有效英語詞匯

實用熱門英語詞匯AAbility能力abilitytobay購買能力abilitytoborrow借款能力abilitytocompete竟爭能力abilitytopay支付能力abilitytorepayloan倡償還借款能力Above高于，在...之上abovenorm限額以上aboveparvalue高于票面價值Absolute絕對的absoluteadvantage絕對優(yōu)勢absoluteliability絕對賠償責任absoluteownership絕對所有權Accelerated加速的acceleratedamortization加速攤銷accelerateddepreciationmethods加速折舊法Accept接受，承兌acceptaclaim接受索賠accepttopay承兌Acceptable可接受的acceptableprice可接受價格acceptableprinciple公認的原則Acceptance接受，承兌，認可acceptancebank承兌銀行acceptancebill承兌票據(jù)acceptancecontract承兌合同acceptancecredit承兌信用acceptancepayable應付承兌匯票acceptancecommission承兌手續(xù)費acceptanceletterofcredit承兌信用證acceptanceinspection驗收acceptancerate票據(jù)貼現(xiàn)率Accepted接受的，已承兌的acceptedbill已承兌票據(jù)acceptedcheck保付支票acceptedletterofcredit已承兌信用證Accommodation通融According根據(jù)，按照accordingtoexistinglaw根據(jù)現(xiàn)行法律accordingtostockexchangepractice按照證券交易慣例Account帳戶，會計科目accountbalance帳戶余額accountpayable應付帳款accountreceivable應收帳款accumulationaccount累積帳戶assetsaccount資產(chǎn)帳戶bankaccount銀行帳戶capitalaccount資本帳戶cashaccount現(xiàn)金帳戶checkingaccount支票帳戶clearingaccount清算帳戶，結算帳戶commissionaccount傭金帳戶costaccount成本帳戶depositaccount存款帳戶doubtfulaccount可疑帳戶equityaccount股本帳戶expensesaccount開支帳戶foreigncurrencyaccount外匯帳戶frozenaccount凍結帳戶groupaccount集團帳戶inventoryaccount存貨帳戶investmentaccount投資帳戶journalaccount日記帳ledgeraccount分類帳帳戶liabilityaccount負債帳戶overdrawnaccount透支帳戶propertyaccount財產(chǎn)帳戶savingsaccount儲蓄帳戶Accountant會計師CertifiedPublicAccountant(CPA)注冊會計師chiefaccountant總會計師costaccountant成本會計Accounting會計，會計學accountingclassification會計科目分類accountingcycle會計周期accountingdepreciation帳面折舊accountingequation會計方程式accountingfirm會計事務所accountinginformation會計信息accountingprinciplesforbusinessenterprise企業(yè)會計原則accountingstatement會計報表accountingsystem會計系統(tǒng)accountingyear會計年度accrualbasisaccounting權責發(fā)生制會計方法記帳cashbasisaccounting現(xiàn)金會計方法記帳Accrued應計的accruedexpensespayable應計未付費用accruedincome應計收入accruedinterestonbonds應計債券利息accruedinterestoninvestment應計投資利息accuredinterestpatable應計未付利息accruedliability應計負債accruedprofit應計利潤accruedtaxes應計稅款Accumulated累計的accumulatedamount累計額accumulatedearnings累計收益accumulatedfunds公積金accumulatednetincome累計凈收益accumulatedprofit累計利潤Accumulating累計的accumulatingcapital累計資本accumulatinglosses累計損失Acidratio流動比率Acquiringenterprise購方企業(yè)Acquisition（公司間的）收購，獲得acquisitionagreement收購協(xié)議acquisitionapproach收購方法acquisitioncriteria收購標準acquisitioncost收購成本acquisitionprice收購價格acquisitionprocess收購過程acquisitionprogram收購程序acquisitionvalue購置價值friendlyacquisition善意收購(hostiletakeover)敵意收購internalacquisitionteam內(nèi)部收購小組internationalacquisition國際收購Across-the-board全面的across-the-boardcut全面削減across-the-boardtariffreduction全面降低關稅Act法令，條例actofbankruptcy破產(chǎn)法actofGod天災Actual現(xiàn)實的，實際的actualassets實際資產(chǎn)actualcashvalue實際現(xiàn)金價值actualcapital實際資本actualcost實際成本actualdepreciation實際折舊actualvalue實際價值Add增加add-back加回add-oninterest追加利息Added增加的addedvalueofindustrialoutput工業(yè)增加值addedvaluetax增值稅Additional附加的，額外的additionalbudget追加預算additionalcharge附加費additionalearnings額外收入additionalfirst-yeardepreciation第一年額外折舊additionalmarkon額外加成additionalpaid-incapital溢繳資本additionallocaltax附加地方稅additionalwage附加工資Adequate適當?shù)?，適度的adequateamountofthemoneysupply適度貨幣供應量adequategoldandforeignexchangereserve適度黃金外匯儲備Adjudge宣判，裁定adjudgeafirmasbankruptbythecourt法庭裁定某企業(yè)破產(chǎn)Adjudgement宣判，裁決Adjudicationofbankruptcy宣告破產(chǎn)Adjustable可調(diào)整的adjustablemortgageloan(AML)可調(diào)整抵押貸款Adjusted調(diào)整后的adjustedacquisitioncost調(diào)整后購置成本adjustedbase調(diào)整后基數(shù)adjustedbookbalance調(diào)整后的帳面余額adjustedgrossincome調(diào)整后的凈收入adjustednetprofit調(diào)整后的凈利潤Adjustment調(diào)整adjustmentaccount調(diào)整帳戶adjustmentofexchangerate匯率調(diào)整adjustmentofindustrialstructure產(chǎn)業(yè)結構調(diào)整adjustmentofinterestrate利率調(diào)整adjustmentofprice價格調(diào)整Administered管制的administeredprice管制價格，限價Administration行政，管理administrationbudget行政預算administrationcost管理費用administrationdepartment行政部門Administrative行政的，管理的administrativeaction行政裁定administrativeauthority行政管理當局administrativebureau管理局administrativecourt行政法院administrativedivisions行政區(qū)劃administrativedistrict(area)行政區(qū)administrativeexpense管理費用，行政費用，辦公費用administrativeinterference行政干預administrativeintervention行政干預administrativelaw行政法administrativemanagement行政管理administrativemeasure行政措施administrativeofficial行政官員administrativeorganization行政機構administrativepenalty行政罰金Administrator行政官，管理人員Advance預付advanceaccount預付帳戶advancecharge預付費用advancepayment預先付款advancereceived暫收款Adverse逆的adversebalance貿(mào)易逆差，收支赤字Advertisement廣告classifiedadvertisement分類廣告Advertising廣告，廣告業(yè)advertisingcosts廣告費用advertisingcreative廣告創(chuàng)意advertisingplanning廣告策劃Advisory咨詢的advisorycommittee資詢，顧問委員會advisoryexpense咨詢費advisoryserviceininvestment投資咨詢服務Affiliated附屬的，聯(lián)營的affiliatedbusiness聯(lián)營企業(yè)affiliatedcompany聯(lián)營公司affiliatedcorporation聯(lián)營公司affiliatedgroup聯(lián)營集團After在...之后after-acquiredpropertyclause后取得財產(chǎn)條款after-saleservice售后服務after-taxincome稅后收入after-taxprofit稅后利潤after-taxrealrateofreturn稅后實際收益率Age-lifemethod按使用年限折舊法Agency代理，經(jīng)銷agencycontract代理合同agencyfee代理費agencyforgovernmentfunds政府基金代理人agencygeneral總代理Agent代理人，代理商agentservice代理業(yè)務Aggregate總計，總合，合計aggregateamount總金額aggregatebalance綜合平衡aggregatedemand總需求量aggregateearningsvalue總收益值aggregateincome收入總額aggregateinvestment投資總額aggregatelosses累計損失aggregatesocialcapital社會總資本aggregatesupply總供給量Agreement協(xié)議，契約，合同agreementinintent意向協(xié)議書arbitrationagreement仲裁協(xié)定clearingagreement清算協(xié)定collateralagreement抵押契約，擔保協(xié)定Aid-the-poorprogramme撫貧計劃Alien外國的，外僑alienbank外國銀行aliencorporation外國公司alienproperty外國財產(chǎn)Alienation轉讓All-purposefinancialstatement通用財務報表Allwashedup企業(yè)倒閉Allocatedcost已分攤成本Allocatedcostoffixedassts固定資產(chǎn)折舊Allocation分配，分攤allocationofmarket市場分配allocationofpurchaseprice購置價格分攤（指成套設備）allocationofquota配額分配allocationofresources資源分配allocationofshares股金分配allocationoptimum最優(yōu)配置allocationstoaccountingperiods會計期間內(nèi)的分攤allocationsofspecialdrawingrights特別提款權分配額Allotment撥款Amendment修改amendmentofregister變更登記AmericanInstituteofCertifiedPublicAccountants美國注冊會計師協(xié)會（AICPA)AmericanSocietyofAppraisers(ASA)美國評估師協(xié)會Amortization攤銷，攤還amortizationfund償債基金amortizationofbondissuedexpense債券發(fā)行費攤銷amortizationoffixedasset固定資產(chǎn)攤銷amortizationofloan分期償還貸款amortizationschedule攤銷表Amount數(shù)量，總額，合計amountguaranteed擔保額amountofinvestment投資額amountofsales銷售額Analysis分析analysisofassetschanges資產(chǎn)變動分析analysisofbalancesheet資產(chǎn)負債表分析analysisofbusinessprofit企業(yè)利潤分析analysisofcapitalchanges資本變動分析analysisofchangesinfinancialposition財務狀況變動分析analysisofvariance方差分析financialstatementanalysis財務報表分析grossprofitanalysis毛利分析investmentanalysis投資分析marketanalysis市場分析macroanalysis微觀分析qualitativeanalysis定性分析quantitativeanalysis定量分析ratioanalysis比率分析returnanalysis回報分析salesanalysis銷售分析Analyticalmodel分析模型Annual年度的annualaccounting年度決算annualaudit年度審計annualbalancesheet年終決算表annualbudget年度預算annualearnings年收益annualinterest年息annualfinancialreport年度財務報告annualrevenue年營業(yè)收入annualsummary年度匯總表Anti-corruption反腐敗Anti-dumpling反傾銷Anti-monopoly反壟斷Anti-profiteering反暴利Anticipated預期anticipatedcostmethod預期成本法anticipatedcostvaluation預期成本估計anticipatedinterest預期利息AntitrustLaw反托拉斯法Application申請applicationforregistration申請注冊，申請登記applicationform申請表applicationright認購權Apportionment分攤，分派Appraisal評估，鑒定appraisalhandbook評估手冊appraisalofmachineryandequipment機械設備評估appraisalofrealestate不動產(chǎn)評估appraisalprocedure評估方法appraisalreport評估報告standardofprofessionalappraisalpractice評估操作規(guī)范Appraiser評估師Approach方法contingencyapproach變應方法Appreciation增值appreciationofcurrency貨幣增值appreciationoffixedassets固定資產(chǎn)增值Appropriation撥款appropriationsfromstatetreasury國家預算撥款Arbitrage套匯，套利，仲裁arbitrageofexchange套匯arbitragerate套匯率arbitragetransaction套匯交易Abitration仲裁arbitrationclause仲裁條款arbitrationcommittee仲裁委員會arbitrationcourt仲裁庭arbitrationinlaw依法仲裁Archival檔案Arrangement安排，協(xié)定arrangementinbankruptcycourt破產(chǎn)法庭內(nèi)的協(xié)調(diào)arrangementoutofbankruptcycourt不經(jīng)破產(chǎn)法庭協(xié)調(diào)paymentarrangement支付協(xié)議Article條款，章程，文章Articles協(xié)定，協(xié)議，條款articlesofagreement協(xié)定條款articlesofincorporation公司章程articlesofpartnership合伙條款Assemblyline組裝線Assess評估資產(chǎn)或稅款，確定稅款Assessment評定稅額，資產(chǎn)評估assessmentofduty定稅assessmentofloss估損Assessor估稅員，估價人Asset資產(chǎn)assetaccount資產(chǎn)帳戶assetdepreciationrange資產(chǎn)折舊幅度assetdisposal資產(chǎn)處置assetholdings資產(chǎn)持有量assetinventoryshorts資產(chǎn)盤虧assetinventorysurplus資產(chǎn)盤盈assetliabilityratio資產(chǎn)負債比率assetretirement資產(chǎn)報廢assetrevaluation資產(chǎn)重估Assets+Liability=Owner’sEquity資產(chǎn)加負債等于所有者權益assetschangestatement資產(chǎn)變動表assetsdisposal資產(chǎn)處置assetsmanagement資產(chǎn)管理assetsoutofaccounts帳外資產(chǎn)assetsstructure資產(chǎn)結構assetsturnoverratio資產(chǎn)周轉比率capitalassets資本資產(chǎn)currentassets流動資產(chǎn)earningassets有收益的資產(chǎn)fixedassets固定資產(chǎn)fixedassetsinventoryshorts固定資產(chǎn)盤虧fixedassetsinventorysurplus固定資產(chǎn)盤盈fixedtangibleassets固定有形資產(chǎn)grossassets總資產(chǎn)netcurrentassets流動資產(chǎn)凈值netvalueoffixedassets固定資產(chǎn)凈值non-ledgerassets帳外資產(chǎn)non-productiveassets非生產(chǎn)性資產(chǎn)originalvalueoffixedassets固定資產(chǎn)原值physicalassets實物資產(chǎn)pledgedassets抵押資產(chǎn)productiveassets生產(chǎn)性資產(chǎn)returnonassets資產(chǎn)收益Assignor轉讓人Assignment轉讓，轉讓證書assignmentclause轉讓條款assignmentofmarketingright經(jīng)銷權轉讓assignmentofproperty產(chǎn)權轉讓Assigns受讓人Association團體，協(xié)會，聯(lián)合會associationofconsumers消費者協(xié)會associationofshareholders股東聯(lián)合會Assurance保險endowmentassurance養(yǎng)老保險lifeassurance人壽保險Atpar平價，按票面價值Attachment查封attachmentledger查封帳冊attachmentofdebtor’sproperty查封債務人財產(chǎn)Attract吸引，吸收attractforeigninvestment吸收外資Auction拍賣Audit審計annualaudit年度審計auditcertificate審計證書AuditLaw審計法auditoffinancialstatement財務報表審計externalaudit外部審計legallyrequiredaudit法定審計Auditingfirm審計公司Auditor審計師Authority授權，當局，管理機關Authorized法定的，經(jīng)審定的authorizedagent全權代理人authorizedbank指定銀行，授權銀行authorizedcapital法定資本authorizedrepresentative受權代表authorizedstock核定股份Auxiliaryaccount輔助帳戶Available可用的，可得到的availableassets可用資產(chǎn)availableresources可用資源Average平均數(shù)averageassetlife平均資產(chǎn)壽命averageearnedratio平均收益率averageindexnumber平均指數(shù)averagerateofprofit平均利潤率averagerateofreturn平均報酬率Babybond小額股票Background背景backgroundinvestigation背景調(diào)查backgroundmaterial背景材料Bad壞的badaccount壞帳，呆帳baddebtloss壞帳損失baddebtrecovey呆壞帳收回badtitle失效產(chǎn)權Balance余額，結余，差額，平衡adversebalance收支逆差balancebudget平衡預算balanceofinternationaltrade國際貿(mào)易差額balanceofpayment國際收支balancesheet資產(chǎn)負債表balancesheetaudit資產(chǎn)負債表審計balancesheetclassification資產(chǎn)負債表分類balancesheetevaluation資產(chǎn)負債表評價closingbalance期末差額creditbalance貸方余額foreigncurrencybalance外匯余額keepbalance保持平衡lossbalance失去平衡negativebalance逆差retainedbalancefromforeignexchangerevenue外匯收入留成余額summarybalancesheet資產(chǎn)負債匯總表Bank銀行all-purposebank通用銀行bankaccountbalance銀行存款余額bankbalancesheet銀行財務狀況表bankcredit銀行信貸bankdebt銀行債務bankdiscountrate銀行貼現(xiàn)率bankholdingcompany銀行控股公司bankinterest銀行利息bankline銀行信用額度bankloan銀行借款bankrate銀行貼現(xiàn)率bankreserve銀行準備金bank’sbuyingrate銀行買價bank’scallloan銀行同行拆借bank’ssellingrate銀行賣價clearingbank清算銀行commercialbank商業(yè)銀行cooperativebank合作銀行mortgagebank抵押銀行Banking金融，銀行業(yè)bankinginstitution金融機構BankingLaw銀行法bankingsector銀行部門Bankrupt破產(chǎn)bankrupt’sassets破產(chǎn)者的財產(chǎn)Bankruptcy破產(chǎn)actofbankruptcy破產(chǎn)法案arrangementinbankruptcycourt迫產(chǎn)法庭調(diào)解bankruptcyadministrator破產(chǎn)管理人bankruptcyamendmentact破產(chǎn)修正案bankruptcycodechapter7---liquidation破產(chǎn)法第7章（清算）bankruptcycodechapter11---reorganization破產(chǎn)法第11章(重組）bankruptcycourt破產(chǎn)法院bankruptcydebtor破產(chǎn)債務人bankruptcyjudge破產(chǎn)判決bankruptcylaw破產(chǎn)法bankruptcynotice破產(chǎn)公告bankruptcyordinance破產(chǎn)條例bankruptcypetition要求宣布破產(chǎn)bankruptcyproceedings破產(chǎn)程序bankruptcyrules破產(chǎn)規(guī)定bankruptcytrustee破產(chǎn)受托人declarationofbankruptcy宣布破產(chǎn)Bargain議價，討價還價Basic基本的，基礎basicaccount基本帳戶basicaccountingunit基本核算單位Bear空頭，賣空bearaccount空頭帳戶bearmarket熊市，淡市beartransaction空頭交易Beat還價，殺價Belowpar低于票面價值Benchmark基準Benefit利益，受益，福利，津貼benefitcountry受惠國benefitfundforemployees職工福利基金benefitprogram福利計劃Benefited受益的benefitedparty受益方Benevolentfund慈善基金B(yǎng)eta貝塔（與股票相關的）系數(shù)betariskmeasurement貝塔風險系數(shù)測定Bid投標，報價，出價bidbond投標押金bidopeningdate開標日期bidprice買方出價callforbid招標invitebid招標Bidder投標人，投標商Bidding投標，出價biddingdocuments標書BigBoard指美國紐約股票交易所BigSix指美國六大會計事務所BigThree指美國三大汽車公司Bilateral雙邊的bilateralagreement雙邊協(xié)議bilateralloans雙邊貸款bilateraltrade雙邊貿(mào)易Bill票據(jù)，帳單，發(fā)票，鈔票billreceivableaccount應收票據(jù)帳戶treasurybill國庫債券Black黑色的，黑市的blankmarketprice黑市價格blackmarkettransaction黑市交易Blank空白的blankcheck空白支票Blanket一攬子的blanketinsurance統(tǒng)括保險blanketmortgage一攬子抵押Bluechip蘭籌股Blue-chipshare頭等股票Blue-chipstock熱門股票Blue-collarworker蘭領工人Blue-skylaw蘭天法（防欺詐憑空發(fā)行股票的法律）Board董事會，委員會，理事會boardchairman董事長boardmeeting董事會議boardofadministration董事會，理事會boardofarbitration仲裁委員會boardofaudit審計委員會boardofdirectors董事會，理事會boardofexecutivedirector執(zhí)行董事會，執(zhí)行委員會boardofmanager’s理事，董事boardofsupervisors監(jiān)事會boardoftrustees受托委員會Bond債券，證券，公債bondbroker債券經(jīng)紀人bondcreditor債券債權人bonddiscount債券折價bondissue債券發(fā)行bondmarket債券市場bondpremium債券溢價bondratingagency債券評級機構bondyield債券收益callablebond通知償還債券convertiblebond可轉換債券governmentbond政府債券junkbond拉圾債券listedbond掛牌債券，上市證券mortgagebond抵押債券municipalbond市政債券preferencebond優(yōu)先債券，優(yōu)先股registeredbond記名債券treasurybond國庫債券unlistedbond未掛牌債券，未上市證券Bonded保稅的，有抵押的bondedarea保稅區(qū)bondedfactory保稅工廠bondedgoods保稅貨物bondedwarehouse保稅倉庫Bonus獎金，紅利，津貼bonusissue發(fā)放紅利股bonus-percentageofprofit利潤率分紅bonusshare分紅股，紅利股Book書籍，帳簿，記帳，定票，訂貨bookdepreciation帳面折舊book-entrysecurities記帳證券bookinventory帳面庫存bookofaccount帳簿bookprofit帳面利潤bookvaluepershare每股帳面價值Boom繁榮，景氣Borrow借入borrowmoneyoncredit信用借款Borrowed借入的borrowedcapital借入資本borrowedfunds借入資金borrowedreserve借入準備金B(yǎng)orrowing借款，借用borrowingcost借款成本borrowinglimit借款限額borrowingrate借款利率Bottleneck瓶頸Boycott抵制boycottforeigngoods抵制外國貨Branch分支機構，分公司，分行branchbalancesheet分支機構資產(chǎn)負債表branchfinancialstatement分支機構財務報表Brand商標，牌號brandequity商標資產(chǎn)，品牌資本brandmark商標brandshare品牌市場占有率brandvalue商標價值Breach違反，不履行breachofagreement違反協(xié)議breachofcontract違反合同Break-evenanalysis損益兩平分析Break-evenpoint損益兩平點Breakdown按細目分類Bribe賄賂Bribee受賄人Briber行賄人Bribery行賄，受賄Broker經(jīng)濟商Budget預算budgetaccounting預算會計budgetact預算法案budgetdeficit預算赤字budgetmessage預算咨文budgetofcentralgovernment中央預算budgetoflocalgovernment地方預算budgetplanning編制預算Budgetary預算的budgetaryaccount預算帳戶budgetaryrevenue預算收入Build建立buildmodernenterprisessystem建立現(xiàn)代企業(yè)制度Bull買方，買空，多頭bullmarket牛市，漲市Burden負擔socialburden社會負擔Bureau局administrativebureauofstate-ownedproperty國有資產(chǎn)管理局Business營業(yè)，經(jīng)營，商業(yè)，企業(yè)，業(yè)務businessadministration企業(yè)管理，工商管理businessassets營業(yè)資產(chǎn)businesscompetition商業(yè)竟爭businesscredit商業(yè)貸款businessefficiency經(jīng)濟效率businessentity企業(yè)實體businessethics商業(yè)道德businesslicense營業(yè)執(zhí)照businessmanagement企業(yè)管理businessperformance經(jīng)營成績businesspolicy經(jīng)營方針businessrepresentative商務代表businessrisk經(jīng)營風險businessstrength業(yè)務實力businesstax營業(yè)稅businessvaluation經(jīng)濟評價，企業(yè)評估Buy-backagreement回購合同Buyinstock購入股票Buyer買方buyerbehavior買方行為buyer’scredit買方信貸buyer’smarket買方市場CCancel取消，作廢cancelacontract取消合同canceladebt銷帳Cancellation注銷，解約cancellationamount注銷金額Canceled已注銷，已取消Candidate候選人，候選者candidatesforacquisition收購候選對象Capacity能力capacityofcompetition竟爭能力capacitytopay支付能力creditcapacity償債能力payingcapacity支付能力purchasingcapacity購買力Capital資本，股本additionalpaid-incapital追加股本金borrowedcapital借入資本businesscapital企業(yè)資本capitalaccount資本帳戶capitalaccumulation資本積累capitalappreciation資本增值capitalandliabilityratio資本負債比率capitalappreciation資本增值capitalassetsaccount資本資產(chǎn)賬戶capitalauthorized法定資本，核定資本capitalbudget資本預算capitalconstructioninvestment基本建設投資capitalcost資本成本，資本費用capitalcreditcertificate資本信用證書capitaldeficit資本虧損capitalexportcountry資本輸出國capitalincash現(xiàn)金資本capitalinbudget預算內(nèi)資金capitalincrease增資capitalinput資本投入capitalinvestment資本投資capitallease資產(chǎn)租賃capitalloan資本借貸capitalloss資本損失capitalmarketrate資本市場利率capitalnetworth資本凈值capitalpaidin實收資本，已繳資本capitalratio資本比率capitalreorganization資本重組，資本改組capitalreserve公積金，準備金capitalshortage資金短缺capitalstock股本，股金總額capitalstructure資本結構capitalsurplus公積金，資本盈余capitaltransfertax資本轉移稅capitalturnover資金周轉，資本周轉capitalvalue資本價值circulatingcapital流動資本，流通資本commoditycapital商品資本constantcapital不變資本corporatecapital公司資本currentcapital流動資本deadcapital呆滯資本disposablecapital閑置資本entitycapital自有資本financingcapital金融資本groupcapitals集團資本idlecapital呆滯資本monetarycapital貨幣資本networkingcapital凈流動資金nominalcapital名義資本，額定資本originalcapital原始投資privatecapital私人資本productioncapital生產(chǎn)資本returnoncapital資本收益率sharecapital股本venturecapital風險資本，投機資本weightedaveragecostofcapital(WACC)加權平均資本成本Capital-intensive資本集約型的，資本密集型的Capitalization資產(chǎn)化capitalizationrate資產(chǎn)化率capitalizationratio資產(chǎn)構成比率Carry-over結轉carry-overoflosses虧損結轉carry-overofstock庫存結轉Cash現(xiàn)金cashaccount現(xiàn)金帳戶cashassets現(xiàn)金資本cashaudit現(xiàn)金審計cashbalance現(xiàn)金余額cashequivalent視同庫存現(xiàn)金cashflowanalysis現(xiàn)金流量分析cashinbank銀行現(xiàn)金cashinhold庫存現(xiàn)金cashpayment現(xiàn)金支付cashpurchase現(xiàn)金購買cashtransaction現(xiàn)金交易freecashflows活動現(xiàn)金流Catalog目錄，產(chǎn)品目錄Central中心的，集中的centralbank中央銀行centralgovernment中央政府centralmanagement集中管理centralpurchasing集中采購，統(tǒng)購centralselling集中銷售，統(tǒng)銷Centralization集中管理方式，集中化centralizationanddecentralization集中與分散Certain某，某些，確定的，一定的certainareas某些地區(qū)certainlevel某一水平Certificate執(zhí)照，證書，簽證certificatefee證明費，登記費certificateforimportinspection進口檢驗證書certificateofaudit審計證書certificateofincorporation公司登記執(zhí)照certificateofownership財產(chǎn)所有權證書certificateofsubscription認股證書certificateoftitle產(chǎn)權證書certificateoftraining培訓證書certificateoncapitalverification驗資證書Certified注冊的，合格的certifiedappraiser注冊評估師certifiedcopy正式核準的副本certifiedfinancialstatement經(jīng)會計師證明的財務報表certifiedinvoice證實發(fā)票certifiedmanagementaccountant(CMA)注冊管理會計師certifiedmortgage證實抵押certifiedpublicaccountant(CPA)注冊會計師Chainstore連鎖商店Chairmanoftheboard(ofdirectors)董事會主席，董事長Challenge挑戰(zhàn)Change變化，變動changeinvalueofcurrency幣值變動changeinfinancialposition財務狀況變動changeofownership變更所有權changeofregistration變更登記changeoftitle產(chǎn)權變更，所有權變更changerecord變動記錄changerequest變動請求Channel渠道channelsofdistribution分銷渠道channelintermediaries渠道中間商channelmargin渠道毛利Chaptereleven,bankruptcycode破產(chǎn)法第十一章Charge費用，負責additionalcharge附加費用chargeanddischargestatement資金收支表chargeoff注銷，沖銷extracharge額外費用freeofcharge免費incharge主管，負責nocharge免收費用Charges費用，手續(xù)費，運費financecharges財務費用Cheap廉價的，便宜的cheapcredit低利貸款cheaplabourforce廉價勞動力cheapmoneypolicy低息貨幣政策Check檢查，核對，支票checkaccount支票帳戶checkfortransfer轉帳支票checkupaccount對帳Cheque支票Chief首領，首席chiefaccountant總會計師chiefauditor總審計師chiefengineer總工程師chiefexecutiveofficer(CEO)首席執(zhí)行官chieffinancialofficer(CFO)主要財務負責人chiefoperatingofficer(COO)主要執(zhí)行人員CIF(cost,insurance,andfreight)到岸價Circulation流通，循環(huán)circulationarea流通領域commoditycirculation商品流通currencycirculation貨幣流通Civil民用的，民事的civilaction民事訴訟CivilLaw民法civilliability民事責任civilpenalty民事罰款civilright民權Claim要求權，索賠，債權claimofownership所有權要求claimtoproperty索賠財產(chǎn)claimstatement索賠清單Classification分類，科目classificationitem分類項目classificationofaccounts帳戶分類classificationofassets資產(chǎn)分類classificationofproperty財產(chǎn)分類classificationschemes分類表Classified分成類的classifiedbalancesheet分類資產(chǎn)負債表classifieddepreciation分類折舊Clause條款Client顧客Closed封閉的closedaccount已結帳戶closedcorporation封閉式公司closedeconomy封閉經(jīng)濟closed-endmortgage限額型抵押closed-endmutualfund限額共同基金Closelyheldcompany封閉型控股公司Closing結算，結帳，收盤closingaccount結帳，結算closingcost成交價closinginventory期末存貨closingoftheexchange交易所收盤closingprice收盤價格closingthetransaction交易結束Coastal沿海的coastalareas沿海地區(qū)Code法典，法規(guī)，代碼civilcode民法commercialcode商法criminalcode刑法postalcode郵政編碼Coding編碼codingofaccount帳戶代碼codingofassets資產(chǎn)代碼codingfrom編碼形式Coexistanceofvariouseconomiccomposition多種經(jīng)濟成分共存Collection托收Collective集體的，集合的collectivecontract集體合同collectiveeconomy集體經(jīng)濟collectiveenterprise集體企業(yè)collectivelaboragreement集體勞動合同collectiveownership集體所有制collectiveproperty集體財產(chǎn)Colony殖民地semi-colony半殖民地Combination聯(lián)合，聯(lián)營，合并combinationforsharingbusiness合伙經(jīng)營combinationofenterprise企業(yè)合并verticalcombination縱向合并Combinedenterprise聯(lián)合企業(yè)Commerce商業(yè)，貿(mào)易Commercial商業(yè)的，商務的，貿(mào)易的commercialcreditinsurance商業(yè)信用保險commercialenterprise商業(yè)企業(yè)commercialloan商業(yè)貸款Commercialization商品化，商品化能力commercializationofhousing住房商品化Commission傭金，銀行手續(xù)費agencycommission代理手續(xù)費commissionrate傭金率Commissioner局長，專員Commitment保證，承諾Committee委員會Commodity商品commoditycirculation商品流通commodityeconomy商品經(jīng)濟commodityexchange商品交易（所）commodityfuture商品期貨commoditymarket商品市場commoditypriceindex商品價格指數(shù)commoditypurchasingpower商品購買力commoritytransaction商品交易Common共同的commonmarket共同市場commonproperty共同財產(chǎn)commonstock普通股commonstockfunds普通股信托投資基金Community團體，社區(qū)，共同體communityeconomy公共經(jīng)濟communityfacilities公共設施communityofnations國際社會communityproperty團體財產(chǎn)，共有財產(chǎn)Company公司companyfunds公司基金companylimitedbyshares股份有限責任公司companyoflimitedliability有限責任公司companyofunlimitedliability無限責任公司companywithlimitedliability有限責任公司controlledcompany受控制公司，子公司controllingcompany控股公司foreign-ownedcompany外國公司insurancecompany保險公司joint-stockcompany股份公司lifeinsurancecompany人壽保險公司loanandtrustcompany信托公司parentcompany母公司privatecompany非上市公司publicservicecompany公用服務公司stockcompany股份公司utilitycompany公用事業(yè)公司underwritingcompany擔保公司Comparable可比的comparableprice可比價格comparabletransactionsanalysis可對比交易分析Comparedwithlastyear與上年比較Compensation補償，賠償compensationtrade補償貿(mào)易Competition競爭perfectcompetition完全竟爭imperfectcompetition不完全竟爭monopolisticcompetition壟斷竟爭purecompetition純竟爭Competitive競爭的competitivebidding競爭招標competitiveindustry競爭性產(chǎn)業(yè)competitivemarket競爭市場competitiveposition竟爭地位competitivepower競爭能力competitiveprice競爭價格Competitor競爭對手Complementarity經(jīng)濟互補性Composite綜合的，合成的compositedepreciationrateoffixedassets固定資產(chǎn)綜合折舊率Composition成分，組成compositionofasset資產(chǎn)構成compositionofcapital資本構成compositionofcreditors債權人組成情況compositionofindustry產(chǎn)業(yè)構成Compound復合的，混合的compoundamountofone一元的復利本利和compounddiscount復利帖現(xiàn)息compoundgrowthrate復合增長率compoundinterestdepreciation復利折舊Comprador買辦comprador’scapital買辦資本Comprehensive綜合的，全面的comprehensiveanalysis綜合分析comprehensivedevelopmentofeconomy經(jīng)濟綜合發(fā)展comprehensiveinsurance綜合保險comprehansivenationalpower綜合國力Compulsory強制的，強迫的compulsoryarbitration強制仲裁compulsorymeasure強制手段Computerizedaccounting電算化會計Concentricacquisition集中收購Confidence信任，信用confidencecoefficent置信系數(shù)confidenceinterval置信區(qū)間confidencelevel置信水平Confirmation確認，認可confirmationinwriting以書面形式確認Confirmed確認的，確定的confermedbanker’scredit確認的銀行信用證confermedirrevocableletterofcredit保兌的不可撤銷的信用證Conflict沖突，抵觸conflictofinterest利益沖突Conglomerate綜合大企業(yè)，集團企業(yè)conglomeratemerger集團企業(yè)合并Consolidated合并的，綜合的consolidatedbalancesheet合并資產(chǎn)負債表consolidatedfinancialstatement合并決算表consolidatedincomestatement合并損益表，綜合損益表consolidatedprofitandlossstatement匯總損益表consolidatedretainedearning合并留存收益consolidatedstatement匯總報表Consolidation聯(lián)合consolidationbylease租賃式合并consolidationbymerger兼并式合并Consortium財團consortiumbank國際銀行財團Constant不變因素，常數(shù)constantcapital不變資本constantcost固定成本constantdollars不變美元，定值美元constantgrowthrate固定增長率constantprice不變價格，固定價格Constituent組成部分，成分constituentcompany子公司Construction建筑，施工，建設constructionbalancesheet基建資產(chǎn)負債表constructionbond基建公債constructionloan基建貸款Consuls永久債券（永遠不支付本金，但付利息）Consultant顧問，咨詢Consultation咨詢，協(xié)商consultationcommittee顧問委員會，咨詢委員會Consulting咨詢，顧問consultingfirm咨詢公司consultingservice咨詢服務Consumable消耗品Consumer消費者，用戶consumermarket消費市場consumerpriceindex消費品價格指數(shù)consumerprotection消費者保護Consumption消費，消耗量consumptionfuction消費函數(shù)consumptionlevel消費水平consumptionstructure消費結構consumptiontax消費稅excessiveconsumption超前消費Contingent或有的，偶然的，意外的contingentassets或有資產(chǎn)contingentliability或有負債Contra抵消contraaccount對銷帳戶contrabalance對銷余額contra-assetaccount資產(chǎn)對銷科目contra-liabilityaccount負債抵銷科目Contract合同，契約breakthecontract撕毀合同contractbusiness合同交易contractclause合同條款contractofgurantee擔保契約contractofindemnity賠償契約contractofinsurance保險合同contractofsale銷售合同contractofservice勞務合同contractoftransferoftechnology技術轉讓合同contractsystem合同制performacontract執(zhí)行合同Contracted合同規(guī)定的contractedinvestment合同投資contractedresponsibilitysystemforproductionwithremunerationlinkedoutput聯(lián)產(chǎn)承包責任制Contracting承包的，契約的contractingenterprise承包企業(yè)Contractor承包商Contractual契約的contractualitem合同條款contractualobligation契約責任contractualrelation合同關系contractualright合同權利Contributed已繳入的，貢獻的，分配的contributedcapital已投入的資本Contribution貢獻，捐獻Control控制，管制controlaccount統(tǒng)制帳戶controlcompany控股公司controlofcost成本控制controlofinflation通貨膨脹控制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受控經(jīng)濟controlledinvestment控制投資Controlling控制，支配controllingcompany控股公司controllinginterest多數(shù)股權controllingshareholder有控制權的股東Convention會議，公約，協(xié)定Conversion兌換，轉換conversioncost轉換成本conversionloan轉換貸款conversionrate匯價conversionratio換算比率Convertible可兌換的，可轉換的convertiblebond可轉換債券convertiblecurrency自由外匯convertiblesecurities可兌換證券convertiblestock可兌換股票Cooperative合作的cooperativebank合作銀行cooperativesocietyofcredit信用合作社Corporate公司的，法人的corporateaction法人行為corporateassets公司資產(chǎn)corporatebody法人團體corporatebondissued已發(fā)行公司債券corporatecapital公司資本corporatecombination公司合并corporatecuture公司文化corporatefund公司基金corporateobligation公司債務corporatereorganization公司重組corporatestrategicplanning公司戰(zhàn)略計劃corporatestructure公司結構Corporation股份公司，有限公司，法人corporationwithforeigncapital外資公司corporationlaw公司法publiccorporation公開招股公司Correlationcoefficient相關系數(shù)Cost成本，費用acquisitioncost購置成本actualcost實際成本anticipatedcostmethod預期成本法averagecost平均成本borrowing-cost借債成本carryingcost維持成本costaccou