財務英語詞典-財務術語中英文對照

A:

abandonedproperty廢棄財產(chǎn)面

abandonment廢棄、放棄貨載(海運保險中遇有損失，貨主放棄原貨，取得全額賠償)

abandonmentcharges廢棄費用

abatement折扣

abnormaldepreciation特別折舊

abovepar超出票面價格

absorbedburden(同appliedexpenses)已吸收負荷

absorbedcosts已吸收本錢

absorbeddeclination已吸收跌價

absorbedexpenses(同appliedburden)己吸收費用

absorption吸收

abstractbook收支撮要簿

abstracts撮要表

acceptableaccountingprinciple可歲接受會計原理

acceptableprinciple可接受原理

acceptance承兌；承兌匯票

acceptancematurityrecord承兌票據(jù)到期記錄

acceptancepayable應付承兌票據(jù)

acceptancereceivable承競票據(jù)登記簿

acceptedaccountingprinciples已接受會計原理

accepteddraft(bills)已承兌匯票

Accepter受票人

Accommodationbill;accommodationnote(kite);accommodationpaper欠單

Account帳；帳戶；會計科目

Accountability會i十責任

Accountablewarrant責任支出的支付命令(即事前未經(jīng)審計的支付命令)

Accountancy會計官；會計學；會計工作

Accountant會計員

Accountantgeneral會計長；會計主任

Accountantinbankruptcy破產(chǎn)核算員

Accountbalanced結平的帳戶

Accountbill帳單

Accountbooks帳簿(同booksofaccounts)

Accountclassification帳戶分類(同classificationofaccounts)

Accountcurrent往來帳

Accountform帳戶式

Accountformofbalancesheet帳戶式資產(chǎn)負債表

Accountformofprofitandlossstatement帳戶式損益表

Accountpayable應付未付帳

Account(fiscal)year會計年度

Accountyear帳戶年度

Accounting會計；會計學

Accountingbooks會計簿冊

Accountingcontrol會計統(tǒng)制

Accountingconvention會計慣例

Accountingdepartment會計部

Accountingdocuments會計憑證

Accountingitem會計科目

Accountingmachines會計機器

Accountingontheaccrualbasis權責發(fā)生會計制

Accountingonthecashbasis現(xiàn)金收付會計制

Accountingorganization會計組織

Accountingperiod會計期間

Accountingpersonnel會計人員

Accountingpractice會計實務

Accountingprinciples會計原理

Accountingprocedure會計程序

Accountingreports會計報告

Accountingstandards會計準那么

Accountingstatement會計報表

Accountingsystem會計制度

Accountingtheory會計理論

Accountingunit會計單位

Accountingyear會計年度

Accountofbankruptcy破產(chǎn)帳

Accountofexecutors遺產(chǎn)清冊

Accountofpayments支出表

Accountofproceedings遺產(chǎn)會計報告

Accountofreceipts收入表

Accountofreceiptsandpayments收支表

Accountoftheexchequer國庫帳

Accountreceivable應收帳款

Accountssales承銷清單

Accountsiftreasury公庫帳；金庫帳

Accountspayable應付帳款

Accountspayableledger應付帳款分類帳；應付帳款分戶帳

Accountspayableregister應付帳款登記簿

Accountsreceivable應收帳款

Accountsreceivableassigned應收帳款轉讓

Accountsreceivablediscounted應收帳款內(nèi)貼現(xiàn)

Accountsreceivableledger應收帳款分類帳；應收帳款分戶帳

Accountsreceivableregister應收帳款登記簿

Accounttitle收戶名稱；會計科目

Accounttitlesforannualexpenditures歲入科目

Accounttogive,givingaccount支出帳目

Accrualbasis權責應計制；權現(xiàn)發(fā)生制；應計制；發(fā)生制

Accruedassets流動資產(chǎn)；應收未收款項

Accruedbondinterest應收未收債券利息

Accruedcumulativedividends應收未收股利

Accrueddepreciation應攤未攤折舊

Accrueddividends應計股利

Accruedexpenses應計費用

Accruedincome應計收益

Accruedinterestpayable應付應計利息

Accruedinterestreceivable應收應計利息

Accountsitems應計工程

Accountsliabilities流動負責

Accountspayables應付應計工程

Accountspayroll應計薪工

Accountsprofits應計利益

Accountsreceivables應收應計工程

Accountsrent應計租費

Accountstaxes應計稅捐

Accountswages應計工資

Accumulateddeficit累積虧細

Accumulateddepreciation累積折舊

Accumulateddividends未發(fā)累積股利

Accumulatedprofits滾存利益；累積利益

Accumulatedsurplus滾存盈馀；累積盈馀

Accumulation累積

Accumulationofdiscount折價的累積

Accumulationschedule累積表

Accumulativesinkingfund累積償債基金

Accurseditems期前債務

Acquisitioncost取得本錢

Activeassets活動資產(chǎn)（指常有本利出入的資產(chǎn)）

Activedebt活動債務

Actualpartner普通股東

Actualcost實際本錢

Actualdebts實際債務

Actualdepreciation實際折舊

Actualliabilities實際負值

Actualvalue實際價值

Actualmachine加數(shù)機

Additionalbudget追加預算

Additionalorder添辦定貨；增加定貨

Additionalpartofabill期票附件

Additionalpayment追力「支付

Additions增加固定資產(chǎn)

Additionstopropertythroughsui-plus由盈馀增加的財產(chǎn)

Adjunctaccount附加帳戶

Adjustingentries整理帳

Adjustmentaccount整理帳目

Adjustmentmemo高整憑單

Administrationaccount管理科目

Administrationbudget行政預算

Administrationexpenses管理費用

Administrationsection管理之部（分部損益表的一局部）

Administrativeaccounting管理會計（為供應管理員管理上所需資料的會計）

Administrativeexpenses管理費用

Administrator遺產(chǎn)管理人

Admissibleassets可稅資產(chǎn)

Advaluedduty從價稅

Advamefreight預付運費

Advancedepartment放款部

Advances預付；墊款

Advancestoofficersandemployees職工預支

Adventure短期投機買賣

Adventureaccounts短期投機買賣帳

Advertisingexpenses（fee）廣告費

Advertisingexpensesprepaid預付廣告費

Advicenote通知書

Adviceofaudit審核通知書

Adviceofdrawing支匯票通知書

Affiliatedcompany,affiliatedcorporation聯(lián)絡公司（與持有其股份的公司發(fā)生聯(lián)系的公司）

Affiliatedinterests聯(lián)絡J殳權

After-cost后續(xù)本錢（指銷售后仍須繼續(xù)支付的本錢）

Afterdate發(fā)票后

Aftersight見票后

Agency代理；代理處；代理人

Agencyaccounts代理帳；代理會計

Agent代理人

Aggregatebalancesheet合并資產(chǎn)負債表

Aging分期（指依到期日先后，而將應收帳款分類而言）

Agio貨幣找換貼水

Agreements契約

Alliedcompany聯(lián)號（業(yè)務上合作）

All-inclusiveincomestatement統(tǒng)括性損益表（包括經(jīng)常及非常損益）

Allocation分配

Allottedannualreceipts歲入分配數(shù)

Allotment（s）股份；分配

Allotments分配數(shù)［此是志指股票、債券等的分配於請求認購人而言）

Allotmentsforannualexpenditures歲出分配數(shù)

allowance津貼;折讓;備抵；減免

Allowanceforbaddebts備抵壞帳

Allowancefordepreciation備抵折舊

Allowanceon折讓準備

Allowancereserve折讓及回扣

Allowancesandrebates折讓及回扣

All-purposebalancesheet通用資產(chǎn)負債表

All-purposefinancialstatements通用決算表

Amalgamatedbalancesheet合并資產(chǎn)負債表

Amalgamation創(chuàng)立合并

Amortization攤銷；攤還；折舊

Amortizationofpremium溢價的攤銷

Amortization攤銷表

Amount總數(shù)

Amountinsured保險金額

Amountofcreditside貸方金額

Amountoffinancialstatement決算表的分析

Analysissheet分析表

Analyticalaccounting分析會計；分析會計學

Analyticalcolumns分析欄

Analyticaljournal多欄日記帳(Rcolumnarjournal)

Analyticalrecord分析記錄

Analyticalstatements分析表

Analyticproduct分成的產(chǎn)品

Ancillaryrevenue副業(yè)收入

Aulaappropriation歲定經(jīng)費

Annualaudit年度查帳

Annualbalance年終決算表

Annualbudgetarysuiplusordeficit歲計馀細

Annualclosing年度決算

Annualexpenditure歲出

Annualreceipts歲入

Annualreckoning年度計算

Annualreport決算書

Annualreportonauditingandinspecting(inspection)年度審計報告書

Annualrevenue歲入

Annualstatement年度決算表

Annuities年金

Annuitycertain確定年金

Annuitydue期首年金；即付年金

Annuitymethod年年折舊法

Annuitytrustaccount年付金信托帳

Anticipatedprofits預期利益

Anticipatedrevenue預計收

Anticipationwarrantspayable預計應付支付命令

Locationsandallotmentbook股份認購及分配簿

Applicationforshares認股書

Applicationoffundstatement資金運用表（[s]statementofapplicationoffunds）

Appliedexpenses己分配費用

Appliedmanufacturingexpenses已分配制造費用

Appliedmaterialhandlingexpenses已分配材料管理費用

Appliedsellingandadministrativeexpenses已分配銷售及管理費用

Apportionedcharges攤派費用

Apportionment分派

Appraisal估價

Appraisalcompany估價公？

Appraisalofplantassets設備資產(chǎn)的估價

Appraisalsurplus估價盈馀

Appraisedvalue估定價值

Appraisement估價（同appraisal）

Appreciatedvalue增漲價值

Appreciation漲價

Appropriatedmaterials撥定材料（原料）

Appropriatedprofits撥定利益

Appropriatedsurplus撥定盈馀

Appropriation撥用；撥款；歲出預算

Appropriationaccount盈馀分撥帳

Appropriationallotment支出分配數(shù)；歲出分配數(shù)

Appropriationanalysis支出明細表；歲出明細表

Appropriationbudget支出預算；歲出預算

Appropriationencumbrance支出保存數(shù)；歲出保存數(shù)

Appropriationledger支出預算分類帳

Appropriationsection盈馀分撥之部

Appropriationsforadditionsofproperty歲出預算數(shù)

Appropriationsforrepaymentoffundeddebt歸還債款的撥款

Appropriationsfromsurplus盈馀的撥用

Approvalsales試銷

Approvedbudget核定預算；法定預算

Approvedbudgetallotment核定的分配預算

Arbitrage套利；套匯買賣

Arbitrageaccount國外套匯帳

Arbitratedpar月臺票交易比例定價

Arbitratedrateofexchange匯兌比例價

Arbitrationofexchange匯兌率比例

Arrears拖欠

Articlesofassociation,articlesofincorporation公司執(zhí)照；公司章程

Articlesofco-partnership合夥契約

Assemblycostsystem裝配本錢制度

Assemblytypeofindustry裝配式造業(yè)

Assessedvalue政府估定價值

Assessment派繳額外股款；攤派捐稅；攤派權

Assessmentfund攤派稅捐基金

Assessmentreceipts攤派稅捐收入

Assessmentreceivable應收攤派稅捐

Assessmentrolls攤派稅捐清冊

Assessmentvaluation攤派稅捐估價

Assets資產(chǎn)

Assetaccounts資產(chǎn)帳戶；資產(chǎn)科目

Asset-incomeratio資產(chǎn)收益比率

Assetratio資產(chǎn)比率

Assetreserve資產(chǎn)準備

Assets資產(chǎn)

Assetsandliabilitiesaccounts資產(chǎn)負債帳戶

Assignableindirectcharges可分配間接費用

Assistanceaccountant會計助理員

Associatedcompany聯(lián)號（業(yè)務上聯(lián)系）

Assumedcost,interest,etc假定本錢、利息等

Assumedliabilities代人承擔負債

Atpar依照票面價格

Atsight,ondemand見票即付

Auction拍賣；競賣

Toputupforauction付之拍賣

Tosellbyauction拍賣

Auctioneer;enduemaster拍賣者

Audit查帳；審計

Auditcertificate查帳證明書

Auditclerk查帳助理員

Auditdiary查帳日記

Auditedvouchers應付支付憑單

Auditexpense查帳費用

Auditfee查帳公費

Auditingofficers審計人員

Auditmemorandum查帳備望錄

Auditofexpenditures步Hi審i|-

Auditofpublicloans公債審計

Auditofpublicproperties公有財產(chǎn)審計

Auditofreturns決算審計

Auditoftreasury公庫審計

Auditor查帳員

Auditor'scertificate查帳員證明書

Auditor*scomments查帳員意見書

Auditor'sliability,auditor*sresponsibility查帳員的責任

Auditor'sreport查帳員報告書

Auditprogrammed查帳程序

Auditreport查帳報告書；審查報告

Authorizedcapital公稱資本

Authoritytopurchase委托購賣證

Authorizedcapital額定資本

Authorizedcapitalstock額定股本

Authorizedcapitalstockaccount法定股本帳

Authorizedmortgagebonds額定抵押債券

Authorizedvalue額定價值

Auxiliaryaccountingunit附屬單位會計

Auxiliarybook(s)補助帳簿

Auxiliarymaterial補助材料(原料)

Auxiliaryrecord補助記錄

Auxiliaryunitbudget附屬單位預算

Availableassets可用資產(chǎn)

Availablebalance可用馀額

Availablecash可用現(xiàn)金

Availableincome可用收益；可用收入

Availablesurplus可用盈馀

Avail擔保付款

Average平均數(shù)

Averagebalance平均馀額；平均差額

Averagecapital平均資本

Averagecost平均本錢

Averageduedate平均到期日

Averageearnings平均業(yè)務收益

Averageinventory平均存貨

Averageinvestment平均投資額

Averagestock平均存貨

Averageunitcost平均單位本錢

Averageunitprice平均單價

Averageweight平均重量

Averagingmaturity平均到期II

Averagingofaccounts往來帳平均馀額

Averagingstock計算平均存貨

B:

Backfreight退貨運費

Backorder延期交貨

Backordermemo延期交貨通知單

Badanddoubtfulaccount呆帳

Adassets壞資產(chǎn)

Badchecks空頭支票

Baddebts壞帳

Balance(balanceamount)馀額；差額

Balanceaccount結算帳戶

Balancebook分類帳馀額簿；分類帳差額簿

Balancebroughtforward馀額(差額)承前

Balancebroughtforwardfromlastyear上年馀額

Balancecarrieddown移后頁

Balanceformofprofitandlossstatement帳戶式損益表(同accountformofprofitandloss

statement)

Balanceforward馀額移后

Balanceinourfavor我方受益

Balanceinyourfavor你方受益

Balanceofaccount差額

Balanceofstocksystem永續(xù)盤存制(同peipetualinventorysystem)

Balanceofstoresrecords存料馀額記錄

Balanceoftrade貿(mào)易差額；進出口貨相差數(shù)

Balancesheetaccounts資產(chǎn)負債表；貨借對照表

Balancesheetaccounts資產(chǎn)負債表帳戶

Balancesheetanalysis資產(chǎn)負債表分析

Balancesheetdate資產(chǎn)負債表日期；結帳日

Balancesheetforallpurposes通用資產(chǎn)負負表(同all-purposebalancesheet)

Balancesheetgivingeffecttoproposedfinancing擬定理財方案實施后的資產(chǎn)負債表

Balancesheet-incomesheetratios資產(chǎn)負債與損益比率

Balancesheetratios資產(chǎn)負債比率

Balanceticket決算單

Balancingaccount平衡帳戶

Balancingledger馀額欄式分類帳

Ballots不記名票

Bankaccount(s)銀行往來帳

Bankbalance銀行往來馀額

Bankbill,banker*sdraft,bankdraft,bankpaper銀行匯票

Bankbook銀行往來帳折

Bankcharges銀行手續(xù)費

Bankcheck銀行支單

Bankcommission銀行酬勞金

Bankdeposits銀行存款

Bankdiscount銀行貼現(xiàn)息

Bankdraft銀行匯票

Banker,sacceptance銀行承兌；銀行承兌匯

Banker'sratio匯銀行用比率

Bankingcapital銀行運用資本

Bankloans銀行借款

Bankoverdraft銀行透支

Bankreconciliationstatement銀行往來調(diào)節(jié)表

Bankregister銀行往來登記簿

Banks,orders(cashiersJorders)本票

Bank'saccounttitle銀行會計科目

Bankstatement銀行結單

Bankstock銀行資本

Bankruptcy破產(chǎn)

Bankwithwhomthecreditsopened往來銀行

Bargain買賣合同；議價

Bargainmoney定專艮

Tobargain立賣貨約；講價

Tobuyatabargain訂購

Tostrikeabargain訂定合同

Greatbargain廉價貨物

Barter交易物品

Basicaccountingunit會計單位

Basicprice基價

Basicunitbudget單位預算

Bearerbonds無記名債券

Bearercheck執(zhí)票人支票；來人支票

Bearerstock無記名股份

Bearerstockcertificate無記名股票

Beginninginventory期初存貨

Belowpar低於票面價格

Beneficiary受益人

Benefitfundreserve職工福利基金準備

Bettermentorder添改自用資產(chǎn)通知單

Bid出價

Bidder出價者；競賣人

Bidsheet投票人名單

Bill票據(jù)；帳單；匯票

Billatsight;demandbill(draft)即期票據(jù)

Billforaterm;periodbill兌換期票

Billing開發(fā)票

Billmarket匯兌市面

Billofcredit付銀通知書

Billofexchange匯票

Billoflading提單

Billofmaterial規(guī)定用料單

Billofparcels;bill發(fā)票

Billandaccountspayablewithterms期付款項

Billsandaccountsreceivable期收款項

Billsbook(register)票據(jù)簿(同notesbook)

Billsdiscounted票據(jù)貼現(xiàn)(同notesdiscounted)

Billsdiscountedwithcollateralsecurities附擔保票據(jù)貼現(xiàn)

Billspayable應付票據(jù)(同notespayable)

Billsrediscounted應收票據(jù)(同notesreceivable)

Billsrediscounted票據(jù)再貼現(xiàn)

Billswithcollateralsecurities有抵押品之票據(jù)

Billtobearer不記名票據(jù)

Billtoorderdebts帳面?zhèn)鶆?/p>

Bookentry帳面記錄

Bookings未交定貨

Bookinventory帳面存貨

Bookkeeper簿雇員；記帳員

Bookkeeping簿記；簿記學

Bookkeepingbycardsystem卡片式簿記制

Bookkeepingbysingleentry單式簿記

Bookkeepingofbank銀行簿記

Bookkeepingsystem簿記制度

Bookkeepingtransactions簿記交易；簿記事項

Bookloss帳面損失

Bookofestimates概算書

Bookoffinalentry終結帳簿；結帳記錄

Bookoffirstrecord原始帳簿

Bookoforiginaldocumentsforpayments支出憑證簿

Bookoforiginaldocumentsforreceipts收入憑證簿

Bookoforiginalentry（entries）原始帳簿

Bookofsecondaryentry轉記帳簿

Bookprofits帳面利益

Booksofaccounts帳簿

Booksofrecords記錄簿

Bookssurplus帳面盈馀；公開盈馀

Bookvalue帳面價值

Borrowedcapital借入資本

Bostonledger波士頓式分類帳

Boughtbook;purchasedaybook;boughtjournal進貨簿

Boughtledger進貨分類帳

Boughtnote賣貨據(jù)；賣貨單

Bounty獎勵金

Branch支店；分店

Branchaccounts支店（分店）帳戶

Branchcashaccount支店（分店）現(xiàn)金帳戶

Branchconsignments（shipments）寄交支店（分店）貨物

Branchcontrolaccount支店（分店）統(tǒng)制帳戶

Branchledger支店（分店）分類帳

Branchledger分店總帳

Branchofficegeneralaccount支店往來帳戶

Branchofficereport支店報告

Brand;chop商標；圓記

Break-evenpoint營業(yè)損益兩平點

Break-upvalue拆卸價值

Broker經(jīng)紀人

Brokerage傭金、手續(xù)費

Brokerageexpenses傭金費用

Brought承前

Broughtforward承前頁

Broughtforwardaccount前期滾結帳目

Budget預算

Budgetaccounts預算帳戶

Budgetallotment分配預算

Budgetallowance預備金

Budgetarydeficit預算虧細

Budgetcontrol預算統(tǒng)制

Budgetenforcement預算執(zhí)行

Budgetestimation概算

Budgetforannualreceipts歲入預算

Budgetforexpenditures歲出預算

Budgetforlocalgovernment地方預算

Budget-making預算的編制

Budgetmessage預算申請書

Budgetprocedure預算程序

Budgetreserve預備金

Budgetstatements預算表

Budgetsystem預算制度

Budgetyear預算年度

Buildingexpenses房屋費用

Buildingfundreserve建筑基金準備

Buildingservice房屋效勞費用

Burden負荷；制造費用

Burdenappointment負荷分配；制造費用分配

Burden-creditaccount己分配負荷(制造費用)帳戶

Burdendistribution負荷分配

Burden-in-process在制負荷(RJmanufacturingexpenses-in-process)

Burdenrates負荷分配

Business營業(yè)商業(yè)；業(yè)務

Carryonbusiness,to營業(yè)

Establishabusiness,to創(chuàng)業(yè)

Giveupabusiness,to停業(yè)；歇業(yè)

Setupabusinessto開業(yè)

Shutupabusinessto停止營業(yè)

Startabusinessto開始

Windup(one-s)businessto閉業(yè)；關店

Businessaccountancy商事會計

Businessday營業(yè)日

Businessenterprise企業(yè)

Businesshours營業(yè)時間

Businesspapers商用單據(jù)；商業(yè)票據(jù)

Businessreports營業(yè)報告

Businesstax,saletax營業(yè)稅；銷售稅

Businesstransaction會計事項（同transaction）

Businessyear;financialyear會計年度；財政年度

Buyingagent辦貨代理人

Buyingcost購入原價

Buyingexpenses購置費用

Buyingoutaninterest購出股份

Buyingquota購置預計額

Buyingrate;buyingprice買價

Buyingrequisition購置請求單

By-laws公司章程

By-productrecoveries副產(chǎn)品抵償數(shù)（指副產(chǎn)品對正產(chǎn)品本錢的抵償數(shù)）

By-products副產(chǎn)品

By-productssales副產(chǎn)品銷售

C:

C.A.;charteredaccountant會計師

Call催繳股款通知書

Callbook催繳股款簿

Callloans通知放款

Callloanssecured活期抵押放款

Callsinarrears延付催繳股款

Call叩capital已催繳股本（包括已收及催繳未收的股本）

Cancelledcheck柱銷支票；付訖支付

Capacityexpenses（生產(chǎn)）能量費用

Capital資本

Capitalaccount資本帳戶

Capitalaccountbalancesheet固定資產(chǎn)負債表

Capitaladjustmentaccount資本調(diào)整帳戶

Capitalassets資本資產(chǎn)

Capitalcharges資本支出（同capitalexpenditures）

Capitaldeficit資本虧細

Capitalexpenditures資本支出

Capitalexpenditureaccount資本支出帳

Capitalexpense集資費用

Capitalfund資本基金

Capitalgains資本利益

Capitalincome資本收益

Capitalization資本總額；資本化（指利益的資本化）

Capitalizationofinterests滾利作本

C叩italizedexpenses資本化的費用

Capitalizedprofits資本化的利益

Capitalizedvalue資本化的價值

Capitalliabilities資本負債（同fundeddebts）

Capitaltransfer資本轉移

Capitallosses資本損失

Capitaloutlays資本支出

Capitalprofits資本利益

Capitalreceipts資本收入

Capitalreturnedtostock-holdersindividends攤還股本

Capitalrevenue資本收益（同capitalincome）

Capitalstock股本帳

Capitalstockauthorized額定股本

Capitalstockcertificate股票（同certificateofstock）

Capitalstockcommon普通股本

Capitalstockoutstanding現(xiàn)發(fā)股本

Capitalstock-preferred優(yōu)先股本

Capitalstocksubscribed已認股本

Capitalstocksubscriptions認繳股本

Capitalsurplus資本盈利

Capitaluncalled未收資本

Captionofaccount會計科目

Cardledger卡片式分類帳

Cardofaccount分類帳目錄

Carriage搬運費

Carriagepaid運費付訖

Carriedforward接后

Carriedover過次頁

Carryingcharges置存資產(chǎn)費用

Carryingcharges儲存支出（指存貨而言）

Carryingcost儲存本錢（指存貨而言）

Carryingvalue儲存價值（指存貨而言）

Cartage-in購貨車力

Cartage-out銷貨車力

Cash現(xiàn)金、現(xiàn)款

Cashaccount現(xiàn)金帳戶

Cashandreceivablestocurrentliabilitiesratio現(xiàn)金及應收款項對流動負債比率

Cashassets現(xiàn)金資產(chǎn)（包括現(xiàn)金、銀行往來、運送現(xiàn)金等工程）

Cashaudit現(xiàn)金審計

Cashbalance現(xiàn)金馀額

Cashbasis現(xiàn)金根底；收付實現(xiàn)根底

Vbeforedelivery現(xiàn)金交貨

Cashbonus現(xiàn)金紅利

Cashbook現(xiàn)金簿；現(xiàn)金收付簿；現(xiàn)金帳

Cashbudget現(xiàn)金預算

Cashcollectionbasis(ofrevenuerealization)收現(xiàn)根底(指營業(yè)收入的實現(xiàn)而言)

CashCr.現(xiàn)金付出

Cashcredit保證放款；活期信用放款

Cashcreditslip現(xiàn)金支出傳票

Cashday;payday付款日

Cashdebitslip現(xiàn)金收偉票

Cashdisbursements現(xiàn)金付出

Cashdisbursementsjournal現(xiàn)金付出日記帳

Cashdiscount現(xiàn)金折扣

Cashdividends現(xiàn)金股利

CashDr.現(xiàn)金收入

Cashheldinforeigncountries存國外現(xiàn)金

Cashier收支員；出納員

Cashier'scheck本票

CashinbankCashinclosedbanks倒閉銀行存款

Cashindeposit存銀行現(xiàn)金

Cashingcheck兌現(xiàn)支票

Cashintransit在運現(xiàn)金

Cashintreasury庫存現(xiàn)金

Cashjournal現(xiàn)金日記帳；現(xiàn)金簿

Cashjournaldaybook現(xiàn)金日記帳

Cashonarrival貨到付現(xiàn)

Cashonbank銀行存款

Cashondelivery現(xiàn)款交貨

Cashonhand手存現(xiàn)金

Cashonbook現(xiàn)金支出簿

Cashpaymentjournal現(xiàn)金付出日記帳

Cashpayments現(xiàn)金支付

Cashpaymentsbook現(xiàn)金付出簿

Cashpurchase現(xiàn)購

Cashreceipts現(xiàn)金收入

Cashreceitsbook現(xiàn)金收入簿

Cashreceiptsjournal現(xiàn)金收入日記帳

Cashremittancenote解款單

Cashreserve現(xiàn)金儲蓄

Cashsaleinvoice現(xiàn)售發(fā)票；；現(xiàn)銷發(fā)票

Cashsales現(xiàn)售；現(xiàn)銷

Cashsalesbook現(xiàn)售簿；現(xiàn)銷簿

Cashsettlement現(xiàn)結

Cashshortandover現(xiàn)金清償基金

Cashslip現(xiàn)金傳票

Cashsurrendervalue(oflifeinsurance)保險積存金

Cashtickets現(xiàn)售票；現(xiàn)銷票

Casualaudit臨時審計

Catalogue目錄

Center-ruledledger中欄分類帳（即設金額欄於帳戶的中間）

Certainannuity確定年金

Certificatebook股票簿

Certificatedeposit證券存款

Certificateofbalancesheet資產(chǎn)負債表證明書

Certificateofcompletionofhandlingovercharge交代證明書

Certificateofdeposit存款證；存款單折

Certificateofindebtedness借據(jù)

Certificateoforigin原貨憑單

Certificateofstock股票

Certifiedaccounts會計師證明的帳目

Certifiedbalancesheet會計師證明的資產(chǎn)負債表

Certifiedcheck保付支票

Certifyingbank付款保證銀行

C.F.invoice貨價及運費發(fā)票

C.F.price貨價及運費價格

Changefunds找換金

Chargeanddischargestatement資金運用表

Chargeanddischargestatementastoincome遺益收支表

Chargeanddischargestatementastoprincipal遺本收益表

Chargeforuse使用費

Chargeoff剔除

Charges費用；借項

Chargesagainstrevenue營業(yè)（.業(yè)入）支出

Chargesales賒售、賒銷

Chargesforremittances,transfers,etc.匯水

Chargesforward費用先付

Chargeside貸方

Chargetickets賒購發(fā)票；賒銷發(fā)票

Chargetocapital資本支出

Chargetoincome營業(yè)（業(yè)入）支出

Charter執(zhí)照

Charteredaccountant會計師

Charterofconcession特許證

Chattelmortgage動產(chǎn)抵押

Chattels動產(chǎn)

Check支票

Checkbook支票簿

Checkbookstubs支票存根簿

Checkcollection支票兌取

Checkcollector支票兌取人

Checkholder持票人

Checkmark核對符號；柱銷記號

Checkregister支票登記簿

Checkingaccounts核對帳目

Checktobearer不記名支票

Checktoorder記名支票

Cheque支票

Chequebook支票簿

Chiefaccountant會計?主任

Chronologicalbooks序時帳簿

Chronologicalrecord序時記錄

Circulatingassets流動資產(chǎn)

Circulatingcapital流動資本

Circulatingliabilities流動負債

Circulationcost流動費用

Claimant'sledger債權人分戶帳

Claimfbradditionalsecurities追力口

Claims債權

Classcostsystem分類本錢制度

Classificationmanual帳戶分類說明

Classificationforaccounts帳戶分類；會計科目分類

Classifiedtrialbalance分類試算表

Cleanbill信用用據(jù)

Cleandraft普通匯票

Clearancesale售低貨

Clearingaccount暫記待結轉帳目

Clearinghouse票據(jù)交換所

Clericalerror(s)記錄錯誤；誤畢

Client委托人

Clientledger委托人分戶帳

"Close-corporation股份不公開公司(即不公開招股的公司)

Closedaccount已結帳戶

Closedmortgage限額抵押

Closing結算

Closingaccounts結帳

Closingbalance期終馀額；期終差額

Closingentries結帳記錄

Closingentry結帳分錄

Closingthebook(s)結帳

Co-insurance共同保險

C.O.D.;cashondelivery交貨收款

Codenumber標號數(shù)碼

Codicil遺囑更改

C.O.D.sales交貨收款銷售

Collateralloans證券擔保放款

Collateralnote附帶期票

Collateralsecurity附屬擔保品

Collateraltrustbonds證券擔保信托公司公司債

Collection徵收；收帳

Collectioncharges代收票據(jù)費

Collectionexpenses收帳費用

Collectionfees代收票據(jù)費

Collectionsreceivableforcustomer未收代付款

Collectiveaccount統(tǒng)經(jīng)帳戶

Collector;billcollector收帳人

Collusion串同舞弊

Columnaranalysis(columnaranalysissheet)多欄分析表

Columnarbooks多欄帳簿

Columnarjoumed多欄日記簿

Columnarrecords多欄記錄

Columnarworksheet多欄計算表

Combinedcostandgeneralledger聯(lián)合本錢及普通分類帳

Combinedjournalandledger聯(lián)合日記分類帳

Combinedstatement聯(lián)合決算表

Commercialbills商業(yè)票據(jù)

Commercialbookke叩ing商業(yè)簿記

Commercialcapital商業(yè)資本

Commercialcredits商業(yè)信用款

Commercialinvoice商業(yè)發(fā)票

Commercialdiscount商業(yè)折扣；商業(yè)貼現(xiàn)

Commerciallettersofcredit商業(yè)信用證

Commercialmuseum商品陳列所

Commercialorganizationandcustomhouse商業(yè)機關及稅關

Commercialpaper商業(yè)票據(jù)

Commercialprofit商業(yè)利益

Commercialregister商業(yè)登記簿

Commercialregistration商業(yè)登記

Commercialtransaction買賣；貿(mào)易

Commercialtraveler;travelingsalesman;roadman;drummer旅彳亍商人；旅彳亍銷貨人；旅行商

Commission(s)傭金；手續(xù)費

Commissionagency代理貿(mào)易

Commissionagent貿(mào)易代理人

Commissionbroker經(jīng)紀人

Commissionforcollection收帳傭金

Commissionmerchant代售商

Commissionsale;consignmentsale委販賣

Commoncost共同本錢

Commondollar等值貨幣

Commonstock普通股

Community共同收益

Companies公司財產(chǎn)

Company公司

Companylaw公司法

Companylimitedbyguarantee保證有限公司

Companylimitedbyshares月殳份有限公司(同corporation;jointstockcompany,limited)

CompanyJsact公司法(Rlawofcorporation)

Comparativebalancesheet比較資產(chǎn)負債表

Comparativebudgetandactualbalancesheet預算與實際資產(chǎn)負債比較表

Comparativebudgetandactualincomesheet預算與實際損益比較表

Comparativecostsheet比較本錢表

Comparativeincomeaccount比較損益表

Comparativeoperatingstatement比較營業(yè)表

Comparativeprofitandlossstatement比較損益表

Comparativestatementofactualandestimateprofitandloss實際及預計損益比較表

Comparativestatementofcostperproductivehour生產(chǎn)小時本錢比較表

Comparativestatementofmonthlycostperproductivehour生產(chǎn)小時每月本錢比較表

Comparativestatementofmonthlyoperativecostperunit工作單位每月本錢比較表

Comparativestatementofoperationcost動作本錢比較表；工作本錢比較表

Comparativestatementofordercosts分外匕本錢比較表

Comparativestatementofproductcosts產(chǎn)品本錢比較表

Comparisonsheet比較用表

Compensationinsurance職工賠償保險

Compensatoryerrors抵銷錯誤(同offsettingerrors)

Compilingcosts集本錢資料

Completeaudit全部審計

Completecost總本錢

Completedetailedaudit全部詳細審計

Completionreport完工報單

Compositebalancesheet綜合資產(chǎn)負債表

Compositeincomesheet綜合損益表

Compositelife平均年齡

Compositepercentagestatement綜合百分率決算表

Compositerate混合率(用於折舊的攤提或負荷的分配)

Compositeratio綜合比率

Compositeturnover綜合周轉數(shù)

Compositiondepreciation綜合折舊

Compoundarbitratedrate聯(lián)合匯兌價率

Compoundarbitration重復匯兌(即兩國以上之匯兌)

Compoundinterest復利

Compoundjournalentry多項分錄式

Condensedbalancesheet簡明資產(chǎn)負債表

Condition品質(zhì)

Conditionofaffaire清算資產(chǎn)負債表(同statementofaffaire)

Conditionalendorsement條件背書

Conditionalsales附條件銷售

Confidentialclerk秘書

Confirmation詢證

Confirmationrequest請證

Consignedgoods寄銷品

Consignee承銷人

Consignment寄銷；寄銷品

Consignmentexpenses寄銷費用

Consignmentgoods寄銷品

Consignment-in(inward)承銷；承專肖品

Consignment-out(outward寄銷；寄銷品

Consignmentprofitandloss寄銷損益

Consignmentrecords寄銷記錄；寄銷記錄

Consignmentsales寄銷品銷售；寄銷品銷售

Consignor寄銷人

Consignor,snote寄銷通知書

Consolidatedbalancesheet合并資產(chǎn)負債表

Consolidateddebts固定債

Consolidatedfundservice固定資金

Consolidatedincomesheets合并損益表

Consolidatedreturns合并收益

Consolidatedstatement合并決算表

Consolidatedstatementofcostofgoodssold合并銷貨本錢表

Consolidatedsuq)lus結合盈馀

Consolidatedsurplusstatement合并盈馀表

Consolidation合并

Consolidationbylease租賃合并

Consolidationbymerger吸收合并

Consolidationbypurchase貝勾置合并

Constantreturn(retrace)收益

Constantcapital不變資本

Constantcost不變本錢；固定本錢；固定費用

Constantexpenses固定費用

Constructionaccount建筑帳

Constructionwork-in-process在建工程

Constructiveaccounting設計會計；設計會計學

Constructiveclosing推定結帳

Consumables消耗品

Consumption行銷；銷路

Contingentassets或有資產(chǎn)

Contingentdepreciation或有折I日

Conlingentfund意外損失基金

Contingentliability或有負債

Contingentprofits或有利益

Contingentreserve意外事項準備金(同reserveforcontingencies)

Continualredemptionsinkingfund償債基金(同sinkingfund)

Continuingappropriation繼續(xù)經(jīng)費；繼續(xù)撥款

Continuingcost繼續(xù)本錢；連續(xù)本錢(對準備本錢而言)

Continuousannuity繼續(xù)年金

Continuousaudit繼續(xù)審計

Continuoussystemofphysicalinventory繼續(xù)盤存制度；繼續(xù)實地盤存制度

Contraaccounts對銷帳戶

Contractgoods契約貨品

Contractinterest約定利息

Contractnote買賣合同

Contractofinsurance保險契約

Contractofsale賣契

Contractor包工者；包造者

Contractrateofinterest約定利率

Contractregister契約登記簿

Contractreserve契約規(guī)定準備

Contractsales契約銷售(銷貨)

Contractualdividend契約規(guī)定股利

Contractualreserve契約規(guī)定準備

Contractualservice雜用支出

Contraentry對銷

Contravaluationaccount對銷計價帳戶

Contributedsurplus捐助盈馀

Contribution分配

Contributionreceipts捐款收入

Control(controlling)account統(tǒng)制帳戶；統(tǒng)制科目

Controllablecosts可統(tǒng)制本錢

Controllableexpenses可統(tǒng)制費用

Controlledaccounts補助帳戶；明細帳戶

Controlledcompany被統(tǒng)制公司

Controlledcorporation被統(tǒng)制公司

Controllingaccount統(tǒng)馭帳戶

Controllingcompany(corporation)統(tǒng)制公司

Controllinginterest統(tǒng)制股權

Controllingrecord統(tǒng)制記錄

Controlofexpenses費用統(tǒng)制

Controlofmerchandise商品統(tǒng)制

Conventionalaccounting會計慣例

Conventionaldepreciation慣例折舊

Conventionalform慣例式(決算表)

Conversion轉換

Conversioninterval復利期間

Convertiblepreferredstock可換優(yōu)先股

Corporatebonds公司債

Corporatesurplus公司盈馀；公債

Corporation股份有限公司

Corporationby-laws公司章程

Corpus遺本〔遺產(chǎn)的本金)

Correctingentry(correctionentries)改正分錄；改正記錄

Cost本錢

Costaccount本錢會計；工業(yè)會計

Costaccountant本錢會計員

Costaccounting本錢會計

Costaccounts本錢帳戶

Costadjustment本錢調(diào)整

Costanalysis本錢分析

Costandfreight貨價加運費

Costaudit本錢審計

Costcenter本錢中心

Costclassification本錢分類

Costclerk本錢記錄員

Costdepartmentexpense本錢部費用

Costdifferentials本錢差異

Costfluctuation本錢變動

Cost-finding本錢計算

Costformulas本錢公式

Costing(costfinding)本錢計算

Cost,insurance,andfreight(C.I.F.)貨價及保險費連運費

Cost,insurancefreightandwarrisks(C.LF.W)到岸價格加兵險

Cost,insurance,freightandcommission(C.I.F.C.)到岸價格加傭金

Cost,insurance,freightandexchange(C.I.F.E.)到岸價格加兌換費

Cost,insurance,freight,commissionandinterest(C.LF.C.L)到岸價格加傭金及利息

Costjournal本錢日記帳

Costledger本錢分類帳

Costlessdepreciation本錢減折舊

Costmanual本錢會計規(guī)程

Costmemo本錢通知單

Costofby-productsales副產(chǎn)品銷售本錢

Costoffloorspace地位本錢

Costofgoodsmanufactured制成品本錢

Costofgoodsmanufacturedandsold制銷貨品本錢

Vofgoodssold銷貨本錢

Costoflabor人工制造(同laborcost)

Costof(to)manufacture制造本錢

Costofmaterial原料本錢；材料本錢

Costofoperation運作本錢

Costofprintingnotes兌換券制造費

Costofproduction生產(chǎn)本錢

Costofremittingspecie送現(xiàn)費

Costofreproduction再生產(chǎn)本錢

Costofsales銷貨本錢

“Costormarketz，本錢或市價

“Costormarketwhicheverislowerw本錢與市價熟低

Costperiod本錢期間

Cost-plus本錢加成

Costplusaprofit本錢加利

Costpluscontract本錢加利契約

Costprice本錢價格

Costrateperunit單位本錢率

Costrecords本錢記錄

Costreport本錢報告

Costsheet本錢單

Coststatement本錢表

Costsummarizingrecords本錢，總i己錄

Costsystem本錢制度

Costtag本錢標簽

Costtomakeandsell制銷本錢

Costunit本錢單位

Costvalue本錢價值

Costvariance（costvariation）本錢差異

Counterfoil存根

Counter-sign副署；會記

Counting-housebooks商號帳簿

Coupon息票；本息票；股利票

Couponbond附息票債券

Couponregister息票登記簿

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