財會專業(yè)詞匯C

1、Ccurrent ratio 流動比率capital structure ratio 資本結構比率calculation inspection 計算檢查calculation 計算calculator 計算器calendar variation 日歷變動calendar year 日歷年度call 期前償還，期前兌回，催繳股款，買方期權callable bond 可提前兌回債券callable preferred stock 可提前兌回優(yōu)先股call deposit 活期存款called bond 已要求兌回的債券called-up capital 已催繳股本call feature 提前兌回

2、特征call loan 活期拆放貸款call money 活期拆放貸款call-of-more option 購買雙倍股票期權call option 買方期權，股票購買期權call premium 提前兌回溢價call price 提前兌回價格call privilege 提前兌回權利call provision 提前兌回條款cambism 外匯兌換業(yè)務cambist 外匯經(jīng)銷商cancelable lease 可取消租約cancellation 撤銷，注銷cancelled check 注銷支票capacity 生產(chǎn)能力，償債能力capacity cost 生產(chǎn)能力成本，經(jīng)營能力成本capa

3、city operating rate 生產(chǎn)能力利用率capacity to borrow 借款能力capacity to contract 訂約能力，訂約資格capacity utilization rate 生產(chǎn)能力利用率capacity utilization variance 成產(chǎn)能力利用差異CAPA Conference 亞洲和太平洋會計師聯(lián)合會會議CAPA Projects 亞洲和太平洋會計師聯(lián)合聯(lián)合會工作計劃capital 資本，資本性資產(chǎn)capital account 資本賬戶capital accumulation 資本積累capital additions 資本增值capi

4、tal adjustment account 資本調(diào)整帳戶capital allowance 資本減免capital and drawing account 業(yè)主資本和提款賬戶capital and liabilities ratio 資本負債比率capital appreciation 資本升值capital asset 資本性資產(chǎn)capital asset pricing model 資本性資產(chǎn)計價模型capital authorized 額定資本，法定資本capital bonus 資本紅利capital budget 資本預算capital budgeting manager 資本預算

5、經(jīng)歷capital coefficient 資本系數(shù)capital composition 資本構成capital consumption 資本耗用capital consumption allowance 資本耗用稅額減免capital contributed in excess of par value 實繳股本的股票溢價capital cost 資本成本，資本成本率capital deepening 資本深化capital deficit 資本虧蝕capital duty 資本稅capital employed 運用資本capital expenditure 資本支出capital ex

6、penditure budget 資本支出預算capital expenditure decision 資本支出決策capital export 資本輸出capital flight 資本外流capital form capitalization issue 從資本化股票發(fā)行獲得資本capital from consolidation 從合并獲得資本capital from donation 從捐贈獲得資本capital from treasury stock transaction 從庫存股份交易獲得資本capital fund 資本基金capital gain 資本利的，資本收益capit

7、al gain net income 資本凈收益額capital gain tax 資本利的稅，受益稅capital gain treatment 資本利得優(yōu)惠待遇。資本收益優(yōu)惠待遇capital gearing 資本齒輪傳動作用capital graph 資本圖表capital growth bond 資本增值債券capital impairment 資本減損capital improvement 資本改造支出capital income 資本收益capital instruments 資本票據(jù)capital invested 已投股本capital investment 資本投資capit

8、al investment appraisal 資本投資評價capital intensive 資本密集capital investment decision 資本投資決策capital issue資本發(fā)行capitalization 資本化capitalization of earnings 收益資本化capitalization of interest 利息資本化capitalization of reserve 公積金的資本化capitalization rate 資本化速率,資本化折算率capitalized expense 資本化費用capitalized value 資本化價值ca

9、pitalized lease 資本租賃capital leverage 資本杠桿作用capital liability 資本性負債capital loan 資本性貸款capital loss 資本損失capital maintenance concept資本保持概念，資本維護概念capital maintenance reserve資本維護準備金capital market 資本市場capital market based accounting 已資本市場為基礎的會計capital market line 資本市場貝塔風景線capital movement 資本流動capital outla

10、y 資本支出capital-output ratio 資本產(chǎn)值比率capital paid-in 實繳股本，投入股本capital projects fund 基本建設基金capital rationing decision 資本分配決策capital recovery 資本回收capital redemption reserve 資本償還準備金capital reduction 縮減資本capital reorganization 資本改組capital requirement 資本需要量capital reserve 資本公積金capital return 投資回收率，資本收益率capit

11、al risk 資本風險capital savings 資本節(jié)約capital stock 股本capital stock authorized 額定股本，法定股本capital stock discount 股本折價capital stock outstanding 發(fā)行在外股本，流通在外股本capital stock premium 股本溢價capital stock subscription 認購股本capital structure 資本結構capital structure decision 資本結構決策capital structure ratio 資本結構比率capital st

12、ructure theory 資本結構理論capital sum 資本總額capital surplus資本盈余capital tax資本稅capital transaction 資本業(yè)務，資本賬務capital transfer tax 資本轉讓稅capital turnover 資本周轉率capital verification 資本驗證，驗資capitation fee 按人均攤的費用capitation tax 人頭稅captive finance company 集團公司附屬財務公司，集團公司附屬金融公司captive insurance company 集團公司附屬保險公司card

13、 loan 卡式貸款cargo 貨運，運費cargo insurance 貨運保險cargo receipt 貨運收據(jù)cargo syndicate 貨運保險局集團cargo underwrite 貨運承保商carriage 運輸，運費carriage inward 運入運費carriage outward 運出運費carried interest 附帶權益carried party 權益轉讓方carrier 承運商carriers lien 承運商留置權carriers risk 承運商風險carryback 移前扣減，結轉前期扣減carry forward 轉次頁，結轉下頁，移后扣減，結轉

14、后期扣減carrying cost 置存成本，儲存成本carrying party 權益轉入方carrying value 置存價值，抵押品價值carryover 結轉下期扣減，移后扣減，結轉庫存量，滾存量Cartel 卡特爾cartel price 卡特爾價格，壟斷價格case law 判例法cash 現(xiàn)金，兌現(xiàn)cashability 變現(xiàn)能力cash account 現(xiàn)金帳戶，現(xiàn)購，現(xiàn)金往來帳戶cash accounting 現(xiàn)金會計cash against documents 評單據(jù)付款，交單付款cash and carry 現(xiàn)購自運cash and delivery 交貨付款cash

15、asset 現(xiàn)金資產(chǎn)cash audit 現(xiàn)金審計cash balance 現(xiàn)金結存，現(xiàn)金余額cash basis accounting 現(xiàn)金收付制，收付實現(xiàn)制會計cash before delivery 交貨前付款cash bonus 現(xiàn)金紅利cash bool 現(xiàn)金簿，現(xiàn)金收支簿cash break-even analysis 現(xiàn)金損益分界分析cash budget 現(xiàn)金預算cash capital 現(xiàn)金資本cash card 現(xiàn)金卡cash commodity 現(xiàn)貨cash contract 現(xiàn)金合同cash control 現(xiàn)金控制cash cost 現(xiàn)金成本cash cow 現(xiàn)金牛c

16、ash credit 現(xiàn)金付出，現(xiàn)金透支cash deficit 現(xiàn)金短絀cash cycle 現(xiàn)金循環(huán)，現(xiàn)金周期cash decision model 現(xiàn)金決策模型cash department 現(xiàn)金部門cash deposit ratio 現(xiàn)金準備金對存款負債比率cash disbursements journal 現(xiàn)金支出日記賬cash discount 現(xiàn)金折扣cash dispenser 自動提款機cash dividend 現(xiàn)金股利cash down 即期付款cash drain 現(xiàn)金枯竭cash earning 現(xiàn)金贏余，現(xiàn)金收益cash equivalent 現(xiàn)金等價物cash

17、 equivalent value 現(xiàn)金等值cash flow 現(xiàn)金流轉，現(xiàn)金流量cash flow accounting 現(xiàn)金流量會計cash flow adequacy ratio 現(xiàn)金流量充足程度比率cash flow analysis 現(xiàn)金流量分析cash-flow budget 現(xiàn)金流量預算cash-flow fixed-charge coverage 現(xiàn)金流量償付固定費用能力cash flow forecast現(xiàn)金流量預測cash flow statement 現(xiàn)金流量表cash flow from financing activities 籌資活動產(chǎn)生的現(xiàn)金流量cash flow

18、 from investing activities 投資活動產(chǎn)生的現(xiàn)金流量cash flow from operating activities 營業(yè)活動產(chǎn)生的現(xiàn)金流量cash flow instatement 現(xiàn)金流量表cash flow stream 現(xiàn)金流cash-flow to capital-expenditure ratio 現(xiàn)金流量對資本的比率cash-flow to current-debt ratio現(xiàn)金流量對流動負債的比率cash-flow to long-term debt ratio 現(xiàn)金流量對長期債務比率cash-flow to total-debt ratio現(xiàn)金

19、流量對負債總額的比率cash forecast 現(xiàn)金預算cash fund 現(xiàn)金基金，現(xiàn)金款項cashier 出納主管cashiers check銀行本票cash inflow 現(xiàn)金流入（量）cash in transit 在途現(xiàn)金cash item 現(xiàn)金項目cash journal現(xiàn)金日記賬cashless/checkless economy 無現(xiàn)金和無支票經(jīng)濟cash limit 現(xiàn)金限額cash management現(xiàn)金管理cash management service現(xiàn)金管理服務cash manager 現(xiàn)金經(jīng)理cash on delivery 貨到付款，交貨付款cash on han

20、d庫存現(xiàn)金cash on shipment 裝船付款cash order現(xiàn)金訂貨，訂貨付款；現(xiàn)金匯票，匯款單cash outflow現(xiàn)金流出（量）cash payment journal現(xiàn)金支出日記賬cash position現(xiàn)金狀況，現(xiàn)金頭寸cash position ratio 現(xiàn)金狀況比率，現(xiàn)金頭寸比率cash price 付現(xiàn)價格cash purchase付現(xiàn)購買cash ratio付現(xiàn)比率cash receipt現(xiàn)金收據(jù)cash receipt journal現(xiàn)金收入日記賬cash records現(xiàn)金紀錄cash register現(xiàn)金出納機cash report 現(xiàn)金報告cash r

21、equirement 現(xiàn)金需要量cash reserve現(xiàn)金準備金cash residual value現(xiàn)金殘值cash sale現(xiàn)銷cash settlement 現(xiàn)金結算cash shortage現(xiàn)金短缺cash shortage and overages 現(xiàn)金缺溢cash statement現(xiàn)金報表cash surrender value現(xiàn)金退保金cash to current liability ratio 現(xiàn)金對流動負債比率cash transaction 現(xiàn)金交易，現(xiàn)金業(yè)務cash turnover ratio現(xiàn)金周轉率cash voucher現(xiàn)金憑單cash with order

22、現(xiàn)金訂貨，訂貨付款cash yield現(xiàn)金收益率casting 加計，合計casual audit臨時審計casualty insurance意外災害損失保險casualty loss意外損失catalogue商品目錄catalogue price商品目錄價格catch-up adjustment追補調(diào)整catch-up depreciation追補折舊catch-up entry追補分錄cats and dogs 可疑證券cause and effect analysis因果分析cause and effect analysis diagram因果分析圖表caution money 保證金C

23、CM examination 注冊現(xiàn)金經(jīng)理考試ceded company 分保承保公司，分保承保商ceiling 最高限額ceiling price最高限價center for excellence in financial management優(yōu)秀財務管理人員活動中心center for international education and research in accounting 國際教育和研究中心center of auti-fraud resource反欺詐信息中心central bank 中央銀行central bank of central bank 中央銀行的中央銀行cen

24、tral corporate expense公司總部費用centralization 集權centralized cash management 集中化現(xiàn)金管理centralized purchasing集中采購，集中進貨central processing unit中央處理器central tendency集中趨勢centre for social and environmental accounting research社會和會計環(huán)境研究中心certain annuity 固定年金certainty 確定性certainty decision 確定性政策certainty equivale

25、nt確定性等值certainty equivalent coefficient確定性等值系數(shù)certCM program 國際現(xiàn)金管理人員證書頒發(fā)計劃certificate 執(zhí)照，證書certificate of auditor審計師證書certificate of beneficial interest股權受益證書certificate of bonds債權證書certificate of capital stock股權證書certificate of capital verification 驗資證書certificate of deposit定期存款單，大額存款單certificate

26、of incorporation 公司登記證書，公司注冊證書certificate of indebtedness借據(jù)certificate of protest拒付證書certificate of reasonable value 合理價值證明書certificate of release解除抵押證書certificate of stock股票certificate accountant注冊會計師certificate bookkeeper注冊薄記師certificate business appraiser注冊企業(yè)估價師certified cash manager注冊現(xiàn)金經(jīng)理certifi

27、ed check保付支票certified copy簽證副本，核實副本certified financial examiner注冊財務檢查師certified financial management注冊財務管理人員certified financial planner注冊財務計劃師certified financial statement 簽證財務報表，簽證會計報表certified forensic account注冊司法會計師certified fraud examiner注冊舞弊檢查師certified government auditing professional注冊政府審計人員c

28、ertified government financial manager注冊政府財務經(jīng)理certified information security manager注冊信息安全經(jīng)理certified information system auditor注冊信息系統(tǒng)審計師certified insolvency and reorganization advisor注冊無力償付和資本重組咨詢師certified internal auditor國際注冊內(nèi)部審計師certified invoice簽證發(fā)票certified management accountant注冊管理會計師certified

29、 professional environmental auditor注冊環(huán)境審計師certified property manager注冊財產(chǎn)經(jīng)理certified property specialist注冊財產(chǎn)管理專家certified public account注冊公共會計師certified public accountant-person financial specialist注冊公共會計師和個人財物專家certified public finance officer注冊財務官員certified valuation analyst注冊估價分析師certifying bank 付

30、款保證銀行certifying officer簽付員cesser期限終止，責任結束cession財產(chǎn)轉讓，保險金額轉讓CFA Examination特許財務分析師職稱考試CFEExamination注冊舞弊檢查師考試CFO Act財務總裁法CFO direct Network財務總裁專用互聯(lián)網(wǎng)CFO Council財務總裁委員會CFP Examination 注冊財務計劃師職稱考試CGFM Examination 注冊政府財務經(jīng)理考試chain discount連鎖折扣chain index環(huán)比指數(shù)chain liquidation 連鎖清算chairman of the board of d

31、irectors董事長chairmans report董事長報告challenge盤查change fund 找零備用金change in accounting estimate 會計估計的變動change in accounting principle會計原則的變動，會計準則的變動change in reporting entity會計報告?zhèn)€體的變動change prices accounting 物價變動會計character字符，特性，性質(zhì)character classification按性質(zhì)分類character recognition system字符識別系統(tǒng)charge費用，借記，

32、賒賬，置留權chargeable expense 列支費用chargeable gain應稅利得，應稅收益chargeable period應稅期charge account賒賬，賒賬賬戶charge and discharge statement信托財產(chǎn)或遺產(chǎn)收支報表charge card賒賬卡charge off注銷charge sale賒銷charge forward貨到先付charge on assets資產(chǎn)留置權charges paid 費用付訖charges prepaid預付費用charging order 資產(chǎn)留置命令charitable contribution deduct

33、ion工藝捐款扣減，慈善捐款扣減charitable organization 公益機構，慈善團體charitable trust公益信托，慈善信托charity statement公益事業(yè)機構報表charm price吸引價格chart圖，圖表charter 許可證，執(zhí)照chartered accountant特許會計師chartered certified accountant特許注冊會計師chartered financial analyst特許金融分析師，特許財務分析師chartered financial consultant特許財務咨詢師chartered investment c

34、ounselor特許投資咨詢師chartered management accountant 特許管理會計師chartist圖表分析師chartist theory圖表分析理論chart of accounts賬戶分類表chattel動產(chǎn)chattel mortgage 動產(chǎn)抵押chattel mortgage bond 動產(chǎn)抵押債券cheap money 低息資金check支票，檢查，核對check account 支票賬戶，活期存款賬戶check and balance system制約平衡制度，制衡制度check book 支票薄check book stubs支票薄存根check cl

35、earing 支票清算check crossed generally普通劃線支票check crossed specially 特別劃線支票check digit檢驗數(shù)位checking account 支票賬戶，活期存款賬戶checking deposit活期存款check list核對清單check mark核對符號check off 核對無誤，扣款check outstanding 未兌現(xiàn)支票check register支票登記薄check-signing equipment 支票簽字設備check to bearer不記名支票check to order記名支票check verifi

36、cation 支票驗證cheque支票Chicago board options exchange芝加哥期權交易所chief accountant總會計師，會計主任chief auditor總審計師，審計主任chief cashier總出納，出納主任chief financial officer 公司財務總裁chief executive officer首席執(zhí)行官chief financial officers act財務總裁法chief financial officers council財務總裁委員會chief information officer公司信息總裁chief risk off

37、icer公司風險總裁chose in action 法律訴訟上的產(chǎn)權chose in possession 實際占有的產(chǎn)權chronological book 序時帳薄chronological record 序時紀錄CIA code of conduct注冊內(nèi)部審計是職業(yè)道德守則CIA examination 注冊內(nèi)部審計師職稱考試CIC program特許投資咨詢師職稱頒發(fā)計劃CIF price到岸價格circularization 通函詢證circular letter of credit流通信用證circulating asset流動資產(chǎn)circulating capital 流動資本

38、，流動資金circulating liability流動負債CISA examination 注冊信息系統(tǒng)審計師職稱考試CISM examination 注冊信息安全經(jīng)理職稱考試civil liability民事責任civil suit 民事訴訟civil tax penalty 民事稅收罰金claim索賠，賠償，債權產(chǎn)權claimee 被索賠人claimer索賠人classification of accounts 賬戶分類表classification of assets資產(chǎn)分類classification of liabilities負債分類classification of stock

39、holders equity股東產(chǎn)權分類classified balance sheet分類資產(chǎn)負債表classified common stock 分類普通股classified income statement 分類損益表classified income tax分類所得稅classified property tax分級財產(chǎn)稅classified trial balance 分類試算表class-life depreciation system分類折舊年限制度clause條款claused bill of exchange付條款匯票claused bill of lading 付條款提貨

40、單claw back 追回稅款Clayton Antitrust Act克萊頓反托拉斯法案clean 不附帶保留條件，不附帶保留意見clean acceptance 單純承兌，無條件承兌clean audit單純審計clean bill of exchange 光票匯票clean bill of lading 清潔提貨單clean float自由浮動，單純浮動clean letter of credit光票信用證clean opinion 無保留審計意見clean price不付利息價格clean surplus concept凈盈余clearance 報關；票據(jù)清算；清倉clearance

41、agent報關代理商clearance fee 報關手續(xù)費，進出港手續(xù)費clearance paper 報關許可證，進出港許可證clearance sale清倉減價銷售clear days結算日數(shù)clearers票據(jù)清算所，票據(jù)清算銀行clearing 票據(jù)沖銷，票據(jù)清算;債務結算clearing account結轉賬戶，清算賬戶clearing agent報關代理商clearing bank 票據(jù)清算銀行，票據(jù)清算所會員銀行clearing currency清算貨幣clearing cycle結算周期，清算周期clearing fee清算費用clearing house 票據(jù)清算所clear

42、ing house agent票據(jù)清算代理商Clearing House Interbank Payment System銀行內(nèi)部票據(jù)清算支付系統(tǒng)Clearing House Automated Payment System票據(jù)清算所自動支付系統(tǒng)clearing house statement 票據(jù)清算清單clear-up clause清理條款clear-up period清理期clearical error筆誤，記錄錯誤clerk 辦事員，職員client客戶，委托人client representation letter客戶申訴書，情況說明書close company 不公開招股公司clo

43、sed account已結帳戶closed-end已規(guī)定限額closed-end credit固定限額信貸，固定期限信貸closed-end investment trust固定股份投資信托closed-end mortgage限額抵押closed-end mutual fund 固定股份共同基金closed indent限定委托訂貨單closely-held company 不公開招股公司closing 結帳，收盤closing adjustment結賬調(diào)整，決算調(diào)整closing balance期末余額closing date 結帳日期，截止日期closing entry結賬分錄closi

44、ng inventory 期末存貨closing price收盤價格closing procedure 結帳程序，決算程序closing rate收盤匯率closing rate method收盤匯率法cluster sampling分類抽樣法code 代碼，代號；法規(guī)，守則；code of conduct行為守則，行為準則coding 編碼coding of accounts賬戶編碼coefficient系數(shù)coefficient of correlation 相關系數(shù)coefficient of determination 判定系數(shù)coefficient of variation 變差系數(shù)

45、co-financing聯(lián)合融資coin 硬幣coincident indication 重合指標coinsurance共同保險，聯(lián)合保險coinsurance clause共同保險條款coinsurer聯(lián)合承保商collateral 抵押品，擔保品collateral bond抵押品擔保債券collateralize作抵押，提供抵押collateral loan抵押品 擔保貸款collateral security抵押品，附屬擔保品collateral-trust bonds抵押品擔保信托債券collateral value抵押品價值collectability可收回性collectible

46、 accounts 可收回賬款collectibles收藏物collecting bank 托收銀行collection 收賬，托收collection agency 收賬代理商collection charge托收費collection department收賬部門collection forecast收賬預測collection letter收賬信函collection method 收賬法collection on delivery貨到付款collection on document 跟單托收collection period 收款期collection policy收賬政策collec

47、tion ratio 應收賬款比率collection service 收賬服務collection ownership集體所有制collusion 竄通作弊collusive tendering 竄通投標column欄，列columnar accounts 多欄式日記賬columnar cash journal多欄式現(xiàn)金日記賬columnar journal 多欄式日記賬co-maker聯(lián)合出票人co-manager報銷銀團協(xié)理銀行combination 聯(lián)合，合并combination rate聯(lián)運費率combined attributes and variables samping 屬性

48、與變量混合抽樣法combined financial statement 合并財務報表，合并會計報表combined journal and ledger合并日記分類賬，日記總帳combined reliability復合可靠程度combined statement of income and retained earnings合并收益和留存收益表comfort letter 安慰信函commander theory管理者論commercial arbitration商業(yè)銀行commercial bill商業(yè)匯票commercial computers商用電子計算機commercial cre

49、dit商業(yè)信用commercial credit company商業(yè)信貸公司commercial discount商業(yè)折扣commercial document 商業(yè)憑單，商業(yè)單據(jù)commercial finance company商業(yè)金融公司commercial invoice 商業(yè)發(fā)票commercial law商法commercial letter of credit商業(yè)信用證commercial monopoly商業(yè)壟斷commercial paper商業(yè)票據(jù)commercial paper rate商業(yè)票據(jù)利率commercials商業(yè)股票commission傭金，手續(xù)費commis

50、sion agent傭金代理商commission broker傭金經(jīng)紀人commitment承付款項，承諾貸款commitment fee承諾費commitment for capital expenditure已承付的資本支出committed cost已承擔成本，已承付成本committee委員會committee of audit審計委員會committee of inspection檢查委員會commodity商品，貨物commodity broker商品經(jīng)紀人commodity exchange商品交易所commodity futures商品期貨交易commodity future

51、s contract商品期貨合同commodity market商品交易市場commodity price商品價格，初級商品價格commodity price index商品價格指數(shù)Common Business Oriented Language普通商業(yè)語言common carrier公共運輸業(yè)，公共承運商common cost共同成本common customs tariff共同關稅稅率common dollar等值美元common-dollar accounting等值美元會計，等值貨幣會計common expense共同費用，聯(lián)合費用common law習慣法，不成文法common p

52、roperty共同財產(chǎn)common stock普通股common-size financial statement共同尺度財務報表，共同尺度會計報表common stock dividend普通股股票股利common stock equivalent等同普通股common stockholder普通股股東Common Stock Index普通股股票價格指數(shù)common stock ratio 普通股比率common stock valuation 普通股計價communication protocal通信協(xié)議communications softwares通信軟件community社區(qū)，共有

53、，共享community income共同收益community of intest共同權益，共同權益集團community property共有財產(chǎn)commutation折算commuted value折算價值Companies Registration Office公司注冊管理局company公司company act公司法company auditor公司審計師company director公司懂事company finance公司財務company fraud 公司欺詐company goal公司目標company incorporated注冊公司company law公司法comp

54、any limited by guarantee擔保有限公司company limited by share股份優(yōu)先公司company liquidation account公司清算帳戶company officer公司高級職員company of limited liability有限公司，有限責任公司company of unlimited liability無限公司，無限責任公司company promoter 公司創(chuàng)辦人company reserve 公司公積金company seal公司印章company secretary公司秘書company specific risk 公司個別

55、風險company tax公司稅comparability可比性comparative accounting比較會計comparative analysis比較分析comparative cost advantage比較成本優(yōu)勢comparative international accounting國際比較會計comparative statement比較財務報表，比較會計報表compatibility兼容性，兼容能力compensating balance補償性存款compensating errors抵消性錯誤compensating payment補償性報酬compensation 報酬，酬金；補償，賠償compensation trade補償貿(mào)易compensati