财务词典86-755-82143181
C.A.; chartered accountant 会计师
Call 催缴股款通知书
Call book 催缴股款薄
Call loans 通知放款
Call loans secured 活期抵押放款
Calls in arrears 延付催缴股款
Call up capital 已催缴股本（包括已收及催缴未收的股本）
Cancelled check 柱销支票；付讫支付
Capacity expenses （生产）能量费用
Capital资本
Capital account 资本帐户
Capital account balance sheet 固定资产负债表
Capital adjustment account 资本调整帐户
Capital assets 资本资产
Capital charges 资本支出（同capital expenditures）
Capital deficit 资本亏绌
Capital expenditures 资本支出
Capital expenditure account 资本支出帐
Capital expense 集资费用
Capital fund 资本基金
Capital gains 资本利益
Capital income 资本收益
Capitalization 资本总额；资本化（指利益的资本化）
Capitalization of interests 滚利作本
Capitalized expenses 资本化的费用
Capitalized profits 资本化的利益
Capitalized value 资本化的价值
Capital liabilities 资本负债（同funded debts）
Capital transfer 资本转移
Capital losses 资本损失
Capital outlays 资本支出
Capital profits 资本利益
Capital receipts资本收入
Capital returned to stock – holders in dividends 摊还股本
Capital revenue 资本收益（同capital income）
Capital stock 股本帐
Capital stock authorized 额定股本
Capital stock certificate 股票 （同certificate of stock）
Capital stock common 普通股本
Capital stock outstanding 现发股本
Capital stock – preferred 优先股本
Capital stock subscribed 已认股本
Capital stock subscriptions 认缴股本
Capital surplus 资本盈利
Capital uncalled 未收资本
Caption of account 会计科目
Card ledger 财务卡片式分类帐
Card of account 分类帐目录
Carriage 搬运费
Carriage paid 运费付讫
Carried forward 接后
Carried over 过次页
Carrying charges 置存资产费用
Carrying charges 储存支出（指存货而言）
Carrying cost 储存成本（指存货而言）
Carrying value 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
Cash account 现金帐户
Cash and receivables to current liabilities ratio 现金及应收款项对流动负债比率
Cash assets 现金资产（包括现金、银行往来、运送现金等项目）
Cash audit 现金审计
Cash balance 现金馀额
Cash basis 现金基础；收付实现基础
V before delivery 现金交货
Cash bonus 现金红利
Cash book 现金薄；现金收付薄；现金帐
Cash budget 现金预算
Cash collection basis (of revenue realization) 收现基础（指营业收入的实现而言）
Cash Cr. 现金付出
Cash credit 保证放款；活期信用放款
Cash credit slip 现金支出传票
Cash day; pay day 付款日
Cash debit slip 现金收伟票
Cash disbursements 现金付出
Cash disbursements journal 现金付出日记帐
Cash discount 现金折扣
Cash dividends 现金股利
Cash Dr. 现金收入
Cash held in foreign countries 存国外现金
Cashier 收支员；出纳员
Cashier’s check 本票
Cash in bank Cash in closed banks 倒闭银行存款
Cash in deposit 存银行现金
Cashing check 兑现支票
Cash in transit 在运现金
Cash in treasury 库存现金
Cash journal 现金日记帐；现金薄
Cash journal day book 现金日记帐
Cash on arrival 货到付现
Cash on bank 银行存款
Cash on delivery 现款交货
Cash on hand 手存现金
Cash on book 现金支出薄
Cash payment journal 现金付出日记帐
Cash payments 现金支付
Cash payments book 现金付出薄
Cash purchase 现购
Cash receipts 现金收入
Cash receits book 现金收入薄
Cash receipts journal 现金收入日记帐
Cash remittance note 解款单
Cash reserve 现金储蓄
Cash sale invoice 现售发票；；现销发票
Cash sales 现售；现销
Cash sales book 现售薄；现销薄
Cash settlement 现结
Cash short and over 现金清偿基金
Cash slip 现金传票
Cash surrender value (of life insurance) 保险积存金
Cash tickets 现售票；现销票
Casual audit 临时审计
Catalogue 目录
Center – ruled ledger 中栏分类帐（即设金额栏於帐户的中间）
Certain annuity 确定年金
Certificate book 股票薄
Certificate deposit 证券存款
Certificate of balance sheet 资产负债表证明书
Certificate of completion of handling over charge 交代证明书
Certificate of deposit 存款证；存款单折
Certificate of indebtedness 借据
Certificate of origin 原货凭单
Certificate of stock 股票
Certified accounts 会计师证明的帐目
Certified balance sheet 会计师证明的资产负债表
Certified check 保付支票
Certifying bank 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
Change funds 找换金
Charge and discharge statement资金运用表
Charge and discharge statement as to income遗益收支表
Charge and discharge statement as to principal 遗本收益表
Charge for use 使用费
Charge off 剔除
Charges 费用；借项
Charges against revenue 营业（业入）支出
Charge sales 赊售、赊销
Charges for remittances, transfers. etc. 汇水
Charges forward 费用先付
Charge side 贷方
Charge tickets 赊购发票；赊销发票
Charge to capital 资本支出
Charge to income 营业（业入）支出
Charter 执照
Chartered accountant 会计师
Charter of concession 特许证
Chattel mortgage 动产抵押
Chattels 动产
Check 支票
Checkbook 支票薄
Checkbook stubs 支票存根薄
Check collection 支票兑取
Check collector 支票兑取人
Check holder 持票人
Check mark 核对符号；柱销记号
Check register 支票登记薄
Checking accounts 核对帐目
Check to bearer 不记名支票
Check to order 记名支票
Cheque 支票
Chequebook 支票薄
Chief accountant 会计主任
Chronological books 序时帐薄
Chronological record 序时记录
Circulating assets流动资产
Circulating capital 流动资本
Circulating liabilities 流动负债
Circulation cost 流动费用
Claimant’s ledger 债权人分户帐
Claim for additional securities 追加
Claims 债权
Class cost system 分类成本制度
Classification manual 帐户分类说明
Classification for accounts 帐户分类；会计科目分类
Classified trial balance 分类试算表
Clean bill 信用用据
Clean draft 普通汇票
Clearance sale 售低货
Clearing account 暂记待结转帐目
Clearinghouse 票据交换所
Clerical error(s) 记录错误；误毕
Client 委托人
Client ledger 委托人分户帐
“Close “ corporation 股份不公开公司（即不公开招股的公司）
Closed account 已结帐户
Closed mortgage 限额抵押
Closing 结算
Closing accounts 结帐
Closing balance 期终馀额；期终差额
Closing entries 结帐记录
Closing entry 结帐分录
Closing the book(s) 结帐
Co – insurance 共同保险
C.O.D.; cash on delivery 交货收款
Code number 标号数码
Codicil 遗嘱更改
C.O.D. sales 交货收款销售
Collateral loans 证券担保放款
Collateral note 附带期票
Collateral security 附属担保品
Collateral trust bonds 证券担保信托公司公司债
Collection 徵收；收帐
Collection charges 代收票据费
Collection expenses 收帐费用
Collection fees 代收票据费
Collections receivable for customer 未收代付款
Collective account 统经帐户
Collector; bill collector 收帐人
Collusion 串同舞弊
Columnar analysis (columnar analysis sheet) 多栏分析表
Columnar books 多栏帐薄
Columnar journed 多栏日记薄
Columnar records 多栏记录
Columnar work sheet 多栏计算表
Combined cost and general ledger 联合成本及普通分类帐
Combined journal and ledger 联合日记分类帐
Combined statement 联合决算表
Commercial bills 商业票据
Commercial bookkeeping 商业薄记
Commercial capital 商业资本
Commercial credits 商业信用款
Commercial invoice 商业发票
Commercial discount 商业折扣；商业贴现
Commercial letters of credit 商业信用证
Commercial museum 商品陈列所
Commercial organization and customhouse 商业机关及税关
Commercial paper 商业票据
Commercial profit 商业利益
Commercial register 商业登记薄
Commercial registration 商业登记
Commercial transaction 买卖；贸易
Commercial traveler; traveling salesman; roadman; drummer 旅行商人；旅行销货人；旅行商
Commission(s) 佣金；手续费
Commission agency 代理贸易
Commission agent 贸易代理人
Commission broker 经纪人
Commission for collection 收帐佣金
Commission merchant 代售商
Commission sale; consignment sale 委托贩卖
Common cost 共同成本
Common dollar等值货币
Common stock 普通股
Community 共同收益
Companies 公司财产
Company 公司
Company law 公司法
Company limited by guarantee 保证有限公司
Company limited by shares 股份有限公司（同corporation; joint stock company, limited）
Company’s act 公司法（同law of corporation）
Comparative balance sheet 比较资产负债表
Comparative budget and actual balance sheet 预算与实际资产负债比较表
Comparative budget and actual income sheet 预算与实际损益比较表
Comparative cost sheet 比较成本表
Comparative income account 比较损益表
Comparative operating statement 比较营业表
Comparative profit and loss statement 比较损益表
Comparative statement of actual and estimate profit and loss 实际及预计损益比较表
Comparative statement of cost per productive hour 生产小时成本比较表
Comparative statement of monthly cost per productive hour 生产小时每月成本比较表
Comparative statement of monthly operative cost per unit 工作单位每月成本比较表
Comparative statement of operation cost 动作成本比较表；工作成本比较表
Comparative statement of order costs 分批成本比较表
Comparative statement of product costs 产品成本比较表
Comparison sheet 比较用表
Compensation insurance 职工赔偿保险
Compensatory errors 抵销错误 （同offsetting errors）
Compiling costs 集成本资料
Complete audit 全部审计
Complete cost 总成本
Complete detailed audit 全部详细审计
Completion report 完工报单
Composite balance sheet 综合资产负债表
Composite income sheet 综合损益表
Composite life 平均年龄
Composite percentage statement 综合百分率决算表
Composite rate 混合率（用於折旧的摊提或负荷的分配）
Composite ratio 综合比率
Composite turnover 综合周转数
Composition depreciation 综合折旧
Compound arbitrated rate 联合汇兑价率
Compound arbitration 重复汇兑（即两国以上之汇兑）
Compound interest 复利
Compound journal entry 多项分录式
Condensed balance sheet 简明资产负债表
Condition 品质
Condition of affaire 清算资产负债表（同statement of affaire）
Conditional endorsement 条件背书
Conditional sales 附条件销售
Confidential clerk 秘书
Confirmation 询证
Confirmation request 请证
Consigned goods 寄销品
Consignee 承销人
Consignment 寄销；寄销品
Consignment expenses 寄销费用
Consignment goods 寄销品
Consignment – in (inward) 承销；承销品
Consignment – out (outward 寄销；寄销品
Consignment profit and loss 寄销损益
Consignment records 寄销记录；寄销记录
Consignment sales 寄销品销售；寄销品销售
Consignor 寄销人
Consignor’s note 寄销通知书
Consolidated balance sheet合并资产负债表
Consolidated debts 固定债
Consolidated fund service 固定资金
Consolidated income sheets 合并损益表
Consolidated returns 合并收益
Consolidated statement 合并决算表
Consolidated statement of cost of goods sold 合并销货成本表
Consolidated surplus 结合盈馀
Consolidated surplus statement 合并盈馀表
Consolidation 合并
Consolidation by lease 租赁合并
Consolidation by merger 吸收合并
Consolidation by purchase 购买合并
Constant return (retrace) 收益
Constant capital 不变资本
Constant cost 不变成本；固定成本；固定费用
Constant expenses 固定费用
Construction account 建筑帐
Construction work – in – process 在建工程
Constructive accounting 设计会计；设计会计学
Constructive closing 推定结帐
Consumables 消耗品
Consumption 行销；销路
Contingent assets 或有资产
Contingent depreciation 或有折旧
Contingent fund 意外损失基金
Contingent liability 或有负债
Contingent profits 或有利益
Contingent reserve 意外事项准备金（同reserve for contingencies）
Continual redemption sinking fund 偿债基金（同sinking fund）
Continuing appropriation 继续经费；继续拨款
Continuing cost 继续成本；连续成本（对准备成本而言）
Continuous annuity 继续年金
Continuous audit 继续审计
Continuous system of physical inventory 继续盘存制度；继续实地盘存制度
Contra accounts 对销帐户
Contract goods 契约货品
Contract interest 约定利息
Contract note 买卖合同
Contract of insurance 保险契约
Contract of sale 卖契
Contractor 包工者；包造者
Contract rate of interest 约定利率
Contract register 契约登记薄
Contract reserve 契约规定准备
Contract sales 契约销售（销货）
Contractual dividend 契约规定股利
Contractual reserve 契约规定准备
Contractual service 杂用支出
Contra entry 对销
Contra valuation account 对销计价帐户
Contributed surplus 捐助盈馀
Contribution 分配
Contribution receipts 捐款收入
Control (controlling) account 统制帐户；统制科目
Controllable costs 可统制成本
Controllable expenses 可统制费用
Controlled accounts 补助帐户；明细帐户
Controlled company 被统制公司
Controlled corporation 被统制公司
Controlling account 统驭帐户
Controlling company (corporation) 统制公司
Controlling interest 统制股权
Controlling record 统制记录
Control of expenses 费用统制
Control of merchandise 商品统制
Conventional accounting 会计惯例
Conventional depreciation 惯例折旧
Conventional form 惯例式（决算表）
Conversion 转换
Conversion interval 复利期间
Convertible preferred stock 可换优先股
Corporate bonds 公司债
Corporate surplus 公司盈馀；公债
Corporation 股份有限公司
Corporation by – laws 公司章程
Corpus 遗本（遗产的本金）
Correcting entry (correction entries) 改正分录；改正记录
Cost 成本
Cost account 成本会计；工业会计
Cost accountant 成本会计员
Cost accounting 成本会计
Cost accounts 成本帐户
Cost adjustment 成本调整
Cost analysis 成本分析
Cost and freight 货价加运费
Cost audit 成本审计
Cost center 成本中心
Cost classification 成本分类
Cost clerk 成本记录员
Cost department expense 成本部费用
Cost differentials 成本差异
Cost fluctuation 成本变动
Cost – finding 成本计算
Cost formulas 成本公式
Costing (cost finding) 成本计算
Cost, insurance, and freight (C.I.F.) 货价及保险费连运费
Cost, insurance freight and warrisks (C.I.F.W)到岸价格加兵险
Cost, insurance, freight and commission (C.I.F.C.) 到岸价格加佣金
Cost, insurance, freight and exchange (C.I.F.E.) 到岸价格加兑换费
Cost, insurance, freight, commission and interest (C.I.F.C.I.) 到岸价格加佣金及利息
Cost journal 成本日记帐
Cost ledger 成本分类帐
Cost less depreciation 成本减折旧
Cost manual 成本会计规程
Cost memo 成本通知单
Cost of by – product sales 副产品销售成本
Cost of floor space 地位成本
Cost of goods manufactured 制成品成本
Cost of goods manufactured and sold 制销货品成本
V of goods sold 销货成本
Cost of labor 人工制造（同labor cost）
Cost of (to) manufacture 制造成本
Cost of material 原料成本；材料成本
Cost of operation 运作成本
Cost of printing notes 兑换券制造费
Cost of production 生产成本
Cost of remitting specie 送现费
Cost of reproduction 再生产成本
Cost of sales 销货成本
“Cost or market” 成本或市价
“Cost or market whichever is lower” 成本与市价熟低
Cost period 成本期间
Cost – plus 成本加成
Cost plus a profit 成本加利
Cost plus contract 成本加利契约
Cost price 成本价格
Cost rate per unit 单位成本率
Cost records 成本记录
Cost report 成本报告
Cost sheet 成本单
Cost statement 成本表
Cost summarizing records 成本总记录
Cost system 成本制度
Cost tag 成本标签
Cost to make and sell 制销成本
Cost unit 成本单位
Cost value 成本价值
Cost variance (cost variation) 成本差异
Counterfoil 存根
Counter – sign 副署；会记
Counting-house books 商号帐薄
Coupon 息票；本息票；股利票
Coupon bond 附息票债券
Coupon register 息票登记薄
Coupons payable 应讨债券息票
Covered reserve 提存基金的准备
Covering notes 承担保险书
C.P.A.; certified public accountant 会计师
Credit 贷；贷记；贷项；贷入
Credit amount 赊帐金额
Credit balance 货馀；贷差；结欠
Credit for returned goods 退化减帐
Credit interest 存息
Cost items 贷项
Credit memo 贷项凭单
Credit memo for purchase returns 购买（货）退出通知单
Credit memorandum 贷项通知单
Credit memorandum for sales return 销售（货）退回通知单
Creditor 债权人；债主
Creditor – investor 债权投资人
Creditor of bankruptcy 破产户之债权人
Creditor’s equity 债主权；债主权益
Creditor’s ledger 债权人分户帐
Credit sale(s) 赊卖
Credit side 贷方
Cross – adding 交叉加算
Cross cheque (crossed check) 划线支票
Cross entry 对销记录
Cross – footing 交叉总结
Cross reference 对照
Cumulative capital stock 累积股本（指股利）
Cumulative comparison 累积比较
Cumulative dividend 累积股利
Cumulative preferred sock 累各优先股
Cumulative sinking fund 累积偿债基金（同accumulative sinking fund）
Currency loan 通货货款
Currency of a bill 兑换票据流通期间
Currency unit 货币本位
Current account 往来帐户
Current account balance sheet 流动资产负债表
Current assets 流动资产
Current expense 日常费用；岁定经费
Current funds 流动基金
Current intangibles 流动虚产
Current investment 流动投资
Current liabilities 流动负债
Current operating income statement 经常营业损益表
Current pass – book 往来折
Current payments 经常性开支
Current profit and loss 经常损益；本期损益
Current ratio 流动比率
Current surplus 本期盈馀
Customary discount折扣常例；折扣习惯
Customary dues 例定规费
Customers’ account 客户帐户
Customers’ account discounted 客帐贴现
Customers’ credit balance 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
Customs duties 关税
联系登尼特公司
登尼特公司电话：86-755-82143181 传真：86-755-82143182
登尼特智库网站：www.onobbb.com 邮箱：2355725080@qq.com
登尼特公司深圳地址：香港九龙佐敦弥敦道208-212号四海大厦7楼702-703室
登尼特公司香港地址：深圳市罗湖区东门南路2020号太阳岛大厦16楼全层。
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