财务英语词典-财务术语中英文对照

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已吸收本钱

absorbeddeclination已吸收跌价

absorbedexpenses(同appliedburden)己吸收费用

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i十责任

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会计准那么

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应计工程

Accountsliabilities流动负责

Accountspayables应付应计工程

Accountspayroll应计薪工

Accountsprofits应计利益

Accountsreceivables应收应计工程

Accountsrent应计租费

Accountstaxes应计税捐

Accountswages应计工资

Accumulateddeficit累积亏细

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取得本钱

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实际本钱

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追力「支付

Additions增加固定资产

Additionstopropertythroughsui-plus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（分部损益表的一局部）

Administrativeaccounting管理会计（为供应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J殳权

After-cost后续本钱（指销售后仍须继续支付的本钱）

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(Rcolumnarjournal)

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

Annualbudgetarysuiplusordeficit岁计馀细

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（[s]statementofapplicationoffunds）

Appliedexpenses己分配费用

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支出保存数；岁出保存数

Appropriationledger支出预算分类帐

Appropriationsection盈馀分拨之部

Appropriationsforadditionsofproperty岁出预算数

Appropriationsforrepaymentoffundeddebt归还债款的拨款

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装配本钱制度

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假定本钱、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Hi审i|-

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平均本钱

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平均单位本钱

Averageunitprice平均单价

Averageweight平均重量

Averagingmaturity平均到期II

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accountformofprofitandloss

statement)

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peipetualinventorysystem)

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拟定理财方案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(cashiersJorders)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定专艮

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预算亏细

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房屋效劳费用

Burden负荷；制造费用

Burdenappointment负荷分配；制造费用分配

Burden-creditaccount己分配负荷(制造费用)帐户

Burdendistribution负荷分配

Burden-in-process在制负荷(RJmanufacturingexpenses-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购置费用

Buyingoutaninterest购出股份

Buyingquota购置预计额

Buyingrate;buyingprice买价

Buyingrequisition购置请求单

By-laws公司章程

By-productrecoveries副产品抵偿数（指副产品对正产品本钱的抵偿数）

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

Call叩capital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资本亏细

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

C叩italizedexpenses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储存本钱（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、运送现金等工程）

Cashaudit现金审计

Cashbalance现金馀额

Cashbasis现金根底；收付实现根底

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)收现根底(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

Claimfbradditionalsecurities追力口

Claims债权

Classcostsystem分类本钱制度

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

Columnarjoumed多栏日记簿

Columnarrecords多栏记录

Columnarworksheet多栏计算表

Combinedcostandgeneralledger联合本钱及普通分类帐

Combinedjournalandledger联合日记分类帐

Combinedstatement联合决算表

Commercialbills商业票据

Commercialbookke叩ing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旅彳亍商人；旅彳亍销货人；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委贩卖

Commoncost共同本钱

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月殳份有限公司(同corporation;jointstockcompany,limited)

CompanyJsact公司法(Rlawofcorporation)

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比较本钱表

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生产小时本钱比较表

Comparativestatementofmonthlycostperproductivehour生产小时每月本钱比较表

Comparativestatementofmonthlyoperativecostperunit工作单位每月本钱比较表

Comparativestatementofoperationcost动作本钱比较表；工作本钱比较表

Comparativestatementofordercosts分外匕本钱比较表

Comparativestatementofproductcosts产品本钱比较表

Comparisonsheet比较用表

Compensationinsurance职工赔偿保险

Compensatoryerrors抵销错误(同offsettingerrors)

Compilingcosts集本钱资料

Completeaudit全部审计

Completecost总本钱

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；承专肖品

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合并销货本钱表

Consolidatedsuq)lus结合盈馀

Consolidatedsurplusstatement合并盈馀表

Consolidation合并

Consolidationbylease租赁合并

Consolidationbymerger吸收合并

Consolidationbypurchase贝勾置合并

Constantreturn(retrace)收益

Constantcapital不变资本

Constantcost不变本钱；固定本钱；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I日

Conlingentfund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继续本钱；连续本钱(对准备本钱而言)

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可统制本钱

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本钱

Costaccount本钱会计；工业会计

Costaccountant本钱会计员

Costaccounting本钱会计

Costaccounts本钱帐户

Costadjustment本钱调整

Costanalysis本钱分析

Costandfreight货价加运费

Costaudit本钱审计

Costcenter本钱中心

Costclassification本钱分类

Costclerk本钱记录员

Costdepartmentexpense本钱部费用

Costdifferentials本钱差异

Costfluctuation本钱变动

Cost-finding本钱计算

Costformulas本钱公式

Costing(costfinding)本钱计算

Cost,insurance,andfreight(C.I.F.)货价及保险费连运费

Cost,insurancefreightandwarrisks(C.LF.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.LF.C.L)到岸价格加佣金及利息

Costjournal本钱日记帐

Costledger本钱分类帐

Costlessdepreciation本钱减折旧

Costmanual本钱会计规程

Costmemo本钱通知单

Costofby-productsales副产品销售本钱

Costoffloorspace地位本钱

Costofgoodsmanufactured制成品本钱

Costofgoodsmanufacturedandsold制销货品本钱

Vofgoodssold销货本钱

Costoflabor人工制造(同laborcost)

Costof(to)manufacture制造本钱

Costofmaterial原料本钱；材料本钱

Costofoperation运作本钱

Costofprintingnotes兑换券制造费

Costofproduction生产本钱

Costofremittingspecie送现费

Costofreproduction再生产本钱

Costofsales销货本钱

“Costormarketz，本钱或市价

“Costormarketwhicheverislowerw本钱与市价熟低

Costperiod本钱期间

Cost-plus本钱加成

Costplusaprofit本钱加利

Costpluscontract本钱加利契约

Costprice本钱价格

Costrateperunit单位本钱率

Costrecords本钱记录

Costreport本钱报告

Costsheet本钱单

Coststatement本钱表

Costsummarizingrecords本钱，总i己录

Costsystem本钱制度

Costtag本钱标签

Costtomakeandsell制销本钱

Costunit本钱单位

Costvalue本钱价值

Costvariance（costvariation）本钱差异

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

C