有效英语词汇

实用热门英语词汇AAbility能力abilitytobay购买能力abilitytoborrow借款能力abilitytocompete竟争能力abilitytopay支付能力abilitytorepayloan倡偿还借款能力Above高于，在...之上abovenorm限额以上aboveparvalue高于票面价值Absolute绝对的absoluteadvantage绝对优势absoluteliability绝对赔偿责任absoluteownership绝对所有权Accelerated加速的acceleratedamortization加速摊销accelerateddepreciationmethods加速折旧法Accept接受，承兑acceptaclaim接受索赔accepttopay承兑Acceptable可接受的acceptableprice可接受价格acceptableprinciple公认的原则Acceptance接受，承兑，认可acceptancebank承兑银行acceptancebill承兑票据acceptancecontract承兑合同acceptancecredit承兑信用acceptancepayable应付承兑汇票acceptancecommission承兑手续费acceptanceletterofcredit承兑信用证acceptanceinspection验收acceptancerate票据贴现率Accepted接受的，已承兑的acceptedbill已承兑票据acceptedcheck保付支票acceptedletterofcredit已承兑信用证Accommodation通融According根据，按照accordingtoexistinglaw根据现行法律accordingtostockexchangepractice按照证券交易惯例Account帐户，会计科目accountbalance帐户余额accountpayable应付帐款accountreceivable应收帐款accumulationaccount累积帐户assetsaccount资产帐户bankaccount银行帐户capitalaccount资本帐户cashaccount现金帐户checkingaccount支票帐户clearingaccount清算帐户，结算帐户commissionaccount佣金帐户costaccount成本帐户depositaccount存款帐户doubtfulaccount可疑帐户equityaccount股本帐户expensesaccount开支帐户foreigncurrencyaccount外汇帐户frozenaccount冻结帐户groupaccount集团帐户inventoryaccount存货帐户investmentaccount投资帐户journalaccount日记帐ledgeraccount分类帐帐户liabilityaccount负债帐户overdrawnaccount透支帐户propertyaccount财产帐户savingsaccount储蓄帐户Accountant会计师CertifiedPublicAccountant(CPA)注册会计师chiefaccountant总会计师costaccountant成本会计Accounting会计，会计学accountingclassification会计科目分类accountingcycle会计周期accountingdepreciation帐面折旧accountingequation会计方程式accountingfirm会计事务所accountinginformation会计信息accountingprinciplesforbusinessenterprise企业会计原则accountingstatement会计报表accountingsystem会计系统accountingyear会计年度accrualbasisaccounting权责发生制会计方法记帐cashbasisaccounting现金会计方法记帐Accrued应计的accruedexpensespayable应计未付费用accruedincome应计收入accruedinterestonbonds应计债券利息accruedinterestoninvestment应计投资利息accuredinterestpatable应计未付利息accruedliability应计负债accruedprofit应计利润accruedtaxes应计税款Accumulated累计的accumulatedamount累计额accumulatedearnings累计收益accumulatedfunds公积金accumulatednetincome累计净收益accumulatedprofit累计利润Accumulating累计的accumulatingcapital累计资本accumulatinglosses累计损失Acidratio流动比率Acquiringenterprise购方企业Acquisition（公司间的）收购，获得acquisitionagreement收购协议acquisitionapproach收购方法acquisitioncriteria收购标准acquisitioncost收购成本acquisitionprice收购价格acquisitionprocess收购过程acquisitionprogram收购程序acquisitionvalue购置价值friendlyacquisition善意收购(hostiletakeover)敌意收购internalacquisitionteam内部收购小组internationalacquisition国际收购Across-the-board全面的across-the-boardcut全面削减across-the-boardtariffreduction全面降低关税Act法令，条例actofbankruptcy破产法actofGod天灾Actual现实的，实际的actualassets实际资产actualcashvalue实际现金价值actualcapital实际资本actualcost实际成本actualdepreciation实际折旧actualvalue实际价值Add增加add-back加回add-oninterest追加利息Added增加的addedvalueofindustrialoutput工业增加值addedvaluetax增值税Additional附加的，额外的additionalbudget追加预算additionalcharge附加费additionalearnings额外收入additionalfirst-yeardepreciation第一年额外折旧additionalmarkon额外加成additionalpaid-incapital溢缴资本additionallocaltax附加地方税additionalwage附加工资Adequate适当的，适度的adequateamountofthemoneysupply适度货币供应量adequategoldandforeignexchangereserve适度黄金外汇储备Adjudge宣判，裁定adjudgeafirmasbankruptbythecourt法庭裁定某企业破产Adjudgement宣判，裁决Adjudicationofbankruptcy宣告破产Adjustable可调整的adjustablemortgageloan(AML)可调整抵押贷款Adjusted调整后的adjustedacquisitioncost调整后购置成本adjustedbase调整后基数adjustedbookbalance调整后的帐面余额adjustedgrossincome调整后的净收入adjustednetprofit调整后的净利润Adjustment调整adjustmentaccount调整帐户adjustmentofexchangerate汇率调整adjustmentofindustrialstructure产业结构调整adjustmentofinterestrate利率调整adjustmentofprice价格调整Administered管制的administeredprice管制价格，限价Administration行政，管理administrationbudget行政预算administrationcost管理费用administrationdepartment行政部门Administrative行政的，管理的administrativeaction行政裁定administrativeauthority行政管理当局administrativebureau管理局administrativecourt行政法院administrativedivisions行政区划administrativedistrict(area)行政区administrativeexpense管理费用，行政费用，办公费用administrativeinterference行政干预administrativeintervention行政干预administrativelaw行政法administrativemanagement行政管理administrativemeasure行政措施administrativeofficial行政官员administrativeorganization行政机构administrativepenalty行政罚金Administrator行政官，管理人员Advance预付advanceaccount预付帐户advancecharge预付费用advancepayment预先付款advancereceived暂收款Adverse逆的adversebalance贸易逆差，收支赤字Advertisement广告classifiedadvertisement分类广告Advertising广告，广告业advertisingcosts广告费用advertisingcreative广告创意advertisingplanning广告策划Advisory咨询的advisorycommittee资询，顾问委员会advisoryexpense咨询费advisoryserviceininvestment投资咨询服务Affiliated附属的，联营的affiliatedbusiness联营企业affiliatedcompany联营公司affiliatedcorporation联营公司affiliatedgroup联营集团After在...之后after-acquiredpropertyclause后取得财产条款after-saleservice售后服务after-taxincome税后收入after-taxprofit税后利润after-taxrealrateofreturn税后实际收益率Age-lifemethod按使用年限折旧法Agency代理，经销agencycontract代理合同agencyfee代理费agencyforgovernmentfunds政府基金代理人agencygeneral总代理Agent代理人，代理商agentservice代理业务Aggregate总计，总合，合计aggregateamount总金额aggregatebalance综合平衡aggregatedemand总需求量aggregateearningsvalue总收益值aggregateincome收入总额aggregateinvestment投资总额aggregatelosses累计损失aggregatesocialcapital社会总资本aggregatesupply总供给量Agreement协议，契约，合同agreementinintent意向协议书arbitrationagreement仲裁协定clearingagreement清算协定collateralagreement抵押契约，担保协定Aid-the-poorprogramme抚贫计划Alien外国的，外侨alienbank外国银行aliencorporation外国公司alienproperty外国财产Alienation转让All-purposefinancialstatement通用财务报表Allwashedup企业倒闭Allocatedcost已分摊成本Allocatedcostoffixedassts固定资产折旧Allocation分配，分摊allocationofmarket市场分配allocationofpurchaseprice购置价格分摊（指成套设备）allocationofquota配额分配allocationofresources资源分配allocationofshares股金分配allocationoptimum最优配置allocationstoaccountingperiods会计期间内的分摊allocationsofspecialdrawingrights特别提款权分配额Allotment拨款Amendment修改amendmentofregister变更登记AmericanInstituteofCertifiedPublicAccountants美国注册会计师协会（AICPA)AmericanSocietyofAppraisers(ASA)美国评估师协会Amortization摊销，摊还amortizationfund偿债基金amortizationofbondissuedexpense债券发行费摊销amortizationoffixedasset固定资产摊销amortizationofloan分期偿还贷款amortizationschedule摊销表Amount数量，总额，合计amountguaranteed担保额amountofinvestment投资额amountofsales销售额Analysis分析analysisofassetschanges资产变动分析analysisofbalancesheet资产负债表分析analysisofbusinessprofit企业利润分析analysisofcapitalchanges资本变动分析analysisofchangesinfinancialposition财务状况变动分析analysisofvariance方差分析financialstatementanalysis财务报表分析grossprofitanalysis毛利分析investmentanalysis投资分析marketanalysis市场分析macroanalysis微观分析qualitativeanalysis定性分析quantitativeanalysis定量分析ratioanalysis比率分析returnanalysis回报分析salesanalysis销售分析Analyticalmodel分析模型Annual年度的annualaccounting年度决算annualaudit年度审计annualbalancesheet年终决算表annualbudget年度预算annualearnings年收益annualinterest年息annualfinancialreport年度财务报告annualrevenue年营业收入annualsummary年度汇总表Anti-corruption反腐败Anti-dumpling反倾销Anti-monopoly反垄断Anti-profiteering反暴利Anticipated预期anticipatedcostmethod预期成本法anticipatedcostvaluation预期成本估计anticipatedinterest预期利息AntitrustLaw反托拉斯法Application申请applicationforregistration申请注册，申请登记applicationform申请表applicationright认购权Apportionment分摊，分派Appraisal评估，鉴定appraisalhandbook评估手册appraisalofmachineryandequipment机械设备评估appraisalofrealestate不动产评估appraisalprocedure评估方法appraisalreport评估报告standardofprofessionalappraisalpractice评估操作规范Appraiser评估师Approach方法contingencyapproach变应方法Appreciation增值appreciationofcurrency货币增值appreciationoffixedassets固定资产增值Appropriation拨款appropriationsfromstatetreasury国家预算拨款Arbitrage套汇，套利，仲裁arbitrageofexchange套汇arbitragerate套汇率arbitragetransaction套汇交易Abitration仲裁arbitrationclause仲裁条款arbitrationcommittee仲裁委员会arbitrationcourt仲裁庭arbitrationinlaw依法仲裁Archival档案Arrangement安排，协定arrangementinbankruptcycourt破产法庭内的协调arrangementoutofbankruptcycourt不经破产法庭协调paymentarrangement支付协议Article条款，章程，文章Articles协定，协议，条款articlesofagreement协定条款articlesofincorporation公司章程articlesofpartnership合伙条款Assemblyline组装线Assess评估资产或税款，确定税款Assessment评定税额，资产评估assessmentofduty定税assessmentofloss估损Assessor估税员，估价人Asset资产assetaccount资产帐户assetdepreciationrange资产折旧幅度assetdisposal资产处置assetholdings资产持有量assetinventoryshorts资产盘亏assetinventorysurplus资产盘盈assetliabilityratio资产负债比率assetretirement资产报废assetrevaluation资产重估Assets+Liability=Owner’sEquity资产加负债等于所有者权益assetschangestatement资产变动表assetsdisposal资产处置assetsmanagement资产管理assetsoutofaccounts帐外资产assetsstructure资产结构assetsturnoverratio资产周转比率capitalassets资本资产currentassets流动资产earningassets有收益的资产fixedassets固定资产fixedassetsinventoryshorts固定资产盘亏fixedassetsinventorysurplus固定资产盘盈fixedtangibleassets固定有形资产grossassets总资产netcurrentassets流动资产净值netvalueoffixedassets固定资产净值non-ledgerassets帐外资产non-productiveassets非生产性资产originalvalueoffixedassets固定资产原值physicalassets实物资产pledgedassets抵押资产productiveassets生产性资产returnonassets资产收益Assignor转让人Assignment转让，转让证书assignmentclause转让条款assignmentofmarketingright经销权转让assignmentofproperty产权转让Assigns受让人Association团体，协会，联合会associationofconsumers消费者协会associationofshareholders股东联合会Assurance保险endowmentassurance养老保险lifeassurance人寿保险Atpar平价，按票面价值Attachment查封attachmentledger查封帐册attachmentofdebtor’sproperty查封债务人财产Attract吸引，吸收attractforeigninvestment吸收外资Auction拍卖Audit审计annualaudit年度审计auditcertificate审计证书AuditLaw审计法auditoffinancialstatement财务报表审计externalaudit外部审计legallyrequiredaudit法定审计Auditingfirm审计公司Auditor审计师Authority授权，当局，管理机关Authorized法定的，经审定的authorizedagent全权代理人authorizedbank指定银行，授权银行authorizedcapital法定资本authorizedrepresentative受权代表authorizedstock核定股份Auxiliaryaccount辅助帐户Available可用的，可得到的availableassets可用资产availableresources可用资源Average平均数averageassetlife平均资产寿命averageearnedratio平均收益率averageindexnumber平均指数averagerateofprofit平均利润率averagerateofreturn平均报酬率Babybond小额股票Background背景backgroundinvestigation背景调查backgroundmaterial背景材料Bad坏的badaccount坏帐，呆帐baddebtloss坏帐损失baddebtrecovey呆坏帐收回badtitle失效产权Balance余额，结余，差额，平衡adversebalance收支逆差balancebudget平衡预算balanceofinternationaltrade国际贸易差额balanceofpayment国际收支balancesheet资产负债表balancesheetaudit资产负债表审计balancesheetclassification资产负债表分类balancesheetevaluation资产负债表评价closingbalance期末差额creditbalance贷方余额foreigncurrencybalance外汇余额keepbalance保持平衡lossbalance失去平衡negativebalance逆差retainedbalancefromforeignexchangerevenue外汇收入留成余额summarybalancesheet资产负债汇总表Bank银行all-purposebank通用银行bankaccountbalance银行存款余额bankbalancesheet银行财务状况表bankcredit银行信贷bankdebt银行债务bankdiscountrate银行贴现率bankholdingcompany银行控股公司bankinterest银行利息bankline银行信用额度bankloan银行借款bankrate银行贴现率bankreserve银行准备金bank’sbuyingrate银行买价bank’scallloan银行同行拆借bank’ssellingrate银行卖价clearingbank清算银行commercialbank商业银行cooperativebank合作银行mortgagebank抵押银行Banking金融，银行业bankinginstitution金融机构BankingLaw银行法bankingsector银行部门Bankrupt破产bankrupt’sassets破产者的财产Bankruptcy破产actofbankruptcy破产法案arrangementinbankruptcycourt迫产法庭调解bankruptcyadministrator破产管理人bankruptcyamendmentact破产修正案bankruptcycodechapter7---liquidation破产法第7章（清算）bankruptcycodechapter11---reorganization破产法第11章(重组）bankruptcycourt破产法院bankruptcydebtor破产债务人bankruptcyjudge破产判决bankruptcylaw破产法bankruptcynotice破产公告bankruptcyordinance破产条例bankruptcypetition要求宣布破产bankruptcyproceedings破产程序bankruptcyrules破产规定bankruptcytrustee破产受托人declarationofbankruptcy宣布破产Bargain议价，讨价还价Basic基本的，基础basicaccount基本帐户basicaccountingunit基本核算单位Bear空头，卖空bearaccount空头帐户bearmarket熊市，淡市beartransaction空头交易Beat还价，杀价Belowpar低于票面价值Benchmark基准Benefit利益，受益，福利，津贴benefitcountry受惠国benefitfundforemployees职工福利基金benefitprogram福利计划Benefited受益的benefitedparty受益方Benevolentfund慈善基金Beta贝塔（与股票相关的）系数betariskmeasurement贝塔风险系数测定Bid投标，报价，出价bidbond投标押金bidopeningdate开标日期bidprice买方出价callforbid招标invitebid招标Bidder投标人，投标商Bidding投标，出价biddingdocuments标书BigBoard指美国纽约股票交易所BigSix指美国六大会计事务所BigThree指美国三大汽车公司Bilateral双边的bilateralagreement双边协议bilateralloans双边贷款bilateraltrade双边贸易Bill票据，帐单，发票，钞票billreceivableaccount应收票据帐户treasurybill国库债券Black黑色的，黑市的blankmarketprice黑市价格blackmarkettransaction黑市交易Blank空白的blankcheck空白支票Blanket一揽子的blanketinsurance统括保险blanketmortgage一揽子抵押Bluechip兰筹股Blue-chipshare头等股票Blue-chipstock热门股票Blue-collarworker兰领工人Blue-skylaw兰天法（防欺诈凭空发行股票的法律）Board董事会，委员会，理事会boardchairman董事长boardmeeting董事会议boardofadministration董事会，理事会boardofarbitration仲裁委员会boardofaudit审计委员会boardofdirectors董事会，理事会boardofexecutivedirector执行董事会，执行委员会boardofmanager’s理事，董事boardofsupervisors监事会boardoftrustees受托委员会Bond债券，证券，公债bondbroker债券经纪人bondcreditor债券债权人bonddiscount债券折价bondissue债券发行bondmarket债券市场bondpremium债券溢价bondratingagency债券评级机构bondyield债券收益callablebond通知偿还债券convertiblebond可转换债券governmentbond政府债券junkbond拉圾债券listedbond挂牌债券，上市证券mortgagebond抵押债券municipalbond市政债券preferencebond优先债券，优先股registeredbond记名债券treasurybond国库债券unlistedbond未挂牌债券，未上市证券Bonded保税的，有抵押的bondedarea保税区bondedfactory保税工厂bondedgoods保税货物bondedwarehouse保税仓库Bonus奖金，红利，津贴bonusissue发放红利股bonus-percentageofprofit利润率分红bonusshare分红股，红利股Book书籍，帐簿，记帐，定票，订货bookdepreciation帐面折旧book-entrysecurities记帐证券bookinventory帐面库存bookofaccount帐簿bookprofit帐面利润bookvaluepershare每股帐面价值Boom繁荣，景气Borrow借入borrowmoneyoncredit信用借款Borrowed借入的borrowedcapital借入资本borrowedfunds借入资金borrowedreserve借入准备金Borrowing借款，借用borrowingcost借款成本borrowinglimit借款限额borrowingrate借款利率Bottleneck瓶颈Boycott抵制boycottforeigngoods抵制外国货Branch分支机构，分公司，分行branchbalancesheet分支机构资产负债表branchfinancialstatement分支机构财务报表Brand商标，牌号brandequity商标资产，品牌资本brandmark商标brandshare品牌市场占有率brandvalue商标价值Breach违反，不履行breachofagreement违反协议breachofcontract违反合同Break-evenanalysis损益两平分析Break-evenpoint损益两平点Breakdown按细目分类Bribe贿赂Bribee受贿人Briber行贿人Bribery行贿，受贿Broker经济商Budget预算budgetaccounting预算会计budgetact预算法案budgetdeficit预算赤字budgetmessage预算咨文budgetofcentralgovernment中央预算budgetoflocalgovernment地方预算budgetplanning编制预算Budgetary预算的budgetaryaccount预算帐户budgetaryrevenue预算收入Build建立buildmodernenterprisessystem建立现代企业制度Bull买方，买空，多头bullmarket牛市，涨市Burden负担socialburden社会负担Bureau局administrativebureauofstate-ownedproperty国有资产管理局Business营业，经营，商业，企业，业务businessadministration企业管理，工商管理businessassets营业资产businesscompetition商业竟争businesscredit商业贷款businessefficiency经济效率businessentity企业实体businessethics商业道德businesslicense营业执照businessmanagement企业管理businessperformance经营成绩businesspolicy经营方针businessrepresentative商务代表businessrisk经营风险businessstrength业务实力businesstax营业税businessvaluation经济评价，企业评估Buy-backagreement回购合同Buyinstock购入股票Buyer买方buyerbehavior买方行为buyer’scredit买方信贷buyer’smarket买方市场CCancel取消，作废cancelacontract取消合同canceladebt销帐Cancellation注销，解约cancellationamount注销金额Canceled已注销，已取消Candidate候选人，候选者candidatesforacquisition收购候选对象Capacity能力capacityofcompetition竟争能力capacitytopay支付能力creditcapacity偿债能力payingcapacity支付能力purchasingcapacity购买力Capital资本，股本additionalpaid-incapital追加股本金borrowedcapital借入资本businesscapital企业资本capitalaccount资本帐户capitalaccumulation资本积累capitalappreciation资本增值capitalandliabilityratio资本负债比率capitalappreciation资本增值capitalassetsaccount资本资产账户capitalauthorized法定资本，核定资本capitalbudget资本预算capitalconstructioninvestment基本建设投资capitalcost资本成本，资本费用capitalcreditcertificate资本信用证书capitaldeficit资本亏损capitalexportcountry资本输出国capitalincash现金资本capitalinbudget预算内资金capitalincrease增资capitalinput资本投入capitalinvestment资本投资capitallease资产租赁capitalloan资本借贷capitalloss资本损失capitalmarketrate资本市场利率capitalnetworth资本净值capitalpaidin实收资本，已缴资本capitalratio资本比率capitalreorganization资本重组，资本改组capitalreserve公积金，准备金capitalshortage资金短缺capitalstock股本，股金总额capitalstructure资本结构capitalsurplus公积金，资本盈余capitaltransfertax资本转移税capitalturnover资金周转，资本周转capitalvalue资本价值circulatingcapital流动资本，流通资本commoditycapital商品资本constantcapital不变资本corporatecapital公司资本currentcapital流动资本deadcapital呆滞资本disposablecapital闲置资本entitycapital自有资本financingcapital金融资本groupcapitals集团资本idlecapital呆滞资本monetarycapital货币资本networkingcapital净流动资金nominalcapital名义资本，额定资本originalcapital原始投资privatecapital私人资本productioncapital生产资本returnoncapital资本收益率sharecapital股本venturecapital风险资本，投机资本weightedaveragecostofcapital(WACC)加权平均资本成本Capital-intensive资本集约型的，资本密集型的Capitalization资产化capitalizationrate资产化率capitalizationratio资产构成比率Carry-over结转carry-overoflosses亏损结转carry-overofstock库存结转Cash现金cashaccount现金帐户cashassets现金资本cashaudit现金审计cashbalance现金余额cashequivalent视同库存现金cashflowanalysis现金流量分析cashinbank银行现金cashinhold库存现金cashpayment现金支付cashpurchase现金购买cashtransaction现金交易freecashflows活动现金流Catalog目录，产品目录Central中心的，集中的centralbank中央银行centralgovernment中央政府centralmanagement集中管理centralpurchasing集中采购，统购centralselling集中销售，统销Centralization集中管理方式，集中化centralizationanddecentralization集中与分散Certain某，某些，确定的，一定的certainareas某些地区certainlevel某一水平Certificate执照，证书，签证certificatefee证明费，登记费certificateforimportinspection进口检验证书certificateofaudit审计证书certificateofincorporation公司登记执照certificateofownership财产所有权证书certificateofsubscription认股证书certificateoftitle产权证书certificateoftraining培训证书certificateoncapitalverification验资证书Certified注册的，合格的certifiedappraiser注册评估师certifiedcopy正式核准的副本certifiedfinancialstatement经会计师证明的财务报表certifiedinvoice证实发票certifiedmanagementaccountant(CMA)注册管理会计师certifiedmortgage证实抵押certifiedpublicaccountant(CPA)注册会计师Chainstore连锁商店Chairmanoftheboard(ofdirectors)董事会主席，董事长Challenge挑战Change变化，变动changeinvalueofcurrency币值变动changeinfinancialposition财务状况变动changeofownership变更所有权changeofregistration变更登记changeoftitle产权变更，所有权变更changerecord变动记录changerequest变动请求Channel渠道channelsofdistribution分销渠道channelintermediaries渠道中间商channelmargin渠道毛利Chaptereleven,bankruptcycode破产法第十一章Charge费用，负责additionalcharge附加费用chargeanddischargestatement资金收支表chargeoff注销，冲销extracharge额外费用freeofcharge免费incharge主管，负责nocharge免收费用Charges费用，手续费，运费financecharges财务费用Cheap廉价的，便宜的cheapcredit低利贷款cheaplabourforce廉价劳动力cheapmoneypolicy低息货币政策Check检查，核对，支票checkaccount支票帐户checkfortransfer转帐支票checkupaccount对帐Cheque支票Chief首领，首席chiefaccountant总会计师chiefauditor总审计师chiefengineer总工程师chiefexecutiveofficer(CEO)首席执行官chieffinancialofficer(CFO)主要财务负责人chiefoperatingofficer(COO)主要执行人员CIF(cost,insurance,andfreight)到岸价Circulation流通，循环circulationarea流通领域commoditycirculation商品流通currencycirculation货币流通Civil民用的，民事的civilaction民事诉讼CivilLaw民法civilliability民事责任civilpenalty民事罚款civilright民权Claim要求权，索赔，债权claimofownership所有权要求claimtoproperty索赔财产claimstatement索赔清单Classification分类，科目classificationitem分类项目classificationofaccounts帐户分类classificationofassets资产分类classificationofproperty财产分类classificationschemes分类表Classified分成类的classifiedbalancesheet分类资产负债表classifieddepreciation分类折旧Clause条款Client顾客Closed封闭的closedaccount已结帐户closedcorporation封闭式公司closedeconomy封闭经济closed-endmortgage限额型抵押closed-endmutualfund限额共同基金Closelyheldcompany封闭型控股公司Closing结算，结帐，收盘closingaccount结帐，结算closingcost成交价closinginventory期末存货closingoftheexchange交易所收盘closingprice收盘价格closingthetransaction交易结束Coastal沿海的coastalareas沿海地区Code法典，法规，代码civilcode民法commercialcode商法criminalcode刑法postalcode邮政编码Coding编码codingofaccount帐户代码codingofassets资产代码codingfrom编码形式Coexistanceofvariouseconomiccomposition多种经济成分共存Collection托收Collective集体的，集合的collectivecontract集体合同collectiveeconomy集体经济collectiveenterprise集体企业collectivelaboragreement集体劳动合同collectiveownership集体所有制collectiveproperty集体财产Colony殖民地semi-colony半殖民地Combination联合，联营，合并combinationforsharingbusiness合伙经营combinationofenterprise企业合并verticalcombination纵向合并Combinedenterprise联合企业Commerce商业，贸易Commercial商业的，商务的，贸易的commercialcreditinsurance商业信用保险commercialenterprise商业企业commercialloan商业贷款Commercialization商品化，商品化能力commercializationofhousing住房商品化Commission佣金，银行手续费agencycommission代理手续费commissionrate佣金率Commissioner局长，专员Commitment保证，承诺Committee委员会Commodity商品commoditycirculation商品流通commodityeconomy商品经济commodityexchange商品交易（所）commodityfuture商品期货commoditymarket商品市场commoditypriceindex商品价格指数commoditypurchasingpower商品购买力commoritytransaction商品交易Common共同的commonmarket共同市场commonproperty共同财产commonstock普通股commonstockfunds普通股信托投资基金Community团体，社区，共同体communityeconomy公共经济communityfacilities公共设施communityofnations国际社会communityproperty团体财产，共有财产Company公司companyfunds公司基金companylimitedbyshares股份有限责任公司companyoflimitedliability有限责任公司companyofunlimitedliability无限责任公司companywithlimitedliability有限责任公司controlledcompany受控制公司，子公司controllingcompany控股公司foreign-ownedcompany外国公司insurancecompany保险公司joint-stockcompany股份公司lifeinsurancecompany人寿保险公司loanandtrustcompany信托公司parentcompany母公司privatecompany非上市公司publicservicecompany公用服务公司stockcompany股份公司utilitycompany公用事业公司underwritingcompany担保公司Comparable可比的comparableprice可比价格comparabletransactionsanalysis可对比交易分析Comparedwithlastyear与上年比较Compensation补偿，赔偿compensationtrade补偿贸易Competition竞争perfectcompetition完全竟争imperfectcompetition不完全竟争monopolisticcompetition垄断竟争purecompetition纯竟争Competitive竞争的competitivebidding竞争招标competitiveindustry竞争性产业competitivemarket竞争市场competitiveposition竟争地位competitivepower竞争能力competitiveprice竞争价格Competitor竞争对手Complementarity经济互补性Composite综合的，合成的compositedepreciationrateoffixedassets固定资产综合折旧率Composition成分，组成compositionofasset资产构成compositionofcapital资本构成compositionofcreditors债权人组成情况compositionofindustry产业构成Compound复合的，混合的compoundamountofone一元的复利本利和compounddiscount复利帖现息compoundgrowthrate复合增长率compoundinterestdepreciation复利折旧Comprador买办comprador’scapital买办资本Comprehensive综合的，全面的comprehensiveanalysis综合分析comprehensivedevelopmentofeconomy经济综合发展comprehensiveinsurance综合保险comprehansivenationalpower综合国力Compulsory强制的，强迫的compulsoryarbitration强制仲裁compulsorymeasure强制手段Computerizedaccounting电算化会计Concentricacquisition集中收购Confidence信任，信用confidencecoefficent置信系数confidenceinterval置信区间confidencelevel置信水平Confirmation确认，认可confirmationinwriting以书面形式确认Confirmed确认的，确定的confermedbanker’scredit确认的银行信用证confermedirrevocableletterofcredit保兑的不可撤销的信用证Conflict冲突，抵触conflictofinterest利益冲突Conglomerate综合大企业，集团企业conglomeratemerger集团企业合并Consolidated合并的，综合的consolidatedbalancesheet合并资产负债表consolidatedfinancialstatement合并决算表consolidatedincomestatement合并损益表，综合损益表consolidatedprofitandlossstatement汇总损益表consolidatedretainedearning合并留存收益consolidatedstatement汇总报表Consolidation联合consolidationbylease租赁式合并consolidationbymerger兼并式合并Consortium财团consortiumbank国际银行财团Constant不变因素，常数constantcapital不变资本constantcost固定成本constantdollars不变美元，定值美元constantgrowthrate固定增长率constantprice不变价格，固定价格Constituent组成部分，成分constituentcompany子公司Construction建筑，施工，建设constructionbalancesheet基建资产负债表constructionbond基建公债constructionloan基建贷款Consuls永久债券（永远不支付本金，但付利息）Consultant顾问，咨询Consultation咨询，协商consultationcommittee顾问委员会，咨询委员会Consulting咨询，顾问consultingfirm咨询公司consultingservice咨询服务Consumable消耗品Consumer消费者，用户consumermarket消费市场consumerpriceindex消费品价格指数consumerprotection消费者保护Consumption消费，消耗量consumptionfuction消费函数consumptionlevel消费水平consumptionstructure消费结构consumptiontax消费税excessiveconsumption超前消费Contingent或有的，偶然的，意外的contingentassets或有资产contingentliability或有负债Contra抵消contraaccount对销帐户contrabalance对销余额contra-assetaccount资产对销科目contra-liabilityaccount负债抵销科目Contract合同，契约breakthecontract撕毁合同contractbusiness合同交易contractclause合同条款contractofgurantee担保契约contractofindemnity赔偿契约contractofinsurance保险合同contractofsale销售合同contractofservice劳务合同contractoftransferoftechnology技术转让合同contractsystem合同制performacontract执行合同Contracted合同规定的contractedinvestment合同投资contractedresponsibilitysystemforproductionwithremunerationlinkedoutput联产承包责任制Contracting承包的，契约的contractingenterprise承包企业Contractor承包商Contractual契约的contractualitem合同条款contractualobligation契约责任contractualrelation合同关系contractualright合同权利Contributed已缴入的，贡献的，分配的contributedcapital已投入的资本Contribution贡献，捐献Control控制，管制controlaccount统制帐户controlcompany控股公司controlofcost成本控制controlofinflation通货膨胀控制controlofinterestrate利率控制Controlled管制的，被控制的controlledcompany被控制公司controlledcorporation被控制公司controlledeconomy受控经济controlledinvestment控制投资Controlling控制，支配controllingcompany控股公司controllinginterest多数股权controllingshareholder有控制权的股东Convention会议，公约，协定Conversion兑换，转换conversioncost转换成本conversionloan转换贷款conversionrate汇价conversionratio换算比率Convertible可兑换的，可转换的convertiblebond可转换债券convertiblecurrency自由外汇convertiblesecurities可兑换证券convertiblestock可兑换股票Cooperative合作的cooperativebank合作银行cooperativesocietyofcredit信用合作社Corporate公司的，法人的corporateaction法人行为corporateassets公司资产corporatebody法人团体corporatebondissued已发行公司债券corporatecapital公司资本corporatecombination公司合并corporatecuture公司文化corporatefund公司基金corporateobligation公司债务corporatereorganization公司重组corporatestrategicplanning公司战略计划corporatestructure公司结构Corporation股份公司，有限公司，法人corporationwithforeigncapital外资公司corporationlaw公司法publiccorporation公开招股公司Correlationcoefficient相关系数Cost成本，费用acquisitioncost购置成本actualcost实际成本anticipatedcostmethod预期成本法averagecost平均成本borrowing-cost借债成本carryingcost维持成本costaccou