会计英语专业词汇大全

会计英语专业词汇大全,,

1,AAA,美国会计学会

2,Abacus,《算盘》杂志

3,abacus,算盘

4,Abandonment,"废弃,报废;委付"

5,abandonmentvalue,废弃价值

6,abatement,①减免②冲销

7,abilitytoservicedebt,偿债能力

8,abnormalcost,异常成本

9,abnormalspoilage,异常损耗

10,abovepar,超过票面价值

11,abovetheline,线上项目

12,absoluteamount,"绝对数,绝对金额"

13,absoluteendorsement,绝对背书

14,absoluteinsolvency,绝对无力偿付

15,absolutepriority,绝对优先求偿权

16,absolutevalue,绝对值

17,absorb,"摊配,转并"

18,absorptionaccount,"摊配账户,转并账户"

19,absorptioncosting,摊配成本计算法

20,abstract,摘要表

21,abuse,滥用职权

22,abuseoftaxshelter,滥用避税项目

23,ACCA,特许公认会计师公会

24,acceleratedcostrecoverysystem,加速成本收回制度

25,accelerateddepreciationmethod,"加速折旧法,快速折旧法"

26,accelerationclause,"加速偿付条款,提前偿付条款"

27,acceptance,①承兑②已承兑票据③验收

28,acceptancebill,承兑票据

29,acceptanceregister,承兑票据登记簿

30,acceptancesampling,验收抽样

31,accesstime,存取时间

32,accommodation,融通

33,accommodationbill,融通票据

34,accommodationendorsement,融通背书

35,account,"①账户,会计科目②账簿,报表③账目,账项④记账"

36,accountability,"经营责任,会计责任"

37,accountabilityunit,责任单位

38,Accountancy,《会计》杂志

39,accountancy,会计

40,accountant,"会计员,会计师"

41,accountantgeneral,"会计主任,总会计"

42,accountingincharge,主管会计师

43,"accountant,slegalliability",会计师的法律责任

44,"accountant,sreport",会计师报告

45,"accountant,sresponsibility",会计师职责

46,accountform,"账户式,账式"

47,accounting,①会计②会计学

48,accountingassumption,"会计假定,会计假设"

49,accountingbasis,"会计基准,会计基本方法"

50,accountingchanges,会计变更

51,accountingconcept,会计概念

52,accountingcontrol,会计控制

53,accountingconvention,"会计常规,会计惯例"

54,accountingcorporation,会计公司

55,accountingcycle,会计循环

56,accountingdata,会计数据

57,accountingdoctrine,会计信条

58,accountingdocument,会计凭证

59,accountingelements,会计要素

60,accountingentity,"会计主体,会计个体"

61,accountingentry,会计分录

62,accountingequation,会计等式

63,accountingevent,会计事项

64,accountingexposure,"会计暴露,会计暴露风险"

65,accountingfirm,会计事务所

66,AccountingHallofFame,会计名人堂

67,accountingharmonization,会计协调化

68,accountingidentity,会计恒等式

69,accountingincome,会计收益

70,accountinginformation,会计信息

71,accountinginformationsystem,会计信息系统

72,accountinginternationalization,会计国际化

73,accountingjournals,会计杂志

74,accountinglegislation,会计法规

75,accountingmanual,会计手册

76,accountingobjective,会计目标

77,accountingperiod,会计期

78,accountingpolicies,会计政策

79,accountingpostulate,会计假设

80,accountingpractice,会计实务

81,accountingprinciple,会计原则

82,AccountingPrincipleBoard,会计原则委员会

83,accountingprocedures,会计程序

84,accountingprofession,"会计职业,会计专业"

85,accountingrateofreturn,会计收益率

86,accountingrecords,"会计记录,会计簿籍"

87,AccountingReview,《会计评论》

88,accountingrules,会计规则

89,AccountingSeriesRelease,《会计公告文件》

90,accountingservice,会计服务

91,accountingsoftware,会计软件

92,accountingstandard,"会计标准,会计准则"

93,accountingstandardization,会计标准化

94,AccountingStandardsBoard,会计准则委员会(英)

95,AccountingStandardsCommittee,会计准则委员会(英)

96,accountingsystem,①会计制度②会计系统

97,accountingtechnique,会计技术

98,accountingtheory,会计理论

99,accountingtransaction,"会计业务,会计账务"

100,AccountingTrendandTechniques,《会计趋势和会计技术》

101,accountingunit,会计单位

102,accountingvaluation,会计计价

103,accountingyear,会计年度

104,accounts,"会计账簿,会计报表"

105,accountsales,"承销清单,承销报告单"

106,accountspayable,应付账款

107,accountsreceivable,应收账款

108,accountsreceivableagingschedule,应收账款账龄分析表

109,accountsreceivableassigned,已转让应收账款

110,accountsreceivablecollectionperiod,应收账款收款期

111,accountsreceivablediscounted,已贴现应收账款

112,accountsreceivablefinancing,"应收账款筹资,应收账款融资"

113,accountsreceivablemanagement,应收账款管理

114,accountsreceivableturnover,"应收账款周转率,应收账款周转次数"

115,accretion,增殖

116,accrualbasisaccounting,"应计制会计,权责发生制会计"

117,accruedasset,应计资产

118,accruedexpense,应计费用

119,accruedliability,应计负债

120,accruedrevenue,应计收入

121,accumulateddepreciation,累计折旧

122,accumulateddividend,累计股利

123,accumulatedearningstax,"累积盈余税,累积收益税"

124,accumulation,"累积,累计"

125,acidtestratio,酸性试验比率

126,acquiredcompany,"被盘购公司,被兼并公司"

127,acquisition,"购置,盘购"

128,acquisitionaccounting,盘购会计

129,acquisitioncost,购置成本

130,acquisitiondecision,购置决策

131,acquisitionexcess,盘购超支

132,acquisitionsurplus,盘购盈余

133,across-the-board,全面调整

134,ACT,预交公司税

135,act,"法案,法规"

136,action,"起诉,诉讼"

137,activeaccount,活动账户

138,activeassets,活动资产

139,activity,"业务活动,作业"

140,activityaccount,作业账户

141,activityaccounting,作业会计

142,activityratio,业务活动比率

143,activityvariance,业务活动量差异

144,actofbankruptcy,破产法

145,actofcompany,公司法

146,actofGod,"天灾,不可抗力"

147,actualcapital,实际资本

148,actualvalue,实际价值

149,actualwage,实际工资

150,addedvalue,增值

151,addedvaluestatement,增值表

152,addedvaluetax,增值税

153,addition,"增置,扩建"

154,additionaldepreciation,"附加折旧,补提折旧"

155,additionalpaid-incapital,附加实缴资本

156,additionaltax,附加税

157,adequatedisclosure,充分披露

158,adjunctaccount,附加账户

159,adjustable-ratebond,可调整利率债券

160,adjustedgrossincome,"调整后收益总额,调整后所得总额"

161,adjustedtrialbalance,调整后试算表

162,adjustingentry,调整分录

163,adjustment,调整

164,adjustmentaccount,调整账户

165,adjustmentbond,调整债券

166,administrativeaccounting,行政管理会计

167,administrativebudget,行政管理预算

168,administrativeexpense,行政管理费用

169,ADR,资产折旧年限幅度

170,advaloremtax,从价税

171,advance,"预付款,垫付款"

172,advancecorporationtax,预交公司税

173,advancesfromcustomers,预收客户款

174,advancetosuppliers,预付货款

175,adventure,"投机经营,短期经营"

176,adverseopinion,"反面意见,否定意见"

177,adversevariance,"不利差异,逆差"

178,advisoryservices,咨询服务

179,affiliatedcompany,联营公司

180,affiliation,联营

181,afterclosingtrialbalance,结账后试算表

182,aftercost,售后成本

183,afterdate,出票后兑付

184,aftersight,见票后兑付

185,after-tax,税后

186,AGA,政府会计师联合会

187,age,"寿命,账龄,资产使用年限"

188,ageallowance,年龄减免

189,ageanalysis,账龄分析

190,agency,"代理,代理关系"

191,agencycommission,代理佣金

192,agencyfund,代管基金

193,agenda,"议事日程,备忘录"

194,agent,"代理商,代理人"

195,aggregatebalancesheet,合并资产负债表

196,aggregateincomestatement,合并损益表

197,AGI,"调整后收益总额,调整后所得总额"

198,agingofaccountsreceivable,应收账款账龄分析

199,agingschedule,账龄表

200,agio,"贴水,折价"

201,agiotage,"汇兑业务,兑换业务"

202,AGM,年度股东大会

203,agreement,协议

204,agreementofpartnership,合伙协议

205,AICPA,美国注册公共会计师协会

206,AIS,会计信息系统

207,allcapitalearningsrate,资本总额收益率

208,all-inclusiveincomeconcept,总括收益概念

209,allocation,"分摊,分配"

210,allocationcriteria,分配标准

211,allotment,"①分配,拨付②分配数,拨付数"

212,allowance,①备抵②折让③津贴

213,allowanceforbaddebts,呆账备抵

214,allowancefordepreciation,折旧备抵账户

215,allowancemethod,备抵法

216,all-purposefinancialstatement,"通用财务报表,通用会计报表"

217,alpharisk,"阿尔法风险,第一种审计风险"

218,alteredcheck,涂改支票

219,alternativeaccountingmethods,可选择性会计方法

220,alternativeproposals,"替代方案,备选方案"

221,amalgamation,企业合并

222,AmericanAccountingAssociation,美国会计学会

223,Americandepositoryreceipts,"美国银行证券存单,美国银行证券托存收据"

224,AmericanInstituteofCertifiedPublicAccountants,"美国注册会计师协会,美国注册公共会计师协会"

225,Americanoption,美式期权

226,AmericanStockExchange,美国股票交易所

227,amortization,①摊销②摊还

228,amortizedcost,摊余成本

229,amount,"金额,合计"

230,amountdiffer,金额不符

231,amountdue,到期金额

232,amountof1dollar,1元的本利和

233,analysis,分析

234,analyst,分析师

235,analyticalreview,分析性检查

236,annualaudit,年度审计

237,annualclosing,年度结账

238,annualgeneralmeeting,年度股东大会

239,annualize,按年折算

240,annualizednetpresentvalue,折算年度净现值

241,annualreport,年度报告

242,annuity,年金

243,annuitydue,期初年金

244,annuityinadvance,预付年金

245,annuityinarrears,迟付年金

246,annuitymethodofdepreciation,年金折旧法

247,antedate,填早日期

248,anticipation,"预计,预列"

249,anti-dilutionclause,防止稀释条款

250,anti-pollutioninvestment,消除污染投资

251,anti-profiteeringtax,反暴利税

252,anti-taxavoidance,反避税

253,anti-trustlegislation,反拖拉斯立法

254,A/P,应付账款

255,APB,会计原则委员会

256,APBOpinion,《会计原则委员会意见书》

257,Application,"申请,申请书"

258,appliedoverhead,已分配间接费用

259,appraisal,估价

260,appraisalcapital,评估资本

261,appraisalsurplus,估价盈余

262,appraiser,"估价员,估价师"

263,appreciation,增值

264,appropriatedretainedearnings,"已拨定留存收益,已指定用途留存收益"

265,appropriation,"拨款,指拨经费"

266,appropriationaccount,①拨款账户②留存收益分配账户

267,appropriationbudget,拨款预算

268,approval,"核定,审批"

269,approvedaccount,核定账户

270,approvedbond,核定债券

271,A/R,应收账款

272,arbitrage,"套利,套汇"

273,arbitragetransaction,"套利业务,套汇业务"

274,arbitration,"仲裁,公断"

275,arithmeticalerror,算术误差

276,"arm,s-lengthprice","正常价格,公正价格"

277,"arm,s-lengthtransaction","一臂之隔交易,正常交易"

278,ARR,会计收益率

279,arrears,"①拖欠,欠款②迟付"

280,arrestment,财产扣押

281,AuthurAnderson&Co.,"约瑟•安德森会计师事务所,安达信会计师事务所"

282,article,"文件条文,合同条款"

283,articlesofincorporation,公司章程

284,articlesofpartnership,合伙契约

285,articulate,环接

286,articulatedconcept,环接观念

287,artificialintelligence,人工智能

288,ASB,审计准则委员会

289,ASE,美国股票交易所

290,AsianDevelopmentBank,亚洲开发银行

291,Asiandollar,亚洲美元

292,askingprice,"索价,卖方报价"

293,assessedvalue,估定价值

294,assessment,"①估定,查定②特别税捐,特别摊派税捐"

295,asset,资产

296,assetcover,"资产担保,资产保证"

297,assetdepreciationrange,资产折旧年限幅度

298,asset-liabilityview,资产—负债观念

299,assetquality,资产质量

300,assetretirement,"资产退役,资产报废"

301,assetrevaluation,资产重估价

302,assetstripping,"资产剥离,资产拆卖"

303,assetstructure,资产结构

304,assetturnover,资产周转率

305,assetvaluation,资产计价

306,assignmentofaccountsreceivable,应收账款转让

307,associatedcompany,"联属公司,附属公司"

308,AssociationofGovernmentAccounting,政府会计师协会

309,assumedliability,"承担债务,承付债务"

310,AT,税后

311,atcost,按成本

312,atpar,"按票面额,平价"

313,atsight,"见票兑付,即期兑付"

314,attachedaccount,被查封账户

315,attachment,"扣押,查封"

316,attest,"证明,验证"

317,attestation,"证明书,鉴定书"

318,audit,"审核,审计"

319,auditability,可审核性

320,auditcommittee,审计委员会

321,auditcoverage,审计范围

322,auditedfinancialstatement,"审定财务报表,审定会计报表"

323,auditevidence,"审计证据,审计凭证"

324,AuditGuides,《审计指南》

325,auditing,①审计②审计学

326,auditingprocedure,审计程序

327,auditingprocess,审计过程

328,auditingstandard,"审计标准,审计准则"

329,AuditingStandardsBoard,审计准则委员会

330,Auditor,"审计员,审计师"

331,auditorgeneral,"审计主任,总审计"

332,"auditor,slegalliability",审计师法律责任

333,"auditor,sopinion",审计师意见书

334,"auditor,sreport","审计师报告,查账报告"

335,auditprogram,审计工作计划

336,auditreport,审计报告

337,auditrisk,审计风险

338,auditsampling,审计抽样

339,auditsoftware,审计软件

340,audittest,审计抽查

341,audittrail,"审计脉络,审计线索"

342,auditworkingpaper,审计工作底稿

343,authorizedcapitalstock,"核定股本,法定股本"

344,automatedclearinghouse,自动票据交换所

345,automatedtellermachine,自动取款机

346,automatictransferservice,自动转账服务

347,availableasset,可用资产

348,availableinventory,可用存货

349,averagebalance,平均余额

350,averagecollectionperiod,平均收款期

351,averagecost,平均成本

352,average-costmethod,平均成本法

353,averageinventory,"平均存货,平均库存"

354,averagelife,"平均寿命,平均使用年限"

355,averagepaymentperiod(ofaccountspayable),应付账款平均付款期

356,averagerateofreturn,平均收益率

357,averages,股票价格平均指数

358,avoidablecost,可避免成本

359,backcharge,欠费费用

360,backdate,"倒填日期,填早日期"

361,backedbill,背书票据

362,back-endload,后期负担

363,backer,①票据担保人②财务支持人

364,backlogdepreciation,欠提折旧

365,backorder,欠交订货

366,backpay,欠付工资

367,backtax,欠交税款

368,back-to-backcredit,对开信用证

369,back-to-backloan,对销贷款

370,backwardation,倒价

371,backwardintegration,逆向合并

372,badcheck,空头支票

373,baddebt,"呆账,呆账账户"

374,baddebtaccount,呆账账户

375,baddebtexpense,呆账费用

376,baddebtratio,呆账比率

377,baddebtrecovery,呆账收回

378,bailment,"寄销,寄托"

379,bailout,抽资

380,bailoutperiod,投资返还期

381,balance,①余额②平衡

382,balancebudget,平衡预算

383,balancedue,结欠余额

384,balancefund,平衡基金

385,balanceofaccount,账户余额

386,balanceofpayment,国际收支差额

387,balanceofretainedearnings,留存收益余额

388,balancesheet,资产负债表

389,balancesheetaccount,资产负债表账户

390,balancesheetanalysis,资产负债表分析

391,balancesheetaudit,资产负债表审计

392,balancesheetdate,结账日期

393,balancesheetratio,资产负债表比率

394,balancesheettotal,资产负债表总额

395,balloonpayment,漂浮式付款

396,bank,银行

397,"bank(er,s)acceptance","银行承兑,银行承兑汇票"

398,bankbalance,银行存款余额

399,bankbook,存折

400,bankcharge,银行手续费

401,bankcheckingaccount,"银行支票账户,银行活期存款账户"

402,bankconfirmation,银行证明信函

403,bankcredit,"银行信用,银行信贷"

404,bankcustody,银行保险库

405,bankdraft,银行汇票

406,banker,①银行家②银行

407,bankfailure,银行倒闭

408,bankloan,银行贷款

409,bankoverdraft,银行透支

410,bankreconciliationstatement,"银行对账单,银行存款调节表"

411,bankreference,银行征信信函

412,bankrun,银行挤兑

413,bankruptcy,破产

414,bankruptcyact,破产法

415,bankruptcycost,破产成本

416,bankruptcycourt,破产法院

417,bankruptcyprediction,破产判断

418,BankruptcyReformActof1978,1978年破产改革法

419,banktransfer,"银行汇兑业务,银行转账业务"

420,bargain,"①合同,谈判②廉价货"

421,bargainmoney,定金

422,bargainpurchaseoption,承租人优先购置权

423,bargainrenewedoption,承租人优先续租权

424,bargainsale,廉价销售

425,barometers,"经济晴雨表,经济指标"

426,barometersstock,晴雨表股票

427,barter,以货易货

428,bartertransaction,易货业务

429,base,基数

430,baseperiod,基期

431,baseprice,基价

432,baserate,基础利率

433,basestock,基础存量

434,BASIC,基础语言

435,basicearningspershare,每股基础收益

436,basis,基准

437,basisofaccounting,"会计基准,会计方法"

438,basisoftaxation,计税基准

439,basispoint,基点

440,basketpurchase,"整套采购,总价采购"

441,batchcosting,分批成本计算法

442,batchprocessing,"分批处理,分批数据处理"

443,B/D,过次页

444,B/E,汇票

445,BEanalysis,"损益分界分析,保本分析"

446,bear,"①承担,负担②卖空者,空头"

447,bearer,持票人

448,bearerbond,不记名债券

449,bearerdraft,不记名汇票

450,bearinterest,"附息,负担利息"

451,bearmarket,"熊市,下跌行情"

452,bearsqueeze,榨空头

453,beatingthemarket,战胜股市

454,before-separationcost,分离前成本

455,before-taxincome,税前收益

456,BeginnersAll-purposeSymbolicInstructionCode,"基础语言,初学者通用符号指令语言"

457,beginningbalance,期初余额

458,beginninginventory,期初存货

459,bellwethersecurity,"领头证券,龙头证券"

460,belowpar,低于票面价值

461,belowtheline,线下项目

462,beneficialinterest,受益人权益

463,beneficialowner,受益权人

464,beneficiary,"受益人,受款人,受赔人"

465,benefit,"①效益,利益②福利金,津贴"

466,benefit-costanalysis,效益成本分析

467,benefit-costratio,效益成本比率

468,benefitfund,福利基金

469,benefitinkind,实物福利

470,benefitsystem,职工福利制度

471,best-effortsagreement,证券尽力推销协议

472,betacoefficient,贝塔系数

473,betarisk,"贝塔风险,第二种类型误差"

474,betterment,"改造投资,改造工程投资"

475,B/F,余额承前

476,Bias,"偏差,偏向性"

477,bid,①买价②投标

478,bidbond,投标保证金

479,bidprice,"①买方出价,买价②投标价格"

480,bigbath,巨额冲销

481,BigBoard,大证券交易所

482,BigFive,五大会计师事务所

483,bill,"①汇票,票据②通知单,清单③账单,发货票"

484,billing,"开发票,开账单"

485,billingclerk,开票员

486,billofentry,报关单

487,billofexchange,汇票

488,billoflading,"提货单,提单"

489,billofmaterials,用料单

490,billofsales,"销货清单,卖据"

491,billspayable,应付票据

492,billsreceivable,应收票据

493,B/L,提货单

494,blackmarket,黑市

495,blackmoney,黑钱

496,blankbilloflading,不记名提货单

497,blankcheck,空白支票

498,blankendorsement,不记名背书

499,blanketmortgage,总括抵押

500,blanketorder,总括订货单

501,blanketprice,总括价格

502,blindentry,"失实分录,未加说明的分录"

503,blindpurchase,盲目采购

504,blue-chip,"蓝筹码股票,热门股票"

505,blue-skylaws,"蓝天法,股票发行控制法"

506,boardchairman,董事长

507,boardminutes,董事会会议记录

508,boardofdirectors,董事会

509,boardoftrade,"同业公会,商会"

510,bond,"①债券②保证书,保证金③忠诚保证"

511,bondconversion,债券兑换

512,bonddiscount,债券折价

513,bondedgoods,保税货物

514,bondedwarehouse,保税仓库

515,bondfinancing,债券筹资

516,bondholder,债券持有人

517,bondindenture,"债券信托契约,债券契约"

518,bondingcompany,忠诚担保公司

519,bondissuecost,债券发行成本

520,bondpremium,债券溢价

521,bondrating,评定债券等级

522,bondsoutstanding,"流通在外债券,未偿付债券"

523,bondspayable,应付公司债券

524,bondyield,债券收益率

525,bonus,"奖金,红利"

526,bonusissue,发行红利股

527,book,①账簿②账面的③记账

528,bookaudit,账簿审计

529,bookbalance,账面余额

530,bookinventory,"账面存货,账面盘存"

531,bookkeeper,"簿记员,记账员"

532,bookkeeping,"①簿记,记账②簿记学"

533,bookoffinalentry,终结分录账簿

534,bookoforginalentry,原始分录账簿

535,bookprofit,"账面利润,账面盈利"

536,bookrateofreturn,账面收益率

537,booksofaccounts,账簿

538,bookvalue,账面价值

539,bookvaluepershare,每股账面价值

540,boot,补价

541,borrowing,"借贷,借款"

542,borrowingpower,借款能力

543,bottomline,"损益表底线,最终财务成果"

544,B/R,应收票据

545,branch,"分支机构,分店"

546,branchaccounting,"分支机构会计,分店会计"

547,branchcurrentaccount,"分支机构往来账户,分店往来账户"

548,branchledger,分支机构分类账

549,brandname,"牌号名称,商标名称"

550,breachofcontract,"违约,违反合同"

551,breachoftrust,违反信托

552,breakdown,"分解,按细目分类"

553,break-evenanalysis,"损益分界分析,损益平衡分析"

554,break-evenchart,"损益分界图表,损益平衡图表"

555,break-evenpoint,"损益分界点,损益平衡点"

556,break-upvalue,拆卖价值

557,bribesandkickbacks,贿赂和回扣

558,bridgingloan,过渡性贷款

559,BritishAccountingAssociation,英国会计学会

560,broker,经纪人

561,brokerage,经纪人佣金

562,broughtdown,"入次页,过次页"

563,broughtforward,承前页

564,budget,预算

565,budgetarycontrol,预算控制

566,budgetdecision,预算决策

567,bugeting,预算编制

568,budgetmanagement,预算管理

569,budgetvariance,预算差异

570,bufferstock,"保险库存,缓冲存货"

571,bull,"①买空②买空者,多头"

572,bullion,"金银块,金银条"

573,bullmarket,"牛市,涨市"

574,burden,间接费用

575,burdenrate,间接费用率

576,business,"①商业,工商业②企业③经营,营业"

577,businessaccounting,企业会计

578,businessbarometer,工商业指标

579,businesscombination,企业合并

580,businesscycle,"商业周期,商业循环"

581,businessenvironment,企业环境

582,businessfailure,经营失败

583,businessincome,"企业收益,营业收益"

584,businessrisk,"经营风险,营业风险"

585,businesssegment,企业分部

586,businesstransaction,"企业交易,营业业务"

587,businesstrust,企业经营信托

588,buyandholddecision,购入和持存决策

589,"buyer,scredit",买方信贷

590,buyingexpense,进货费用

591,buyout,"收购股权,收购控制股权"

592,buyover,"收买,贿赂"

593,bylaws,公司章程细则

594,by-product,副产品

595,CA,特许会计师

596,cabletransfer,电汇

597,calculation,计算

598,calculator,计算器

599,calendaryear,日历年度

600,call,"①期前偿还,期前兑回②催交股款③买方期权"

601,callablebond,可提前兑回债券

602,callablepreferredstock,可提前兑回优先股

603,callloan,活期拆放贷款

604,calloption,股票购买期权

605,callpremium,提前兑回溢价

606,callprice,提前兑回价格

607,callprovision,提前兑回条款

608,cancelablelease,可取消租约

609,cancelledcheck,注销支票

610,C&F,货价加运费

611,C&I,货价加保险费

612,capacity,①生产能力②偿债能力

613,capacitycost,"生产能力成本,经营能力成本"

614,capacitytoborrow,借款能力

615,capacitytocontract,"订约能力,订约资格"

616,capital,"资本金,资本"

617,capitalaccount,资本账户

618,capitaladdition,资本增置

619,capitalallowance,资本减免

620,capitalandliabilitiesratio,资本负债比率

621,capitalappreciation,资本升值

622,capitalasset,资本性资产

623,capitalassetpricingmodel,资本性资产计价模型

624,capitalauthorized,"额定资本,法定资本"

625,capitalbudget,资本预算

626,capitalcost,资本成本

627,capitaldeficit,资本亏绌

628,capitalexpenditure,资本支出

629,capitalgain,"资本利得,资本收益"

630,capitalimpairment,资本减损

631,capitalintensive,资本密集

632,capitalinvestment,资本投资

633,capitalinvestmentappraisal,资本投资评价

634,capitalization,资本化

635,capitalizationofearnings,收益资本化

636,capitalizationofinterest,利息资本化

637,capitalizedvalue,资本化价值

638,capitallease,资本租赁

639,capitalleverage,资本杠杆作用

640,capitalloss,资本损失

641,capitalmaintenanceconcept,"资本保持概念,资本维护概念"

642,capitalmarket,资本市场

643,capitalmarketline,资本市场贝塔风险线

644,capitaloutlay,资本支出

645,capital-outputratio,资本产值比率

646,capitalpaid-in,"实缴股本,投入股本"

647,capitalrationing,资本分配

648,capitalreorganization,资本改组

649,capitalreserve,资本公积金

650,capitalreturn,"资本收益率,投资回收率"

651,capitalstock,股本

652,capitalstockoutstanding,"发行股本,流通在外股本"

653,capitalstockpremium,股本溢价

654,capitalstocksubscriptions,认购股本

655,capitalstructure,股本结构

656,capitalstructuredecision,资本结构决策

657,capitalsurplus,资本盈余

658,capitalturnover,资本周转率

659,capitalverification,"资本验证,验资"

660,CAPM,资本性资产计价模型

661,carriedinterest,附带权益

662,carryback,"结转前期扣减,移前扣减"

663,carryingcost,"置存成本,储存成本"

664,carryingvalue,①置存价值②抵押品价值

665,carryover,"①结转下期扣减,移后扣减②结转库存,滚存量"

666,CASB,成本会计准则委员会

667,cash,①现金②兑现

668,cashability,变现能力

669,cashaccount,现金账户

670,cashasset,现金资产

671,cashaudit,现金审计

672,cashbasisaccounting,"现金收付制会计,收付实现制会计"

673,cashbonus,现金红利

674,cashbreak-evenanalysis,现金损益分界分析

675,cashbudget,现金预算

676,cashcow,现金母牛

677,cashdeficit,现金亏绌

678,cashdisbursementjournal,现金支出日记账

679,cashdiscount,现金折扣

680,cashdividend,现金股利

681,cashequivalent,现金等价物

682,cashequivalentvalue,现金等值

683,cashflow,①现金流转②现金流量

684,cashflowstatement,"现金流转表,现金流量表"

685,cash-flowtocapital-expenditureratio,现金流量对资本支出比率

686,cash-flowtototal-debtratio,现金流量对负债总额比率

687,cashforecast,现金预测

688,cashier,出纳员

689,"cashier,scheck",银行本票

690,cashintransit,在途现金

691,cashjournal,现金日记账

692,cashondelivery,货到付现

693,cashonhand,库存现金

694,cashposition,"现金状况,现金头寸"

695,cashreceiptsjournal,现金收入日记账

696,cashrecords,现金记录

697,cashsale,现金销售

698,cashshortagesandoverages,现金缺溢

699,cashstatement,现金报表

700,cashturnoverratio,现金周转率

701,cashwithorder,"现金订货,订货现金"

702,casting,"加总,合计"

703,casualaudit,临时审计

704,CBA,成本效益分析

705,CCA,现时成本会计

706,CD,存款单

707,ceiling,最高限额

708,ceilingprice,最高限价

709,centralbank,中央银行

710,centralization,"集中经营,集权"

711,certainty,确定性

712,certaintydecision,确定性决策

713,certaintyequivalent,确定等值

714,certaintyequivalentcoefficient,确定等值系数

715,certificateofcapitalverification,验资证明书

716,certificateofdeposit,存款单

717,certificateofincorporation,"公司登记执照,公司注册证书"

718,certificateofindebtedness,借据

719,certificateofprotest,拒付证明书

720,certifiedaccountant,注册会计师

721,certifiedcheck,保付支票

722,certifieddataprocessor,注册数据处理师

723,certifiedfinancialplanners,注册财务计划师

724,certifiedfinancialstatement,"已审核财务报表,已审核会计报表"

725,certifiedinformationsystemauditor,注册信息系统审计师

726,certifiedinternalauditor,注册内部审计师

727,certifiedmanagementaccountant,注册管理会计师

728,certifiedpublicaccountant,注册公共会计师

729,certifyingofficer,签付员

730,chaindiscount,连锁折扣

731,chainliquidation,连续清算

732,chairmanoftheboardofdirector,董事长

733,"chairman,sreport",董事长报告

734,changefund,找零备用金

735,changingpricesaccounting,物价变动会计

736,charge,"①费用②借记,借项③赊账④留置权"

737,chargeaccount,"赊账,赊账账户"

738,chargeanddischargestatement,信托财产(或遗产)收支报表

739,chargecard,付款卡

740,chargeoff,注销

741,chargesale,赊销

742,charter,"执照,许可证"

743,charteredaccountant,特许会计师

744,charteredfinancialanalyst,特许财务分析师

745,chartedfinancialconsultant,"特许财务咨询师,特许财务顾问"

746,chartist,图表分析专家

747,chartofaccounts,"账户分类表,会计科目表"

748,chattel,动产

749,chattelmortgage,动产抵押

750,check,"①支票②检查,核对"

751,checkandbalancesystem,"制约平衡制度,制衡制度"

752,checkcleaning,支票交换

753,checkingaccount,"支票账户,活期存款账户"

754,checkregister,支票登记簿

755,checkverification,支票验证

756,chiefaccountant,"总会计,会计主任"

757,chiefauditor,"总审计,审计主任"

758,chiefcashier,"总出纳,出纳主任"

759,chieffinancialofficer,"财务总裁,财务总经理"

760,CHIPS,票据交换所银行内部支付系统

761,chronologicalbook,序时账簿

762,CIF,到岸价格

763,circularization,发函询证

764,circulatingasset,流动资产

765,circulatingcapital,"流动资本,流动资金"

766,claim,索赔

767,classificationofaccounts,账户分类表

768,classificationofassets,资产分类

769,classificationofliabilities,负债分类

770,"classificationofstockholders,equity",股东产权分类

771,classifiedcommonstock,分类普通股

772,classifiedtrialbalance,分类试算表

773,clawback,追回税款

774,clean,①不附带保留条件②不附其他单据③不附利息

775,cleanbillofexchange,光票汇票

776,cleanletterofcredit,光票信用证

777,clearance,"①结关,报关②票据交换,清算③清仓"

778,clearanceagent,报关结算代理商

779,clearancesale,清仓减价销售

780,clearing,①票据交换②结算

781,clearingaccount,"①暂记账户,过渡账户②票据交换往来账户"

782,clearinghouse,票据交换所

783,clear-upcause,清理条款

784,clericalerror,"笔误,记账错误"

785,clerk,"办事员,职员"

786,client,"客户,委托人"

787,closedaccount,已结账账户

788,closed-endmutualfund,固定股份互助基金投资公司

789,closely-heldcompany,不公共招股公司

790,closely-heldcorporation,不公共招股公司

791,closing,①结账②收盘

792,closingadjustment,"结账调整,决算调整"

793,closingbalance,期末余额

794,closingdate,"结账日期,截止日期"

795,closingentry,结账分录

796,closingprice,收盘价格

797,closingtrialbalance,结账试算表

798,CM,"贡献毛利,贡献毛益"

799,CMA,注册管理会计师

800,CML,资本市场贝塔风险线

801,COBOL,普通商业用语

802,code,"①代号,代码②法规,守则"

803,CodeofProfessionalEthics,《职业道德守则》

804,coding,编码

805,codingclerk,编码员

806,codingofaccounts,账户编码

807,co-financing,共同融资

808,coin,硬币

809,coinsuranceclause,共同保险条款

810,collateral,"抵押品,担保品"

811,collateralbond,"抵押品担保债券,动产担保债券"

812,collateralloan,抵押品担保贷款

813,collectibles,收藏物

814,collectionagency,收账代理商

815,collectionperiod,收款期

816,collectivepolicy,收账政策

817,collusion,串通舞弊

818,columnarjournal,多栏式日记账

819,combination,企业合并

820,combinedfinancialstatement,"合并财务报表,合并会计报表"

821,combinedjournalandledger,"合并日记分类账,日记总账"

822,comfortletter,安慰信函

823,commercialbank,商业银行

824,commercialbill,商业汇票

825,commercialcredit,商业信用

826,commerciallaw,商法

827,commercialpaper,①商业票据②流通票据

828,commission,"佣金,手续费"

829,commitment,①承诺付款②承诺贷款

830,commitmentfee,承诺费

831,commodity,"商品,货物"

832,commodityexchange,商品交易所

833,CommonBusinessOrientedLanguage,普通商业语言

834,commoncost,共同成本

835,commondollar,等值美元

836,common-sizestatement,共同尺度报表

837,commonstock,普通股

838,commonstockequivalent,等同普通股

839,CommonStockIndex,普通股股票价格指数

840,communityofinterest,"共同权益,共同权益集团"

841,commutedvalue,折算价值

842,company,公司

843,companydirector,公司董事长

844,companyfinance,公司财务

845,companylaw,公司法

846,companyreserve,公司公积金

847,companytax,公司税

848,comparability,可比性

849,comparativeaccounting,"比较会计,比较会计学"

850,comparativestatement,"比较财务报表,比较会计报表"

851,compensatingbalance,"补偿性存款额,存货抵销余额"

852,compensatingerrors,抵销性错误

853,compensation,"①报酬②补偿,赔偿"

854,compensatorystockoption,补偿性购股权

855,competitivebidding,竞争性投标

856,compilationoffinancialstatement,"编辑财务报表,编辑会计报表"

857,completeaudit,全部审计

858,completecyclecosts,全部周期成本

859,completedcontractmethod,全部完工法

860,completetransaction,完整经济业务

861,complexcapitalstructure,复杂资本结构

862,complexinformationprocessing,复杂信息处理

863,complianceaudit,符合规章审计

864,compliancetest,"符合规章抽查,符合性抽查"

865,compositebreak-evenpoint,综合损益分界点

866,compositedepreciation,综合折旧

867,composition,"偿债协议,债务和解"

868,compoundamountof1dollar,"1元的复利终值,1元的本利和"

869,compounddiscount,"复贴现,复折现"

870,compoundentry,复合分录

871,compoundinterest,复利

872,compoundinterestmethodofdepreciation,复利折旧法

873,compoundvalue,复利值

874,comprehensiveaudit,综合审计

875,comprehensivebudget,综合预算

876,comprehensiveincome,综合收益

877,comptroller,"审计长,主计长"

878,ComptrollerGeneral,总审计长

879,compulsoryaudit,强制审计

880,compulsoryliquidation,强制清算

881,COMPUSTAT,电子计算机会计数据库

882,computedprice,推算价格

883,computer,电子计算机

884,computer-aidedaudit,电子计算机辅助审计

885,computer-aidedfinancialmanagement,电子计算机辅助财务管理

886,computerconferencing,电子计算机会议

887,computerfraud,电子计算机舞弊

888,computerizedaccounting,电算会计化

889,computernetwork,"电子计算机网络,电子计算机互联网络"

890,computersoftware,电子计算机软件

891,concealment,"隐瞒,匿报"

892,concept,概念

893,conceptualframework,"概念构架,概念体系"

894,concern,"企业,商号"

895,concession,"①特许,特许权②折让,优惠"

896,condensedbalancesheet,简明资产负债表

897,condensedincomestatement,简明损益表

898,conditionalacceptance,附加条件承兑

899,conditionalbond,附条件债券

900,confidentialinformation,"机密信息,机密资料"

901,confirmationletter,"询证信函,查证信函"

902,confirmedletterofcredit,保兑信用证

903,confiscatedgoods,"没收货物,充公货物"

904,confiscation,"没收,充公"

905,conflictofinterest,"公私利益冲突,借公营私"

906,conglomeratecombination,跨行业企业合并

907,conglomeratecompany,"跨行业公司,集团公司"

908,conglomeratefinancialstatement,"集团公司财务报表,集团公司会计报表"

909,conservatism,①保守性②稳健性

910,consignment,"寄销,寄托"

911,consignmentaccount,寄销账户

912,consistency,一致性

913,consolidatedfinancialstatement,"合并财务报表,合并会计报表"

914,consolidation,创立合并

915,consolidationgoodwill,合并商誉

916,consortium,"国际财团,国际银团"

917,consortiumproject,国际财团投资项目

918,constantprice,不变价格

919,constantpurchasepoweraccounting,不变购买力会计

920,constituentcompany,"子公司,成员公司"

921,constructioncontractaccounting,建筑合同会计

922,constructionworkinprocess,在建工程

923,constructivedividend,推定股利

924,constructivefraud,推定欺诈

925,constructivereceipt,推定收入

926,consularinvoice,领事签证发货票

927,consultant,"咨询师,顾问"

928,consultantfee,咨询费

929,ConsultativeComm