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财务英语词典-财务术语中英文对照财务英语词典-财务术语中英文对照财务英语词典-财务术语中英文对照xxx公司财务英语词典-财务术语中英文对照文件编号:文件日期:修订次数:第1.0次更改批准审核制定方案设计,管理制度A:abandonedproperty废弃财产面abandonment废弃、放弃货载(海运保险中遇有损失,货主放弃原货,取得全额赔偿)abandonmentcharges废弃费用abatement折扣abnormaldepreciation特别折旧abovepar超出票面价格absorbedburden(同appliedexpenses)已吸收负荷absorbedcosts已吸收成本absorbeddeclination已吸收跌价absorbedexpenses(同appliedburden)已吸收费用absorption吸收abstractbook收支撮要簿abstracts撮要表acceptableaccountingprinciple可岁接受会计原理acceptableprinciple可接受原理acceptance承兑;承兑汇票acceptancematurityrecord承兑票据到期记录acceptancepayable应付承兑票据acceptancereceivable承竞票据登记簿acceptedaccountingprinciples已接受会计原理accepteddraft(bills)已承兑汇票Accepter受票人Accommodationbill;accommodationnote(kite);accommodationpaper欠单Account帐;帐户;会计科目Accountability会计责任Accountablewarrant责任支出的支付命令(即事前未经审计的支付命令)Accountancy会计官;会计学;会计工作Accountant会计员Accountantgeneral会计长;会计主任Accountantinbankruptcy破产核算员Accountbalanced结平的帐户Accountbill帐单Accountbooks帐簿(同booksofaccounts)Accountclassification帐户分类(同classificationofaccounts)Accountcurrent往来帐Accountform帐户式Accountformofbalancesheet帐户式资产负债表Accountformofprofitandlossstatement帐户式损益表Accountpayable应付未付帐Account(fiscal)year会计年度Accountyear帐户年度Accounting会计;会计学Accountingbooks会计簿册Accountingcontrol会计统制Accountingconvention会计惯例Accountingdepartment会计部Accountingdocuments会计凭证Accountingitem会计科目Accountingmachines会计机器Accountingontheaccrualbasis权责发生会计制Accountingonthecashbasis现金收付会计制Accountingorganization会计组织Accountingperiod会计期间Accountingpersonnel会计人员Accountingpractice会计实务Accountingprinciples会计原理Accountingprocedure会计程序Accountingreports会计报告Accountingstandards会计准则Accountingstatement会计报表Accountingsystem会计制度Accountingtheory会计理论Accountingunit会计单位Accountingyear会计年度Accountofbankruptcy破产帐Accountofexecutors遗产清册Accountofpayments支出表Accountofproceedings遗产会计报告Accountofreceipts收入表Accountofreceiptsandpayments收支表Accountoftheexchequer国库帐Accountreceivable应收帐款Accountssales承销清单Accountsiftreasury公库帐;金库帐Accountspayable应付帐款Accountspayableledger应付帐款分类帐;应付帐款分户帐Accountspayableregister应付帐款登记簿Accountsreceivable应收帐款Accountsreceivableassigned应收帐款转让Accountsreceivablediscounted应收帐款内贴现Accountsreceivableledger应收帐款分类帐;应收帐款分户帐Accountsreceivableregister应收帐款登记簿Accounttitle收户名称;会计科目Accounttitlesforannualexpenditures岁入科目Accounttogive,givingaccount支出帐目Accrualbasis权责应计制;权现发生制;应计制;发生制Accruedassets流动资产;应收未收款项Accruedbondinterest应收未收债券利息Accruedcumulativedividends应收未收股利Accrueddepreciation应摊未摊折旧Accrueddividends应计股利Accruedexpenses应计费用Accruedincome应计收益Accruedinterestpayable应付应计利息Accruedinterestreceivable应收应计利息Accountsitems应计项目Accountsliabilities流动负责Accountspayables应付应计项目Accountspayroll应计薪工Accountsprofits应计利益Accountsreceivables应收应计项目Accountsrent应计租费Accountstaxes应计税捐Accountswages应计工资Accumulateddeficit累积亏绌Accumulateddepreciation累积折旧Accumulateddividends未发累积股利Accumulatedprofits滚存利益;累积利益Accumulatedsurplus滚存盈馀;累积盈馀Accumulation累积Accumulationofdiscount折价的累积Accumulationschedule累积表Accumulativesinkingfund累积偿债基金Accurseditems期前债务Acquisitioncost取得成本Activeassets活动资产(指常有本利出入的资产)Activedebt活动债务Actualpartner普通股东Actualcost实际成本Actualdebts实际债务Actualdepreciation实际折旧Actualliabilities实际负值Actualvalue实际价值Actualmachine加数机Additionalbudget追加预算Additionalorder添办定货;增加定货Additionalpartofabill期票附件Additionalpayment追加支付Additions增加固定资产Additionstopropertythroughsurplus由盈馀增加的财产Adjunctaccount附加帐户Adjustingentries整理帐Adjustmentaccount整理帐目Adjustmentmemo高整凭单Administrationaccount管理科目Administrationbudget行政预算Administrationexpenses管理费用Administrationsection管理之部(分部损益表的一部分)Administrativeaccounting管理会计(为供给管理员管理上所需资料的会计)Administrativeexpenses管理费用Administrator遗产管理人Admissibleassets可税资产Advaluedduty从价税Advamefreight预付运费Advancedepartment放款部Advances预付;垫款Advancestoofficersandemployees职工预支Adventure短期投机买卖Adventureaccounts短期投机买卖帐Advertisingexpenses(fee)广告费Advertisingexpensesprepaid预付广告费Advicenote通知书Adviceofaudit审核通知书Adviceofdrawing支汇票通知书Affiliatedcompany,affiliatedcorporation联络公司(与持有其股份的公司发生联系的公司)Affiliatedinterests联络股权After–cost后续成本(指销售后仍须继续支付的成本)Afterdate发票后Aftersight见票后Agency代理;代理处;代理人Agencyaccounts代理帐;代理会计Agent代理人Aggregatebalancesheet合并资产负债表Aging分期(指依到期日先后,而将应收帐款分类而言)Agio货币找换贴水Agreements契约Alliedcompany联号(业务上合作)All–inclusiveincomestatement统括性损益表(包括经常及非常损益)Allocation分配Allottedannualreceipts岁入分配数Allotment(s)股份;分配Allotments分配数(此是志指股票、债券等的分配於请求认购人而言)Allotmentsforannualexpenditures岁出分配数allowance津贴;折让;备抵;减免Allowanceforbaddebts备抵坏帐Allowancefordepreciation备抵折旧Allowanceon折让准备Allowancereserve折让及回扣Allowancesandrebates折让及回扣All–purposebalancesheet通用资产负债表All–purposefinancialstatements通用决算表Amalgamatedbalancesheet合并资产负债表Amalgamation创立合并Amortization摊销;摊还;折旧Amortizationofpremium溢价的摊销Amortization摊销表Amount总数Amountinsured保险金额Amountofcreditside贷方金额Amountoffinancialstatement决算表的分析Analysissheet分析表Analyticalaccounting分析会计;分析会计学Analyticalcolumns分析栏Analyticaljournal多栏日记帐(同columnarjournal)Analyticalrecord分析记录Analyticalstatements分析表Analyticproduct分成的产品Ancillaryrevenue副业收入Aulaappropriation岁定经费Annualaudit年度查帐Annualbalance年终决算表Annualbudgetarysurplusordeficit岁计馀绌Annualclosing年度决算Annualexpenditure岁出Annualreceipts岁入Annualreckoning年度计算Annualreport决算书Annualreportonauditingandinspecting(inspection)年度审计报告书Annualrevenue岁入Annualstatement年度决算表Annuities年金Annuitycertain确定年金Annuitydue期首年金;即付年金Annuitymethod年年折旧法Annuitytrustaccount年付金信托帐Anticipatedprofits预期利益Anticipatedrevenue预计收Anticipationwarrantspayable预计应付支付命令Locationsandallotmentbook股份认购及分配簿Applicationforshares认股书Applicationoffundstatement资金运用表(同statementofapplicationoffunds)Appliedexpenses已分配费用Appliedmanufacturingexpenses已分配制造费用Appliedmaterialhandlingexpenses已分配材料管理费用Appliedsellingandadministrativeexpenses已分配销售及管理费用Apportionedcharges摊派费用Apportionment分派Appraisal估价Appraisalcompany估价公?Appraisalofplantassets设备资产的估价Appraisalsurplus估价盈馀Appraisedvalue估定价值Appraisement估价(同appraisal)Appreciatedvalue增涨价值Appreciation涨价Appropriatedmaterials拨定材料(原料)Appropriatedprofits拨定利益Appropriatedsurplus拨定盈馀Appropriation拨用;拨款;岁出预算Appropriationaccount盈馀分拨帐Appropriationallotment支出分配数;岁出分配数Appropriationanalysis支出明细表;岁出明细表Appropriationbudget支出预算;岁出预算Appropriationencumbrance支出保留数;岁出保留数Appropriationledger支出预算分类帐Appropriationsection盈馀分拨之部Appropriationsforadditionsofproperty岁出预算数Appropriationsforrepaymentoffundeddebt偿还债款的拨款Appropriationsfromsurplus盈馀的拨用Approvalsales试销Approvedbudget核定预算;法定预算Approvedbudgetallotment核定的分配预算Arbitrage套利;套汇买卖Arbitrageaccount国外套汇帐Arbitratedpar月台票交易比例定价Arbitratedrateofexchange汇兑比例价Arbitrationofexchange汇兑率比例Arrears拖欠Articlesofassociation,articlesofincorporation公司执照;公司章程Articlesofco–partnership合夥契约Assemblycostsystem装配成本制度Assemblytypeofindustry装配式造业Assessedvalue政府估定价值Assessment派缴额外股款;摊派捐税;摊派权Assessmentfund摊派税捐基金Assessmentreceipts摊派税捐收入Assessmentreceivable应收摊派税捐Assessmentrolls摊派税捐清册Assessmentvaluation摊派税捐估价Assets资产Assetaccounts资产帐户;资产科目Asset–incomeratio资产收益比率Assetratio资产比率Assetreserve资产准备Assets资产Assetsandliabilitiesaccounts资产负债帐户Assignableindirectcharges可分配间接费用Assistanceaccountant会计助理员Associatedcompany联号(业务上联系)Assumedcost,interest,etc假定成本、利息等Assumedliabilities代人承担负债Atpar依照票面价格Atsight,ondemand见票即付Auction拍卖;竞卖Toputupforauction付之拍卖Tosellbyauction拍卖Auctioneer;enduemaster拍卖者Audit查帐;审计Auditcertificate查帐证明书Auditclerk查帐助理员Auditdiary查帐日记Auditedvouchers应付支付凭单Auditexpense查帐费用Auditfee查帐公费Auditingofficers审计人员Auditmemorandum查帐备望录Auditofexpenditures步出审计Auditofpublicloans公债审计Auditofpublicproperties公有财产审计Auditofreturns决算审计Auditoftreasury公库审计Auditor查帐员Auditor’scertificate查帐员证明书Auditor’scomments查帐员意见书Auditor’sliability,auditor’sresponsibility查帐员的责任Auditor’sreport查帐员报告书Auditprogrammed查帐程序Auditreport查帐报告书;审查报告Authorizedcapital公称资本Authoritytopurchase委托购卖证Authorizedcapital额定资本Authorizedcapitalstock额定股本Authorizedcapitalstockaccount法定股本帐Authorizedmortgagebonds额定抵押债券Authorizedvalue额定价值Auxiliaryaccountingunit附属单位会计Auxiliarybook(s)补助帐簿Auxiliarymaterial补助材料(原料)Auxiliaryrecord补助记录Auxiliaryunitbudget附属单位预算Availableassets可用资产Availablebalance可用馀额Availablecash可用现金Availableincome可用收益;可用收入Availablesurplus可用盈馀Avail担保付款Average平均数Averagebalance平均馀额;平均差额Averagecapital平均资本Averagecost平均成本Averageduedate平均到期日Averageearnings平均业务收益Averageinventory平均存货Averageinvestment平均投资额Averagestock平均存货Averageunitcost平均单位成本Averageunitprice平均单价Averageweight平均重量Averagingmaturity平均到期日Averagingofaccounts往来帐平均馀额Averagingstock计算平均存货B:Backfreight退货运费Backorder延期交货Backordermemo延期交货通知单Badanddoubtfulaccount呆帐Adassets坏资产Badchecks空头支票Baddebts坏帐Balance(balanceamount)馀额;差额Balanceaccount结算帐户Balancebook分类帐馀额簿;分类帐差额簿Balancebroughtforward馀额(差额)承前Balancebroughtforwardfromlastyear上年馀额Balancecarrieddown移后页Balanceformofprofitandlossstatement帐户式损益表(同accountformofprofitandlossstatement)Balanceforward馀额移后Balanceinourfavor我方受益Balanceinyourfavor你方受益Balanceofaccount差额Balanceofstocksystem永续盘存制(同perpetualinventorysystem)Balanceofstoresrecords存料馀额记录Balanceoftrade贸易差额;进出口货相差数Balancesheetaccounts资产负债表;货借对照表Balancesheetaccounts资产负债表帐户Balancesheetanalysis资产负债表分析Balancesheetdate资产负债表日期;结帐日Balancesheetforallpurposes通用资产负负表(同all–purposebalancesheet)Balancesheetgivingeffecttoproposedfinancing拟定理财计划实施后的资产负债表Balancesheet–incomesheetratios资产负债与损益比率Balancesheetratios资产负债比率Balanceticket决算单Balancingaccount平衡帐户Balancingledger馀额栏式分类帐Ballots不记名票Bankaccount(s)银行往来帐Bankbalance银行往来馀额Bankbill,banker’sdraft,bankdraft,bankpaper银行汇票Bankbook银行往来帐折Bankcharges银行手续费Bankcheck银行支单Bankcommission银行酬劳金Bankdeposits银行存款Bankdiscount银行贴现息Bankdraft银行汇票Banker’sacceptance银行承兑;银行承兑汇Banker’sratio汇银行用比率Bankingcapital银行运用资本Bankloans银行借款Bankoverdraft银行透支Bankreconciliationstatement银行往来调节表Bankregister银行往来登记簿Banks,orders(cashiers’orders)本票Bank’saccounttitle银行会计科目Bankstatement银行结单Bankstock银行资本Bankruptcy破产Bankwithwhomthecreditsopened往来银行Bargain买卖合同;议价Bargainmoney定银Tobargain立卖货约;讲价Tobuyatabargain订购Tostrikeabargain订定合同Greatbargain廉价货物Barter交易物品Basicaccountingunit会计单位Basicprice基价Basicunitbudget单位预算Bearerbonds无记名债券Bearercheck执票人支票;来人支票Bearerstock无记名股份Bearerstockcertificate无记名股票Beginninginventory期初存货Belowpar低於票面价格Beneficiary受益人Benefitfundreserve职工福利基金准备Bettermentorder添改自用资产通知单Bid出价Bidder出价者;竞卖人Bidsheet投票人名单Bill票据;帐单;汇票Billatsight;demandbill(draft)即期票据Billforaterm;periodbill兑换期票Billing开发票Billmarket汇兑市面Billofcredit付银通知书Billofexchange汇票Billoflading提单Billofmaterial规定用料单Billofparcels;bill发票Billandaccountspayablewithterms期付款项Billsandaccountsreceivable期收款项Billsbook(register)票据簿(同notesbook)Billsdiscounted票据贴现(同notesdiscounted)Billsdiscountedwithcollateralsecurities附担保票据贴现Billspayable应付票据(同notespayable)Billsrediscounted应收票据(同notesreceivable)Billsrediscounted票据再贴现Billswithcollateralsecurities有抵押品之票据Billtobearer不记名票据Billtoorderdebts帐面债务Bookentry帐面记录Bookings未交定货Bookinventory帐面存货Bookkeeper簿雇员;记帐员Bookkeeping簿记;簿记学Bookkeepingbycardsystem卡片式簿记制Bookkeepingbysingleentry单式簿记Bookkeepingofbank银行簿记Bookkeepingsystem簿记制度Bookkeepingtransactions簿记交易;簿记事项Bookloss帐面损失Bookofestimates概算书Bookoffinalentry终结帐簿;结帐记录Bookoffirstrecord原始帐簿Bookoforiginaldocumentsforpayments支出凭证簿Bookoforiginaldocumentsforreceipts收入凭证簿Bookoforiginalentry(entries)原始帐簿Bookofsecondaryentry转记帐簿Bookprofits帐面利益Booksofaccounts帐簿Booksofrecords记录簿Bookssurplus帐面盈馀;公开盈馀Bookvalue帐面价值Borrowedcapital借入资本Bostonledger波士顿式分类帐Boughtbook;purchasedaybook;boughtjournal进货簿Boughtledger进货分类帐Boughtnote卖货据;卖货单Bounty奖励金Branch支店;分店Branchaccounts支店(分店)帐户Branchcashaccount支店(分店)现金帐户Branchconsignments(shipments)寄交支店(分店)货物Branchcontrolaccount支店(分店)统制帐户Branchledger支店(分店)分类帐Branchledger分店总帐Branchofficegeneralaccount支店往来帐户Branchofficereport支店报告Brand;chop商标;圆记Break–evenpoint营业损益两平点Break–upvalue拆卸价值Broker经纪人Brokerage佣金、手续费Brokerageexpenses佣金费用Brought承前Broughtforward承前页Broughtforwardaccount前期滚结帐目Budget预算Budgetaccounts预算帐户Budgetallotment分配预算Budgetallowance预备金Budgetarydeficit预算亏绌Budgetcontrol预算统制Budgetenforcement预算执行Budgetestimation概算Budgetforannualreceipts岁入预算Budgetforexpenditures岁出预算Budgetforlocalgovernment地方预算Budget–making预算的编制Budgetmessage预算申请书Budgetprocedure预算程序Budgetreserve预备金Budgetstatements预算表Budgetsystem预算制度Budgetyear预算年度Buildingexpenses房屋费用Buildingfundreserve建筑基金准备Buildingservice房屋服务费用Burden负荷;制造费用Burdenappointment负荷分配;制造费用分配Burden–creditaccount已分配负荷(制造费用)帐户Burdendistribution负荷分配Burden–in–process在制负荷(同manufacturingexpenses–in–process)Burdenrates负荷分配Business营业商业;业务Carryonbusiness,to营业Establishabusiness,to创业Giveupabusiness,to停业;歇业Setupabusinessto开业Shutupabusinessto停止营业Startabusinessto开始Windup(one-s)businessto闭业;关店Businessaccountancy商事会计Businessday营业日Businessenterprise企业Businesshours营业时间Businesspapers商用单据;商业票据Businessreports营业报告Businesstax,saletax营业税;销售税Businesstransaction会计事项(同transaction)Businessyear;financialyear会计年度;财政年度Buyingagent办货代理人Buyingcost购入原价Buyingexpenses购买费用Buyingoutaninterest购出股份Buyingquota购买预计额Buyingrate;buyingprice买价Buyingrequisition购买请求单By–laws公司章程By–productrecoveries副产品抵偿数(指副产品对正产品成本的抵偿数)By–products副产品By-productssales副产品销售C:C.A.;charteredaccountant会计师Call催缴股款通知书Callbook催缴股款簿Callloans通知放款Callloanssecured活期抵押放款Callsinarrears延付催缴股款Callupcapital已催缴股本(包括已收及催缴未收的股本)Cancelledcheck柱销支票;付讫支付Capacityexpenses(生产)能量费用Capital资本Capitalaccount资本帐户Capitalaccountbalancesheet固定资产负债表Capitaladjustmentaccount资本调整帐户Capitalassets资本资产Capitalcharges资本支出(同capitalexpenditures)Capitaldeficit资本亏绌Capitalexpenditures资本支出Capitalexpenditureaccount资本支出帐Capitalexpense集资费用Capitalfund资本基金Capitalgains资本利益Capitalincome资本收益Capitalization资本总额;资本化(指利益的资本化)Capitalizationofinterests滚利作本Capitalizedexpenses资本化的费用Capitalizedprofits资本化的利益Capitalizedvalue资本化的价值Capitalliabilities资本负债(同fundeddebts)Capitaltransfer资本转移Capitallosses资本损失Capitaloutlays资本支出Capitalprofits资本利益Capitalreceipts资本收入Capitalreturnedtostock–holdersindividends摊还股本Capitalrevenue资本收益(同capitalincome)Capitalstock股本帐Capitalstockauthorized额定股本Capitalstockcertificate股票(同certificateofstock)Capitalstockcommon普通股本Capitalstockoutstanding现发股本Capitalstock–preferred优先股本Capitalstocksubscribed已认股本Capitalstocksubscriptions认缴股本Capitalsurplus资本盈利Capitaluncalled未收资本Captionofaccount会计科目Cardledger卡片式分类帐Cardofaccount分类帐目录Carriage搬运费Carriagepaid运费付讫Carriedforward接后Carriedover过次页Carryingcharges置存资产费用Carryingcharges储存支出(指存货而言)Carryingcost储存成本(指存货而言)Carryingvalue储存价值(指存货而言)Cartage–in购货车力Cartage–out销货车力Cash现金、现款Cashaccount现金帐户Cashandreceivablestocurrentliabilitiesratio现金及应收款项对流动负债比率Cashassets现金资产(包括现金、银行往来、运送现金等项目)Cashaudit现金审计Cashbalance现金馀额Cashbasis现金基础;收付实现基础Vbeforedelivery现金交货Cashbonus现金红利Cashbook现金簿;现金收付簿;现金帐Cashbudget现金预算Cashcollectionbasis(ofrevenuerealization)收现基础(指营业收入的实现而言)CashCr.现金付出Cashcredit保证放款;活期信用放款Cashcreditslip现金支出传票Cashday;payday付款日Cashdebitslip现金收伟票Cashdisbursements现金付出Cashdisbursementsjournal现金付出日记帐Cashdiscount现金折扣Cashdividends现金股利CashDr.现金收入Cashheldinforeigncountries存国外现金Cashier收支员;出纳员Cashier’scheck本票CashinbankCashinclosedbanks倒闭银行存款Cashindeposit存银行现金Cashingcheck兑现支票Cashintransit在运现金Cashintreasury库存现金Cashjournal现金日记帐;现金簿Cashjournaldaybook现金日记帐Cashonarrival货到付现Cashonbank银行存款Cashondelivery现款交货Cashonhand手存现金Cashonbook现金支出簿Cashpaymentjournal现金付出日记帐Cashpayments现金支付Cashpaymentsbook现金付出簿Cashpurchase现购Cashreceipts现金收入Cashreceitsbook现金收入簿Cashreceiptsjournal现金收入日记帐Cashremittancenote解款单Cashreserve现金储蓄Cashsaleinvoice现售发票;;现销发票Cashsales现售;现销Cashsalesbook现售簿;现销簿Cashsettlement现结Cashshortandover现金清偿基金Cashslip现金传票Cashsurrendervalue(oflifeinsurance)保险积存金Cashtickets现售票;现销票Casualaudit临时审计Catalogue目录Center–ruledledger中栏分类帐(即设金额栏於帐户的中间)Certainannuity确定年金Certificatebook股票簿Certificatedeposit证券存款Certificateofbalancesheet资产负债表证明书Certificateofcompletionofhandlingovercharge交代证明书Certificateofdeposit存款证;存款单折Certificateofindebtedness借据Certificateoforigin原货凭单Certificateofstock股票Certifiedaccounts会计师证明的帐目Certifiedbalancesheet会计师证明的资产负债表Certifiedcheck保付支票Certifyingbank付款保证银行C.F.invoice货价及运费发票C.F.price货价及运费价格Changefunds找换金Chargeanddischargestatement资金运用表Chargeanddischargestatementastoincome遗益收支表Chargeanddischargestatementastoprincipal遗本收益表Chargeforuse使用费Chargeoff剔除Charges费用;借项Chargesagainstrevenue营业(业入)支出Chargesales赊售、赊销Chargesforremittances,transfers.etc.汇水Chargesforward费用先付Chargeside贷方Chargetickets赊购发票;赊销发票Chargetocapital资本支出Chargetoincome营业(业入)支出Charter执照Charteredaccountant会计师Charterofconcession特许证Chattelmortgage动产抵押Chattels动产Check支票Checkbook支票簿Checkbookstubs支票存根簿Checkcollection支票兑取Checkcollector支票兑取人Checkholder持票人Checkmark核对符号;柱销记号Checkregister支票登记簿Checkingaccounts核对帐目Checktobearer不记名支票Checktoorder记名支票Cheque支票Chequebook支票簿Chiefaccountant会计主任Chronologicalbooks序时帐簿Chronologicalrecord序时记录Circulatingassets流动资产Circulatingcapital流动资本Circulatingliabilities流动负债Circulationcost流动费用Claimant’sledger债权人分户帐Claimforadditionalsecurities追加Claims债权Classcostsystem分类成本制度Classificationmanual帐户分类说明Classificationforaccounts帐户分类;会计科目分类Classifiedtrialbalance分类试算表Cleanbill信用用据Cleandraft普通汇票Clearancesale售低货Clearingaccount暂记待结转帐目Clearinghouse票据交换所Clericalerror(s)记录错误;误毕Client委托人Clientledger委托人分户帐“Close“corporation股份不公开公司(即不公开招股的公司)Closedaccount已结帐户Closedmortgage限额抵押Closing结算Closingaccounts结帐Closingbalance期终馀额;期终差额Closingentries结帐记录Closingentry结帐分录Closingthebook(s)结帐Co–insurance共同保险C.O.D.;cashondelivery交货收款Codenumber标号数码Codicil遗嘱更改C.O.D.sales交货收款销售Collateralloans证券担保放款Collateralnote附带期票Collateralsecurity附属担保品Collateraltrustbonds证券担保信托公司公司债Collection徵收;收帐Collectioncharges代收票据费Collectionexpenses收帐费用Collectionfees代收票据费Collectionsreceivableforcustomer未收代付款Collectiveaccount统经帐户Collector;billcollector收帐人Collusion串同舞弊Columnaranalysis(columnaranalysissheet)多栏分析表Columnarbooks多栏帐簿Columnarjourned多栏日记簿Columnarrecords多栏记录Columnarworksheet多栏计算表Combinedcostandgeneralledger联合成本及普通分类帐Combinedjournalandledger联合日记分类帐Combinedstatement联合决算表Commercialbills商业票据Commercialbookkeeping商业簿记Commercialcapital商业资本Commercialcredits商业信用款Commercialinvoice商业发票Commercialdiscount商业折扣;商业贴现Commerciallettersofcredit商业信用证Commercialmuseum商品陈列所Commercialorganizationandcustomhouse商业机关及税关Commercialpaper商业票据Commercialprofit商业利益Commercialregister商业登记簿Commercialregistration商业登记Commercialtransaction买卖;贸易Commercialtraveler;travelingsalesman;roadman;drummer旅行商人;旅行销货人;旅行商Commission(s)佣金;手续费Commissionagency代理贸易Commissionagent贸易代理人Commissionbroker经纪人Commissionforcollection收帐佣金Commissionmerchant代售商Commissionsale;consignmentsale委托贩卖Commoncost共同成本Commondollar等值货币Commonstock普通股Community共同收益Companies公司财产Company公司Companylaw公司法Companylimitedbyguarantee保证有限公司Companylimitedbyshares股份有限公司(同corporation;jointstockcompany,limited)Company’sact公司法(同lawofcorporation)Comparativebalancesheet比较资产负债表Comparativebudgetandactualbalancesheet预算与实际资产负债比较表Comparativebudgetandactualincomesheet预算与实际损益比较表Comparativecostsheet比较成本表Comparativeincomeaccount比较损益表Comparativeoperatingstatement比较营业表Comparativeprofitandlossstatement比较损益表Comparativestatementofactualandestimateprofitandloss实际及预计损益比较表Comparativestatementofcostperproductivehour生产小时成本比较表Comparativestatementofmonthlycostperproductivehour生产小时每月成本比较表Comparativestatementofmonthlyoperativecostperunit工作单位每月成本比较表Comparativestatementofoperationcost动作成本比较表;工作成本比较表Comparativestatementofordercosts分批成本比较表Comparativestatementofproductcosts产品成本比较表Comparisonsheet比较用表Compensationinsurance职工赔偿保险Compensatoryerrors抵销错误(同offsettingerrors)Compilingcosts集成本资料Completeaudit全部审计Completecost总成本Completedetailedaudit全部详细审计Completionreport完工报单Compositebalancesheet综合资产负债表Compositeincomesheet综合损益表Compositelife平均年龄Compositepercentagestatement综合百分率决算表Compositerate混合率(用於折旧的摊提或负荷的分配)Compositeratio综合比率Compositeturnover综合周转数Compositiondepreciation综合折旧Compoundarbitratedrate联合汇兑价率Compoundarbitration重复汇兑(即两国以上之汇兑)Compoundinterest复利Compoundjournalentry多项分录式Condensedbalancesheet简明资产负债表Condition品质Conditionofaffaire清算资产负债表(同statementofaffaire)Conditionalendorsement条件背书Conditionalsales附条件销售Confidentialclerk秘书Confirmation询证Confirmationrequest请证Consignedgoods寄销品Consignee承销人Consignment寄销;寄销品Consignmentexpenses寄销费用Consignmentgoods寄销品Consignment–in(inward)承销;承销品Consignment–out(outward寄销;寄销品Consignmentprofitandloss寄销损益Consignmentrecords寄销记录;寄销记录Consignmentsales寄销品销售;寄销品销售Consignor寄销人Consignor’snote寄销通知书Consolidatedbalancesheet合并资产负债表Consolidateddebts固定债Consolidatedfundservice固定资金Consolidatedincomesheets合并损益表Consolidatedreturns合并收益Consolidatedstatement合并决算表Consolidatedstatementofcostofgoodssold合并销货成本表Consolidatedsurplus结合盈馀Consolidatedsurplusstatement合并盈馀表Consolidation合并Consolidationbylease租赁合并Consolidationbymerger吸收合并Consolidationbypurchase购买合并Constantreturn(retrace)收益Constantcapital不变资本Constantcost不变成本;固定成本;固定费用Constantexpenses固定费用Constructionaccount建筑帐Constructionwork–in–process在建工程Constructiveaccounting设计会计;设计会计学Constructiveclosing推定结帐Consumables消耗品Consumption行销;销路Contingentassets或有资产Contingentdepreciation或有折旧Contingentfund意外损失基金Contingentliability或有负债Contingentprofits或有利益Contingentreserve意外事项准备金(同reserveforcontingencies)Continualredemptionsinkingfund偿债基金(同sinkingfund)Continuingappropriation继续经费;继续拨款Continuingcost继续成本;连续成本(对准备成本而言)Continuousannuity继续年金Continuousaudit继续审计Continuoussystemofphysicalinventory继续盘存制度;继续实地盘存制度Contraaccounts对销帐户Contractgoods契约货品Contractinterest约定利息Contractnote买卖合同Contractofinsurance保险契约Contractofsale卖契Contractor包工者;包造者Contractrateofinterest约定利率Contractregister契约登记簿Contractreserve契约规定准备Contractsales契约销售(销货)Contractualdividend契约规定股利Contractualreserve契约规定准备Contractualservice杂用支出Contraentry对销Contravaluationaccount对销计价帐户Contributedsurplus捐助盈馀Contribution分配Contributionreceipts捐款收入Control(controlling)account统制帐户;统制科目Controllablecosts可统制成本Controllableexpenses可统制费用Controlledaccounts补助帐户;明细帐户Controlledcompany被统制公司Controlledcorporation被统制公司Controllingaccount统驭帐户Controllingcompany(corporation)统制公司Controllinginterest统制股权Controllingrecord统制记录Controlofexpenses费用统制Controlofmerchandise商品统制Conventionalaccounting会计惯例Conventionaldepreciation惯例折旧Conventionalform惯例式(决算表)Conversion转换Conversioninterval复利期间Convertiblepreferredstock可换优先股Corporatebonds公司债Corporatesurplus公司盈馀;公债Corporation股份有限公司Corporationby–laws公司章程Corpus遗本(遗产的本金)Correctingentry(correctionentries)改正分录;改正记录Cost成本Costaccount成本会计;工业会计Costaccountant成本会计员Costaccounting成本会计Costaccounts成本帐户Costadjustment成本调整Costanalysis成本分析Costandfreight货价加运费Costaudit成本审计Costcenter成本中心Costclassification成本分类Costclerk成本记录员Costdepartmentexpense成本部费用Costdifferentials成本差异Costfluctuation成本变动Cost–finding成本计算Costformulas成本公式Costing(costfinding)成本计算Cost,insurance,andfreight(C.I.F.)货价及保险费连运费Cost,insurancefreightandwarrisks(C.I.F.W)到岸价格加兵险Cost,insurance,freightandcommission(C.I.F.C.)到岸价格加佣金Cost,insurance,freightandexchange(C.I.F.E.)到岸价格加兑换费Cost,insurance,freight,commissionandinterest(C.I.F.C.I.)到岸价格加佣金及利息Costjournal成本日记帐Costledger成本分类帐Costlessdepreciation成本减折旧Costmanual成本会计规程Costmemo成本通知单Costofby–productsales副产品销售成本Costoffloorspace地位成本Costofgoodsmanufactured制成品成本Costofgoodsmanufacturedandsold制销货品成本Vofgoodssold销货成本Costoflabor人工制造(同laborcost)Costof(to)manufacture制造成本Costofmaterial原料成本;材料成本Costofoperation运作成本Costofprintingnotes兑换券制造费Costofproduction生产成本Costofremittingspecie送现费Costofreproduction再生产成本Costofsales销货成本“Costormarket”成本或市价“Costormarketwhicheverislower”成本与市价熟低Costperiod成本期间Cost–plus成本加成Costplusaprofit成本加利Costpluscontract成本加利契约Costprice成本价格Costrateperunit单位成本率Costrecords成本记录Costreport成本报告Costsheet成本单Coststatement成本表Costsummarizingrecords成本总记录Costsystem成本制度Costtag成本标签Costtomakeandsell制销成本Costunit成本单位Costvalue成本价值Costvariance(costvariation)成本差异Counterfoil存根Counter–sign副署;会记Counting-housebooks商号帐簿Coupon息票;本息票;股利票Couponbond附息票债券Couponregister息票登记簿Couponspayable应讨债券息票Coveredreserve提存基金的准备Coveringnotes承担保险书C.P.A.;certifiedpublicaccountant会计师Credit贷;贷记;贷项;贷入Creditamount赊帐金额Creditbalance货馀;贷差;结欠Creditforreturnedgoods退化减帐Creditinterest存息Costitems贷项Creditmemo贷项凭单Creditmemoforpurchasereturns购买(货)退出通知单Creditmemorandum贷项通知单Creditmemorandumforsalesreturn销售(货)退回通知单Creditor债权人;债主Creditor–investor债权投资人Creditorofbankruptcy破产户之债权人Creditor’sequity债主权;债主权益Creditor’sledger债权人分户帐Creditsale(s)赊卖Creditside贷方Cross–adding交叉加算Crosscheque(crossedcheck)划线支票Crossentry对销记录Cross–footing交叉总结Crossreference对照Cumulativecapitalstock累积股本(指股利)Cumulativecomparison累积比较Cumulativedividend累积股利Cumulativepreferredsock累各优先股Cumulativesinkingfund累积偿债基金(同accumulativesinkingfund)Currencyloan通货货款Currencyofabill兑换票据流通期间Currencyunit货币本位Currentaccount往来帐户Currentaccountbalancesheet流动资产负债表Currentassets流动资产Currentexpense日常费用;岁定经费Currentfunds流动基金Currentintangibles流动虚产Currentinvestment流动投资Currentliabilities流动负债Currentoperatingincomestatement经常营业损益表Currentpass–book往来折Currentpayments经常性开支Currentprofitandloss经常损益;本期损益Currentratio流动比率Currentsurplus本期盈馀Customarydiscount折扣常例;折扣习惯Customarydues例定规费Customers’account客户帐户Customers’accountdiscounted客帐贴现Customers’creditbalance客帐贷馀(差)Customers’deposit客户定争;客户保证金Customers’ledger客户分户帐Customers’statement客户结单Customhouse税关Customsduties关税D:Dailybalance日计表Dailyinterest每日利息Dailyreports日报Daily(monthly)statementofaccount每日(月)对帐单Dailytimereport工作时间日报单Dailyworkreport工作日报单Damag
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