财务会计英语常用单词

AAA美国会计学会Abacus《算盘》杂志abacus算盘Abandonment废弃,报废;委付abandonmentvalue废弃价值abatement①减免②冲销abilitytoservicedebt偿债能力abnormalcost异常成本abnormalspoilage异常损耗abovepar超过票面价值abovetheline线上项目absoluteamount绝对数 ,绝对金额absoluteendorsement绝对背书absoluteinsolvency绝对无力偿付absolutepriority绝对优先求偿权absolutevalue绝对值absorb摊配,转并absorptionaccount摊配账户 ,转并账户absorptioncosting摊配成本计算法abstract摘要表abuse滥用职权abuseoftaxshelter滥用避税项目ACCA特许公认会计师公会acceleratedcostrecoverysystem加速成本收回制度accelerateddepreciationmethod加速折旧法 ,快速折旧法accelerationclause加速偿付条款 ,提前偿付条款acceptance①承兑②已承兑票据③验收acceptancebill承兑票据acceptanceregister承兑票据登记簿acceptancesampling验收抽样accesstime存取时间accommodation融通accommodationbill融通票据accommodationendorsement融通背书account①账户，会计科目②账簿，报表③账目，账项④记账accountability经营责任,会计责任accountabilityunit责任单位Accountancy《会计》杂志accountancy会计accountant会计员 ,会计师accountantgeneral会计主任 ,总会计accountingincharge主管会计师accountant,slegalliability会计师的法律责任accountant,sreport会计师报告accountant,sresponsibility会计师职责accountform账户式,账式accounting①会计②会计学accountingassumption会计假定,会计假设accountingbasis会计基准,会计基本方法accountingchanges会计变更accountingconcept会计概念accountingcontrol会计控制accountingconvention会计常规 ,会计惯例accountingcorporation会计公司accountingcycle会计循环accountingdata会计数据accountingdoctrine会计信条accountingdocument会计凭证accountingelements会计要素accountingentity会计主体 ,会计个体accountingentry会计分录accountingequation会计等式accountingevent会计事项accountingexposure会计暴露 ,会计暴露风险accountingfirm会计事务所AccountingHallofFame会计名人堂accountingharmonization会计协调化accountingidentity会计恒等式accountingincome会计收益accountinginformation会计信息accountinginformationsystem会计信息系统accountinginternationalization会计国际化accountingjournals会计杂志accountinglegislation会计法规accountingmanual会计手册accountingobjective会计目标accountingperiod会计期accountingpolicies会计政策accountingpostulate会计假设accountingpractice会计实务accountingprinciple会计原则AccountingPrincipleBoard会计原则委员会accountingprocedures会计程序accountingprofession会计职业,会计专业accountingrateofreturn会计收益率accountingrecords会计记录,会计簿籍AccountingReview《会计评论》accountingrules会计规则AccountingSeriesRelease《会计公告文件》accountingservice会计服务accountingsoftware会计软件accountingstandard会计标准,会计准则accountingstandardization会计标准化AccountingStandardsBoard会计准则委员会（英）AccountingStandardsCommittee会计准则委员会 （英）accountingsystem①会计制度②会计系统accountingtechnique会计技术accountingtheory会计理论accountingtransaction会计业务 ,会计账务AccountingTrendandTechniques《会计趋势和会计技术》accountingunit会计单位accountingvaluation会计计价accountingyear会计年度accounts会计账簿 ,会计报表accountsales承销清单 ,承销报告单accountspayable应付账款accountsreceivable应收账款accountsreceivableagingschedule应收账款账龄分析表accountsreceivableassigned已转让应收账款accountsreceivablecollectionperiod应收账款收款期accountsreceivablediscounted已贴现应收账款accountsreceivablefinancing应收账款筹资 ,应收账款融资accountsreceivablemanagement应收账款管理accountsreceivableturnover应收账款周转率 ,应收账款周转次数accretion增殖accrualbasisaccounting应计制会计 ,权责发生制会计accruedasset应计资产accruedexpense应计费用accruedliability应计负债accruedrevenue应计收入accumulateddepreciation累计折旧accumulateddividend累计股利accumulatedearningstax累积盈余税 ,累积收益税accumulation累积,累计acidtestratio酸性试验比率acquiredcompany被盘购公司 ,被兼并公司acquisition购置,盘购acquisitionaccounting盘购会计acquisitioncost购置成本acquisitiondecision购置决策acquisitionexcess盘购超支acquisitionsurplus盘购盈余across-the-board全面调整ACT预交公司税act法案,法规action起诉,诉讼activeaccount活动账户activeassets活动资产activity业务活动 ,作业activityaccount作业账户activityaccounting作业会计activityratio业务活动比率activityvariance业务活动量差异actofbankruptcy破产法actofcompany公司法actofGod天灾 ,不可抗力actualcapital实际资本actualvalue实际价值actualwage实际工资addedvalue增值addedvaluestatement增值表addedvaluetax增值税addition增置,扩建additionaldepreciation附加折旧 ,补提折旧additionalpaid-incapital附加实缴资本additionaltax附加税adequatedisclosure充分披露adjunctaccount附加账户adjustable-ratebond可调整利率债券adjustedgrossincome调整后收益总额 ,调整后所得总额adjustedtrialbalance调整后试算表adjustingentry调整分录adjustment调整adjustmentaccount调整账户adjustmentbond调整债券administrativeaccounting行政管理会计administrativebudget行政管理预算administrativeexpense行政管理费用ADR资产折旧年限幅度advaloremtax从价税advance预付款,垫付款advancecorporationtax预交公司税advancesfromcustomers预收客户款advancetosuppliers预付货款adventure投机经营,短期经营adverseopinion反面意见 ,否定意见adversevariance不利差异,逆差advisoryservices咨询服务affiliatedcompany联营公司affiliation联营afterclosingtrialbalance结账后试算表aftercost售后成本afterdate出票后兑付aftersight见票后兑付after-tax税后AGA政府会计师联合会age寿命 ,账龄 ,资产使用年限ageallowance年龄减免ageanalysis账龄分析agency代理,代理关系agencycommission代理佣金agencyfund代管基金agenda议事日程,备忘录agent代理商 ,代理人aggregatebalancesheet合并资产负债表aggregateincomestatement合并损益表AGI调整后收益总额 ,调整后所得总额agingofaccountsreceivable应收账款账龄分析agingschedule账龄表agio贴水,折价agiotage汇兑业务,兑换业务AGM年度股东大会agreement协议agreementofpartnership合伙协议AICPA美国注册公共会计师协会AIS会计信息系统allcapitalearningsrate资本总额收益率all-inclusiveincomeconcept总括收益概念allocation分摊,分配allocationcriteria分配标准allotment①分配，拨付②分配数，拨付数allowance①备抵②折让③津贴allowanceforbaddebts呆账备抵allowancefordepreciation折旧备抵账户allowancemethod备抵法all-purposefinancialstatement通用财务报表 ,通用会计报表alpharisk阿尔法风险 ,第一种审计风险alteredcheck涂改支票alternativeaccountingmethods可选择性会计方法alternativeproposals替代方案,备选方案amalgamation企业合并AmericanAccountingAssociation美国会计学会Americandepositoryreceipts美国银行证券存单,美国银行证券托存收据AmericanInstituteofCertifiedPublicAccountants美国注册会计师协会,美国注册公共会计师协会Americanoption美式期权AmericanStockExchange美国股票交易所amortization①摊销②摊还amortizedcost摊余成本amount金额,合计amountdiffer金额不符amountdue到期金额amountof1dollar1元的本利和analysis分析analyst分析师analyticalreview分析性检查annualaudit年度审计annualclosing年度结账annualgeneralmeeting年度股东大会annualize按年折算annualizednetpresentvalue折算年度净现值annualreport年度报告annuity年金annuitydue期初年金annuityinadvance预付年金annuityinarrears迟付年金annuitymethodofdepreciation年金折旧法antedate填早日期anticipation预计 ,预列anti-dilutionclause防止稀释条款anti-pollutioninvestment消除污染投资anti-profiteeringtax反暴利税anti-taxavoidance反避税anti-trustlegislation反拖拉斯立法A/P应付账款APB会计原则委员会APBOpinion《会计原则委员会意见书》Application申请 ,申请书appliedoverhead已分配间接费用appraisal估价appraisalcapital评估资本appraisalsurplus估价盈余appraiser估价员 ,估价师appreciation增值appropriatedretainedearnings已拨定留存收益 ,已指定用途留存收益appropriation拨款,指拨经费appropriationaccount①拨款账户②留存收益分配账户appropriationbudget拨款预算approval核定,审批approvedaccount核定账户approvedbond核定债券A/R应收账款arbitrage套利,套汇arbitragetransaction套利业务 ,套汇业务arbitration仲裁,公断arithmeticalerror算术误差arm,s-lengthprice正常价格,公正价格arm,s-lengthtransaction一臂之隔交易 ,正常交易ARR会计收益率arrears①拖欠，欠款②迟付arrestment财产扣押AuthurAnderson&Co.约瑟?安德森会计师事务所 ,安达信会计师事务所article文件条文 ,合同条款articlesofincorporation公司章程articlesofpartnership合伙契约articulate环接articulatedconcept环接观念artificialintelligence人工智能ASB审计准则委员会ASE美国股票交易所AsianDevelopmentBank亚洲开发银行Asiandollar亚洲美元askingprice索价 ,卖方报价assessedvalue估定价值assessment①估定，查定②特别税捐，特别摊派税捐asset资产assetcover资产担保 ,资产保证assetdepreciationrange资产折旧年限幅度asset-liabilityview资产—负债观念assetquality资产质量assetretirement资产退役 ,资产报废assetrevaluation资产重估价assetstripping资产剥离,资产拆卖assetstructure资产结构assetturnover资产周转率assetvaluation资产计价assignmentofaccountsreceivable应收账款转让associatedcompany联属公司,附属公司AssociationofGovernmentAccounting政府会计师协会assumedliability承担债务 ,承付债务AT税后atcost按成本atpar按票面额,平价atsight见票兑付 ,即期兑付attachedaccount被查封账户attachment扣押,查封attest证明,验证attestation证明书,鉴定书audit审核,审计auditability可审核性auditcommittee审计委员会auditcoverage审计范围auditedfinancialstatement审定财务报表 ,审定会计报表auditevidence审计证据 ,审计凭证AuditGuides《审计指南》auditing①审计②审计学auditingprocedure审计程序auditingprocess审计过程auditingstandard审计标准,审计准则AuditingStandardsBoard审计准则委员会Auditor审计员 ,审计师auditorgeneral审计主任 ,总审计auditor,slegalliability审计师法律责任auditor,sopinion审计师意见书auditor,sreport审计师报告 ,查账报告auditprogram审计工作计划auditreport审计报告auditrisk审计风险auditsampling审计抽样auditsoftware审计软件audittest审计抽查audittrail审计脉络,审计线索auditworkingpaper审计工作底稿authorizedcapitalstock核定股本,法定股本automatedclearinghouse自动票据交换所automatedtellermachine自动取款机automatictransferservice自动转账服务availableasset可用资产availableinventory可用存货averagebalance平均余额averagecollectionperiod平均收款期averagecost平均成本average-costmethod平均成本法averageinventory平均存货,平均库存averagelife平均寿命 ,平均使用年限averagepaymentperiod(ofaccountspayable)应付账款平均付款期averagerateofreturn平均收益率averages股票价格平均指数avoidablecost可避免成本backcharge欠费费用backdate倒填日期 ,填早日期backedbill背书票据back-endload后期负担backer①票据担保人②财务支持人backlogdepreciation欠提折旧backorder欠交订货backpay欠付工资backtax欠交税款back-to-backcredit对开信用证back-to-backloan对销贷款backwardation倒价backwardintegration逆向合并badcheck空头支票baddebt呆账,呆账账户baddebtaccount呆账账户baddebtexpense呆账费用baddebtratio呆账比率baddebtrecovery呆账收回bailment寄销,寄托bailout抽资bailoutperiod投资返还期balance①余额②平衡balancebudget平衡预算balancedue结欠余额balancefund平衡基金balanceofaccount账户余额balanceofpayment国际收支差额balanceofretainedearnings留存收益余额balancesheet资产负债表balancesheetaccount资产负债表账户balancesheetanalysis资产负债表分析balancesheetaudit资产负债表审计balancesheetdate结账日期balancesheetratio资产负债表比率balancesheettotal资产负债表总额balloonpayment漂浮式付款bank银行bank(er,s)acceptance银行承兑,银行承兑汇票bankbalance银行存款余额bankbook存折bankcharge银行手续费bankcheckingaccount银行支票账户 ,银行活期存款账户bankconfirmation银行证明信函bankcredit银行信用,银行信贷bankcustody银行保险库bankdraft银行汇票banker①银行家②银行bankfailure银行倒闭bankloan银行贷款bankoverdraft银行透支bankreconciliationstatement银行对账单 ,银行存款调节表bankreference银行征信信函bankrun银行挤兑bankruptcy破产bankruptcyact破产法bankruptcycost破产成本bankruptcycourt破产法院bankruptcyprediction破产判断BankruptcyReformActof19781978年破产改革法banktransfer银行汇兑业务 ,银行转账业务bargain①合同，谈判②廉价货bargainmoney定金bargainpurchaseoption承租人优先购置权bargainrenewedoption承租人优先续租权bargainsale廉价销售barometers经济晴雨表 ,经济指标barometersstock晴雨表股票barter以货易货bartertransaction易货业务base基数baseperiod基期baseprice基价baserate基础利率basestock基础存量BASIC基础语言basicearningspershare每股基础收益basis基准basisofaccounting会计基准 ,会计方法basisoftaxation计税基准basispoint基点basketpurchase整套采购,总价采购batchcosting分批成本计算法batchprocessing分批处理 ,分批数据处理B/D过次页B/E汇票BEanalysis损益分界分析,保本分析bear①承担，负担②卖空者，空头bearer持票人bearerbond不记名债券bearerdraft不记名汇票bearinterest附息 ,负担利息bearmarket熊市 ,下跌行情bearsqueeze榨空头beatingthemarket战胜股市before-separationcost分离前成本before-taxincome税前收益BeginnersAll-purposeSymbolicInstructionCode基础语言,初学者通用符号指令语言beginningbalance期初余额beginninginventory期初存货bellwethersecurity领头证券,龙头证券belowpar低于票面价值belowtheline线下项目beneficialinterest受益人权益beneficialowner受益权人beneficiary受益人 ,受款人 ,受赔人benefit①效益，利益②福利金，津贴benefit-costanalysis效益成本分析benefit-costratio效益成本比率benefitfund福利基金benefitinkind实物福利benefitsystem职工福利制度best-effortsagreement证券尽力推销协议betacoefficient贝塔系数betarisk贝塔风险 ,第二种类型误差betterment改造投资,改造工程投资B/F余额承前Bias偏差 ,偏向性bid①买价②投标bidbond投标保证金bidprice①买方出价，买价②投标价格bigbath巨额冲销BigBoard大证券交易所BigFive五大会计师事务所bill①汇票，票据②通知单，清单③账单，发货票billing开发票,开账单billingclerk开票员billofentry报关单billofexchange汇票billoflading提货单,提单billofmaterials用料单billofsales销货清单,卖据billspayable应付票据billsreceivable应收票据B/L提货单blackmarket黑市blackmoney黑钱blankbilloflading不记名提货单blankcheck空白支票blankendorsement不记名背书blanketmortgage总括抵押blanketorder总括订货单blanketprice总括价格blindentry失实分录,未加说明的分录blindpurchase盲目采购blue-chip蓝筹码股票 ,热门股票blue-skylaws蓝天法 ,股票发行控制法boardchairman董事长boardminutes董事会会议记录boardofdirectors董事会boardoftrade同业公会 ,商会bond①债券②保证书，保证金③忠诚保证bondconversion债券兑换bonddiscount债券折价bondedgoods保税货物bondedwarehouse保税仓库bondfinancing债券筹资bondholder债券持有人bondindenture债券信托契约 ,债券契约bondingcompany忠诚担保公司bondissuecost债券发行成本bondpremium债券溢价bondrating评定债券等级bondsoutstanding流通在外债券,未偿付债券bondspayable应付公司债券bondyield债券收益率bonus奖金,红利bonusissue发行红利股book①账簿②账面的③记账bookaudit账簿审计bookbalance账面余额bookinventory账面存货 ,账面盘存bookkeeper簿记员 ,记账员bookkeeping①簿记记账②簿记学bookoffinalentry终结分录账簿bookoforginalentry原始分录账簿bookprofit账面利润,账面盈利bookrateofreturn账面收益率booksofaccounts账簿bookvalue账面价值bookvaluepershare每股账面价值boot补价borrowing借贷,借款borrowingpower借款能力bottomline损益表底线,最终财务成果B/R应收票据branch分支机构,分店branchaccounting分支机构会计 ,分店会计branchcurrentaccount分支机构往来账户 ,分店往来账户branchledger分支机构分类账brandname牌号名称,商标名称breachofcontract违约,违反合同breachoftrust违反信托breakdown分解 ,按细目分类break-evenanalysis损益分界分析 ,损益平衡分析break-evenchart损益分界图表 ,损益平衡图表break-evenpoint损益分界点,损益平衡点break-upvalue拆卖价值bribesandkickbacks贿赂和回扣bridgingloan过渡性贷款BritishAccountingAssociation英国会计学会broker经纪人brokerage经纪人佣金broughtdown入次页 ,过次页broughtforward承前页budget预算budgetarycontrol预算控制budgetdecision预算决策bugeting预算编制budgetmanagement预算管理budgetvariance预算差异bufferstock保险库存,缓冲存货bull①买空②买空者 ,多头bullion金银块,金银条bullmarket牛市 ,涨市burden间接费用burdenrate间接费用率business①商业，工商业②企业③经营，营业businessaccounting企业会计businessbarometer工商业指标businesscombination企业合并businesscycle商业周期 ,商业循环businessenvironment企业环境businessfailure经营失败businessincome企业收益 ,营业收益businessrisk经营风险,营业风险businesssegment企业分部businesstransaction企业交易 ,营业业务businesstrust企业经营信托buyandholddecision购入和持存决策buyer,scredit买方信贷buyingexpense进货费用buyout收购股权,收购控制股权buyover收买,贿赂bylaws公司章程细则by-product副产品C部CA特许会计师cabletransfer电汇calculation计算calculator计算器calendaryear日历年度call①期前偿还，期前兑回②催交股款③买方期权callablebond可提前兑回债券callablepreferredstock可提前兑回优先股callloan活期拆放贷款calloption股票购买期权callpremium提前兑回溢价callprice提前兑回价格callprovision提前兑回条款cancelablelease可取消租约cancelledcheck注销支票C&F货价加运费C&I货价加保险费capacity①生产能力②偿债能力capacitycost生产能力成本 ,经营能力成本capacitytoborrow借款能力capacitytocontract订约能力,订约资格capital资本金,资本capitalaccount资本账户capitaladdition资本增置capitalallowance资本减免capitalandliabilitiesratio资本负债比率capitalappreciation资本升值capitalasset资本性资产capitalassetpricingmodel资本性资产计价模型capitalauthorized额定资本 ,法定资本capitalbudget资本预算capitalcost资本成本capitaldeficit资本亏绌capitalexpenditure资本支出capitalgain资本利得 ,资本收益capitalimpairment资本减损capitalintensive资本密集capitalinvestment资本投资capitalinvestmentappraisal资本投资评价capitalization资本化capitalizationofearnings收益资本化capitalizationofinterest利息资本化capitalizedvalue资本化价值capitallease资本租赁capitalleverage资本杠杆作用capitalloss资本损失capitalmaintenanceconcept资本保持概念 ,资本维护概念capitalmarket资本市场capitalmarketline资本市场贝塔风险线capitaloutlay资本支出capital-outputratio资本产值比率capitalpaid-in实缴股本,投入股本capitalrationing资本分配capitalreorganization资本改组capitalreserve资本公积金capitalreturn资本收益率 ,投资回收率capitalstock股本capitalstockoutstanding发行股本,流通在外股本capitalstockpremium股本溢价capitalstocksubscriptions认购股本capitalstructure股本结构capitalstructuredecision资本结构决策capitalsurplus资本盈余capitalturnover资本周转率capitalverification资本验证 ,验资CAPM资本性资产计价模型carriedinterest附带权益carryback结转前期扣减 ,移前扣减carryingcost置存成本 ,储存成本carryingvalue①置存价值②抵押品价值carryover①结转下期扣减，移后扣减②结转库存，滚存量CASB成本会计准则委员会cash①现金②兑现cashability变现能力cashaccount现金账户cashasset现金资产cashaudit现金审计cashbasisaccounting现金收付制会计 ,收付实现制会计cashbonus现金红利cashbreak-evenanalysis现金损益分界分析cashbudget现金预算cashcow现金母牛cashdeficit现金亏绌cashdisbursementjournal现金支出日记账cashdiscount现金折扣cashdividend现金股利cashequivalent现金等价物cashequivalentvalue现金等值cashflow①现金流转②现金流量cashflowstatement现金流转表 ,现金流量表cash-flowtocapital-expenditureratio现金流量对资本支出比率cash-flowtototal-debtratio现金流量对负债总额比率cashforecast现金预测cashier出纳员cashier,scheck银行本票cashintransit在途现金cashjournal现金日记账cashondelivery货到付现cashonhand库存现金cashposition现金状况 ,现金头寸cashreceiptsjournal现金收入日记账cashrecords现金记录cashsale现金销售cashshortagesandoverages现金缺溢cashstatement现金报表cashturnoverratio现金周转率cashwithorder现金订货 ,订货现金casting加总,合计casualaudit临时审计CBA成本效益分析CCA现时成本会计CD存款单ceiling最高限额ceilingprice最高限价centralbank中央银行centralization集中经营,集权certainty确定性certaintydecision确定性决策certaintyequivalent确定等值certaintyequivalentcoefficient确定等值系数certificateofcapitalverification验资证明书certificateofdeposit存款单certificateofincorporation公司登记执照,公司注册证书certificateofindebtedness借据certificateofprotest拒付证明书certifiedaccountant注册会计师certifiedcheck保付支票certifieddataprocessor注册数据处理师certifiedfinancialplanners注册财务计划师certifiedfinancialstatement已审核财务报表 ,已审核会计报表certifiedinformationsystemauditor注册信息系统审计师certifiedinternalauditor注册内部审计师certifiedmanagementaccountant注册管理会计师certifiedpublicaccountant注册公共会计师certifyingofficer签付员chaindiscount连锁折扣chainliquidation连续清算chairmanoftheboardofdirector董事长chairman,sreport董事长报告changefund找零备用金changingpricesaccounting物价变动会计charge①费用②借记，借项③赊账④留置权chargeaccount赊账,赊账账户chargeanddischargestatement信托财产（或遗产）收支报表chargecard付款卡chargeoff注销chargesale赊销charter执照 ,许可证charteredaccountant特许会计师charteredfinancialanalyst特许财务分析师chartedfinancialconsultant特许财务咨询师 ,特许财务顾问chartist图表分析专家chartofaccounts账户分类表 ,会计科目表chattel动产chattelmortgage动产抵押check①支票②检查 ,核对checkandbalancesystem制约平衡制度 ,制衡制度checkcleaning支票交换checkingaccount支票账户 ,活期存款账户checkregister支票登记簿checkverification支票验证chiefaccountant总会计 ,会计主任chiefauditor总审计 ,审计主任chiefcashier总出纳 ,出纳主任chieffinancialofficer财务总裁 ,财务总经理CHIPS票据交换所银行内部支付系统chronologicalbook序时账簿CIF到岸价格circularization发函询证circulatingasset流动资产circulatingcapital流动资本 ,流动资金claim索赔classificationofaccounts账户分类表classificationofassets资产分类classificationofliabilities负债分类classificationofstockholders,equity股东产权分类classifiedcommonstock分类普通股classifiedtrialbalance分类试算表clawback追回税款clean①不附带保留条件②不附其他单据③不附利息cleanbillofexchange光票汇票cleanletterofcredit光票信用证clearance①结关，报关②票据交换，清算③清仓clearanceagent报关结算代理商clearancesale清仓减价销售clearing①票据交换②结算clearingaccount①暂记账户，过渡账户②票据交换往来账户clearinghouse票据交换所clear-upcause清理条款clericalerror笔误,记账错误clerk办事员 ,职员client客户 ,委托人closedaccount已结账账户closed-endmutualfund固定股份互助基金投资公司closely-heldcompany不公共招股公司closely-heldcorporation不公共招股公司closing①结账②收盘closingadjustment结账调整,决算调整closingbalance期末余额closingdate结账日期,截止日期closingentry结账分录closingprice收盘价格closingtrialbalance结账试算表CM贡献毛利,贡献毛益CMA注册管理会计师CML资本市场贝塔风险线COBOL普通商业用语code①代号，代码②法规，守则CodeofProfessionalEthics《职业道德守则》coding编码codingclerk编码员codingofaccounts账户编码co-financing共同融资coin硬币coinsuranceclause共同保险条款collateral抵押品 ,担保品collateralbond抵押品担保债券 ,动产担保债券collateralloan抵押品担保贷款collectibles收藏物collectionagency收账代理商collectionperiod收款期collectivepolicy收账政策collusion串通舞弊columnarjournal多栏式日记账combination企业合并combinedfinancialstatement合并财务报表 ,合并会计报表combinedjournalandledger合并日记分类账 ,日记总账comfortletter安慰信函commercialbank商业银行commercialbill商业汇票commercialcredit商业信用commerciallaw商法commercialpaper①商业票据②流通票据commission佣金,手续费commitment①承诺付款②承诺贷款commitmentfee承诺费commodity商品,货物commodityexchange商品交易所CommonBusinessOrientedLanguage普通商业语言commoncost共同成本commondollar等值美元common-sizestatement共同尺度报表commonstock普通股commonstockequivalent等同普通股CommonStockIndex普通股股票价格指数communityofinterest共同权益,共同权益集团commutedvalue折算价值company公司companydirector公司董事长companyfinance公司财务companylaw公司法companyreserve公司公积金companytax公司税comparability可比性comparativeaccounting比较会计 ,比较会计学comparativestatement比较财务报表 ,比较会计报表compensatingbalance补偿性存款额 ,存货抵销余额compensatingerrors抵销性错误compensation①报酬②补偿 ,赔偿compensatorystockoption补偿性购股权competitivebidding竞争性投标compilationoffinancialstatement编辑财务报表 ,编辑会计报表completeaudit全部审计completecyclecosts全部周期成本completedcontractmethod全部完工法completetransaction完整经济业务complexcapitalstructure复杂资本结构complexinformationprocessing复杂信息处理complianceaudit符合规章审计compliancetest符合规章抽查 ,符合性抽查compositebreak-evenpoint综合损益分界点compositedepreciation综合折旧composition偿债协议 ,债务和解compoundamountof1dollar1元的复利终值 ,1元的本利和compounddiscount复贴现,复折现compoundentry复合分录compoundinterest复利compoundinterestmethodofdepreciation复利折旧法compoundvalue复利值comprehensiveaudit综合审计comprehensivebudget综合预算comprehensiveincome综合收益comptroller审计长,主计长ComptrollerGeneral总审计长compulsoryaudit强制审计compulsoryliquidation强制清算COMPUSTAT电子计算机会计数据库computedprice推算价格computer电子计算机computer-aidedaudit电子计算机辅助审计computer-aidedfinancialmanagement电子计算机辅助财务管理computerconferencing电子计算机会议computerfraud电子计算机舞弊computerizedaccounting电算会计化computernetwork电子计算机网络 ,电子计算机互联网络computersoftware电子计算机软件concealment隐瞒,匿报concept概念conceptualframework概念构架,概念体系concern企业,商号concession①特许，特许权②折让，优惠condensedbalancesheet简明资产负债表condensedincomestatement简明损益表conditionalacceptance附加条件承兑conditionalbond附条件债券confidentialinformation机密信息 ,机密资料confirmationletter询证信函 ,查证信函confirmedletterofcredit保兑信用证confiscatedgoods没收货物 ,充公货物confiscation没收,充公conflictofinterest公私利益冲突 ,借公营私conglomeratecombination跨行业企业合并conglomeratecompany跨行业公司 ,集团公司conglomeratefinancialstatement集团公司财务报表 ,集团公司会计报表conservatism①保守性②稳健性consignment寄销,寄托consignmentaccount寄销账户consistency一致性consolidatedfinancialstatement合并财务报表 ,合并会计报表consolidation创立合并consolidationgoodwill合并商誉consortium国际财团,国际银团consortiumproject国际财团投资项目constantprice不变价格constantpurchasepoweraccounting不变购买力会计constituentcompany子公司,成员公司constructioncontractaccounting建筑合同会计constructionworkinprocess在建工程constructivedividend推定股利constructivefraud推定欺诈constructivereceipt推定收入consularinvoice领事签证发货票consultant咨询师 ,顾问consultantfee咨询费ConsultativeCommitteeofAccountingBodies会计团体协商委员会consumedcost耗用成本ConsumerPriceIndex消费品物价指数ContinentalEuropeanaccounting欧洲大陆会计contingency意外事项,或有事项contingencyaccount意外准备账户contingencyfinancialplan应急财务计划contingentgain或有收益,或有利得contingentloss或有损失continuingaccount连续账户,结转账户continuingappropriation连续拨款,连续经费continuinginvestment连续投资continuingprofessionaleducation专业进修教育 ,专业连续教育continuingsecurity连续担保continuitypostulate连续经营假设continuousaudit连续审计continuousbudget连续预算,滚动预算continuousinventory连续盘存contraaccount抵销账户contract合同contractlabor合同工contractor①定约人②承包商contractprice合同价格contraentry对销分录contributedcapital实缴股本contributedcapitalinexcessofparvalue实缴股本的股票溢价,捐款contribution,捐款contributionapproachtopricing贡献毛利法定价contributionmargin献毛益,贡献毛利contributionmarginincomestatement贡献毛利损益表contributionmarginratio贡献毛利率contributorypensionplan分担退休金计划control①控制②管制controlaccount统制 （统驭 ）账户controllablecost可控制成本controlledaccounts被统制账户controlledcompany受控公司,子公司controller会计长 ,主计长controllingcompany控制公司controlling-companyaccounting控制公司会计controllinginterest控制股权,多数股权convention惯例,常规conventionalaccounting常规会计conventionalcosting常规成本计算法conventionalincomestatement常规损益表conversion①兑换②换算 ,折算conversionprice兑换价格conversionrate兑换率 ,折算率convertiblebond可兑换债券convertiblepreferredstock可兑换优先股conveyance转让,转让证书cook窜改账目cookedbooks假账coownershipcompany共有公司coownershipofproperty共有财产copyright版权copyrightroyalty稿费,版税corporateaccounting公司会计corporatebond公司债券corporatecharter公司执照corporatefinance公司财务corporatejointventure合资经营公司,合资公司corporateraider公司侵夺者corporatereadjustment公司账务重新调整corporatereorganization公司重组,公司改组CorporateReport《公司报告》corporaterisk公司风险corporation公司,股份公司corpus本金correctingentry更正分录correspondent①客户，往来商号②代理银行corruption贿赂,行贿cost①成本②耗费 ,花费costabsorption成本摊配,成本转并costaccountant成本会计师costaccounting成本会计CostAccountingStandards《成本会计准则》costaccounts成本账户costallocation成本分摊,成本分配costanalysis成本分析costandfreight货价加运费价格costandinsurance货价加保险费价格costaudit成本审计costbasis成本基准cost-benefitanalysis成本效益分析costcenter成本中心costclassification成本分类costcontrol成本控制costdistribution成本分摊,成本分配costflow成本流转costing成本计算法cost,insuranceandfreight到岸价格costledger成本分类账costobject成本对象costofcapital资本成本costofgoodsmanufactured制造成本,半成品成本costofgoodsold销货成本costoflivingadjustment按生活费用调整costofsales销货成本costormarket,whicheverislower成本与市价孰低法cost-pluspricing成本加成计价法costprinciple成本原则costrecords成本记录costreport成本报告costsheet成本单,成本计算单costvarianceanalysis成本差异分析cost-volume-profitanalysis成本—销量—利润分析counterfeitmoney伪造货币countermand止付,挂失countersign会签coupon息票couponbond息票债券CourtofBankruptcy破产法院covenant保证条款cover①弥补，抵偿②保证金，抵押财产③补进coverage①保额②偿债准备金 ,偿债能力coverageratio偿债能力比率coveredinterestarbitrage套息交易CPA注册公共会计师CPAexamination注册公共会计师职称考试CPAfirm注册公共会计师事务所credit①贷方②贷记③信用，信贷④抵免creditaccount赊账,赊账账户creditagency信用调查机构 ,征信所creditanalysis信用分析creditbalance贷方余额creditcard信用卡creditcontrol信用控制creditguarantee信用保证,信用担保creditline贷款限额,信贷额度creditmemorandum贷方通知单creditor债权人creditors,equity债权人产权creditors,ledger债权人分类账 ,应付账款分类账creditpolicy信用政策creditrating评定信用等级creditrisk信贷风险creditsale赊销creditterms信用条件criminalliability刑事责任criticalpathaccounting关键路径会计criticalpathmethod关键路径法crosscheck交互核对crossedcheck横线支票,划线支票crossrate(ofexchange)交叉汇率 ,套汇汇率cross-reference(index)对照索引cumdividend附有股利cumrights附权 ,附认购新股权cumulativepreferredstock累积优先股cumulativevoting累积投票权currency通货,货币currencydepreciation货币贬值currencyexchange货币兑换 ,货币互换current①流动的②本期的currentaccount①活期存款账户②往来账户currentasset流动资产currentassetturnover流动资产周转率currentcost现时成本currentcostaccount现时成本会计currentcostincome现时成本收益currentexpense①本期费用②经常费用currentliability流动负债currentratemethod现时汇率法currentratio流动比率currentreplacementcost现时重置成本currentreturn本期收益率currentvalue①现时价值②现值custodialaccounting保管会计custodialresponsibility保管责任custom惯例 ,商业惯例customer,sadvance客户预付款customer,sledger客户分类账customsdeclaration报关单customsduty关税customsoffice海关cutoff截止,截账cutoffdate截止日期,截账日期cutoffrate(ofreturn)投资项目取舍收益率cutofftest截止抽查,截账抽查cyclecount循环查点D部date日期dateofacquisition购置日期，收购日期dateofissue 发行日期daysofgrace 宽限日期、特许拖延付款日deadcapital呆滞资本deadline最后期限deal交易dealing交易，买卖dealingsinfutures期货交易debenture信用债券，海关退税debenturebonds无担保债券debit借方debitaccount 借方帐项debitandcredit借方和贷方debitbalance借方结余debit-creditbookkeeping借贷记账法debit-creditrelationship账户对应关系debt债务，负债

debtburden 债务负担debtcapacity 借债能力debtcapitalmarket债务资本市场debtconversion发新债换旧债debtdiscount债务贴现debtdue负债到期debtequityrario负债产权比率debtfinancing举债筹资debtinstrument债务证券debtmaturities债务期限debtpayingability偿债能力debtsecurity债务证券debtservice债息debtservicefund偿债基金debtservicerate外债偿还比例debtservicingcapacity外债偿还能力debttoequity债务转换负债股本比率自有资金负债率负债股本比率自有资金负债率负债权益交换债务－权益处理debtee债权人debt-equityratiosdebt-equityswapdebt-equitytreatmentdebtor债务人debtoraccount借方帐项debtor’sfailure债务人破产debt-to-equityratio权益负债率decreasingdepreciation递减折旧deductibility可抵扣程度deduction扣减default违约，拖欠defaultinthepayment拖欠付款defaultinterest过期罚金不履行债务不履行付款义务不偿还贷款defaultofobligationdefaultofpaymentdefaultonpaymentdefer延期deferrablecost不履行债务不履行付款义务不偿还贷款deferred延期的deferredaccount 递延帐户deferredassets 递延资产deferredcharges 递延费用deferredpayment延期付款deficiencyclaim损失索赔deficit赤字，亏损，逆差deficitaccount 赤字帐户deficitbalance赤字差额deficitbudget 赤字预算deficitfinance赤字财政deficitspending赤字支出，透支d