財務(wù)英語詞典-財務(wù)術(shù)語中英文對照

財務(wù)英語詞典-財務(wù)術(shù)語中英文對照財務(wù)英語詞典-財務(wù)術(shù)語中英文對照財務(wù)英語詞典-財務(wù)術(shù)語中英文對照xxx公司財務(wù)英語詞典-財務(wù)術(shù)語中英文對照文件編號：文件日期：修訂次數(shù)：第1.0次更改批準(zhǔn)審核制定方案設(shè)計，管理制度A:abandonedproperty廢棄財產(chǎn)面abandonment廢棄、放棄貨載（海運保險中遇有損失，貨主放棄原貨，取得全額賠償）abandonmentcharges廢棄費用abatement折扣abnormaldepreciation特別折舊abovepar超出票面價格absorbedburden(同appliedexpenses)已吸收負(fù)荷absorbedcosts已吸收成本absorbeddeclination已吸收跌價absorbedexpenses(同appliedburden)已吸收費用absorption吸收abstractbook收支撮要簿abstracts撮要表acceptableaccountingprinciple可歲接受會計原理acceptableprinciple可接受原理acceptance承兌；承兌匯票acceptancematurityrecord承兌票據(jù)到期記錄acceptancepayable應(yīng)付承兌票據(jù)acceptancereceivable承競票據(jù)登記簿acceptedaccountingprinciples已接受會計原理accepteddraft(bills)已承兌匯票Accepter受票人Accommodationbill;accommodationnote(kite);accommodationpaper欠單Account帳；帳戶；會計科目Accountability會計責(zé)任Accountablewarrant責(zé)任支出的支付命令（即事前未經(jīng)審計的支付命令）Accountancy會計官；會計學(xué)；會計工作Accountant會計員Accountantgeneral會計長；會計主任Accountantinbankruptcy破產(chǎn)核算員Accountbalanced結(jié)平的帳戶Accountbill帳單Accountbooks帳簿(同booksofaccounts)Accountclassification帳戶分類（同classificationofaccounts）Accountcurrent往來帳Accountform帳戶式Accountformofbalancesheet帳戶式資產(chǎn)負(fù)債表Accountformofprofitandlossstatement帳戶式損益表Accountpayable應(yīng)付未付帳Account(fiscal)year會計年度Accountyear帳戶年度Accounting會計；會計學(xué)Accountingbooks會計簿冊Accountingcontrol會計統(tǒng)制Accountingconvention會計慣例Accountingdepartment會計部Accountingdocuments會計憑證Accountingitem會計科目Accountingmachines會計機(jī)器Accountingontheaccrualbasis權(quán)責(zé)發(fā)生會計制Accountingonthecashbasis現(xiàn)金收付會計制Accountingorganization會計組織Accountingperiod會計期間Accountingpersonnel會計人員Accountingpractice會計實務(wù)Accountingprinciples會計原理Accountingprocedure會計程序Accountingreports會計報告Accountingstandards會計準(zhǔn)則Accountingstatement會計報表Accountingsystem會計制度Accountingtheory會計理論Accountingunit會計單位Accountingyear會計年度Accountofbankruptcy破產(chǎn)帳Accountofexecutors遺產(chǎn)清冊Accountofpayments支出表Accountofproceedings遺產(chǎn)會計報告Accountofreceipts收入表Accountofreceiptsandpayments收支表Accountoftheexchequer國庫帳Accountreceivable應(yīng)收帳款A(yù)ccountssales承銷清單Accountsiftreasury公庫帳；金庫帳Accountspayable應(yīng)付帳款A(yù)ccountspayableledger應(yīng)付帳款分類帳；應(yīng)付帳款分戶帳Accountspayableregister應(yīng)付帳款登記簿Accountsreceivable應(yīng)收帳款A(yù)ccountsreceivableassigned應(yīng)收帳款轉(zhuǎn)讓Accountsreceivablediscounted應(yīng)收帳款內(nèi)貼現(xiàn)Accountsreceivableledger應(yīng)收帳款分類帳；應(yīng)收帳款分戶帳Accountsreceivableregister應(yīng)收帳款登記簿Accounttitle收戶名稱；會計科目Accounttitlesforannualexpenditures歲入科目Accounttogive,givingaccount支出帳目Accrualbasis權(quán)責(zé)應(yīng)計制；權(quán)現(xiàn)發(fā)生制；應(yīng)計制；發(fā)生制Accruedassets流動資產(chǎn)；應(yīng)收未收款項Accruedbondinterest應(yīng)收未收債券利息Accruedcumulativedividends應(yīng)收未收股利Accrueddepreciation應(yīng)攤未攤折舊Accrueddividends應(yīng)計股利Accruedexpenses應(yīng)計費用Accruedincome應(yīng)計收益Accruedinterestpayable應(yīng)付應(yīng)計利息Accruedinterestreceivable應(yīng)收應(yīng)計利息Accountsitems應(yīng)計項目Accountsliabilities流動負(fù)責(zé)Accountspayables應(yīng)付應(yīng)計項目Accountspayroll應(yīng)計薪工Accountsprofits應(yīng)計利益Accountsreceivables應(yīng)收應(yīng)計項目Accountsrent應(yīng)計租費Accountstaxes應(yīng)計稅捐Accountswages應(yīng)計工資Accumulateddeficit累積虧絀Accumulateddepreciation累積折舊Accumulateddividends未發(fā)累積股利Accumulatedprofits滾存利益；累積利益Accumulatedsurplus滾存盈馀；累積盈馀Accumulation累積Accumulationofdiscount折價的累積Accumulationschedule累積表Accumulativesinkingfund累積償債基金Accurseditems期前債務(wù)Acquisitioncost取得成本Activeassets活動資產(chǎn)（指常有本利出入的資產(chǎn)）Activedebt活動債務(wù)Actualpartner普通股東Actualcost實際成本Actualdebts實際債務(wù)Actualdepreciation實際折舊Actualliabilities實際負(fù)值A(chǔ)ctualvalue實際價值A(chǔ)ctualmachine加數(shù)機(jī)Additionalbudget追加預(yù)算Additionalorder添辦定貨；增加定貨Additionalpartofabill期票附件Additionalpayment追加支付Additions增加固定資產(chǎn)Additionstopropertythroughsurplus由盈馀增加的財產(chǎn)Adjunctaccount附加帳戶Adjustingentries整理帳Adjustmentaccount整理帳目Adjustmentmemo高整憑單Administrationaccount管理科目Administrationbudget行政預(yù)算Administrationexpenses管理費用Administrationsection管理之部（分部損益表的一部分）Administrativeaccounting管理會計(為供給管理員管理上所需資料的會計)Administrativeexpenses管理費用Administrator遺產(chǎn)管理人Admissibleassets可稅資產(chǎn)Advaluedduty從價稅Advamefreight預(yù)付運費Advancedepartment放款部Advances預(yù)付；墊款A(yù)dvancestoofficersandemployees職工預(yù)支Adventure短期投機(jī)買賣Adventureaccounts短期投機(jī)買賣帳Advertisingexpenses(fee)廣告費Advertisingexpensesprepaid預(yù)付廣告費Advicenote通知書Adviceofaudit審核通知書Adviceofdrawing支匯票通知書Affiliatedcompany,affiliatedcorporation聯(lián)絡(luò)公司（與持有其股份的公司發(fā)生聯(lián)系的公司）Affiliatedinterests聯(lián)絡(luò)股權(quán)After–cost后續(xù)成本（指銷售后仍須繼續(xù)支付的成本）Afterdate發(fā)票后Aftersight見票后Agency代理；代理處；代理人Agencyaccounts代理帳；代理會計Agent代理人Aggregatebalancesheet合并資產(chǎn)負(fù)債表Aging分期（指依到期日先后，而將應(yīng)收帳款分類而言）Agio貨幣找換貼水Agreements契約Alliedcompany聯(lián)號（業(yè)務(wù)上合作）All–inclusiveincomestatement統(tǒng)括性損益表（包括經(jīng)常及非常損益）Allocation分配Allottedannualreceipts歲入分配數(shù)Allotment(s)股份；分配Allotments分配數(shù)（此是志指股票、債券等的分配於請求認(rèn)購人而言）Allotmentsforannualexpenditures歲出分配數(shù)allowance津貼；折讓；備抵；減免Allowanceforbaddebts備抵壞帳Allowancefordepreciation備抵折舊Allowanceon折讓準(zhǔn)備Allowancereserve折讓及回扣Allowancesandrebates折讓及回扣All–purposebalancesheet通用資產(chǎn)負(fù)債表All–purposefinancialstatements通用決算表Amalgamatedbalancesheet合并資產(chǎn)負(fù)債表Amalgamation創(chuàng)立合并Amortization攤銷；攤還；折舊Amortizationofpremium溢價的攤銷Amortization攤銷表Amount總數(shù)Amountinsured保險金額Amountofcreditside貸方金額Amountoffinancialstatement決算表的分析Analysissheet分析表Analyticalaccounting分析會計；分析會計學(xué)Analyticalcolumns分析欄Analyticaljournal多欄日記帳(同columnarjournal)Analyticalrecord分析記錄Analyticalstatements分析表Analyticproduct分成的產(chǎn)品Ancillaryrevenue副業(yè)收入Aulaappropriation歲定經(jīng)費Annualaudit年度查帳Annualbalance年終決算表Annualbudgetarysurplusordeficit歲計馀絀Annualclosing年度決算Annualexpenditure歲出Annualreceipts歲入Annualreckoning年度計算Annualreport決算書Annualreportonauditingandinspecting(inspection)年度審計報告書Annualrevenue歲入Annualstatement年度決算表Annuities年金Annuitycertain確定年金Annuitydue期首年金；即付年金Annuitymethod年年折舊法Annuitytrustaccount年付金信托帳Anticipatedprofits預(yù)期利益Anticipatedrevenue預(yù)計收Anticipationwarrantspayable預(yù)計應(yīng)付支付命令Locationsandallotmentbook股份認(rèn)購及分配簿Applicationforshares認(rèn)股書Applicationoffundstatement資金運用表(同statementofapplicationoffunds)Appliedexpenses已分配費用Appliedmanufacturingexpenses已分配制造費用Appliedmaterialhandlingexpenses已分配材料管理費用Appliedsellingandadministrativeexpenses已分配銷售及管理費用Apportionedcharges攤派費用Apportionment分派Appraisal估價Appraisalcompany估價公?Appraisalofplantassets設(shè)備資產(chǎn)的估價Appraisalsurplus估價盈馀Appraisedvalue估定價值A(chǔ)ppraisement估價（同appraisal）Appreciatedvalue增漲價值A(chǔ)ppreciation漲價Appropriatedmaterials撥定材料（原料）Appropriatedprofits撥定利益Appropriatedsurplus撥定盈馀Appropriation撥用；撥款；歲出預(yù)算Appropriationaccount盈馀分撥帳Appropriationallotment支出分配數(shù)；歲出分配數(shù)Appropriationanalysis支出明細(xì)表；歲出明細(xì)表Appropriationbudget支出預(yù)算；歲出預(yù)算Appropriationencumbrance支出保留數(shù)；歲出保留數(shù)Appropriationledger支出預(yù)算分類帳Appropriationsection盈馀分撥之部Appropriationsforadditionsofproperty歲出預(yù)算數(shù)Appropriationsforrepaymentoffundeddebt償還債款的撥款A(yù)ppropriationsfromsurplus盈馀的撥用Approvalsales試銷Approvedbudget核定預(yù)算；法定預(yù)算Approvedbudgetallotment核定的分配預(yù)算Arbitrage套利；套匯買賣Arbitrageaccount國外套匯帳Arbitratedpar月臺票交易比例定價Arbitratedrateofexchange匯兌比例價Arbitrationofexchange匯兌率比例Arrears拖欠Articlesofassociation,articlesofincorporation公司執(zhí)照；公司章程Articlesofco–partnership合夥契約Assemblycostsystem裝配成本制度Assemblytypeofindustry裝配式造業(yè)Assessedvalue政府估定價值A(chǔ)ssessment派繳額外股款；攤派捐稅；攤派權(quán)Assessmentfund攤派稅捐基金Assessmentreceipts攤派稅捐收入Assessmentreceivable應(yīng)收攤派稅捐Assessmentrolls攤派稅捐清冊Assessmentvaluation攤派稅捐估價Assets資產(chǎn)Assetaccounts資產(chǎn)帳戶；資產(chǎn)科目Asset–incomeratio資產(chǎn)收益比率Assetratio資產(chǎn)比率Assetreserve資產(chǎn)準(zhǔn)備Assets資產(chǎn)Assetsandliabilitiesaccounts資產(chǎn)負(fù)債帳戶Assignableindirectcharges可分配間接費用Assistanceaccountant會計助理員Associatedcompany聯(lián)號（業(yè)務(wù)上聯(lián)系）Assumedcost,interest,etc假定成本、利息等Assumedliabilities代人承擔(dān)負(fù)債Atpar依照票面價格Atsight,ondemand見票即付Auction拍賣；競賣Toputupforauction付之拍賣Tosellbyauction拍賣Auctioneer;enduemaster拍賣者Audit查帳；審計Auditcertificate查帳證明書Auditclerk查帳助理員Auditdiary查帳日記Auditedvouchers應(yīng)付支付憑單Auditexpense查帳費用Auditfee查帳公費Auditingofficers審計人員Auditmemorandum查帳備望錄Auditofexpenditures步出審計Auditofpublicloans公債審計Auditofpublicproperties公有財產(chǎn)審計Auditofreturns決算審計Auditoftreasury公庫審計Auditor查帳員Auditor’scertificate查帳員證明書Auditor’scomments查帳員意見書Auditor’sliability,auditor’sresponsibility查帳員的責(zé)任Auditor’sreport查帳員報告書Auditprogrammed查帳程序Auditreport查帳報告書；審查報告Authorizedcapital公稱資本Authoritytopurchase委托購賣證Authorizedcapital額定資本Authorizedcapitalstock額定股本Authorizedcapitalstockaccount法定股本帳Authorizedmortgagebonds額定抵押債券Authorizedvalue額定價值A(chǔ)uxiliaryaccountingunit附屬單位會計Auxiliarybook(s)補(bǔ)助帳簿Auxiliarymaterial補(bǔ)助材料（原料）Auxiliaryrecord補(bǔ)助記錄Auxiliaryunitbudget附屬單位預(yù)算Availableassets可用資產(chǎn)Availablebalance可用馀額Availablecash可用現(xiàn)金Availableincome可用收益；可用收入Availablesurplus可用盈馀Avail擔(dān)保付款A(yù)verage平均數(shù)Averagebalance平均馀額；平均差額Averagecapital平均資本Averagecost平均成本Averageduedate平均到期日Averageearnings平均業(yè)務(wù)收益Averageinventory平均存貨Averageinvestment平均投資額Averagestock平均存貨Averageunitcost平均單位成本Averageunitprice平均單價Averageweight平均重量Averagingmaturity平均到期日Averagingofaccounts往來帳平均馀額Averagingstock計算平均存貨B:Backfreight退貨運費Backorder延期交貨Backordermemo延期交貨通知單Badanddoubtfulaccount呆帳Adassets壞資產(chǎn)Badchecks空頭支票Baddebts壞帳Balance(balanceamount)馀額；差額Balanceaccount結(jié)算帳戶Balancebook分類帳馀額簿；分類帳差額簿Balancebroughtforward馀額（差額）承前Balancebroughtforwardfromlastyear上年馀額Balancecarrieddown移后頁Balanceformofprofitandlossstatement帳戶式損益表（同accountformofprofitandlossstatement）Balanceforward馀額移后Balanceinourfavor我方受益Balanceinyourfavor你方受益Balanceofaccount差額Balanceofstocksystem永續(xù)盤存制（同perpetualinventorysystem）Balanceofstoresrecords存料馀額記錄Balanceoftrade貿(mào)易差額；進(jìn)出口貨相差數(shù)Balancesheetaccounts資產(chǎn)負(fù)債表；貨借對照表Balancesheetaccounts資產(chǎn)負(fù)債表帳戶Balancesheetanalysis資產(chǎn)負(fù)債表分析Balancesheetdate資產(chǎn)負(fù)債表日期；結(jié)帳日Balancesheetforallpurposes通用資產(chǎn)負(fù)負(fù)表(同all–purposebalancesheet)Balancesheetgivingeffecttoproposedfinancing擬定理財計劃實施后的資產(chǎn)負(fù)債表Balancesheet–incomesheetratios資產(chǎn)負(fù)債與損益比率Balancesheetratios資產(chǎn)負(fù)債比率Balanceticket決算單Balancingaccount平衡帳戶Balancingledger馀額欄式分類帳Ballots不記名票Bankaccount(s)銀行往來帳Bankbalance銀行往來馀額Bankbill,banker’sdraft,bankdraft,bankpaper銀行匯票Bankbook銀行往來帳折Bankcharges銀行手續(xù)費Bankcheck銀行支單Bankcommission銀行酬勞金B(yǎng)ankdeposits銀行存款Bankdiscount銀行貼現(xiàn)息Bankdraft銀行匯票Banker’sacceptance銀行承兌；銀行承兌匯Banker’sratio匯銀行用比率Bankingcapital銀行運用資本Bankloans銀行借款Bankoverdraft銀行透支Bankreconciliationstatement銀行往來調(diào)節(jié)表Bankregister銀行往來登記簿Banks,orders(cashiers’orders)本票Bank’saccounttitle銀行會計科目Bankstatement銀行結(jié)單Bankstock銀行資本Bankruptcy破產(chǎn)Bankwithwhomthecreditsopened往來銀行Bargain買賣合同；議價Bargainmoney定銀Tobargain立賣貨約；講價Tobuyatabargain訂購Tostrikeabargain訂定合同Greatbargain廉價貨物Barter交易物品Basicaccountingunit會計單位Basicprice基價Basicunitbudget單位預(yù)算Bearerbonds無記名債券Bearercheck執(zhí)票人支票；來人支票Bearerstock無記名股份Bearerstockcertificate無記名股票Beginninginventory期初存貨Belowpar低於票面價格Beneficiary受益人Benefitfundreserve職工福利基金準(zhǔn)備Bettermentorder添改自用資產(chǎn)通知單Bid出價Bidder出價者；競賣人Bidsheet投票人名單Bill票據(jù)；帳單；匯票Billatsight;demandbill(draft)即期票據(jù)Billforaterm;periodbill兌換期票Billing開發(fā)票Billmarket匯兌市面Billofcredit付銀通知書Billofexchange匯票Billoflading提單Billofmaterial規(guī)定用料單Billofparcels;bill發(fā)票Billandaccountspayablewithterms期付款項Billsandaccountsreceivable期收款項Billsbook(register)票據(jù)簿（同notesbook）Billsdiscounted票據(jù)貼現(xiàn)（同notesdiscounted）Billsdiscountedwithcollateralsecurities附擔(dān)保票據(jù)貼現(xiàn)Billspayable應(yīng)付票據(jù)（同notespayable）Billsrediscounted應(yīng)收票據(jù)（同notesreceivable）Billsrediscounted票據(jù)再貼現(xiàn)Billswithcollateralsecurities有抵押品之票據(jù)Billtobearer不記名票據(jù)Billtoorderdebts帳面?zhèn)鶆?wù)Bookentry帳面記錄Bookings未交定貨Bookinventory帳面存貨Bookkeeper簿雇員；記帳員Bookkeeping簿記；簿記學(xué)Bookkeepingbycardsystem卡片式簿記制Bookkeepingbysingleentry單式簿記Bookkeepingofbank銀行簿記Bookkeepingsystem簿記制度Bookkeepingtransactions簿記交易；簿記事項Bookloss帳面損失Bookofestimates概算書Bookoffinalentry終結(jié)帳簿；結(jié)帳記錄Bookoffirstrecord原始帳簿Bookoforiginaldocumentsforpayments支出憑證簿Bookoforiginaldocumentsforreceipts收入憑證簿Bookoforiginalentry(entries)原始帳簿Bookofsecondaryentry轉(zhuǎn)記帳簿Bookprofits帳面利益Booksofaccounts帳簿Booksofrecords記錄簿Bookssurplus帳面盈馀；公開盈馀Bookvalue帳面價值Borrowedcapital借入資本Bostonledger波士頓式分類帳Boughtbook;purchasedaybook;boughtjournal進(jìn)貨簿Boughtledger進(jìn)貨分類帳Boughtnote賣貨據(jù)；賣貨單Bounty獎勵金B(yǎng)ranch支店；分店Branchaccounts支店（分店）帳戶Branchcashaccount支店（分店）現(xiàn)金帳戶Branchconsignments(shipments)寄交支店（分店）貨物Branchcontrolaccount支店（分店）統(tǒng)制帳戶Branchledger支店（分店）分類帳Branchledger分店總帳Branchofficegeneralaccount支店往來帳戶Branchofficereport支店報告Brand;chop商標(biāo)；圓記Break–evenpoint營業(yè)損益兩平點Break–upvalue拆卸價值Broker經(jīng)紀(jì)人Brokerage傭金、手續(xù)費Brokerageexpenses傭金費用Brought承前Broughtforward承前頁Broughtforwardaccount前期滾結(jié)帳目Budget預(yù)算Budgetaccounts預(yù)算帳戶Budgetallotment分配預(yù)算Budgetallowance預(yù)備金B(yǎng)udgetarydeficit預(yù)算虧絀Budgetcontrol預(yù)算統(tǒng)制Budgetenforcement預(yù)算執(zhí)行Budgetestimation概算Budgetforannualreceipts歲入預(yù)算Budgetforexpenditures歲出預(yù)算Budgetforlocalgovernment地方預(yù)算Budget–making預(yù)算的編制Budgetmessage預(yù)算申請書Budgetprocedure預(yù)算程序Budgetreserve預(yù)備金B(yǎng)udgetstatements預(yù)算表Budgetsystem預(yù)算制度Budgetyear預(yù)算年度Buildingexpenses房屋費用Buildingfundreserve建筑基金準(zhǔn)備Buildingservice房屋服務(wù)費用Burden負(fù)荷；制造費用Burdenappointment負(fù)荷分配；制造費用分配Burden–creditaccount已分配負(fù)荷（制造費用）帳戶Burdendistribution負(fù)荷分配Burden–in–process在制負(fù)荷（同manufacturingexpenses–in–process）Burdenrates負(fù)荷分配Business營業(yè)商業(yè)；業(yè)務(wù)Carryonbusiness,to營業(yè)Establishabusiness,to創(chuàng)業(yè)Giveupabusiness,to停業(yè)；歇業(yè)Setupabusinessto開業(yè)Shutupabusinessto停止?fàn)I業(yè)Startabusinessto開始Windup(one-s)businessto閉業(yè)；關(guān)店Businessaccountancy商事會計Businessday營業(yè)日Businessenterprise企業(yè)Businesshours營業(yè)時間Businesspapers商用單據(jù)；商業(yè)票據(jù)Businessreports營業(yè)報告Businesstax,saletax營業(yè)稅；銷售稅Businesstransaction會計事項(同transaction)Businessyear;financialyear會計年度；財政年度Buyingagent辦貨代理人Buyingcost購入原價Buyingexpenses購買費用Buyingoutaninterest購出股份Buyingquota購買預(yù)計額Buyingrate;buyingprice買價Buyingrequisition購買請求單By–laws公司章程By–productrecoveries副產(chǎn)品抵償數(shù)（指副產(chǎn)品對正產(chǎn)品成本的抵償數(shù)）By–products副產(chǎn)品By-productssales副產(chǎn)品銷售C:C.A.;charteredaccountant會計師Call催繳股款通知書Callbook催繳股款簿Callloans通知放款Callloanssecured活期抵押放款Callsinarrears延付催繳股款Callupcapital已催繳股本（包括已收及催繳未收的股本）Cancelledcheck柱銷支票；付訖支付Capacityexpenses（生產(chǎn)）能量費用Capital資本Capitalaccount資本帳戶Capitalaccountbalancesheet固定資產(chǎn)負(fù)債表Capitaladjustmentaccount資本調(diào)整帳戶Capitalassets資本資產(chǎn)Capitalcharges資本支出（同capitalexpenditures）Capitaldeficit資本虧絀Capitalexpenditures資本支出Capitalexpenditureaccount資本支出帳Capitalexpense集資費用Capitalfund資本基金Capitalgains資本利益Capitalincome資本收益Capitalization資本總額；資本化（指利益的資本化）Capitalizationofinterests滾利作本Capitalizedexpenses資本化的費用Capitalizedprofits資本化的利益Capitalizedvalue資本化的價值Capitalliabilities資本負(fù)債（同fundeddebts）Capitaltransfer資本轉(zhuǎn)移Capitallosses資本損失Capitaloutlays資本支出Capitalprofits資本利益Capitalreceipts資本收入Capitalreturnedtostock–holdersindividends攤還股本Capitalrevenue資本收益（同capitalincome）Capitalstock股本帳Capitalstockauthorized額定股本Capitalstockcertificate股票（同certificateofstock）Capitalstockcommon普通股本Capitalstockoutstanding現(xiàn)發(fā)股本Capitalstock–preferred優(yōu)先股本Capitalstocksubscribed已認(rèn)股本Capitalstocksubscriptions認(rèn)繳股本Capitalsurplus資本盈利Capitaluncalled未收資本Captionofaccount會計科目Cardledger卡片式分類帳Cardofaccount分類帳目錄Carriage搬運費Carriagepaid運費付訖C(jī)arriedforward接后Carriedover過次頁Carryingcharges置存資產(chǎn)費用Carryingcharges儲存支出（指存貨而言）Carryingcost儲存成本（指存貨而言）Carryingvalue儲存價值（指存貨而言）Cartage–in購貨車力Cartage–out銷貨車力Cash現(xiàn)金、現(xiàn)款Cashaccount現(xiàn)金帳戶Cashandreceivablestocurrentliabilitiesratio現(xiàn)金及應(yīng)收款項對流動負(fù)債比率Cashassets現(xiàn)金資產(chǎn)（包括現(xiàn)金、銀行往來、運送現(xiàn)金等項目）Cashaudit現(xiàn)金審計Cashbalance現(xiàn)金馀額Cashbasis現(xiàn)金基礎(chǔ)；收付實現(xiàn)基礎(chǔ)Vbeforedelivery現(xiàn)金交貨Cashbonus現(xiàn)金紅利Cashbook現(xiàn)金簿；現(xiàn)金收付簿；現(xiàn)金帳Cashbudget現(xiàn)金預(yù)算Cashcollectionbasis(ofrevenuerealization)收現(xiàn)基礎(chǔ)（指營業(yè)收入的實現(xiàn)而言）CashCr.現(xiàn)金付出Cashcredit保證放款；活期信用放款Cashcreditslip現(xiàn)金支出傳票Cashday;payday付款日Cashdebitslip現(xiàn)金收偉票Cashdisbursements現(xiàn)金付出Cashdisbursementsjournal現(xiàn)金付出日記帳Cashdiscount現(xiàn)金折扣Cashdividends現(xiàn)金股利CashDr.現(xiàn)金收入Cashheldinforeigncountries存國外現(xiàn)金Cashier收支員；出納員Cashier’scheck本票CashinbankCashinclosedbanks倒閉銀行存款Cashindeposit存銀行現(xiàn)金Cashingcheck兌現(xiàn)支票Cashintransit在運現(xiàn)金Cashintreasury庫存現(xiàn)金Cashjournal現(xiàn)金日記帳；現(xiàn)金簿Cashjournaldaybook現(xiàn)金日記帳Cashonarrival貨到付現(xiàn)Cashonbank銀行存款Cashondelivery現(xiàn)款交貨Cashonhand手存現(xiàn)金Cashonbook現(xiàn)金支出簿Cashpaymentjournal現(xiàn)金付出日記帳Cashpayments現(xiàn)金支付Cashpaymentsbook現(xiàn)金付出簿Cashpurchase現(xiàn)購Cashreceipts現(xiàn)金收入Cashreceitsbook現(xiàn)金收入簿Cashreceiptsjournal現(xiàn)金收入日記帳Cashremittancenote解款單Cashreserve現(xiàn)金儲蓄Cashsaleinvoice現(xiàn)售發(fā)票；；現(xiàn)銷發(fā)票Cashsales現(xiàn)售；現(xiàn)銷Cashsalesbook現(xiàn)售簿；現(xiàn)銷簿Cashsettlement現(xiàn)結(jié)Cashshortandover現(xiàn)金清償基金Cashslip現(xiàn)金傳票Cashsurrendervalue(oflifeinsurance)保險積存金Cashtickets現(xiàn)售票；現(xiàn)銷票Casualaudit臨時審計Catalogue目錄Center–ruledledger中欄分類帳（即設(shè)金額欄於帳戶的中間）Certainannuity確定年金Certificatebook股票簿Certificatedeposit證券存款Certificateofbalancesheet資產(chǎn)負(fù)債表證明書Certificateofcompletionofhandlingovercharge交代證明書Certificateofdeposit存款證；存款單折Certificateofindebtedness借據(jù)Certificateoforigin原貨憑單Certificateofstock股票Certifiedaccounts會計師證明的帳目Certifiedbalancesheet會計師證明的資產(chǎn)負(fù)債表Certifiedcheck保付支票Certifyingbank付款保證銀行C.F.invoice貨價及運費發(fā)票C.F.price貨價及運費價格Changefunds找換金Chargeanddischargestatement資金運用表Chargeanddischargestatementastoincome遺益收支表Chargeanddischargestatementastoprincipal遺本收益表Chargeforuse使用費Chargeoff剔除Charges費用；借項Chargesagainstrevenue營業(yè)（業(yè)入）支出Chargesales賒售、賒銷Chargesforremittances,transfers.etc.匯水Chargesforward費用先付Chargeside貸方Chargetickets賒購發(fā)票；賒銷發(fā)票Chargetocapital資本支出Chargetoincome營業(yè)（業(yè)入）支出Charter執(zhí)照Charteredaccountant會計師Charterofconcession特許證Chattelmortgage動產(chǎn)抵押Chattels動產(chǎn)Check支票Checkbook支票簿Checkbookstubs支票存根簿Checkcollection支票兌取Checkcollector支票兌取人Checkholder持票人Checkmark核對符號；柱銷記號Checkregister支票登記簿Checkingaccounts核對帳目Checktobearer不記名支票Checktoorder記名支票Cheque支票Chequebook支票簿Chiefaccountant會計主任Chronologicalbooks序時帳簿Chronologicalrecord序時記錄Circulatingassets流動資產(chǎn)Circulatingcapital流動資本Circulatingliabilities流動負(fù)債Circulationcost流動費用Claimant’sledger債權(quán)人分戶帳Claimforadditionalsecurities追加Claims債權(quán)Classcostsystem分類成本制度Classificationmanual帳戶分類說明Classificationforaccounts帳戶分類；會計科目分類Classifiedtrialbalance分類試算表Cleanbill信用用據(jù)Cleandraft普通匯票Clearancesale售低貨Clearingaccount暫記待結(jié)轉(zhuǎn)帳目Clearinghouse票據(jù)交換所Clericalerror(s)記錄錯誤；誤畢Client委托人Clientledger委托人分戶帳“Close“corporation股份不公開公司（即不公開招股的公司）Closedaccount已結(jié)帳戶Closedmortgage限額抵押Closing結(jié)算Closingaccounts結(jié)帳Closingbalance期終馀額；期終差額Closingentries結(jié)帳記錄Closingentry結(jié)帳分錄Closingthebook(s)結(jié)帳Co–insurance共同保險C.O.D.;cashondelivery交貨收款Codenumber標(biāo)號數(shù)碼Codicil遺囑更改C.O.D.sales交貨收款銷售Collateralloans證券擔(dān)保放款Collateralnote附帶期票Collateralsecurity附屬擔(dān)保品Collateraltrustbonds證券擔(dān)保信托公司公司債Collection徵收；收帳Collectioncharges代收票據(jù)費Collectionexpenses收帳費用Collectionfees代收票據(jù)費Collectionsreceivableforcustomer未收代付款Collectiveaccount統(tǒng)經(jīng)帳戶Collector;billcollector收帳人Collusion串同舞弊Columnaranalysis(columnaranalysissheet)多欄分析表Columnarbooks多欄帳簿Columnarjourned多欄日記簿Columnarrecords多欄記錄Columnarworksheet多欄計算表Combinedcostandgeneralledger聯(lián)合成本及普通分類帳Combinedjournalandledger聯(lián)合日記分類帳Combinedstatement聯(lián)合決算表Commercialbills商業(yè)票據(jù)Commercialbookkeeping商業(yè)簿記Commercialcapital商業(yè)資本Commercialcredits商業(yè)信用款Commercialinvoice商業(yè)發(fā)票Commercialdiscount商業(yè)折扣；商業(yè)貼現(xiàn)Commerciallettersofcredit商業(yè)信用證Commercialmuseum商品陳列所Commercialorganizationandcustomhouse商業(yè)機(jī)關(guān)及稅關(guān)Commercialpaper商業(yè)票據(jù)Commercialprofit商業(yè)利益Commercialregister商業(yè)登記簿Commercialregistration商業(yè)登記Commercialtransaction買賣；貿(mào)易Commercialtraveler;travelingsalesman;roadman;drummer旅行商人；旅行銷貨人；旅行商Commission(s)傭金；手續(xù)費Commissionagency代理貿(mào)易Commissionagent貿(mào)易代理人Commissionbroker經(jīng)紀(jì)人Commissionforcollection收帳傭金Commissionmerchant代售商Commissionsale;consignmentsale委托販賣Commoncost共同成本Commondollar等值貨幣Commonstock普通股Community共同收益Companies公司財產(chǎn)Company公司Companylaw公司法Companylimitedbyguarantee保證有限公司Companylimitedbyshares股份有限公司（同corporation;jointstockcompany,limited）Company’sact公司法（同lawofcorporation）Comparativebalancesheet比較資產(chǎn)負(fù)債表Comparativebudgetandactualbalancesheet預(yù)算與實際資產(chǎn)負(fù)債比較表Comparativebudgetandactualincomesheet預(yù)算與實際損益比較表Comparativecostsheet比較成本表Comparativeincomeaccount比較損益表Comparativeoperatingstatement比較營業(yè)表Comparativeprofitandlossstatement比較損益表Comparativestatementofactualandestimateprofitandloss實際及預(yù)計損益比較表Comparativestatementofcostperproductivehour生產(chǎn)小時成本比較表Comparativestatementofmonthlycostperproductivehour生產(chǎn)小時每月成本比較表Comparativestatementofmonthlyoperativecostperunit工作單位每月成本比較表Comparativestatementofoperationcost動作成本比較表；工作成本比較表Comparativestatementofordercosts分批成本比較表Comparativestatementofproductcosts產(chǎn)品成本比較表Comparisonsheet比較用表Compensationinsurance職工賠償保險Compensatoryerrors抵銷錯誤（同offsettingerrors）Compilingcosts集成本資料Completeaudit全部審計Completecost總成本Completedetailedaudit全部詳細(xì)審計Completionreport完工報單Compositebalancesheet綜合資產(chǎn)負(fù)債表Compositeincomesheet綜合損益表Compositelife平均年齡Compositepercentagestatement綜合百分率決算表Compositerate混合率（用於折舊的攤提或負(fù)荷的分配）Compositeratio綜合比率Compositeturnover綜合周轉(zhuǎn)數(shù)Compositiondepreciation綜合折舊Compoundarbitratedrate聯(lián)合匯兌價率Compoundarbitration重復(fù)匯兌（即兩國以上之匯兌）Compoundinterest復(fù)利Compoundjournalentry多項分錄式Condensedbalancesheet簡明資產(chǎn)負(fù)債表Condition品質(zhì)Conditionofaffaire清算資產(chǎn)負(fù)債表（同statementofaffaire）Conditionalendorsement條件背書Conditionalsales附條件銷售Confidentialclerk秘書Confirmation詢證Confirmationrequest請證Consignedgoods寄銷品Consignee承銷人Consignment寄銷；寄銷品Consignmentexpenses寄銷費用Consignmentgoods寄銷品Consignment–in(inward)承銷；承銷品Consignment–out(outward寄銷；寄銷品Consignmentprofitandloss寄銷損益Consignmentrecords寄銷記錄；寄銷記錄Consignmentsales寄銷品銷售；寄銷品銷售Consignor寄銷人Consignor’snote寄銷通知書Consolidatedbalancesheet合并資產(chǎn)負(fù)債表Consolidateddebts固定債Consolidatedfundservice固定資金Consolidatedincomesheets合并損益表Consolidatedreturns合并收益Consolidatedstatement合并決算表Consolidatedstatementofcostofgoodssold合并銷貨成本表Consolidatedsurplus結(jié)合盈馀Consolidatedsurplusstatement合并盈馀表Consolidation合并Consolidationbylease租賃合并Consolidationbymerger吸收合并Consolidationbypurchase購買合并Constantreturn(retrace)收益Constantcapital不變資本Constantcost不變成本；固定成本；固定費用Constantexpenses固定費用Constructionaccount建筑帳Constructionwork–in–process在建工程Constructiveaccounting設(shè)計會計；設(shè)計會計學(xué)Constructiveclosing推定結(jié)帳Consumables消耗品Consumption行銷；銷路Contingentassets或有資產(chǎn)Contingentdepreciation或有折舊Contingentfund意外損失基金Contingentliability或有負(fù)債Contingentprofits或有利益Contingentreserve意外事項準(zhǔn)備金（同reserveforcontingencies）Continualredemptionsinkingfund償債基金（同sinkingfund）Continuingappropriation繼續(xù)經(jīng)費；繼續(xù)撥款Continuingcost繼續(xù)成本；連續(xù)成本（對準(zhǔn)備成本而言）Continuousannuity繼續(xù)年金Continuousaudit繼續(xù)審計Continuoussystemofphysicalinventory繼續(xù)盤存制度；繼續(xù)實地盤存制度Contraaccounts對銷帳戶Contractgoods契約貨品Contractinterest約定利息Contractnote買賣合同Contractofinsurance保險契約Contractofsale賣契Contractor包工者；包造者Contractrateofinterest約定利率Contractregister契約登記簿Contractreserve契約規(guī)定準(zhǔn)備Contractsales契約銷售（銷貨）Contractualdividend契約規(guī)定股利Contractualreserve契約規(guī)定準(zhǔn)備Contractualservice雜用支出Contraentry對銷Contravaluationaccount對銷計價帳戶Contributedsurplus捐助盈馀Contribution分配Contributionreceipts捐款收入Control(controlling)account統(tǒng)制帳戶；統(tǒng)制科目Controllablecosts可統(tǒng)制成本Controllableexpenses可統(tǒng)制費用Controlledaccounts補(bǔ)助帳戶；明細(xì)帳戶Controlledcompany被統(tǒng)制公司Controlledcorporation被統(tǒng)制公司Controllingaccount統(tǒng)馭帳戶Controllingcompany(corporation)統(tǒng)制公司Controllinginterest統(tǒng)制股權(quán)Controllingrecord統(tǒng)制記錄Controlofexpenses費用統(tǒng)制Controlofmerchandise商品統(tǒng)制Conventionalaccounting會計慣例Conventionaldepreciation慣例折舊Conventionalform慣例式（決算表）Conversion轉(zhuǎn)換Conversioninterval復(fù)利期間Convertiblepreferredstock可換優(yōu)先股Corporatebonds公司債Corporatesurplus公司盈馀；公債Corporation股份有限公司Corporationby–laws公司章程Corpus遺本（遺產(chǎn)的本金）Correctingentry(correctionentries)改正分錄；改正記錄Cost成本Costaccount成本會計；工業(yè)會計Costaccountant成本會計員Costaccounting成本會計Costaccounts成本帳戶Costadjustment成本調(diào)整Costanalysis成本分析Costandfreight貨價加運費Costaudit成本審計Costcenter成本中心Costclassification成本分類Costclerk成本記錄員Costdepartmentexpense成本部費用Costdifferentials成本差異Costfluctuation成本變動Cost–finding成本計算Costformulas成本公式Costing(costfinding)成本計算Cost,insurance,andfreight(C.I.F.)貨價及保險費連運費Cost,insurancefreightandwarrisks(C.I.F.W)到岸價格加兵險Cost,insurance,freightandcommission(C.I.F.C.)到岸價格加傭金Cost,insurance,freightandexchange(C.I.F.E.)到岸價格加兌換費Cost,insurance,freight,commissionandinterest(C.I.F.C.I.)到岸價格加傭金及利息Costjournal成本日記帳Costledger成本分類帳Costlessdepreciation成本減折舊Costmanual成本會計規(guī)程Costmemo成本通知單Costofby–productsales副產(chǎn)品銷售成本Costoffloorspace地位成本Costofgoodsmanufactured制成品成本Costofgoodsmanufacturedandsold制銷貨品成本Vofgoodssold銷貨成本Costoflabor人工制造（同laborcost）Costof(to)manufacture制造成本Costofmaterial原料成本；材料成本Costofoperation運作成本Costofprintingnotes兌換券制造費Costofproduction生產(chǎn)成本Costofremittingspecie送現(xiàn)費Costofreproduction再生產(chǎn)成本Costofsales銷貨成本“Costormarket”成本或市價“Costormarketwhicheverislower”成本與市價熟低Costperiod成本期間Cost–plus成本加成Costplusaprofit成本加利Costpluscontract成本加利契約Costprice成本價格Costrateperunit單位成本率Costrecords成本記錄Costreport成本報告Costsheet成本單Coststatement成本表Costsummarizingrecords成本總記錄Costsystem成本制度Costtag成本標(biāo)簽Costtomakeandsell制銷成本Costunit成本單位Costvalue成本價值Costvariance(costvariation)成本差異Counterfoil存根Counter–sign副署；會記Counting-housebooks商號帳簿Coupon息票；本息票；股利票Couponbond附息票債券Couponregister息票登記簿Couponspayable應(yīng)討債券息票Coveredreserve提存基金的準(zhǔn)備Coveringnotes承擔(dān)保險書C.P.A.;certifiedpublicaccountant會計師Credit貸；貸記；貸項；貸入Creditamount賒帳金額Creditbalance貨馀；貸差；結(jié)欠Creditforreturnedgoods退化減帳Creditinterest存息Costitems貸項Creditmemo貸項憑單Creditmemoforpurchasereturns購買（貨）退出通知單Creditmemorandum貸項通知單Creditmemorandumforsalesreturn銷售（貨）退回通知單Creditor債權(quán)人；債主Creditor–investor債權(quán)投資人Creditorofbankruptcy破產(chǎn)戶之債權(quán)人Creditor’sequity債主權(quán)；債主權(quán)益Creditor’sledger債權(quán)人分戶帳Creditsale(s)賒賣Creditside貸方Cross–adding交叉加算Crosscheque(crossedcheck)劃線支票Crossentry對銷記錄Cross–footing交叉總結(jié)Crossreference對照Cumulativecapitalstock累積股本（指股利）Cumulativecomparison累積比較Cumulativedividend累積股利Cumulativepreferredsock累各優(yōu)先股Cumulativesinkingfund累積償債基金（同accumulativesinkingfund）Currencyloan通貨貨款Currencyofabill兌換票據(jù)流通期間Currencyunit貨幣本位Currentaccount往來帳戶Currentaccountbalancesheet流動資產(chǎn)負(fù)債表Currentassets流動資產(chǎn)Currentexpense日常費用；歲定經(jīng)費Currentfunds流動基金Currentintangibles流動虛產(chǎn)Currentinvestment流動投資Currentliabilities流動負(fù)債Currentoperatingincomestatement經(jīng)常營業(yè)損益表Currentpass–book往來折Currentpayments經(jīng)常性開支Currentprofitandloss經(jīng)常損益；本期損益Currentratio流動比率Currentsurplus本期盈馀Customarydiscount折扣常例；折扣習(xí)慣Customarydues例定規(guī)費Customers’account客戶帳戶Customers’accountdiscounted客帳貼現(xiàn)Customers’creditbalance客帳貸馀（差）Customers’deposit客戶定爭；客戶保證金Customers’ledger客戶分戶帳Customers’statement客戶結(jié)單Customhouse稅關(guān)Customsduties關(guān)稅D:Dailybalance日計表Dailyinterest每日利息Dailyreports日報Daily(monthly)statementofaccount每日（月）對帳單Dailytimereport工作時間日報單Dailyworkreport工作日報單Damag