《ACCA專業(yè)詞匯》教學課件

《ACCA專業(yè)詞匯》幻燈片本課件PPT僅供大家學習使用學習完請自行刪除，謝謝！本課件PPT僅供大家學習使用學習完請自行刪除，謝謝！《ACCA專業(yè)詞匯》幻燈片本課件PPT僅供大家學習使1AAbacus算盤，?算盤?Abandonment放棄Abatement撤銷，沖銷ABC(Activity-BasedCosting)作業(yè)本錢法Abnormalspoilage非正常損壞Absorb吸收，納入，分配Absorptioncosting完全本錢計算法Abusivetaxshelter濫用的避稅手段Academyofaccountinghistorians會計史學家學會Acceleratedcostrecoverysystem(ACRS)加速本錢回收制度AAbacus算盤，?算盤?2AAccelerateddepreciation加速折舊Accelerationclause加速條款，提前償付條款Acceptablequalitylevel(AQL)可接收質(zhì)量水平，合格質(zhì)量水準，驗收質(zhì)量標準Acceptance承兌，銀行承兌匯票，承諾Acceptancesampling驗收抽樣，認可抽樣Accesstime存取時間Accommodationendorsement融通背書Account賬戶，賬Accountability經(jīng)管責任，會計責任Accountanalysis賬目分析，賬戶分析AAccelerateddepreciation加速折舊3AAccountancy會計工作Accountant會計師，會計人員Accountantincharge會計主管，主辦會計Accountant?會計師?Accountantsforthepublicinterest(API)公益會計師協(xié)會Accountants’index?會計師索引?Accountantsinternationalstudygroup(AISG)會計師國際研究小組Accountant’sliability會計師責任accountant’smagazine?會計師雜志?accountant’sresponsibility會計師職責AAccountancy會計工作4AAccountform賬戶式Accounting會計學，會計Accountingchange會計變更Accountingcontrol會計控制，會計監(jiān)視Accountingconvention會計慣例Accountingcushion會計緩沖，會計準備Accountingcycle會計循環(huán)Accountingentity會計主體Accountingequation會計等式，會計恒等式Accountingerror會計過失，會計誤差Accountingevent會計事項AAccountform賬戶式5AAccountinghalloffame會計名人堂AccountinghistoriansJournal?會計史學家雜志?Accountinginformationsystem(AIS)會計信息系統(tǒng)Accountinginterpretation?會計解釋公告?Accountingmanual會計手冊Accountingmeasurement會計計量Accountingperiod會計分期，會計期間Accountingpolicies會計政策Accountingpostulate會計假設Accountingpractice會計實務AAccountinghalloffame會計名人6AAccountingprinciples會計原那么Accountingprinciplesboard(APB)美國會計原那么委員會Accountingprocedure會計程序Accountingprofits會計利潤Accountingrateofreturn會計報酬率Accountingrecords會計記錄，會計簿籍Accountingresearchbulletins(ARB)?會計研究公報?Accountingreview?會計評論?Accountingrisk會計風險Accountingseriesreleases(ASRS)?會計系列文告?AAccountingprinciples會計原那么7AAccountingsoftware會計軟件Accountingstandard會計準那么Accountingstandardscommittee英國會計準那么委員會Accountingstandardsexecutivecommittee(AccSEC)美國會計準那么執(zhí)行委員會Accountingsystem會計制度，會計系統(tǒng)Accountingtrendsandtechniques?會計趨勢和技術(shù)?Accountingvaluation會計計價Accountspayable應付賬款Accountsreceivable應收賬款Accountsreceivablediscounted應收賬款貼現(xiàn)AAccountingsoftware會計軟件8AAccountsreceivableturnover應收賬款周轉(zhuǎn)率Accretion增值A(chǔ)ccrualaccounting應計制會計，權(quán)責發(fā)生制會計Accruedassets應計資產(chǎn)Accruedexpenses應計費用Accruedliabilities應計負債Accruedrevenue應計收入Accumulatedbenefitobligation累計給付義務Accumulateddepreciation累計折舊Accumulatedearningstax累計收益〔盈余〕稅AAccountsreceivableturnover9AAccumulatedincome累計收ruAccumulation累計額，資本增益Accuracy準確性Acidtestratio酸性測試比率Acquiredsurplus并購公積Acquisitioncost購置本錢，取得本錢Activity作業(yè)，活動Activityaccount作業(yè)賬戶Activityaccounting作業(yè)會計Activityanalysis作業(yè)分析AAccumulatedincome累計收ru10AActivityattributes作業(yè)屬性Activitybase作業(yè)根底Activity-basedbudgeting(ABB)作業(yè)預算編制Activity-basedmanagement(ABM)作業(yè)管理Activity-basedsystem作業(yè)體系A(chǔ)ctivitycapacity作業(yè)能力Activitycenter作業(yè)中心Activitycostassignment作業(yè)本錢分配Activitycostdriver作業(yè)本錢動因AActivityattributes作業(yè)屬性11AActivitycostpool作業(yè)本錢庫Activitydictionary作業(yè)詞典Activitydriveranalysis作業(yè)動因分析Activitylevel作業(yè)水平Activitysequence-sensitive作業(yè)次序敏感度Actualcost實際本錢Actuarial精算Actuarialbasisofaccounting精算會計Actuarialcostmethod精算本錢法Actuarialfundingmethod精算基金法AActivitycostpool作業(yè)本錢庫12AActuarialgains,losses精算損益Actuary精算師Additionalpaid-incapital其他投入資本，資本公積Adequatedisclosure充分披露，適當披露Adjunctaccount附加賬戶Adjustablerateloan可調(diào)整利率貸款Adjustedbasis調(diào)整后基數(shù)Adjustedgrossincome(AGI)調(diào)整后總收益Adjustingjournalentry調(diào)整分錄，調(diào)整日記賬分錄Adjustment調(diào)整AActuarialgains,losses精算損益13AAdministeredprice操縱價格，管理價格Administrativeaccounting經(jīng)營管理會計Administrativebudget行政管理預算Advance預付款項Advancedmanufacturingenvironment先進制造環(huán)境Adverseopinion否認意見Affiliatedcompany聯(lián)屬公司，附屬公司Agency代理Agencycosts代理本錢AAdministeredprice操縱價格，管理價格14AAgencyfund代理基金Agingofaccounts賬齡分析Agreed-uponprocedures商定程序AIS會計信息系統(tǒng)Alimonypayment生活費支付Allinclusiveincomeconcept總括收益觀，收益滿記觀Allocate分配，分攤Allocatedcommoncosts共同本錢分配Allocation分配，分攤AAgencyfund代理基金15AAllotment撥款Allowance合理損耗，備抵，折讓Allowanceforbaddebts備抵壞賬Allowancemethod備抵法All-purposefinancialstatement通用財務報表Alternativecost變換本錢，替代本錢Alternativeminimumtax(AMT)替代性最低稅額Americanaccountingassociation(AAA)美國會計學會Americaninstituteofcertifiedpublicaccountants(AICPA)美國注冊會計師學會AAllotment撥款16AAmericansocietyofwomenaccountants(ASWA)美國女會計師協(xié)會Americanwomen’ssocietyofcertifiedpublicaccountants(AWSCPA)美國女注冊會計師協(xié)會Amortization攤銷Amortize攤銷Amountrealized已實現(xiàn)金額Analysisofvariances差異分析Analyticalreview分析性復核Analyticaltest分析性測試Analyze分析AAmericansocietyofwomenacc17AAnnualbudget年度預算Annualize按年計算，年度化Annualreport年度報告Annuity年金Annuitydue給付年金，初期年金Annuityinarrears積欠年金Annuitymethodofdepreciation年金折舊法Antedate提前日期Antidilutive反稀釋Antitrustlaws反托拉斯法，反壟斷法AAnnualbudget年度預算18AAPBOpinion?美國會計原那么委員會意見書?Applicationprogram應用程序Appliedcost已分配本錢Applied(absorbed)overhead已分配制造費用Appraisal估價，重估價，鑒定Appraisalcapital重估資本，增值資本Appraisalcosts鑒定本錢Appraisalmethoddepreciation估計折舊法Appraisalvalue估價，評估價值A(chǔ)ppreciation增值A(chǔ)APBOpinion?美國會計原那么委員會意見書?19AAppropriatedretainedearnings已撥定留存收益Appropriation核定經(jīng)費，撥定Appropriationaccount核定經(jīng)費賬戶Arbitrage套利，套匯arm’slengthtransaction正常交易Arrears積欠，欠款Articlesofincorporation公司章程Articlesofpartnership合伙章程Articulate勾稽AAppropriatedretainedearning20AArtificialintelligence(AI)人工智能ASCII(americanstandardcodeforinformaationinterchange)美國標準信息交換碼Assemblylanguage匯編語言Assessablecapitalstock可追繳本錢Assessedvalue〔征稅〕估定價值，課稅值A(chǔ)ssessment征稅估價Asset資產(chǎn)Assetdepreciationrange(ADR)資產(chǎn)折舊年限幅度Assetturnover資產(chǎn)周轉(zhuǎn)率Assignmentmethod分配法AArtificialintelligence(AI)21AAssignmentofaccountsreceivable應收賬款轉(zhuǎn)讓Associatedwith關(guān)聯(lián)，附帶Associationofgovernmentaccountants(AGA)政府會計師協(xié)會Assumptionsunderlyingcost-volume-profit(CVP〕本量利分析下的假設Assuranceservices認證效勞Atpar按面值A(chǔ)t–riskrules在險規(guī)那么Attest簽證Attestfunction簽證職能attorney’sletter致律師信函AAssignmentofaccountsreceiv22AAttributesampling屬性抽樣Attribution歸因，歸屬Audit審計Auditability可審計性Auditcommittee審計委員會Auditcycle審計循環(huán)Auditguide?審計指南?Auditingevidence審計證據(jù)Auditingprocedure審計程序Auditingprocess審計過程AAttributesampling屬性抽樣23AAuditingatandards審計標準Auditingstandardsboard(ASB)美國審計準那么委員會Auditopinion審計意見Auditprogram審計方案Auditreport審計報告Auditrisk審計風險Auditsoftware審計軟件Audittest審計測試Audittrail審計線索Authority權(quán)威，權(quán)力AAuditingatandards審計標準24AAuthorizedcapitalstock法定股本Autocorrelation自相關(guān)Automaticerrorcorrection自動的錯誤修正Autonomous自主性Average平均數(shù)Averageageofinventory平均存貨周轉(zhuǎn)天數(shù)Averagecostflowassumption平均本錢流轉(zhuǎn)假設Averagecosting平均本錢計算法Averagecostofcapital平均資本本錢Averageinventory平均存貨A25AAveragelife平均壽命Averagerateofreturn平均報酬率Avoidablecost可防止本錢AAveragelife平均壽命26BBackcharge拖欠的費用Backflushcosting反沖本錢計算法Backorder延期交貨Backup備份Backupwithholding額外扣繳Baddebt壞賬Baddebtexpense壞賬費用Baddebtrecovery壞賬回收Bailment委托Bailoutpaybackmethodpaybackperiod保全本錢期間法BBackcharge拖欠的費用27BBalance余額，平衡，結(jié)余Balancedbudget平衡預算Balancedscorecard平衡記分卡Balanceofpayments國際收支差額Balanceofretainedearnings留存收益表Balanceoftrade貿(mào)易差額Balancesheet資產(chǎn)負債表Balancesheetaccount資產(chǎn)負債表賬戶B28BBankbalance銀行存款余額banker’sacceptance銀行承兌匯票Bankreconciliation銀行往來調(diào)節(jié)表Bankruptcy(business)破產(chǎn)〔企業(yè)〕Bankruptcy(personal)破產(chǎn)〔個人〕Bankruptcyprediction破產(chǎn)預測Bankstatement銀行對賬單Bargainpurchase優(yōu)惠購置Bargainpurchaseoption〔承租人〕優(yōu)惠購置選擇權(quán)Bargainrenewaloption〔承租人〕優(yōu)惠續(xù)租選擇權(quán)BBankbalance銀行存款余額29BBaseperiod基期Basestock根本存量Basestockmethod根本存量法BASIC(beginnersall-purposesymbolicinstructioncode)BASIC語言〔初學者通用符號指量代碼〕Basicfeasiblesolution根本可行解Basingpoint基點Basisofaccounting會計根底Basketpurchase一攬子購置Batch-levelactivities批量作業(yè)Batchprocessing分批加工，批處理BBaseperiod基期30BBayesianprobability貝葉斯概率Bear賣空者，空頭Bearerbond無記名〔公司〕債券Beginninginventory初期庫存Behavioralaccounting行為會計security向?qū)ёC券，指標證券Benchmarking基準，標桿Benchmarking(bestpractices)基準〔最好的實務〕Beneficiary受益人BBayesianprobability貝葉斯概率31BBenefitapproachtopensions養(yǎng)老金給付法Bestpractices最好的實務Beta貝塔Betaalphapsi會計大學生聯(lián)誼會Betadistribution貝塔分布Betarisk他風險Betterment改進Billingsonlong-termcontracts長期合同的賬單Billofactivities作業(yè)清單BBenefitapproachtopensions32BBillofexchange匯票Billoflading提單Billofmaterials(BOM)用料清單Billofsale銷售契約Blanketappropriation總括撥款Blanketinsurance總括保險，綜合保險Blindentry未加說明的分錄Blockdiagram構(gòu)造圖，方塊圖BBillofexchange匯票33BBlocksampling分組抽樣Bluechip藍籌股，熱門股票Blueskylaw?藍天法?Boardofdirectors董事會Bond債券，公債，保證金，保險金B(yǎng)ondconversion債券轉(zhuǎn)換Bonddiscount債券折價Bondfund債券基金B(yǎng)ondindenture債券契約BBlocksampling分組抽樣34BBondissuecosts債券發(fā)行本錢Bondoutstandingmethod未清償債券法Bondpremium債券溢價Bondratings債券評級Bonusmethod紅利法Book賬薄，記賬Bookbalance賬面余額Bookinventory賬面盤存〔存貨〕Bookkeeper記賬員，簿記員Bookkeeping記賬，簿記BBondissuecosts債券發(fā)行本錢35BBookkeepingcycle簿記循環(huán)Bookoforiginalentry原始分錄薄，原始賬薄Bookvalue賬面價值Bookvaluemethod賬面價值法Bookvaluepershare每股賬面價值Booleanalgebra布爾代數(shù)Boot導入，啟動，貼補款，附的利益Bottleneck瓶頸Bottomline賬本底線，概要，結(jié)果Branchaccounting分支機構(gòu)會計BBookkeepingcycle簿記循環(huán)36BBreak-evenanalysis保本分析，損益平衡分析Break-evenchart保本圖，損益平衡圖Break-evenequation保本方程式Break-evenpoint保本點Break-evensales保本銷售Break-eventime收支平衡的時間Bridgeloan過渡性貸款，過橋貸款Brokeragefee經(jīng)紀人傭金B(yǎng)rokercallloan經(jīng)紀人通知放款Budget預算BBreak-evenanalysis保本分析，損益平37BBudgetaryaccountability預算會計責任Budgetaryslack預算的松弛Budgetcommittee預算委員會Budgetcontrol預算控制Budgetedbalancesheet預計資產(chǎn)負債表Budgetedincomestatement預計利潤表Budgetinformation預算信息Budgetfund預算基金B(yǎng)udgetmodels預算模型Budgetmanual預算手冊BBudgetaryaccountability預算會38BBudgetplanningcalendar預算方案編制日程表Budgetreport預算報告Budgetvariance預算差異Bufferperiods緩沖區(qū)Bug程序缺陷，瑕疵Bull買空者，多頭〔買空〕，價格上漲的Businesscombination企業(yè)合并，企業(yè)聯(lián)合Businesscycle商業(yè)循環(huán)，經(jīng)濟循環(huán)，經(jīng)濟周期Businessexpensededuction企業(yè)費用減除Businessintelligence業(yè)務智能BBudgetplanningcalendar預算方39BBusinessprocess業(yè)務流程Businessprocessreengineering(BPR)業(yè)務流程再造Businessworks企業(yè)集成軟件By-product副產(chǎn)品Byte字節(jié)BBusinessprocess業(yè)務流程40CCall買權(quán)，購股權(quán)，贖回，回購Callablebond可提前贖回的債券，可隨時對付的債券Callablesecurity可提前贖回的債券Callloan通知〔放〕貸款Callpremium收兌溢價，提前贖回溢價，期權(quán)Callprice提前贖回價格Callprovision提前贖回證券條款CAmagazine?特許會計師雜志?Canadianinstituteofcharteredaccountants(CICA)加拿大特許會計師協(xié)會CCall買權(quán)，購股權(quán)，贖回，回購41CCancelledcheck注銷支票，付訖支票Capacity生產(chǎn)能力Capacitycosts生產(chǎn)能力本錢Capacitymanagement生產(chǎn)能力管理Capacityrequirementsplanning(CRP)生產(chǎn)能力需求方案Capital資本Capitalaccount資本賬戶Capitaladdition資本增加Capitalasset資本性資產(chǎn)Capitalassetpricingmodel(CAPM)資本產(chǎn)品定價模型CCancelledcheck注銷支票，付訖支票42CCapitalbudget資本預算Capitalbudgeting資本預算編制Capitaldecay資本衰減Capitalexpenditure資本性支出Capitalexpenditurebudget資本性支出預算Capitalgain資本利得，資本收益Capitalintensive資本密集型Capitalinvestmentdecisions資本投資決策Capitalizationofearnings收益資本化Capitalizationofinterest利息資本化CCapitalbudget資本預算43CCapitalize資本化Capitallease資本租賃Capitalleverage資本杠桿作用Capitalloss資本損失Capitalmaintenanceconcept自本bao全觀Capitalmarket資本市場Capitalprojectsfund資本工程基金Capitalrationing資本限額，資本分配Capitalrecoveryallowance資本回收備抵Capitalstock股本CCapitalize資本化44CCapitalstructure資本構(gòu)造Capitalsurplus資本公積，資本盈余Carryingcharge持產(chǎn)費用，資產(chǎn)置存費用Carryingcosts儲存本錢Carryingvalue賬面價值Carryoverbasis遺留制，結(jié)轉(zhuǎn)制Cash現(xiàn)金，現(xiàn)款Cashbasisaccounting收付實現(xiàn)限制會計，現(xiàn)金收付制會計，現(xiàn)金制會計Cashbudget現(xiàn)金預算CCapitalstructure資本構(gòu)造45CCashdisbursementjournal現(xiàn)金支出日記賬Cashdiscount現(xiàn)金折扣Cashdividend現(xiàn)金股利Cashequivalent現(xiàn)金等價物Cashequivalentvalue現(xiàn)金等值Cashflow現(xiàn)金流轉(zhuǎn)〔量〕Cashflowforecasting現(xiàn)金流量預測Cashflowratios現(xiàn)金流量比率Cash-flowstatement現(xiàn)金流量表Cashflowstoassets現(xiàn)金流量與資產(chǎn)比CCashdisbursementjournal現(xiàn)金46CCashflowtosales現(xiàn)金流量與銷售收入比Cash-flow-to-capital-expendituresratio現(xiàn)金流量與資本支出比率Cash-flow-to-total-debtratio現(xiàn)金流量與負債總額比率Cashflowyield現(xiàn)金流量收益率Cash-generatingefficiency現(xiàn)金產(chǎn)出效率cashier’scheck本票，銀行本票Cashpaymentsjournal現(xiàn)金支出日記賬Cashreceiptsjournal現(xiàn)金收入日記賬Cashshortageandoverage現(xiàn)金短缺和溢余Cashsurrendervalue現(xiàn)金退保金CCashflowtosales現(xiàn)金流量與銷售收入47CCash-to-current-liabilitiesratio現(xiàn)金與流動負債比Catalog目錄CDP(certificateindataprocessing)數(shù)據(jù)處理證書CD-ROM(compactdiskreadonlymemory)光盤只讀儲存器Ceiling限價，上限Cell單元Cellularmanufacturing小型制造業(yè)Centralbetarisk主要的貝塔風險CCash-to-current-liabilitiesr48CCentralization集中化，集權(quán)化Centrallimittheorem中心極限定理Centralprocessingunit(CPU)中央處理器Certainty確定性Certaintyequivalent確定的約當值Certifiedmanagementaccountant(CMA)注冊管理會計師Certificateofdeposit(CD)存款證，存款單Certifiedaccountant公認會計師Certifiedcheck保付支票Certifiedfinancialplanner(CFP)注冊理財師CCentralization集中化，集權(quán)化49CCertifiedfinancialstatement審定的理財報表，審定的決算表Certifiedinfinancialmanagement(CFM)注冊財務管理師Certifiedinformationsystemsauditor(CISA)注冊信息系統(tǒng)審計師Certifiedinternalauditor(CIA)注冊內(nèi)部審計師Certifiedpublicaccountant(CPA)注冊會計師Chainlinks環(huán)鏈Chancevariances偶然性差異Changeinaccountingestimate會計估計變更Changeinaccountingprinciple會計原那么變更Changeinreportingentity報告主體變更CCertifiedfinancialstatement50CChapter7?破產(chǎn)法?第7章Chapter11?破產(chǎn)法?第11章Chapter13?破產(chǎn)法?第13章Charge借方，借記，賒購Chargeanddischargestatement信托財產(chǎn)收支報表，遺產(chǎn)收支報表Charitablecontributionsdeduction慈善捐獻扣除Charteredaccounting(CA)特許會計師Charteredfinancialanalyst(CFA)特許財務分析師Charteredfinancialconsultant(ChFC)特許財務參謀Charting圖表分析CChapter7?破產(chǎn)法?第7章51Cchartofaccounts賬戶一覽表，會計科目表Chattel

mortgage動產(chǎn)抵押Check支票，核對Checkdigit核對數(shù)字Chieffinancialofficer(CFO)財務總監(jiān)Circulatingcapital流動資本，周轉(zhuǎn)資金Classicalprobability古典概率Classificationofassets資產(chǎn)分類Classificationofliabilities負債分類Classificationofstockholders’equity股東權(quán)益分類Cchartofaccounts賬戶一覽表，會計科目52CClaytonantitrustact?克萊頓反托拉斯法?Claasifiedstock分等股本Cleanopinion清潔意見Cleansurplusconcept凈盈余概念Clearingaccount整理賬戶，過渡賬戶，暫記賬戶Clearinghousestatement票據(jù)及交換所清單Closedcorporation股份不公開公司Closed-endmutualfund封閉型互助基金公司Closedsystem結(jié)轉(zhuǎn)制度Closelyheldcorporation不公開招股公司CClaytonantitrustact?克萊頓反托53CCloselyheldstock不公開招股Closingentry結(jié)賬分錄Clustersampling整群抽樣CM〔contributionmargin)邊際奉獻CMAmagazine?注冊管理會計師雜志?COBOL(commonbusinessorientedlanguage)商業(yè)通用語言Codeofprofessionalethics職業(yè)道德守那么Codingofaccounts賬戶代碼，科目代碼Coefficientofdetermination判定系數(shù)Coefficientofvariation變異系數(shù)Coinsuranceclause共同保險條款CCloselyheldstock不公開招股54CCollateralize抵押Collectibles收藏品Collectionperiod應收賬款回收期Collegefunds大學基金Combination聯(lián)合，聯(lián)營，企業(yè)合并Combinedfinancialstatement聯(lián)合財務報表，匯總財務報表Comfortletter告慰信Commercialpaper商業(yè)信Commitment承諾，約定，約定付款Committedcost約束性本錢CCollateralize抵押55CCommitteeonaccountingprocedure會計程序委員會Commoditiesfutures商品期貨Commonbusinessorientedlanguage通用商業(yè)語言，COBOL語言Commoncost共同本錢Commonsizefinancialstatement同比財務報表Commonstock普通股Commonstockequivalent等同普通股，約當普通股Communicationbetweenpredecessorandsuccessorauditors前任和后任審計師之間的交流Comparability可比性Comparativestatement比較報表CCommitteeonaccountingproce56CComparativestatementapproach比較報表發(fā)Compensatedabsence休假給付Compensatingbalance補償性余額，最低存款余額Compensatorystockoption酬勞性認股權(quán)Competitivebenchmarking競爭性基準Compilation編輯，編制，編譯程序Compiler編譯程序Completedcontractmethod全部完工法Complexcapitalstructure復雜資本構(gòu)造Complianceaudit符合性審計，合規(guī)性審計CComparativestatementapproac57CCompliancetest符合性測試Compositebreak-evenpoint符合保本點Compositedepreciation綜合折扣Composition債務和解Compoundingperiod復利計算期Compoundinterest復利Compoundinterestmethodofdepreciation復利折舊法Compoundjournalentry符合分錄Comprehensiveannualfinancialreport(CAFR〕綜合年度財務報告Comprehensivetaxallocation全面稅收分攤CCompliancetest符合性測試58CComptroller主計長的變體，審計長Comptrollergeneral總審計長Computer-aideddesign(CAD)計算機輔助設計Computer-aideddesignandmanufacturing計算機輔助設計與制造Computer-aidedmanufacturing計算機輔助制造Computerconferencing計算機視頻討論會Computer-integratedmanufacturing(CIM)計算機整合制造Computer-numericallycontrolled(NCN)machines計算機數(shù)控機器Computersecurity計算機平安CComptroller主計長的變體，審計長59CConcentrationbanking集中銀行制Conceptualframework概念框架Condensedfinancialstatement簡明財務報表Conferenceboard世界大企業(yè)聯(lián)合會Confidenceinterval置信區(qū)間Confirmation證實，函證Conformancecosts(controlcosts)合格本錢〔控制本錢〕Conglomeratefinancialstatement集團公司財務報表Conglomeratemerger混合合并，聯(lián)合CConcentrationbanking集中銀行制60CConsignment寄銷Consistency一貫性，一致性Consolidatebalancesheet合并資產(chǎn)負債表Consolidate(consolidation)goodwill合并商譽Consolidatefinancialstatement合并財務報表Consolidation新設合并，合并Constantdollaraccounting不變美元會計Constantvariance不變方差Constrainedoptimization約束最優(yōu)化Constraint-basedcosting約束本錢計算CConsignment寄銷61CConstraints約束，限制Constraintequation約束方程Constraining(limiting)factor約束〔限制〕因素Construction-in-progress在建工程Constructivedividend推定股利Constructiveownership推定所有權(quán)Constructivereceipt推定收入Constructiveretirement推定贖回，推定回購Consumedcost耗用本錢Consumerpriceindex(CPI)消費物價指數(shù)CConstraints約束，限制62CConsumer’srisk消費者風險Consumptiontax消費稅Contingentasset或有資產(chǎn)Contingentliability或有負債Contingentrental或有租金Contingentreserve或有準備Continuingaccount連續(xù)賬戶Continuinginvestment持續(xù)投資Continuingprofessionaleducation(CPE)繼續(xù)職業(yè)教育，后續(xù)教育Continuity繼續(xù)經(jīng)營Continuousaudit連續(xù)審計CConsumer’srisk消費者風險63CContinuousbudget連續(xù)預算，滾動預算Continuousimprovement(CI)持續(xù)改進Contraaccount抵消賬戶，對消賬戶Contractauditing合同審計Contributedcapital繳入資本，實繳股本Contributedcapitalinexcessofpar超面值投入資本Contributionapproachtopricing奉獻毛利定價法Contributionmargin(CM)邊際奉獻，奉獻毛益Contributionmarginanalysis邊際奉獻分析Contribution(margin)incomestatement〔邊際〕奉獻利潤表CContinuousbudget連續(xù)預算，滾動預算64CContributionmarginmethod邊際奉獻法Contributionmargin(CM)ratio邊際奉獻率，奉獻毛益率Contributionmargin(CM)variance邊際奉獻差異Contributionprice奉獻價格Controlconcept控制觀Control(controlling)account控制賬戶，統(tǒng)奴賬戶Controlchart控制圖表Controllability可控制性Controllablecosts可控本錢Controllablemanufacturingoverheadvariance可控制造費用差異CContributionmarginmethod邊65CControllablevariance可控差異Controlledcompany受控制公司Controlledforeigncorporation(CFC)受控制的國外公司Controller主計長Controllimits控制范圍，管理范圍Controlling控制Controllingcompany(parent)accounting控股公司〔母公司〕會計Controlrisk控制風險Controlriskassessment控制風險評估Controltotals控制總額CControllablevariance可控差異66CConvention慣例Conventionalcosting傳統(tǒng)本錢計算法Conventionalcostsystem傳統(tǒng)本錢制度Conversion換算，轉(zhuǎn)換，兌換Conversioncost加工本錢Conversionprice轉(zhuǎn)換價格Conversionratio(rate)兌換率，轉(zhuǎn)換率，調(diào)換率Conversionvalue轉(zhuǎn)換價值Convertibledebt可轉(zhuǎn)換債務Convertiblesecurity可轉(zhuǎn)換證劵“cookthebooks〞偽造賬薄CConvention慣例67CCooperative合作社，合作組織Coordinating協(xié)調(diào)Copright版權(quán)，著作權(quán)Core磁芯，磁芯存儲器Corner(LP)角〔線性規(guī)劃〕Cornerpoint角點Corporatejointventure合營公司Corporateplanningmodel公司方案編制模型Corporation股份Correctingentry更正分錄，修正分錄Correlation相關(guān)CCooperative合作社，合作組織68CCorrelationcoefficient?相關(guān)系數(shù)Committeeofsponsoringorganizations(COSO)ofthetreadwaycommission反虛假財務報告委員會的發(fā)起組織委員會Costabsorption本錢歸屬Costaccounting本錢會計Costaccountingstandardsboard(CASB)本錢會計準那么委員會Costaccumulation本錢積累Costallocation本錢分配Costapplication本錢分配Costapportionment本錢分派Costassignment本錢分攤途徑CCorrelationcoefficient?相關(guān)系69CCostassignmentpath本錢分攤途徑Cost-basedprice基于本錢的價格Costbehavioranalysis本錢性態(tài)分析Costbehaviorpattern本錢形態(tài)模式Cost-benefitanalysis本錢效益分析Costcenter本錢中心Costcontrol本錢控制Costdepletion折耗本錢Costdistribution本錢分發(fā)Costdriver本錢動因Costdriveranalysis本錢動因分析CCostassignmentpath本錢分攤途徑70CCosteffective有效本錢Costelement本錢要素Costestimation本錢估計Costflow本錢流程Costfunction本錢函數(shù)Costhierarchy本錢層級Costmanagement本錢管理Costmanagementsystem(CMS)本錢管理系統(tǒng)Costmodules本錢模塊Costobjects本錢對象Costofcapital資本本錢CCosteffective有效本錢71CCostofdebt債務本錢Costofequitycapital權(quán)益資本本錢Costofgoodsmanufacturedbudget制成品本錢預算Costsofgoodsmanufacturedschedule制成品本錢表Costofgoodssold銷貨本錢Cost-of-livingadjustment(COLA)生活費調(diào)整Costofnewexternalcommonequity新的外部普通股權(quán)益本錢Costofpredictionerror預測誤差代價Costofpreferredstock優(yōu)先股本錢Costofproductionreport生產(chǎn)本錢報告CCostofdebt債務本錢72CCostofretainedearnings留存收益本錢Costofsales銷售本錢Cost-pluscontract本錢加成合同Costpluspricing本錢加成定價法Cost-plustransferprice本錢加成轉(zhuǎn)移價格Costpool本錢庫Costprediction本錢預測Costprinciple本錢原那么Costreapportionment本錢重新分攤Cost-recoverymethod本錢回收法Costreductionprogram本錢降低方案CCostofretainedearnings留存73CCostreference本錢參考Costsheet本錢單，本錢明細表Costsofconformance合格本錢Costsofnonconformance不合格本錢Costsofquality質(zhì)量本錢Costsummaryschedule本錢匯總表Cost-to-costmethod工程比例法Cost-volumeformula本錢-數(shù)量公式Cost-volume-profit(CVP)analysis本錢-數(shù)量-利潤分析，本量利分析Counterbalancingerror自動抵消的過失Couponbond附息票債券CCostreference本錢參考74CCouponrate票面利率，息票利率Covenant保證條款Coveredoption備兌期權(quán)Criticalpathmethod(CPM)關(guān)鍵路線法Crashing趕工Creativeaccounting尋機性會計Credit貸，貸項，貸記，信用，信貸Creditagainsttax稅收貸項Creditanalysis信用分析Creditbalance貸方余額Creditline信貸額度CCouponrate票面利率，息票利率75CCreditmemorandum貸項通知單Creditor債權(quán)人，債主creditors’equity債權(quán)人權(quán)益，債主權(quán)益Criticalpath關(guān)鍵路線Criticalpathaccounting關(guān)鍵路線會計Criticalpathmethod(CPM)關(guān)鍵路線法Crossfoot穿插驗算，穿插合計Cross-subsidy穿插補貼Cryptography密碼學Culminationofearningsprocess收入頂點法CCreditmemorandum貸項通知單76CCumulativeactivitycost累積作業(yè)本錢Cumulativeeffectofachangeinaccountingprinciple會計原那么變更的累積影響Cumulativepreferredstock累積優(yōu)先股Cumulativevoting累積投票Currentaccount往來賬戶Currentasset流動資產(chǎn)Currentcost現(xiàn)行本錢Currentcostaccounting顯性本錢會計Currentcost/constantdollar現(xiàn)行本錢，Currentliability流動負債Currentoperatingconcept本期營業(yè)觀CCumulativeactivitycost累積作業(yè)本77CCurrentratio流動比率Currentvalue現(xiàn)值，現(xiàn)行價值Currentvalueaccounting現(xiàn)行價值會計Curtailmentinpensionplan養(yǎng)老金方案的縮減Customerprofitabilityanalysis客戶盈利性分析Customerresponsetime客戶反映時間Customerretention客戶維持率Customervalue客戶價值Cutoffdate截止日期Cutoffrate報酬舍取率Cost-volume-profit(CVP)analysis本量利分析CCurrentratio流動比率78CCyberspace電腦空間，網(wǎng)絡空間，賽博空間Cyclebilling循環(huán)開單法cycletime循環(huán)時間Cycletimecompression周轉(zhuǎn)時間壓縮Cypher翻譯，解碼CCyberspace電腦空間，網(wǎng)絡空間，賽博空間79DDatabase數(shù)據(jù)庫Databasemanagementsystem(DBMS)數(shù)據(jù)庫管理系統(tǒng)Datainterchangeformat(DIF)file數(shù)據(jù)交換格式文檔系統(tǒng)Dataprivacy數(shù)據(jù)保密Dataprocessing數(shù)據(jù)處理Dataofrecord截止過戶日期Daybook日記薄，交易日記賬Dayspurchaseinaccountspayable應付賬款的周轉(zhuǎn)天數(shù)Daystosellinventory存貨銷售天數(shù)，存貨周轉(zhuǎn)天數(shù)Deathbenefit死亡受益額D80DDeathtax死亡稅Debenture信用債券，無擔保債券Debenturecapital信用資本，債券資本Debit借，借項，借記Debitandcreditconventions借貸慣例Debitmemorandum借項通知單Debt債務Debtandequitysecurities債務和權(quán)益證劵Debt-equityratio負債-權(quán)益比率Debtfinancing債務融資Debtrestructuring債務重組DDeathtax死亡稅81DDebtservicefund償債基金Debttonetworthratio負債兌凈值比率Debug排除錯誤，調(diào)試Decentralization分權(quán)Decentralizedorganization分權(quán)組織Decision-marking決策Decision-markingundercertainty確定性條件下的決策Decision-markingunderuncertainty不確定性條件下的決策Decisionmodel決策模型Decisionpackage決策包DDebtservicefund償債基金82DDecisionrule決策規(guī)那么Decisionsupportsystem(DSS)決策支持系統(tǒng)Decisiontheory決策理論Decisionvariable決策變量Declarationdate宣告日Decryption數(shù)據(jù)解密Deductions減免額，扣除額，減項Deedoftrust信托契約Deepdiscountbond大幅度折價債券Defalcation侵吞〔挪用〕公款Default拖欠，違約DDecisionrule決策規(guī)那么83DDefeasance廢止，取消，清償Defensiveintervalratio防御區(qū)間比率Deferredannuity遞延年金，延期年金Deferredannuitycontract遞延年金合同Deferredcharge遞延費用Deferredcompensation遞延酬勞Deferredcost遞延本錢Deferredcredit遞延貸項Deferredgrossprofit遞延毛利Deferredincometaxcharge遞延所得稅費用Deferredincometaxliability遞延所得稅負債Deferredliability遞延負債DDefeasance廢止，取消，清償84DDeferredmaintenance遞延維修費Deferredtaxallocation遞延稅款分攤DeficiencyDeficiency虧空量，缺乏額Deficiencyletter缺乏額信函Deficit虧損，赤字Definedbenefitpensionplan定額給付養(yǎng)老金方法Definedcontributionpensionplan定額繳費養(yǎng)老金方法Deflation通貨緊縮Degreeoffinancialleverage(DFL)財務杠桿系數(shù)Degreeoffreedom(DF)自由度Degreeofoperationleverage(DOL)經(jīng)營杠桿系數(shù)Degreeofrelativeliquidity(DRL)相對流動性系數(shù)Degreeoftotalleverage(DTL)總杠桿系數(shù)DDeferredmaintenance遞延維修費85DDelinquenttax拖欠稅款，滯納稅款Deliverybasis交換法Deliverycycletime交貨周轉(zhuǎn)時間Deliverytime交貨時間Delphimethod德爾菲法Demanddeposit活期存款，即期存款Denominatorlevel權(quán)重，除數(shù)水平Denominatorvariance權(quán)重差異，除數(shù)差異Departmentalrate部門費用率Dependent受撫養(yǎng)人Dependentvariable因變量DDelinquenttax拖欠稅款，滯納稅款86DDepletion折耗Depositsintransit再途存款Depreciableasset應計提折舊資產(chǎn)Depreciablecost應計提折舊本錢，可折舊本錢Depreciablelife應計提折舊年限D(zhuǎn)epreciation折舊，貶值Depreciationaccounting折舊會計Depreciationrecapture回抵折舊Derivative衍生工具，衍生產(chǎn)品Desk-topsoftware桌面軟件DDepletion折耗87DDetachablestockwarrant可別離認股權(quán)證Detailedaudit詳細審計Developmentstageenterprise開展階段企業(yè)Datainterchangeformat(DIF)file數(shù)據(jù)交換格式文檔系統(tǒng)Differential差量，差異Differentialanalysis差量分析Differentialcost差量本錢Digitalcomputer數(shù)字計算機Digitalsignature數(shù)字簽名Dilutedearningspershare釋的每股收益，攤薄后每股收益Dilution解釋，攤薄DDetachablestockwarrant可別離88DDirectaccess直接存取Directallocationmethod直接分攤法Directcost直接本錢Directcosting直接本錢計算法Directfinancinglease直接融資租賃Directlabor直接人工Directlaborbudget直接人工預算Directlaborefficiencyvariance直接人工效率差異Directlaborratevariance直接人工工資率差異Directlabortimestandards直接人工時間標準差異Directlaborvariance直接人工差異DDirectaccess直接存取89DDirectmaterial直接材料Directmaterialsbudget直接材料預算Directmaterialspricestandards直接材料價格標準Directmaterialspricevariance直接材料價格差異Directmaterialsquantitystandard直接材料數(shù)量標準Directmaterialsquantity(usage,efficiency)varia