财务会计英语专业词汇

资产负债表BalanceSheet项目ITEM货币资金Cash短期投资Shortterminvestments应收票据Notesreceivable应收股利Dividendreceivable应收利息Interestreceivable应收帐款Accountsreceivable其他应收款Otherreceivables预付帐款Accountsprepaid期货保证金Futureguarantee应收补贴款Allowancereceivable应收出口退税Exportdrawbackreceivable存货Inventories其中：原材料Including:Rawmaterials产成品(库存商品)Finishedgoods待摊费用Prepaidanddeferredexpenses待处理流动资产净损失UnsettledG/Loncurrentassets一年内到期的长期债权投资Long-termdebentureinvestmentfallingdueinayaear其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资：Long-terminvestment：其中:长期股权投资Includinglongtermequityinvestment长期债权投资Longtermsecuritiesinvestment*合并价差Incorporatingpricedifference长期投资合计Totallong-terminvestment固定资产原价Fixedassets-cost减：累计折旧Less:AccumulatedDpreciation固定资产净值Fixedassets-netvalue减：固定资产减值准备Less:Impairmentoffixedassets固定资产净额Netvalueoffixedassets固定资产清理Disposaloffixedassets工程物资Projectmaterial在建工程ConstructioninProgress待处理固定资产净损失UnsettledG/Lonfixedassets固定资产合计Totaltangibleassets无形资产Intangibleassets其中:土地使用权Includinganduserights递延资产（长期待摊费用）Deferredassets其中:固定资产修理Including:Fixedassetsrepair固定资产改良支出Improvementexpenditureoffixedassets其他长期资产Otherlongtermassets其中:特准储备物资Amongit:Speciallyapprovedreservingmaterials无形及其他资产合计Totalintangibleassetsandotherassets递延税款借项Deferredassetsdebits资产总计TotalAssets资产负债表(续表)BalanceSheet项目ITEM短期借款Short-termloans应付票款Notespayable应付帐款Accountspayab1e预收帐款Advancesfromcustomers应付工资Accruedpayro1l应付福利费Welfarepayable应付利润(股利)Profitspayab1e应交税金Taxespayable其他应交款Otherpayabletogovernment其他应付款Othercreditors预提费用Provisionforexpenses预计负债Accruedliabilities一年内到期的长期负债Longtermliabilitiesduewithinoneyear其他流动负债Othercurrentliabilities流动负债合计Totalcurrentliabilities长期借款Long-termloanspayable应付债券Bondspayable长期应付款long-termaccountspayable专项应付款Specialaccountspayable其他长期负债Otherlong-termliabilities其中:特准储备资金Including:Specialreservefund长期负债合计Totallongtermliabilities递延税款贷项Deferredtaxationcredit负债合计Totalliabilities*少数股东权益Minorityinterests实收资本(股本)SubscribedCapital国家资本Nationalcapital集体资本Collectivecapital法人资本Legalperson"scapital其中:国有法人资本Including:State-ownedlegalperson"scapital集体法人资本Collectivelegalperson"scapital个人资本Personalcapital外商资本Foreignbusinessmen"scapital资本公积Capitalsurplus盈余公积surplusreserve其中:法定盈余公积Including:statutorysurplusreserve公益金publicwelfarefund补充流动资本Supplermentarycurrentcapital*未确认的投资损失（以“-”号填列）Unaffirmedinvestmentloss未分配利润Retainedearnings外币报表折算差额ConverteddifferenceinForeignCurrencyStatements所有者权益合计Totalshareholder"sequity负债及所有者权益总计TotalLiabilities&Equity利润表INCOMESTATEMENT项目ITEMS产品销售收入Salesofproducts其中：出口产品销售收入Including：Exportsales减：销售折扣与折让Less：Salesdiscountandallowances产品销售净额Netsalesofproducts减：产品销售税金Less：Salestax产品销售成本Costofsales其中：出口产品销售成本Including：Costofexportsales产品销售毛利Grossprofitonsales减：销售费用Less：Sellingexpenses管理费用Generalandadministrativeexpenses财务费用Financialexpenses其中：利息支出(减利息收入)Including：Interestexpenses(minusinterestihcome)汇兑损失(减汇兑收益)Exchangelosses(minusexchangegains)产品销售利润Profitonsales加：其他业务利润Add：profitfromotheroperations营业利润Operatingprofit加：投资收益Add：Incomeoninvestment加：营业外收入Add：Non-operatingincome减：营业外支出Less：Non-operatingexpenses加：以前年度损益调整Add：adjustmentoflossandgainforpreviousyears利润总额Totalprofit减：所得税Less：Incometax净利润Netprofit

A部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B部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contribution①缴入股本②分担费用③贡献毛利④捐献,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