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