《ACCA专业词汇》教学课件

《ACCA专业词汇》幻灯片本课件PPT仅供大家学习使用学习完请自行删除，谢谢！本课件PPT仅供大家学习使用学习完请自行删除，谢谢！《ACCA专业词汇》幻灯片本课件PPT仅供大家学习使1AAbacus算盘，?算盘?Abandonment放弃Abatement撤销，冲销ABC(Activity-BasedCosting)作业本钱法Abnormalspoilage非正常损坏Absorb吸收，纳入，分配Absorptioncosting完全本钱计算法Abusivetaxshelter滥用的避税手段Academyofaccountinghistorians会计史学家学会Acceleratedcostrecoverysystem(ACRS)加速本钱回收制度AAbacus算盘，?算盘?2AAccelerateddepreciation加速折旧Accelerationclause加速条款，提前偿付条款Acceptablequalitylevel(AQL)可接收质量水平，合格质量水准，验收质量标准Acceptance承兑，银行承兑汇票，承诺Acceptancesampling验收抽样，认可抽样Accesstime存取时间Accommodationendorsement融通背书Account账户，账Accountability经管责任，会计责任Accountanalysis账目分析，账户分析AAccelerateddepreciation加速折旧3AAccountancy会计工作Accountant会计师，会计人员Accountantincharge会计主管，主办会计Accountant?会计师?Accountantsforthepublicinterest(API)公益会计师协会Accountants’index?会计师索引?Accountantsinternationalstudygroup(AISG)会计师国际研究小组Accountant’sliability会计师责任accountant’smagazine?会计师杂志?accountant’sresponsibility会计师职责AAccountancy会计工作4AAccountform账户式Accounting会计学，会计Accountingchange会计变更Accountingcontrol会计控制，会计监视Accountingconvention会计惯例Accountingcushion会计缓冲，会计准备Accountingcycle会计循环Accountingentity会计主体Accountingequation会计等式，会计恒等式Accountingerror会计过失，会计误差Accountingevent会计事项AAccountform账户式5AAccountinghalloffame会计名人堂AccountinghistoriansJournal?会计史学家杂志?Accountinginformationsystem(AIS)会计信息系统Accountinginterpretation?会计解释公告?Accountingmanual会计手册Accountingmeasurement会计计量Accountingperiod会计分期，会计期间Accountingpolicies会计政策Accountingpostulate会计假设Accountingpractice会计实务AAccountinghalloffame会计名人6AAccountingprinciples会计原那么Accountingprinciplesboard(APB)美国会计原那么委员会Accountingprocedure会计程序Accountingprofits会计利润Accountingrateofreturn会计报酬率Accountingrecords会计记录，会计簿籍Accountingresearchbulletins(ARB)?会计研究公报?Accountingreview?会计评论?Accountingrisk会计风险Accountingseriesreleases(ASRS)?会计系列文告?AAccountingprinciples会计原那么7AAccountingsoftware会计软件Accountingstandard会计准那么Accountingstandardscommittee英国会计准那么委员会Accountingstandardsexecutivecommittee(AccSEC)美国会计准那么执行委员会Accountingsystem会计制度，会计系统Accountingtrendsandtechniques?会计趋势和技术?Accountingvaluation会计计价Accountspayable应付账款Accountsreceivable应收账款Accountsreceivablediscounted应收账款贴现AAccountingsoftware会计软件8AAccountsreceivableturnover应收账款周转率Accretion增值Accrualaccounting应计制会计，权责发生制会计Accruedassets应计资产Accruedexpenses应计费用Accruedliabilities应计负债Accruedrevenue应计收入Accumulatedbenefitobligation累计给付义务Accumulateddepreciation累计折旧Accumulatedearningstax累计收益〔盈余〕税AAccountsreceivableturnover9AAccumulatedincome累计收ruAccumulation累计额，资本增益Accuracy准确性Acidtestratio酸性测试比率Acquiredsurplus并购公积Acquisitioncost购置本钱，取得本钱Activity作业，活动Activityaccount作业账户Activityaccounting作业会计Activityanalysis作业分析AAccumulatedincome累计收ru10AActivityattributes作业属性Activitybase作业根底Activity-basedbudgeting(ABB)作业预算编制Activity-basedmanagement(ABM)作业管理Activity-basedsystem作业体系Activitycapacity作业能力Activitycenter作业中心Activitycostassignment作业本钱分配Activitycostdriver作业本钱动因AActivityattributes作业属性11AActivitycostpool作业本钱库Activitydictionary作业词典Activitydriveranalysis作业动因分析Activitylevel作业水平Activitysequence-sensitive作业次序敏感度Actualcost实际本钱Actuarial精算Actuarialbasisofaccounting精算会计Actuarialcostmethod精算本钱法Actuarialfundingmethod精算基金法AActivitycostpool作业本钱库12AActuarialgains,losses精算损益Actuary精算师Additionalpaid-incapital其他投入资本，资本公积Adequatedisclosure充分披露，适当披露Adjunctaccount附加账户Adjustablerateloan可调整利率贷款Adjustedbasis调整后基数Adjustedgrossincome(AGI)调整后总收益Adjustingjournalentry调整分录，调整日记账分录Adjustment调整AActuarialgains,losses精算损益13AAdministeredprice操纵价格，管理价格Administrativeaccounting经营管理会计Administrativebudget行政管理预算Advance预付款项Advancedmanufacturingenvironment先进制造环境Adverseopinion否认意见Affiliatedcompany联属公司，附属公司Agency代理Agencycosts代理本钱AAdministeredprice操纵价格，管理价格14AAgencyfund代理基金Agingofaccounts账龄分析Agreed-uponprocedures商定程序AIS会计信息系统Alimonypayment生活费支付Allinclusiveincomeconcept总括收益观，收益满记观Allocate分配，分摊Allocatedcommoncosts共同本钱分配Allocation分配，分摊AAgencyfund代理基金15AAllotment拨款Allowance合理损耗，备抵，折让Allowanceforbaddebts备抵坏账Allowancemethod备抵法All-purposefinancialstatement通用财务报表Alternativecost变换本钱，替代本钱Alternativeminimumtax(AMT)替代性最低税额Americanaccountingassociation(AAA)美国会计学会Americaninstituteofcertifiedpublicaccountants(AICPA)美国注册会计师学会AAllotment拨款16AAmericansocietyofwomenaccountants(ASWA)美国女会计师协会Americanwomen’ssocietyofcertifiedpublicaccountants(AWSCPA)美国女注册会计师协会Amortization摊销Amortize摊销Amountrealized已实现金额Analysisofvariances差异分析Analyticalreview分析性复核Analyticaltest分析性测试Analyze分析AAmericansocietyofwomenacc17AAnnualbudget年度预算Annualize按年计算，年度化Annualreport年度报告Annuity年金Annuitydue给付年金，初期年金Annuityinarrears积欠年金Annuitymethodofdepreciation年金折旧法Antedate提前日期Antidilutive反稀释Antitrustlaws反托拉斯法，反垄断法AAnnualbudget年度预算18AAPBOpinion?美国会计原那么委员会意见书?Applicationprogram应用程序Appliedcost已分配本钱Applied(absorbed)overhead已分配制造费用Appraisal估价，重估价，鉴定Appraisalcapital重估资本，增值资本Appraisalcosts鉴定本钱Appraisalmethoddepreciation估计折旧法Appraisalvalue估价，评估价值Appreciation增值AAPBOpinion?美国会计原那么委员会意见书?19AAppropriatedretainedearnings已拨定留存收益Appropriation核定经费，拨定Appropriationaccount核定经费账户Arbitrage套利，套汇arm’slengthtransaction正常交易Arrears积欠，欠款Articlesofincorporation公司章程Articlesofpartnership合伙章程Articulate勾稽AAppropriatedretainedearning20AArtificialintelligence(AI)人工智能ASCII(americanstandardcodeforinformaationinterchange)美国标准信息交换码Assemblylanguage汇编语言Assessablecapitalstock可追缴本钱Assessedvalue〔征税〕估定价值，课税值Assessment征税估价Asset资产Assetdepreciationrange(ADR)资产折旧年限幅度Assetturnover资产周转率Assignmentmethod分配法AArtificialintelligence(AI)21AAssignmentofaccountsreceivable应收账款转让Associatedwith关联，附带Associationofgovernmentaccountants(AGA)政府会计师协会Assumptionsunderlyingcost-volume-profit(CVP〕本量利分析下的假设Assuranceservices认证效劳Atpar按面值At–riskrules在险规那么Attest签证Attestfunction签证职能attorney’sletter致律师信函AAssignmentofaccountsreceiv22AAttributesampling属性抽样Attribution归因，归属Audit审计Auditability可审计性Auditcommittee审计委员会Auditcycle审计循环Auditguide?审计指南?Auditingevidence审计证据Auditingprocedure审计程序Auditingprocess审计过程AAttributesampling属性抽样23AAuditingatandards审计标准Auditingstandardsboard(ASB)美国审计准那么委员会Auditopinion审计意见Auditprogram审计方案Auditreport审计报告Auditrisk审计风险Auditsoftware审计软件Audittest审计测试Audittrail审计线索Authority权威，权力AAuditingatandards审计标准24AAuthorizedcapitalstock法定股本Autocorrelation自相关Automaticerrorcorrection自动的错误修正Autonomous自主性Average平均数Averageageofinventory平均存货周转天数Averagecostflowassumption平均本钱流转假设Averagecosting平均本钱计算法Averagecostofcapital平均资本本钱Averageinventory平均存货A25AAveragelife平均寿命Averagerateofreturn平均报酬率Avoidablecost可防止本钱AAveragelife平均寿命26BBackcharge拖欠的费用Backflushcosting反冲本钱计算法Backorder延期交货Backup备份Backupwithholding额外扣缴Baddebt坏账Baddebtexpense坏账费用Baddebtrecovery坏账回收Bailment委托Bailoutpaybackmethodpaybackperiod保全本钱期间法BBackcharge拖欠的费用27BBalance余额，平衡，结余Balancedbudget平衡预算Balancedscorecard平衡记分卡Balanceofpayments国际收支差额Balanceofretainedearnings留存收益表Balanceoftrade贸易差额Balancesheet资产负债表Balancesheetaccount资产负债表账户B28BBankbalance银行存款余额banker’sacceptance银行承兑汇票Bankreconciliation银行往来调节表Bankruptcy(business)破产〔企业〕Bankruptcy(personal)破产〔个人〕Bankruptcyprediction破产预测Bankstatement银行对账单Bargainpurchase优惠购置Bargainpurchaseoption〔承租人〕优惠购置选择权Bargainrenewaloption〔承租人〕优惠续租选择权BBankbalance银行存款余额29BBaseperiod基期Basestock根本存量Basestockmethod根本存量法BASIC(beginnersall-purposesymbolicinstructioncode)BASIC语言〔初学者通用符号指量代码〕Basicfeasiblesolution根本可行解Basingpoint基点Basisofaccounting会计根底Basketpurchase一揽子购置Batch-levelactivities批量作业Batchprocessing分批加工，批处理BBaseperiod基期30BBayesianprobability贝叶斯概率Bear卖空者，空头Bearerbond无记名〔公司〕债券Beginninginventory初期库存Behavioralaccounting行为会计security向导证券，指标证券Benchmarking基准，标杆Benchmarking(bestpractices)基准〔最好的实务〕Beneficiary受益人BBayesianprobability贝叶斯概率31BBenefitapproachtopensions养老金给付法Bestpractices最好的实务Beta贝塔Betaalphapsi会计大学生联谊会Betadistribution贝塔分布Betarisk他风险Betterment改进Billingsonlong-termcontracts长期合同的账单Billofactivities作业清单BBenefitapproachtopensions32BBillofexchange汇票Billoflading提单Billofmaterials(BOM)用料清单Billofsale销售契约Blanketappropriation总括拨款Blanketinsurance总括保险，综合保险Blindentry未加说明的分录Blockdiagram构造图，方块图BBillofexchange汇票33BBlocksampling分组抽样Bluechip蓝筹股，热门股票Blueskylaw?蓝天法?Boardofdirectors董事会Bond债券，公债，保证金，保险金Bondconversion债券转换Bonddiscount债券折价Bondfund债券基金Bondindenture债券契约BBlocksampling分组抽样34BBondissuecosts债券发行本钱Bondoutstandingmethod未清偿债券法Bondpremium债券溢价Bondratings债券评级Bonusmethod红利法Book账薄，记账Bookbalance账面余额Bookinventory账面盘存〔存货〕Bookkeeper记账员，簿记员Bookkeeping记账，簿记BBondissuecosts债券发行本钱35BBookkeepingcycle簿记循环Bookoforiginalentry原始分录薄，原始账薄Bookvalue账面价值Bookvaluemethod账面价值法Bookvaluepershare每股账面价值Booleanalgebra布尔代数Boot导入，启动，贴补款，附的利益Bottleneck瓶颈Bottomline账本底线，概要，结果Branchaccounting分支机构会计BBookkeepingcycle簿记循环36BBreak-evenanalysis保本分析，损益平衡分析Break-evenchart保本图，损益平衡图Break-evenequation保本方程式Break-evenpoint保本点Break-evensales保本销售Break-eventime收支平衡的时间Bridgeloan过渡性贷款，过桥贷款Brokeragefee经纪人佣金Brokercallloan经纪人通知放款Budget预算BBreak-evenanalysis保本分析，损益平37BBudgetaryaccountability预算会计责任Budgetaryslack预算的松弛Budgetcommittee预算委员会Budgetcontrol预算控制Budgetedbalancesheet预计资产负债表Budgetedincomestatement预计利润表Budgetinformation预算信息Budgetfund预算基金Budgetmodels预算模型Budgetmanual预算手册BBudgetaryaccountability预算会38BBudgetplanningcalendar预算方案编制日程表Budgetreport预算报告Budgetvariance预算差异Bufferperiods缓冲区Bug程序缺陷，瑕疵Bull买空者，多头〔买空〕，价格上涨的Businesscombination企业合并，企业联合Businesscycle商业循环，经济循环，经济周期Businessexpensededuction企业费用减除Businessintelligence业务智能BBudgetplanningcalendar预算方39BBusinessprocess业务流程Businessprocessreengineering(BPR)业务流程再造Businessworks企业集成软件By-product副产品Byte字节BBusinessprocess业务流程40CCall买权，购股权，赎回，回购Callablebond可提前赎回的债券，可随时对付的债券Callablesecurity可提前赎回的债券Callloan通知〔放〕贷款Callpremium收兑溢价，提前赎回溢价，期权Callprice提前赎回价格Callprovision提前赎回证券条款CAmagazine?特许会计师杂志?Canadianinstituteofcharteredaccountants(CICA)加拿大特许会计师协会CCall买权，购股权，赎回，回购41CCancelledcheck注销支票，付讫支票Capacity生产能力Capacitycosts生产能力本钱Capacitymanagement生产能力管理Capacityrequirementsplanning(CRP)生产能力需求方案Capital资本Capitalaccount资本账户Capitaladdition资本增加Capitalasset资本性资产Capitalassetpricingmodel(CAPM)资本产品定价模型CCancelledcheck注销支票，付讫支票42CCapitalbudget资本预算Capitalbudgeting资本预算编制Capitaldecay资本衰减Capitalexpenditure资本性支出Capitalexpenditurebudget资本性支出预算Capitalgain资本利得，资本收益Capitalintensive资本密集型Capitalinvestmentdecisions资本投资决策Capitalizationofearnings收益资本化Capitalizationofinterest利息资本化CCapitalbudget资本预算43CCapitalize资本化Capitallease资本租赁Capitalleverage资本杠杆作用Capitalloss资本损失Capitalmaintenanceconcept自本bao全观Capitalmarket资本市场Capitalprojectsfund资本工程基金Capitalrationing资本限额，资本分配Capitalrecoveryallowance资本回收备抵Capitalstock股本CCapitalize资本化44CCapitalstructure资本构造Capitalsurplus资本公积，资本盈余Carryingcharge持产费用，资产置存费用Carryingcosts储存本钱Carryingvalue账面价值Carryoverbasis遗留制，结转制Cash现金，现款Cashbasisaccounting收付实现限制会计，现金收付制会计，现金制会计Cashbudget现金预算CCapitalstructure资本构造45CCashdisbursementjournal现金支出日记账Cashdiscount现金折扣Cashdividend现金股利Cashequivalent现金等价物Cashequivalentvalue现金等值Cashflow现金流转〔量〕Cashflowforecasting现金流量预测Cashflowratios现金流量比率Cash-flowstatement现金流量表Cashflowstoassets现金流量与资产比CCashdisbursementjournal现金46CCashflowtosales现金流量与销售收入比Cash-flow-to-capital-expendituresratio现金流量与资本支出比率Cash-flow-to-total-debtratio现金流量与负债总额比率Cashflowyield现金流量收益率Cash-generatingefficiency现金产出效率cashier’scheck本票，银行本票Cashpaymentsjournal现金支出日记账Cashreceiptsjournal现金收入日记账Cashshortageandoverage现金短缺和溢余Cashsurrendervalue现金退保金CCashflowtosales现金流量与销售收入47CCash-to-current-liabilitiesratio现金与流动负债比Catalog目录CDP(certificateindataprocessing)数据处理证书CD-ROM(compactdiskreadonlymemory)光盘只读储存器Ceiling限价，上限Cell单元Cellularmanufacturing小型制造业Centralbetarisk主要的贝塔风险CCash-to-current-liabilitiesr48CCentralization集中化，集权化Centrallimittheorem中心极限定理Centralprocessingunit(CPU)中央处理器Certainty确定性Certaintyequivalent确定的约当值Certifiedmanagementaccountant(CMA)注册管理会计师Certificateofdeposit(CD)存款证，存款单Certifiedaccountant公认会计师Certifiedcheck保付支票Certifiedfinancialplanner(CFP)注册理财师CCentralization集中化，集权化49CCertifiedfinancialstatement审定的理财报表，审定的决算表Certifiedinfinancialmanagement(CFM)注册财务管理师Certifiedinformationsystemsauditor(CISA)注册信息系统审计师Certifiedinternalauditor(CIA)注册内部审计师Certifiedpublicaccountant(CPA)注册会计师Chainlinks环链Chancevariances偶然性差异Changeinaccountingestimate会计估计变更Changeinaccountingprinciple会计原那么变更Changeinreportingentity报告主体变更CCertifiedfinancialstatement50CChapter7?破产法?第7章Chapter11?破产法?第11章Chapter13?破产法?第13章Charge借方，借记，赊购Chargeanddischargestatement信托财产收支报表，遗产收支报表Charitablecontributionsdeduction慈善捐献扣除Charteredaccounting(CA)特许会计师Charteredfinancialanalyst(CFA)特许财务分析师Charteredfinancialconsultant(ChFC)特许财务参谋Charting图表分析CChapter7?破产法?第7章51Cchartofaccounts账户一览表，会计科目表Chattel

mortgage动产抵押Check支票，核对Checkdigit核对数字Chieffinancialofficer(CFO)财务总监Circulatingcapital流动资本，周转资金Classicalprobability古典概率Classificationofassets资产分类Classificationofliabilities负债分类Classificationofstockholders’equity股东权益分类Cchartofaccounts账户一览表，会计科目52CClaytonantitrustact?克莱顿反托拉斯法?Claasifiedstock分等股本Cleanopinion清洁意见Cleansurplusconcept净盈余概念Clearingaccount整理账户，过渡账户，暂记账户Clearinghousestatement票据及交换所清单Closedcorporation股份不公开公司Closed-endmutualfund封闭型互助基金公司Closedsystem结转制度Closelyheldcorporation不公开招股公司CClaytonantitrustact?克莱顿反托53CCloselyheldstock不公开招股Closingentry结账分录Clustersampling整群抽样CM〔contributionmargin)边际奉献CMAmagazine?注册管理会计师杂志?COBOL(commonbusinessorientedlanguage)商业通用语言Codeofprofessionalethics职业道德守那么Codingofaccounts账户代码，科目代码Coefficientofdetermination判定系数Coefficientofvariation变异系数Coinsuranceclause共同保险条款CCloselyheldstock不公开招股54CCollateralize抵押Collectibles收藏品Collectionperiod应收账款回收期Collegefunds大学基金Combination联合，联营，企业合并Combinedfinancialstatement联合财务报表，汇总财务报表Comfortletter告慰信Commercialpaper商业信Commitment承诺，约定，约定付款Committedcost约束性本钱CCollateralize抵押55CCommitteeonaccountingprocedure会计程序委员会Commoditiesfutures商品期货Commonbusinessorientedlanguage通用商业语言，COBOL语言Commoncost共同本钱Commonsizefinancialstatement同比财务报表Commonstock普通股Commonstockequivalent等同普通股，约当普通股Communicationbetweenpredecessorandsuccessorauditors前任和后任审计师之间的交流Comparability可比性Comparativestatement比较报表CCommitteeonaccountingproce56CComparativestatementapproach比较报表发Compensatedabsence休假给付Compensatingbalance补偿性余额，最低存款余额Compensatorystockoption酬劳性认股权Competitivebenchmarking竞争性基准Compilation编辑，编制，编译程序Compiler编译程序Completedcontractmethod全部完工法Complexcapitalstructure复杂资本构造Complianceaudit符合性审计，合规性审计CComparativestatementapproac57CCompliancetest符合性测试Compositebreak-evenpoint符合保本点Compositedepreciation综合折扣Composition债务和解Compoundingperiod复利计算期Compoundinterest复利Compoundinterestmethodofdepreciation复利折旧法Compoundjournalentry符合分录Comprehensiveannualfinancialreport(CAFR〕综合年度财务报告Comprehensivetaxallocation全面税收分摊CCompliancetest符合性测试58CComptroller主计长的变体，审计长Comptrollergeneral总审计长Computer-aideddesign(CAD)计算机辅助设计Computer-aideddesignandmanufacturing计算机辅助设计与制造Computer-aidedmanufacturing计算机辅助制造Computerconferencing计算机视频讨论会Computer-integratedmanufacturing(CIM)计算机整合制造Computer-numericallycontrolled(NCN)machines计算机数控机器Computersecurity计算机平安CComptroller主计长的变体，审计长59CConcentrationbanking集中银行制Conceptualframework概念框架Condensedfinancialstatement简明财务报表Conferenceboard世界大企业联合会Confidenceinterval置信区间Confirmation证实，函证Conformancecosts(controlcosts)合格本钱〔控制本钱〕Conglomeratefinancialstatement集团公司财务报表Conglomeratemerger混合合并，联合CConcentrationbanking集中银行制60CConsignment寄销Consistency一贯性，一致性Consolidatebalancesheet合并资产负债表Consolidate(consolidation)goodwill合并商誉Consolidatefinancialstatement合并财务报表Consolidation新设合并，合并Constantdollaraccounting不变美元会计Constantvariance不变方差Constrainedoptimization约束最优化Constraint-basedcosting约束本钱计算CConsignment寄销61CConstraints约束，限制Constraintequation约束方程Constraining(limiting)factor约束〔限制〕因素Construction-in-progress在建工程Constructivedividend推定股利Constructiveownership推定所有权Constructivereceipt推定收入Constructiveretirement推定赎回，推定回购Consumedcost耗用本钱Consumerpriceindex(CPI)消费物价指数CConstraints约束，限制62CConsumer’srisk消费者风险Consumptiontax消费税Contingentasset或有资产Contingentliability或有负债Contingentrental或有租金Contingentreserve或有准备Continuingaccount连续账户Continuinginvestment持续投资Continuingprofessionaleducation(CPE)继续职业教育，后续教育Continuity继续经营Continuousaudit连续审计CConsumer’srisk消费者风险63CContinuousbudget连续预算，滚动预算Continuousimprovement(CI)持续改进Contraaccount抵消账户，对消账户Contractauditing合同审计Contributedcapital缴入资本，实缴股本Contributedcapitalinexcessofpar超面值投入资本Contributionapproachtopricing奉献毛利定价法Contributionmargin(CM)边际奉献，奉献毛益Contributionmarginanalysis边际奉献分析Contribution(margin)incomestatement〔边际〕奉献利润表CContinuousbudget连续预算，滚动预算64CContributionmarginmethod边际奉献法Contributionmargin(CM)ratio边际奉献率，奉献毛益率Contributionmargin(CM)variance边际奉献差异Contributionprice奉献价格Controlconcept控制观Control(controlling)account控制账户，统奴账户Controlchart控制图表Controllability可控制性Controllablecosts可控本钱Controllablemanufacturingoverheadvariance可控制造费用差异CContributionmarginmethod边65CControllablevariance可控差异Controlledcompany受控制公司Controlledforeigncorporation(CFC)受控制的国外公司Controller主计长Controllimits控制范围，管理范围Controlling控制Controllingcompany(parent)accounting控股公司〔母公司〕会计Controlrisk控制风险Controlriskassessment控制风险评估Controltotals控制总额CControllablevariance可控差异66CConvention惯例Conventionalcosting传统本钱计算法Conventionalcostsystem传统本钱制度Conversion换算，转换，兑换Conversioncost加工本钱Conversionprice转换价格Conversionratio(rate)兑换率，转换率，调换率Conversionvalue转换价值Convertibledebt可转换债务Convertiblesecurity可转换证劵“cookthebooks〞伪造账薄CConvention惯例67CCooperative合作社，合作组织Coordinating协调Copright版权，著作权Core磁芯，磁芯存储器Corner(LP)角〔线性规划〕Cornerpoint角点Corporatejointventure合营公司Corporateplanningmodel公司方案编制模型Corporation股份Correctingentry更正分录，修正分录Correlation相关CCooperative合作社，合作组织68CCorrelationcoefficient®相关系数Committeeofsponsoringorganizations(COSO)ofthetreadwaycommission反虚假财务报告委员会的发起组织委员会Costabsorption本钱归属Costaccounting本钱会计Costaccountingstandardsboard(CASB)本钱会计准那么委员会Costaccumulation本钱积累Costallocation本钱分配Costapplication本钱分配Costapportionment本钱分派Costassignment本钱分摊途径CCorrelationcoefficient®相关系69CCostassignmentpath本钱分摊途径Cost-basedprice基于本钱的价格Costbehavioranalysis本钱性态分析Costbehaviorpattern本钱形态模式Cost-benefitanalysis本钱效益分析Costcenter本钱中心Costcontrol本钱控制Costdepletion折耗本钱Costdistribution本钱分发Costdriver本钱动因Costdriveranalysis本钱动因分析CCostassignmentpath本钱分摊途径70CCosteffective有效本钱Costelement本钱要素Costestimation本钱估计Costflow本钱流程Costfunction本钱函数Costhierarchy本钱层级Costmanagement本钱管理Costmanagementsystem(CMS)本钱管理系统Costmodules本钱模块Costobjects本钱对象Costofcapital资本本钱CCosteffective有效本钱71CCostofdebt债务本钱Costofequitycapital权益资本本钱Costofgoodsmanufacturedbudget制成品本钱预算Costsofgoodsmanufacturedschedule制成品本钱表Costofgoodssold销货本钱Cost-of-livingadjustment(COLA)生活费调整Costofnewexternalcommonequity新的外部普通股权益本钱Costofpredictionerror预测误差代价Costofpreferredstock优先股本钱Costofproductionreport生产本钱报告CCostofdebt债务本钱72CCostofretainedearnings留存收益本钱Costofsales销售本钱Cost-pluscontract本钱加成合同Costpluspricing本钱加成定价法Cost-plustransferprice本钱加成转移价格Costpool本钱库Costprediction本钱预测Costprinciple本钱原那么Costreapportionment本钱重新分摊Cost-recoverymethod本钱回收法Costreductionprogram本钱降低方案CCostofretainedearnings留存73CCostreference本钱参考Costsheet本钱单，本钱明细表Costsofconformance合格本钱Costsofnonconformance不合格本钱Costsofquality质量本钱Costsummaryschedule本钱汇总表Cost-to-costmethod工程比例法Cost-volumeformula本钱-数量公式Cost-volume-profit(CVP)analysis本钱-数量-利润分析，本量利分析Counterbalancingerror自动抵消的过失Couponbond附息票债券CCostreference本钱参考74CCouponrate票面利率，息票利率Covenant保证条款Coveredoption备兑期权Criticalpathmethod(CPM)关键路线法Crashing赶工Creativeaccounting寻机性会计Credit贷，贷项，贷记，信用，信贷Creditagainsttax税收贷项Creditanalysis信用分析Creditbalance贷方余额Creditline信贷额度CCouponrate票面利率，息票利率75CCreditmemorandum贷项通知单Creditor债权人，债主creditors’equity债权人权益，债主权益Criticalpath关键路线Criticalpathaccounting关键路线会计Criticalpathmethod(CPM)关键路线法Crossfoot穿插验算，穿插合计Cross-subsidy穿插补贴Cryptography密码学Culminationofearningsprocess收入顶点法CCreditmemorandum贷项通知单76CCumulativeactivitycost累积作业本钱Cumulativeeffectofachangeinaccountingprinciple会计原那么变更的累积影响Cumulativepreferredstock累积优先股Cumulativevoting累积投票Currentaccount往来账户Currentasset流动资产Currentcost现行本钱Currentcostaccounting显性本钱会计Currentcost/constantdollar现行本钱，Currentliability流动负债Currentoperatingconcept本期营业观CCumulativeactivitycost累积作业本77CCurrentratio流动比率Currentvalue现值，现行价值Currentvalueaccounting现行价值会计Curtailmentinpensionplan养老金方案的缩减Customerprofitabilityanalysis客户盈利性分析Customerresponsetime客户反映时间Customerretention客户维持率Customervalue客户价值Cutoffdate截止日期Cutoffrate报酬舍取率Cost-volume-profit(CVP)analysis本量利分析CCurrentratio流动比率78CCyberspace电脑空间，网络空间，赛博空间Cyclebilling循环开单法cycletime循环时间Cycletimecompression周转时间压缩Cypher翻译，解码CCyberspace电脑空间，网络空间，赛博空间79DDatabase数据库Databasemanagementsystem(DBMS)数据库管理系统Datainterchangeformat(DIF)file数据交换格式文档系统Dataprivacy数据保密Dataprocessing数据处理Dataofrecord截止过户日期Daybook日记薄，交易日记账Dayspurchaseinaccountspayable应付账款的周转天数Daystosellinventory存货销售天数，存货周转天数Deathbenefit死亡受益额D80DDeathtax死亡税Debenture信用债券，无担保债券Debenturecapital信用资本，债券资本Debit借，借项，借记Debitandcreditconventions借贷惯例Debitmemorandum借项通知单Debt债务Debtandequitysecurities债务和权益证劵Debt-equityratio负债-权益比率Debtfinancing债务融资Debtrestructuring债务重组DDeathtax死亡税81DDebtservicefund偿债基金Debttonetworthratio负债兑净值比率Debug排除错误，调试Decentralization分权Decentralizedorganization分权组织Decision-marking决策Decision-markingundercertainty确定性条件下的决策Decision-markingunderuncertainty不确定性条件下的决策Decisionmodel决策模型Decisionpackage决策包DDebtservicefund偿债基金82DDecisionrule决策规那么Decisionsupportsystem(DSS)决策支持系统Decisiontheory决策理论Decisionvariable决策变量Declarationdate宣告日Decryption数据解密Deductions减免额，扣除额，减项Deedoftrust信托契约Deepdiscountbond大幅度折价债券Defalcation侵吞〔挪用〕公款Default拖欠，违约DDecisionrule决策规那么83DDefeasance废止，取消，清偿Defensiveintervalratio防御区间比率Deferredannuity递延年金，延期年金Deferredannuitycontract递延年金合同Deferredcharge递延费用Deferredcompensation递延酬劳Deferredcost递延本钱Deferredcredit递延贷项Deferredgrossprofit递延毛利Deferredincometaxcharge递延所得税费用Deferredincometaxliability递延所得税负债Deferredliability递延负债DDefeasance废止，取消，清偿84DDeferredmaintenance递延维修费Deferredtaxallocation递延税款分摊DeficiencyDeficiency亏空量，缺乏额Deficiencyletter缺乏额信函Deficit亏损，赤字Definedbenefitpensionplan定额给付养老金方法Definedcontributionpensionplan定额缴费养老金方法Deflation通货紧缩Degreeoffinancialleverage(DFL)财务杠杆系数Degreeoffreedom(DF)自由度Degreeofoperationleverage(DOL)经营杠杆系数Degreeofrelativeliquidity(DRL)相对流动性系数Degreeoftotalleverage(DTL)总杠杆系数DDeferredmaintenance递延维修费85DDelinquenttax拖欠税款，滞纳税款Deliverybasis交换法Deliverycycletime交货周转时间Deliverytime交货时间Delphimethod德尔菲法Demanddeposit活期存款，即期存款Denominatorlevel权重，除数水平Denominatorvariance权重差异，除数差异Departmentalrate部门费用率Dependent受抚养人Dependentvariable因变量DDelinquenttax拖欠税款，滞纳税款86DDepletion折耗Depositsintransit再途存款Depreciableasset应计提折旧资产Depreciablecost应计提折旧本钱，可折旧本钱Depreciablelife应计提折旧年限Depreciation折旧，贬值Depreciationaccounting折旧会计Depreciationrecapture回抵折旧Derivative衍生工具，衍生产品Desk-topsoftware桌面软件DDepletion折耗87DDetachablestockwarrant可别离认股权证Detailedaudit详细审计Developmentstageenterprise开展阶段企业Datainterchangeformat(DIF)file数据交换格式文档系统Differential差量，差异Differentialanalysis差量分析Differentialcost差量本钱Digitalcomputer数字计算机Digitalsignature数字签名Dilutedearningspershare释的每股收益，摊薄后每股收益Dilution解释，摊薄DDetachablestockwarrant可别离88DDirectaccess直接存取Directallocationmethod直接分摊法Directcost直接本钱Directcosting直接本钱计算法Directfinancinglease直接融资租赁Directlabor直接人工Directlaborbudget直接人工预算Directlaborefficiencyvariance直接人工效率差异Directlaborratevariance直接人工工资率差异Directlabortimestandards直接人工时间标准差异Directlaborvariance直接人工差异DDirectaccess直接存取89DDirectmaterial直接材料Directmaterialsbudget直接材料预算Directmaterialspricestandards直接材料价格标准Directmaterialspricevariance直接材料价格差异Directmaterialsquantitystandard直接材料数量标准Directmaterialsquantity(usage,efficiency)varia