn)負(fù)債表分析

balancesheetaudit資產(chǎn)負(fù)債表審計(jì)

balancesheetdate結(jié)賬日期

balancesheetratio資產(chǎn)負(fù)債表比率

balancesheettotal資產(chǎn)負(fù)債表總額

balloonpayment漂浮式付款

bank銀行

bank(er,s)acceptance銀行承兌，銀行承兌匯票

bankbalance銀行存款余額

bankbook存折

bankcharge銀行手續(xù)費(fèi)

bankcheckingaccount銀行支票賬戶，銀行活期存款賬戶

bankconfirmation銀行證明信函

bankcredit銀行信用，銀行信貸

bankcustody銀行保險(xiǎn)庫

bankdraft銀行匯票

banker①銀行家②銀行

bankfailure銀行倒閉

bankloan銀行貸款

bankoverdraft銀行透支

bankreconciliationstatement銀行對(duì)賬單，銀行存款調(diào)節(jié)表

bankreference銀行征信信函

bankrun銀行擠兌

bankruptcy破產(chǎn)

bankruptcyact破產(chǎn)法

bankruptcycost破產(chǎn)成本

bankruptcycourt破產(chǎn)法院

bankruptcyprediction破產(chǎn)判斷

BankruptcyReformActof19781978年破產(chǎn)改革法

banktransfer銀行匯兌業(yè)務(wù)，銀行轉(zhuǎn)賬業(yè)務(wù)

bargain①合同，談判②廉價(jià)貨

bargainmoney定金

bargainpurchaseoption承租人優(yōu)先購置權(quán)

bargainrenewedoption承租人優(yōu)先續(xù)租權(quán)

bargainsale廉價(jià)銷售

barometers經(jīng)濟(jì)晴雨表，經(jīng)濟(jì)指標(biāo)

barometersstock晴雨表股票

barter以貨易貨

bartertransaction易貨業(yè)務(wù)

base基數(shù)

baseperiod基期

baseprice基價(jià)

baserate基礎(chǔ)利率

basestock基礎(chǔ)存量

BASIC基礎(chǔ)語言

basicearningspershare每股基礎(chǔ)收益

basis基準(zhǔn)

basisofaccounting會(huì)計(jì)基準(zhǔn)，會(huì)計(jì)方法

basisoftaxation計(jì)稅基準(zhǔn)

basispoint基點(diǎn)

basketpurchase整套采購，總價(jià)采購

batchcosting分批成本計(jì)算法

batchprocessing分批處理,分批數(shù)據(jù)處理

B/D過次頁

B/E匯票

BEanalysis損益分界分析，保本分析

bear①承擔(dān)，負(fù)擔(dān)②賣空者，空頭

bearer持票人

bearerbond不記名債券

bearerdraft不記名匯票

bearinterest附息，負(fù)擔(dān)利息

bearmarket熊市，下跌行情

bearsqueeze榨空頭

beatingthemarket戰(zhàn)勝股市

before-separationcost分離前成本

before-taxincome稅前收益

BeginnersAll-purposeSymbolicInstructionCode基礎(chǔ)語

言，初學(xué)者通用符號(hào)指令語言

beginningbalance期初余額

beginninginventory期初存貨

bellwethersecurity領(lǐng)頭證券，龍頭證券

belowpar低于票面價(jià)值

belowthe1ine線下項(xiàng)目

beneficialinterest受益人權(quán)益

beneficialowner受益權(quán)人

beneficiary受益人，受款人,受賠人

benefit①效益，利益②福利金，津貼

benefit-costanalysis效益成本分析

benefit-costratio效益成本比率

benefitfund福利基金

benefitinkind實(shí)物福利

benefitsystem職工福利制度

best-effortsagreement證券盡力推銷協(xié)議

betacoefficient貝塔系數(shù)

betarisk貝塔風(fēng)險(xiǎn)，第二種類型誤差

betterment改造投資，改造工程投資

B/F余額承前

Bias偏差，偏向性

bid①買價(jià)②投標(biāo)

bidbond投標(biāo)保證金

bidprice①買方出價(jià)，買價(jià)②投標(biāo)價(jià)格

bigbath巨額沖銷

BigBoard大證券交易所

BigFive五大會(huì)計(jì)師事務(wù)所

bill①匯票，票據(jù)②通知單，清單③賬單，發(fā)貨票

billing開發(fā)票，開賬單

billingclerk開票員

billofentry報(bào)關(guān)單

billofexchange匯票

billoflading提貨單，提單

billofmaterials用料單

billofsales銷貨清單，賣據(jù)

billspayable應(yīng)付票據(jù)

billsreceivable應(yīng)收票據(jù)

B/L提貨單

blackmarket黑市

blackmoney黑錢

blankbilloflading不記名提貨單

blankcheck空白支票

blankendorsement不記名背書

blanketmortgage總括抵押

blanketorder總括訂貨單

blanketprice總括價(jià)格

blindentry失實(shí)分錄，未加說明的分錄

blindpurchase盲目采購

blue-chip藍(lán)籌碼股票，熱門股票

blue-skylaws藍(lán)天法，股票發(fā)行控制法

boardchairman董事長

boardminutes董事會(huì)會(huì)議記錄

boardofdirectors董事會(huì)

boardoftrade同業(yè)公會(huì)，商會(huì)

bond①債券②保證書，保證金③忠誠保證

bondconversion債券兌換

bonddiscount債券折價(jià)

bondedgoods保稅貨物

bondedwarehouse保稅倉庫

bondfinancing債券籌資

bondholder債券持有人

bondindenture債券信托契約，債券契約

bondingcompany忠誠擔(dān)保公司

bondissuecost債券發(fā)行成本

bondpremium債券溢價(jià)

bondrating評(píng)定債券等級(jí)

bondsoutstanding流通在外債券，未償付債券

bondspayable應(yīng)付公司債券

bondyield債券收益率

bonus獎(jiǎng)金,紅利

bonusissue發(fā)行紅利股

book①賬簿②賬面的③記賬

bookaudit賬簿審計(jì)

bookbalance賬面余額

bookinventory賬面存貨，賬面盤存

bookkeeper簿記員，記賬員

bookkeeping①簿記，記賬②簿記學(xué)

bookoffinalentry終結(jié)分錄賬簿

bookoforginalentry原始分錄賬簿

bookprofit賬面利潤，賬面盈利

bookrateofreturn賬面收益率

booksofaccounts賬簿

bookvalue賬面價(jià)值

bookvaluepershare每股賬面價(jià)值

boot補(bǔ)價(jià)

borrowing借貸，借款

borrowingpower借款能力

bottomline損益表底線,最終財(cái)務(wù)成果

B/R應(yīng)收票據(jù)

branch分支機(jī)構(gòu)，分店

branchaccounting分支機(jī)構(gòu)會(huì)計(jì)，分店會(huì)計(jì)

branchcurrentaccount分支機(jī)構(gòu)往來賬戶，分店往來賬戶

branchledger分支機(jī)構(gòu)分類賬

brandname牌號(hào)名稱，商標(biāo)名稱

breachofcontract違約，違反合同

breachoftrust違反信托

breakdown分解,按細(xì)目分類

break-evenanalysis損益分界分析，損益平衡分析

break-evenchart損益分界圖表，損益平衡圖表

break-evenpoint損益分界點(diǎn)，損益平衡點(diǎn)

break-upvalue拆賣價(jià)值

bribesandkickbacks賄賂和回扣

bridgingloan過渡性貸款

BritishAccountingAssociation英國會(huì)計(jì)學(xué)會(huì)

broker經(jīng)紀(jì)人

brokerage經(jīng)紀(jì)人傭金

broughtdown入次頁，過次頁

broughtforward承前頁

budget預(yù)算

budgetarycontrol預(yù)算控制

budgetdecision預(yù)算決策

bugeting預(yù)算編制

budgetmanagement預(yù)算管理

budgetvariance預(yù)算差異

bufferstock保險(xiǎn)庫存，緩沖存貨

bull①買空②買空者，多頭

bullion金銀塊，金銀條

bullmarket牛市，漲市

burden間接費(fèi)用

burdenrate間接費(fèi)用率

business①商業(yè)，工商業(yè)②企業(yè)③經(jīng)營，營業(yè)

businessaccounting企業(yè)會(huì)計(jì)

businessbarometer工商業(yè)指標(biāo)

businesscombination企業(yè)合并

businesscycle商業(yè)周期，商業(yè)循環(huán)

businessenvironment企業(yè)環(huán)境

businessfailure經(jīng)營失敗

businessincome企業(yè)收益，營業(yè)收益

businessrisk經(jīng)營風(fēng)險(xiǎn)，營業(yè)風(fēng)險(xiǎn)

businesssegment企業(yè)分部

businesstransaction企業(yè)交易，營業(yè)業(yè)務(wù)

businesstrust企業(yè)經(jīng)營信托

buyandholddecision購入和持存決策

buyer,scredit買方信貸

buyingexpense進(jìn)貨費(fèi)用

buyout收購股權(quán),收購控制股權(quán)

buyover收買，賄賂

bylaws公司章程細(xì)則

by-product副產(chǎn)品

C部

CA特許會(huì)計(jì)師

cabletransfer電匯

calculation計(jì)算

calculator計(jì)算器

calendaryear日歷年度

call①期前償還，期前兌回②催交股款③買方期權(quán)

callablebond可提前兌回債券

callablepreferredstock可提前兌回優(yōu)先股

callloan活期拆放貸款

calloption股票購買期權(quán)

callpremium提前兌回溢價(jià)

callprice提前兌回價(jià)格

callprovision提前兌回條款

cancelablelease可取消租約

cancelledcheck注銷支票

C&F貨價(jià)加運(yùn)費(fèi)

C&I貨價(jià)加保險(xiǎn)費(fèi)

capacity①生產(chǎn)能力②償債能力

capacitycost生產(chǎn)能力成本，經(jīng)營能力成本

capacitytoborrow借款能力

capacitytocontract訂約能力，訂約資格

capital資本金，資本

capitalaccount資本賬戶

capitaladdition資本增置

capitalallowance資本減免

capitalandliabilitiesratio資本負(fù)債比率

capitalappreciation資本升值

capitalasset資本性資產(chǎn)

capitalassetpricingmodel資本性資產(chǎn)計(jì)價(jià)模型

capitalauthorized額定資本，法定資本

capitalbudget資本預(yù)算

capitalcost資本成本

capitaldeficit資本虧細(xì)

capitalexpenditure資本支出

capitalgain資本利得，資本收益

capitalimpairment資本減損

capitalintensive資本密集

capitalinvestment資本投資

capitalinvestmentappraisal資本投資評(píng)價(jià)

capitalization資本化

capitalizationofearnings收益資本化

capitalizationofinterest利息資本化

capitalizedvalue資本化價(jià)值

capitallease資本租賃

capitalleverage資本杠桿作用

capitalloss資本損失

capitalmaintenanceconcept資本保持概念，資本維護(hù)概念

capitalmarket資本市場

capitalmarket1ine資本市場貝塔風(fēng)險(xiǎn)線

capitaloutlay資本支出

capital-outputratio資本產(chǎn)值比率

capitalpaid-in實(shí)繳股本，投入股本

capitalrationing資本分配

capitalreorganization資本改組

capitalreserve資本公積金

capitalreturn資本收益率，投資回收率

capitalstock股本

capitalstockoutstanding發(fā)行股本,流通在外股本

capitalstockpremium股本溢價(jià)

capitalstocksubscriptions認(rèn)購股本

capitalstructure股本結(jié)構(gòu)

capitalstructuredecision資本結(jié)構(gòu)決策

capitalsurplus資本盈余

capitalturnover資本周轉(zhuǎn)率

capitalverification資本驗(yàn)證，驗(yàn)資

CAPM資本性資產(chǎn)計(jì)價(jià)模型

carriedinterest附帶權(quán)益

carryback結(jié)轉(zhuǎn)前期扣減，移前扣減

carryingcost置存成本，儲(chǔ)存成本

carryingvalue①置存價(jià)值②抵押品價(jià)值

carryover①結(jié)轉(zhuǎn)下期扣減，移后扣減②結(jié)轉(zhuǎn)庫存,滾存量

CASB成本會(huì)計(jì)準(zhǔn)則委員會(huì)

cash①現(xiàn)金②兌現(xiàn)

cashability變現(xiàn)能力

cashaccount現(xiàn)金賬戶

cashasset現(xiàn)金資產(chǎn)

cashaudit現(xiàn)金審計(jì)

cashbasisaccounting現(xiàn)金收付制會(huì)計(jì)，收付實(shí)現(xiàn)制會(huì)計(jì)

cashbonus現(xiàn)金紅利

cashbreak-evenanalysis現(xiàn)金損益分界分析

cashbudget現(xiàn)金預(yù)算

cashcow現(xiàn)金母牛

cashdeficit現(xiàn)金虧細(xì)

cashdisbursementjournal現(xiàn)金支出日記賬

cashdiscount現(xiàn)金折扣

cashdividend現(xiàn)金股利

cashequivalent現(xiàn)金等價(jià)物

cashequivalentvalue現(xiàn)金等值

cashflow①現(xiàn)金流轉(zhuǎn)②現(xiàn)金流量

cashflowstatement現(xiàn)金流轉(zhuǎn)表，現(xiàn)金流量表

cash-flowtocapital-expenditureratio現(xiàn)金流量對(duì)資本支

出比率

cash-flowtototal-debtratio現(xiàn)金流量對(duì)負(fù)債總額比率

cashforecast現(xiàn)金預(yù)測

cashier出納員

cashier,scheck銀行本票

cashintransit在途現(xiàn)金

cashjournal現(xiàn)金日記賬

cashondelivery貨到付現(xiàn)

cashonhand庫存現(xiàn)金

cashposition現(xiàn)金狀況，現(xiàn)金頭寸

cashreceiptsjournal現(xiàn)金收入日記賬

cashrecords現(xiàn)金記錄

cashsale現(xiàn)金銷售

cashshortagesandoverages現(xiàn)金缺溢

cashstatement現(xiàn)金報(bào)表

cashturnoverratio現(xiàn)金周轉(zhuǎn)率

cashwithorder現(xiàn)金訂貨，訂貨現(xiàn)金

casting加總，合計(jì)

casualaudit臨時(shí)審計(jì)

CBA成本效益分析

CCA現(xiàn)時(shí)成本會(huì)計(jì)

CD存款單

ceiling最高限額

ceilingprice最高限價(jià)

centralbank中央銀行

centralization集中經(jīng)營，集權(quán)

certainty確定性

certaintydecision確定性決策

certaintyequivalent確定等值

certaintyequivalentcoefficient確定等值系數(shù)

certificateofcapitalverification驗(yàn)資證明書

certificateofdeposit存款單

certificateofincorporation公司登記執(zhí)照，公司注冊(cè)證書

certificateofindebtedness借據(jù)

certificateofprotest拒付證明書

certifiedaccountant注冊(cè)會(huì)計(jì)師

certifiedcheck保付支票

certifieddataprocessor注冊(cè)數(shù)據(jù)處理師

certifiedfinancialplanners注冊(cè)財(cái)務(wù)計(jì)劃師

certifiedfinancialstatement已審核財(cái)務(wù)報(bào)表，已審核會(huì)計(jì)

報(bào)表

certifiedinformationsystemauditor注冊(cè)信息系統(tǒng)審計(jì)師

certifiedinternalauditor注冊(cè)內(nèi)部審計(jì)師

certifiedmanagementaccountant注冊(cè)管理會(huì)計(jì)師

certifiedpublicaccountant注冊(cè)公共會(huì)計(jì)師

certifyingofficer簽付員

chaindiscount連鎖折扣

chain1iquidation連續(xù)清算

chairmanoftheboardofdirector董事長

chairman,sreport董事長報(bào)告

changefund找零備用金

changingpricesaccounting物價(jià)變動(dòng)會(huì)計(jì)

charge①費(fèi)用②借記，借項(xiàng)③賒賬④留置權(quán)

chargeaccount賒賬,賒賬賬戶

chargeanddischargestatement信托財(cái)產(chǎn)（或遺產(chǎn)）收支報(bào)表

chargecard付款卡

chargeoff注銷

chargesale賒銷

charter執(zhí)照，許可證

charteredaccountant特許會(huì)計(jì)師

charteredfinancialanalyst特許財(cái)務(wù)分析師

chartedfinancialconsultant特許財(cái)務(wù)咨詢師，特許財(cái)務(wù)顧

問

chartist圖表分析專家

chartofaccounts賬戶分類表，會(huì)計(jì)科目表

chattel動(dòng)產(chǎn)

chattelmortgage動(dòng)產(chǎn)抵押

check①支票②檢查，核對(duì)

checkandbalancesystem制約平衡制度，制衡制度

checkcleaning支票交換

checkingaccount支票賬戶，活期存款賬戶

checkregister支票登記簿

checkverification支票驗(yàn)證

chiefaccountant總會(huì)計(jì)，會(huì)計(jì)主任

chiefauditor總審計(jì)，審計(jì)主任

chiefcashier總出納，出納主任

chieffinancialofficer財(cái)務(wù)總裁，財(cái)務(wù)總經(jīng)理

CHIPS票據(jù)交換所銀行內(nèi)部支付系統(tǒng)

chronologicalbook序時(shí)賬簿

CIF到岸價(jià)格

circularization發(fā)函詢證

circulatingasset流動(dòng)資產(chǎn)

circulatingcapital流動(dòng)資本，流動(dòng)資金

claim索賠

classificationofaccounts賬戶分類表

classificationofassets資產(chǎn)分類

classificationofliabilities負(fù)債分類

classificationofstockholders,equity股東產(chǎn)權(quán)分類

classifiedcommonstock分類普通股

classifiedtrialbalance分類試算表

clawback追回稅款

clean①不附帶保留條件②不附其他單據(jù)③不附利息

cleanbillofexchange光票匯票

cleanletterofcredit光票信用證

clearance①結(jié)關(guān)，報(bào)關(guān)②票據(jù)交換，清算③清倉

clearanceagent報(bào)關(guān)結(jié)算代理商

clearancesale清倉減價(jià)銷售

clearing①票據(jù)交換②結(jié)算

clearingaccount①暫記賬戶，過渡賬戶②票據(jù)交換往來賬戶

clearinghouse票據(jù)交換所

clear-upcause清理?xiàng)l款

clericalerror筆誤，記賬錯(cuò)誤

clerk辦事員，職員

client客戶，委托人

closedaccount已結(jié)賬賬戶

closed-endmutualfund固定股份互助基金投資公司

closely-heldcompany不公共招股公司

closely-heldcorporation不公共招股公司

closing①結(jié)賬②收盤

closingadjustment結(jié)賬調(diào)整，決算調(diào)整

closingbalance期末余額

closingdate結(jié)賬日期，截止日期

closingentry結(jié)賬分錄

closingprice收盤價(jià)格

closingtrialbalance結(jié)賬試算表

CM貢獻(xiàn)毛利，貢獻(xiàn)毛益

CMA注冊(cè)管理會(huì)計(jì)師

CML資本市場貝塔風(fēng)險(xiǎn)線

COBOL普通商業(yè)用語

code①代號(hào)，代碼②法規(guī)，守則

CodeofProfessionalEthics《職業(yè)道德守則》

coding編碼

codingclerk編碼員

codingofaccounts賬戶編碼

co-financing共同融資

coin硬幣

coinsuranceclause共同保險(xiǎn)條款

collateral抵押品，擔(dān)保品

collateralbond抵押品擔(dān)保債券,動(dòng)產(chǎn)擔(dān)保債券

collateralloan抵押品擔(dān)保貸款

collectibles收藏物

collectionagency收賬代理商

collectionperiod收款期

collectivepolicy收賬政策

collusion串通舞弊

columnarjournal多欄式日記賬

combination企業(yè)合并

combinedfinancialstatement合并財(cái)務(wù)報(bào)表，合并會(huì)計(jì)報(bào)表

combinedjournalandledger合并日記分類賬，日記總賬

comfortletter安慰信函

commercialbank商業(yè)銀行

commercialbill商業(yè)匯票

commercialcredit商業(yè)信用

commerciallaw商法

commercialpaper①商業(yè)票據(jù)②流通票據(jù)

commission傭金,手續(xù)費(fèi)

commitment①承諾付款②承諾貸款

commitmentfee承諾費(fèi)

commodity商品，貨物

commodityexchange商品交易所

CommonBusinessOrientedLanguage普通商業(yè)語言

commoncost共同成本

commondollar等值美元

common-sizestatement共同尺度報(bào)表

commonstock普通股

commonstockequivalent等同普通股

CommonStockIndex普通股股票價(jià)格指數(shù)

communityofinterest共同權(quán)益，共同權(quán)益集團(tuán)

commutedvalue折算價(jià)值

company公司

companydirector公司董事長

companyfinance公司財(cái)務(wù)

companylaw公司法

companyreserve公司公積金

companytax公司稅

comparability可比性

comparativeaccounting比較會(huì)計(jì)，比較會(huì)計(jì)學(xué)

comparativestatement比較財(cái)務(wù)報(bào)表，比較會(huì)計(jì)報(bào)表

compensatingbalance補(bǔ)償性存款額，存貨抵銷余額

compensatingerrors抵銷性錯(cuò)誤

compensation①報(bào)酬②補(bǔ)償，賠償

compensatorystockoption補(bǔ)償性購股權(quán)

competitivebidding競爭性投標(biāo)

compilationoffinancialstatement編輯財(cái)務(wù)報(bào)表，編輯會(huì)

計(jì)報(bào)表

completeaudit全部審計(jì)

completecyclecosts全部周期成本

completedcontractmethod全部完工法

completetransaction完整經(jīng)濟(jì)業(yè)務(wù)

complexcapitalstructure復(fù)雜資本結(jié)構(gòu)

complexinformationprocessing復(fù)雜信息處理

complianceaudit符合規(guī)章審計(jì)

compliancetest符合規(guī)章抽查，符合性抽查

compositebreak-evenpoint綜合損益分界點(diǎn)

compositedepreciation綜合折舊

composition償債協(xié)議，債務(wù)和解

compoundamountof1dollar1元的復(fù)利終值，1元的本利和

compounddiscount復(fù)貼現(xiàn)，復(fù)折現(xiàn)

compoundentry復(fù)合分錄

compoundinterest復(fù)利

compoundinterestmethodofdepreciation復(fù)利折舊法

compoundvalue復(fù)利值

comprehensiveaudit綜合審計(jì)

comprehensivebudget綜合預(yù)算

comprehensiveincome綜合收益

comptroller審計(jì)長，主計(jì)長

ComptrollerGeneral總審計(jì)長

compulsoryaudit強(qiáng)制審計(jì)

compulsoryliquidation強(qiáng)制清算

COMPUSTAT電子計(jì)算機(jī)會(huì)計(jì)數(shù)據(jù)庫

computedprice推算價(jià)格

computer電子計(jì)算機(jī)

computer-aidedaudit電子計(jì)算機(jī)輔助審計(jì)

computer-aidedfinancialmanagement電子計(jì)算機(jī)輔助財(cái)務(wù)

管理

computerconferencing電子計(jì)算機(jī)會(huì)議

computerfraud電子計(jì)算機(jī)舞弊

computerizedaccounting電算會(huì)計(jì)化

computernetwork電子計(jì)算機(jī)網(wǎng)絡(luò)，電子計(jì)算機(jī)互聯(lián)網(wǎng)絡(luò)

computersoftware電子計(jì)算機(jī)軟件

concealment隱瞞，匿報(bào)

concept概念

conceptualframework概念構(gòu)架，概念體系

concern企業(yè)，商號(hào)

concession①特許，特許權(quán)②折讓，優(yōu)惠

condensedbalancesheet簡明資產(chǎn)負(fù)債表

condensedincomestatement簡明損益表

conditionalacceptance附加條件承兌

conditionalbond附條件債券

confidentialinformation機(jī)密信息，機(jī)密資料

confirmationletter詢證信函，查證信函

confirmedletterofcredit保兌信用證

confiscatedgoods沒收貨物，充公貨物

confiscation沒收，充公

conflictofinterest公私利益沖突，借公營私

conglomeratecombination跨行業(yè)企業(yè)合并

conglomeratecompany跨行業(yè)公司，集團(tuán)公司

conglomeratefinancialstatement集團(tuán)公司財(cái)務(wù)報(bào)表，集團(tuán)

公司會(huì)計(jì)報(bào)表

conservatism①保守性②穩(wěn)健性

consignment寄銷，寄托

consignmentaccount寄銷賬戶

consistency一致性

consolidatedfinancialstatement合并財(cái)務(wù)報(bào)表，合并會(huì)計(jì)

報(bào)表

consolidation創(chuàng)立合并

consolidationgoodwi11合并商譽(yù)

consortium國際財(cái)團(tuán)，國際銀團(tuán)

consortiumproject國際財(cái)團(tuán)投資項(xiàng)目

constantprice不變價(jià)格

constantpurchasepoweraccounting不變購買力會(huì)計(jì)

constituentcompany子公司，成員公司

constructioncontractaccounting建筑合同會(huì)計(jì)

constructionworkinprocess在建工程

constructivedividend推定股利

constructivefraud推定欺詐

constructivereceipt推定收入

consularinvoice領(lǐng)事簽證發(fā)貨票

consultant咨詢師，顧問

consultantfee咨詢費(fèi)

ConsultativeCommitteeofAccountingBodies會(huì)計(jì)團(tuán)體協(xié)

商委員會(huì)

consumedcost耗用成本

ConsumerPriceIndex消費(fèi)品物價(jià)指數(shù)

ContinentalEuropeanaccounting歐洲大陸會(huì)計(jì)

contingency意外事項(xiàng)，或有事項(xiàng)

contingencyaccount意外準(zhǔn)備賬戶

contingencyfinancialplan應(yīng)急財(cái)務(wù)計(jì)劃

contingentgain或有收益，或有利得

contingentloss或有損失

continuingaccount連續(xù)賬戶，結(jié)轉(zhuǎn)賬戶

continuingappropriation連續(xù)撥款，連續(xù)經(jīng)費(fèi)

continuinginvestment連續(xù)投資

continuingprofessionaleducation專業(yè)進(jìn)修教育，專業(yè)連續(xù)

教育

continuingsecurity連續(xù)擔(dān)保

continuitypostulate連續(xù)經(jīng)營假設(shè)

continuousaudit連續(xù)審計(jì)

continuousbudget連續(xù)預(yù)算，滾動(dòng)預(yù)算

continuousinventory連續(xù)盤存

contraaccount抵銷賬戶

contract合同

contractlabor合同工

contractor①定約人②承包商

contractprice合同價(jià)格

contraentry對(duì)銷分錄

contributedcapital實(shí)繳股本

contributedcapitalinexcessofparvalue實(shí)繳股本的股

票溢價(jià)

contribution①繳入股本②分擔(dān)費(fèi)用③貢獻(xiàn)毛利④捐獻(xiàn)，捐款

contributionapproachtopricing貢獻(xiàn)毛利法定價(jià)

contributionmargin獻(xiàn)毛益，貢獻(xiàn)毛利

contributionmarginincomestatement貢獻(xiàn)毛利損益表

contributionmarginratio貢獻(xiàn)毛利率

contributorypensionplan分擔(dān)退休金計(jì)劃

control①控制②管制

controlaccount統(tǒng)制（統(tǒng)馭）賬戶

controllablecost可控制成本

controlledaccounts被統(tǒng)制賬戶

controlledcompany受控公司，子公司

controller會(huì)計(jì)長，主計(jì)長

controllingcompany控制公司

contro11ing-companyaccounting控制公司會(huì)計(jì)

controllinginterest控制股權(quán)，多數(shù)股權(quán)

convention慣例，常規(guī)

conventionalaccounting常規(guī)會(huì)計(jì)

conventionalcosting常規(guī)成本計(jì)算法

conventionalincomestatement常規(guī)損益表

conversion①兌換②換算，折算

conversionprice兌換價(jià)格

conversionrate兌換率，折算率

convertiblebond可兌換債券

convertiblepreferredstock可兌換優(yōu)先股

conveyance轉(zhuǎn)讓，轉(zhuǎn)讓證書

cook竄改賬目

cookedbooks假賬

coownershipcompany共有公司

coownershipofproperty共有財(cái)產(chǎn)

copyright版權(quán)

copyrightroyalty稿費(fèi)，版稅

corporateaccounting公司會(huì)計(jì)

corporatebond公司債券

corporatecharter公司執(zhí)照

corporatefinance公司財(cái)務(wù)

corporatejointventure合資經(jīng)營公司，合資公司

corporateraider公司侵奪者

corporatereadjustment公司賬務(wù)重新調(diào)整

corporatereorganization公司重組，公司改組

CorporateReport《公司報(bào)告》

corporaterisk公司風(fēng)險(xiǎn)

corporation公司，股份公司

corpus本金

correctingentry更正分錄

correspondent①客戶，往來商號(hào)②代理銀行

corruption賄賂，行賄

cost①成本②耗費(fèi)，花費(fèi)

costabsorption成本攤配，成本轉(zhuǎn)并

costaccountant成本會(huì)計(jì)師

costaccounting成本會(huì)計(jì)

CostAccountingStandards《成本會(huì)計(jì)準(zhǔn)則》

costaccounts成本賬戶

costallocation成本分?jǐn)?，成本分?/p>

costanalysis成本分析

costandfreight貨價(jià)加運(yùn)費(fèi)價(jià)格

costandinsurance貨價(jià)加保險(xiǎn)費(fèi)價(jià)格

costaudit成本審計(jì)

costbasis成本基準(zhǔn)

cost-benefitanalysis成本效益分析

costcenter成本中心

costclassification成本分類

costcontrol成本控制

costdistribution成本分?jǐn)?，成本分?/p>

costflow成本流轉(zhuǎn)

costing成本計(jì)算法

cost,insuranceandfreight到岸價(jià)格

costledger成本分類賬

costobject成本對(duì)象

costofcapital資本成本

costofgoodsmanufactured制造成本，半成品成本

costofgoodsold銷貨成本

costoflivingadjustment按生活費(fèi)用調(diào)整

costofsales銷貨成本

costormarket,whicheverislower成本與市價(jià)孰低法

cost-pluspricing成本加成計(jì)價(jià)法

costprinciple成本原則

costrecords成本記錄

costreport成本報(bào)告

costsheet成本單，成本計(jì)算單

costvarianceanalysis成本差異分析

cost-volume-profitanalysis成本一銷量一利潤分析

counterfeitmoney偽造貨幣

countermand止付，掛失

countersign會(huì)簽

coupon息票

couponbond息票債券

CourtofBankruptcy破產(chǎn)法院

covenant保證條款

cover①彌補(bǔ)，抵償②保證金，抵押財(cái)產(chǎn)③補(bǔ)進(jìn)

coverage①保額②償債準(zhǔn)備金，償債能力

coverageratio償債能力比率

coveredinterestarbitrage套息交易

CPA注冊(cè)公共會(huì)計(jì)師

CPAexamination注冊(cè)公共會(huì)計(jì)師職稱考試

CPAfirm注冊(cè)公共會(huì)計(jì)師事務(wù)所

credit①貸方②貸記③信用，信貸④抵免

creditaccount賒賬，賒賬賬戶

creditagency信用調(diào)查機(jī)構(gòu)，征信所

creditanalysis信用分析

creditbalance貸方余額

creditcard信用卡

creditcontrol信用控制

creditguarantee信用保證，信用擔(dān)保

creditline貸款限額，信貸額度

creditmemorandum貸方通知單

creditor債權(quán)人

creditors,equity債權(quán)人產(chǎn)權(quán)

creditors,ledger債權(quán)人分類賬，應(yīng)付賬款分類賬

creditpolicy信用政策

creditrating評(píng)定信用等級(jí)

creditrisk信貸風(fēng)險(xiǎn)

creditsale賒銷

creditterms信用條件

criminalliability刑事責(zé)任

criticalpathaccounting關(guān)鍵路徑會(huì)計(jì)

criticalpathmethod關(guān)鍵路徑法

crosscheck交互核對(duì)

crossedcheck橫線支票，劃線支票

crossrate(ofexchange)交叉匯率，套匯匯率

cross-refe