AAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment "废弃,报废;委付" abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount "绝对数,绝对金额" absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb "摊配,转并"absorption account "摊配账户,转并账户"absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会accelerated cost recovery system 加速成本收回制度accelerated depreciation method "加速折旧法,快速折旧法"acceleration clause "加速偿付条款,提前偿付条款"acceptance ①承兑②已承兑票据③验收acceptance bill 承兑票据acceptance register 承兑票据登记簿acceptance sampling 验收抽样access time 存取时间accommodation 融通accommodation bill 融通票据accommodation endorsement 融通背书account "①账户,会计科目②账簿,报表③账目,账项④记账"accountability "经营责任,会计责任" accountability unit 责任单位Accountancy 《会计》杂志accountancy 会计accountant "会计员,会计师"accountant general "会计主任,总会计" accounting in charge 主管会计师"accountant,s legal liability " 会计师的法律责任"accountant,s report " 会计师报告"accountant,s responsibility " 会计师职责account form "账户式,账式" accounting ①会计②会计学accounting assumption "会计假定,会计假设"accounting basis "会计基准,会计基本方法"accounting changes 会计变更accounting concept 会计概念accounting control 会计控制accounting convention "会计常规,会计惯例"accounting corporation 会计公司accounting cycle 会计循环accounting data 会计数据accounting doctrine 会计信条accounting document 会计凭证accounting elements 会计要素accounting entity "会计主体,会计个体"accounting entry 会计分录accounting equation 会计等式accounting event 会计事项accounting exposure "会计暴露,会计暴露风险"accounting firm 会计事务所Accounting Hall of Fame 会计名人堂accounting harmonization 会计协调化accounting identity 会计恒等式accounting income 会计收益accounting information 会计信息accounting information system 会计信息系统accounting internationalization会计国际化accounting journals 会计杂志accounting legislation 会计法规accounting manual 会计手册accounting objective 会计目标accounting period 会计期accounting policies 会计政策accounting postulate 会计假设accounting practice 会计实务accounting principle 会计原则Accounting Principle Board 会计原则委员会accounting procedures 会计程序accounting profession "会计职业,会计专业"accounting rate of return 会计收益率accounting records "会计记录,会计簿籍"Accounting Review 《会计评论》accounting rules 会计规则Accounting Series Release 《会计公告文件》accounting service 会计服务accounting software 会计软件accounting standard "会计标准,会计准则"accounting standardization 会计标准化Accounting Standards Board 会计准则委员会(英)Accounting Standards Committee 会计准则委员会(英)accounting system ①会计制度②会计系统accounting technique 会计技术accounting theory 会计理论accounting transaction "会计业务,会计账务"Accounting Trend and Techniques 《会计趋势和会计技术》accounting unit 会计单位accounting valuation 会计计价accounting year 会计年度accounts "会计账簿,会计报表"account sales "承销清单,承销报告单" accounts payable 应付账款accounts receivable 应收账款accounts receivable aging schedule 应收账款账龄分析表accounts receivable assigned 已转让应收账款accounts receivable collection period 应收账款收款期accounts receivable discounted 已贴现应收账款accounts receivable financing "应收账款筹资,应收账款融资"accounts receivable management 应收账款管理accounts receivable turnover "应收账款周转率,应收账款周转次数"accretion 增殖accrual basis accounting "应计制会计,权责发生制会计"accrued asset 应计资产accrued expense 应计费用accrued liability 应计负债accrued revenue 应计收入accumulated depreciation 累计折旧accumulated dividend 累计股利accumulated earnings tax "累积盈余税,累积收益税"accumulation "累积,累计"acid test ratio 酸性试验比率acquired company "被盘购公司,被兼并公司"acquisition "购置,盘购"acquisition accounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act "法案,法规"action "起诉,诉讼"active account 活动账户active assets 活动资产activity "业务活动,作业"activity account 作业账户activity accounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of company 公司法act of God "天灾,不可抗力"actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition "增置,扩建"additional depreciation "附加折旧,补提折旧"additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct account 附加账户adjustable-rate bond 可调整利率债券adjusted gross income "调整后收益总额,调整后所得总额"adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment account 调整账户adjustment bond 调整债券administrative accounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance "预付款,垫付款"advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure "投机经营,短期经营" adverse opinion "反面意见,否定意见"adverse variance "不利差异,逆差" advisory services 咨询服务affiliated company 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA 政府会计师联合会age "寿命,账龄,资产使用年限"age allowance 年龄减免age analysis 账龄分析agency "代理,代理关系"agency commission 代理佣金agency fund 代管基金agenda "议事日程,备忘录"agent "代理商,代理人"aggregate balance sheet 合并资产负债表aggregate income statement 合并损益表AGI "调整后收益总额,调整后所得总额"aging of accounts receivable 应收账款账龄分析aging schedule 账龄表agio "贴水,折价"agiotage "汇兑业务,兑换业务"AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive income concept 总括收益概念allocation "分摊,分配"allocation criteria 分配标准allotment "①分配,拨付②分配数,拨付数"allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement "通用财务报表,通用会计报表"alpha risk "阿尔法风险,第一种审计风险"altered check 涂改支票alternative accounting methods 可选择性会计方法alternative proposals "替代方案,备选方案"amalgamation 企业合并American Accounting Association 美国会计学会American depository receipts "美国银行证券存单,美国银行证券托存收据" American Institute of Certified Public Accountants "美国注册会计师协会,美国注册公共会计师协会"American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount "金额,合计"amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和analysis 分析analyst 分析师analytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized net present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation "预计,预列"anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application "申请,申请书"applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser "估价员,估价师" appreciation 增值appropriated retained earnings "已拨定留存收益,已指定用途留存收益" appropriation "拨款,指拨经费" appropriation account ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval "核定,审批"approved account 核定账户approved bond 核定债券A/R 应收账款arbitrage "套利,套汇"arbitrage transaction "套利业务,套汇业务"arbitration "仲裁,公断" arithmetical error 算术误差"arm,s-length price " "正常价格,公正价格""arm,s-length transaction " "一臂之隔交易,正常交易"ARR 会计收益率arrears "①拖欠,欠款②迟付"arrestment 财产扣押Authur Anderson & Co. "约瑟•安德森会计师事务所,安达信会计师事务所"article "文件条文,合同条款"articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price "索价,卖方报价" assessed value 估定价值assessment "①估定,查定②特别税捐,特别摊派税捐"asset 资产asset cover "资产担保,资产保证" asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement "资产退役,资产报废"asset revaluation 资产重估价asset stripping "资产剥离,资产拆卖"asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of accounts receivable 应收账款转让associated company "联属公司,附属公司"Association of Government Accounting 政府会计师协会assumed liability "承担债务,承付债务"AT 税后at cost 按成本at par "按票面额,平价"at sight "见票兑付,即期兑付" attached account 被查封账户attachment "扣押,查封"attest "证明,验证"attestation "证明书,鉴定书"audit "审核,审计"auditability 可审核性audit committee 审计委员会audit coverage 审计范围audited financial statement "审定财务报表,审定会计报表"audit evidence "审计证据,审计凭证" Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard "审计标准,审计准则"Auditing Standards Board 审计准则委员会Auditor "审计员,审计师"auditor general "审计主任,总审计" "auditor,s legal liability " 审计师法律责任"auditor,s opinion " 审计师意见书"auditor,s report " "审计师报告,查账报告"audit program 审计工作计划audit report 审计报告audit risk 审计风险audit sampling 审计抽样audit software 审计软件audit test 审计抽查audit trail "审计脉络,审计线索"audit working paper 审计工作底稿authorized capital stock "核定股本,法定股本"automated clearing house 自动票据交换所automated teller machine 自动取款机automatic transfer service 自动转账服务available asset 可用资产available inventory 可用存货average balance 平均余额average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory "平均存货,平均库存"average life "平均寿命,平均使用年限"average payment period (of accounts payable) 应付账款平均付款期average rate of return 平均收益率averages 股票价格平均指数avoidable cost 可避免成本back charge 欠费费用back date "倒填日期,填早日期"backed bill 背书票据back-end load 后期负担backer ①票据担保人②财务支持人backlog depreciation 欠提折旧back order 欠交订货back pay 欠付工资back tax 欠交税款back-to-back credit 对开信用证back-to-back loan 对销贷款back wardation 倒价backward integration 逆向合并bad check 空头支票bad debt "呆账,呆账账户"bad debt account 呆账账户bad debt expense 呆账费用bad debt ratio 呆账比率bad debt recovery 呆账收回bailment "寄销,寄托"bailout 抽资bailout period 投资返还期balance ①余额②平衡balance budget 平衡预算balance due 结欠余额balance fund 平衡基金balance of account 账户余额balance of payment 国际收支差额balance of retained earnings 留存收益余额balance sheet 资产负债表balance sheet account 资产负债表账户balance sheet analysis 资产负债表分析balance sheet audit 资产负债表审计balance sheet date 结账日期balance sheet ratio 资产负债表比率balance sheet total 资产负债表总额balloon payment 漂浮式付款bank 银行"bank(er,s) acceptance " "银行承兑,银行承兑汇票"bank balance 银行存款余额bankbook 存折bank charge 银行手续费bank checking account "银行支票账户,银行活期存款账户"bank confirmation 银行证明信函bank credit "银行信用,银行信贷"bank custody 银行保险库bank draft 银行汇票banker ①银行家②银行bank failure 银行倒闭bank loan 银行贷款bank overdraft 银行透支bank reconciliation statement "银行对账单,银行存款调节表"bank reference 银行征信信函bank run 银行挤兑bankruptcy 破产bankruptcy act 破产法bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy prediction 破产判断Bankruptcy Reform Act of 1978 1978年破产改革法bank transfer "银行汇兑业务,银行转账业务"bargain "①合同,谈判②廉价货"bargain money 定金bargain purchase option 承租人优先购置权bargain renewed option 承租人优先续租权bargain sale 廉价销售barometers "经济晴雨表,经济指标" barometers stock 晴雨表股票barter 以货易货barter transaction 易货业务base 基数base period 基期base price 基价base rate 基础利率base stock 基础存量BASIC 基础语言basic earnings per share 每股基础收益basis 基准basis of accounting "会计基准,会计方法"basis of taxation 计税基准basis point 基点basket purchase "整套采购,总价采购"batch costing 分批成本计算法batch processing "分批处理,分批数据处理"B/D 过次页B/E 汇票BE analysis "损益分界分析,保本分析"bear "①承担,负担②卖空者,空头" bearer 持票人bearer bond 不记名债券bearer draft 不记名汇票bear interest "附息,负担利息"bear market "熊市,下跌行情"bear squeeze 榨空头beating the market 战胜股市before-separation cost 分离前成本before-tax income 税前收益Beginners All-purpose Symbolic Instruction Code "基础语言,初学者通用符号指令语言"beginning balance 期初余额beginning inventory 期初存货bellwether security "领头证券,龙头证券"below par 低于票面价值below the line 线下项目beneficial interest 受益人权益beneficial owner 受益权人beneficiary "受益人,受款人,受赔人"benefit "①效益,利益②福利金,津贴" benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 实物福利benefit system 职工福利制度best-efforts agreement 证券尽力推销协议beta coefficient 贝塔系数beta risk "贝塔风险,第二种类型误差" betterment "改造投资,改造工程投资"B/F 余额承前Bias "偏差,偏向性"bid ①买价②投标bid bond 投标保证金bid price "①买方出价,买价②投标价格"big bath 巨额冲销Big Board 大证券交易所Big Five 五大会计师事务所bill "①汇票,票据②通知单,清单③账单,发货票"billing "开发票,开账单"billing clerk 开票员bill of entry 报关单bill of exchange 汇票bill of lading "提货单,提单"bill of materials 用料单bill of sales "销货清单,卖据"bills payable 应付票据bills receivable 应收票据B/L 提货单black market 黑市black money 黑钱blank bill of lading 不记名提货单blank check 空白支票blank endorsement 不记名背书blanket mortgage 总括抵押blanket order 总括订货单blanket price 总括价格blind entry "失实分录,未加说明的分录"blind purchase 盲目采购blue-chip "蓝筹码股票,热门股票"blue-sky laws "蓝天法,股票发行控制法"board chairman 董事长board minutes 董事会会议记录board of directors 董事会board of trade "同业公会,商会"bond "①债券②保证书,保证金③忠诚保证"bond conversion 债券兑换bond discount 债券折价bonded goods 保税货物bonded warehouse 保税仓库bond financing 债券筹资bondholder 债券持有人bond indenture "债券信托契约,债券契约"bonding company 忠诚担保公司bond issue cost 债券发行成本bond premium 债券溢价bond rating 评定债券等级bonds outstanding "流通在外债券,未偿付债券"bonds payable 应付公司债券bond yield 债券收益率bonus "奖金,红利"bonus issue 发行红利股book ①账簿②账面的③记账book audit 账簿审计book balance 账面余额book inventory "账面存货,账面盘存" bookkeeper "簿记员,记账员" bookkeeping "①簿记,记账②簿记学" book of final entry 终结分录账簿book of orginal entry 原始分录账簿book profit "账面利润,账面盈利" book rate of return 账面收益率books of accounts 账簿book value 账面价值book value per share 每股账面价值boot 补价borrowing "借贷,借款"borrowing power 借款能力bottom line "损益表底线,最终财务成果"B/R 应收票据branch "分支机构,分店"branch accounting "分支机构会计,分店会计"branch current account "分支机构往来账户,分店往来账户"branch ledger 分支机构分类账brand name "牌号名称,商标名称" breach of contract "违约,违反合同" breach of trust 违反信托breakdown "分解,按细目分类"break-even analysis "损益分界分析,损益平衡分析"break-even chart "损益分界图表,损益平衡图表"break-even point "损益分界点,损益平衡点"break-up value 拆卖价值bribes and kickbacks 贿赂和回扣bridging loan 过渡性贷款British Accounting Association 英国会计学会broker 经纪人brokerage 经纪人佣金brought down "入次页,过次页" brought forward 承前页budget 预算budgetary control 预算控制budget decision 预算决策bugeting 预算编制budget management 预算管理budget variance 预算差异buffer stock "保险库存,缓冲存货"bull "①买空②买空者,多头"bullion "金银块,金银条"bull market "牛市,涨市"burden 间接费用burden rate 间接费用率business "①商业,工商业②企业③经营,营业"business accounting 企业会计business barometer 工商业指标business combination 企业合并business cycle "商业周期,商业循环" business environment 企业环境business failure 经营失败business income "企业收益,营业收益"business risk "经营风险,营业风险" business segment 企业分部business transaction "企业交易,营业业务"business trust 企业经营信托buy and hold decision 购入和持存决策"buyer,s credit " 买方信贷buying expense 进货费用buyout "收购股权,收购控制股权"buy over "收买,贿赂"bylaws 公司章程细则by-product 副产品CA 特许会计师cable transfer 电汇calculation 计算calculator 计算器calendar year 日历年度call "①期前偿还,期前兑回②催交股款③买方期权"callable bond 可提前兑回债券callable preferred stock 可提前兑回优先股call loan 活期拆放贷款call option 股票购买期权call premium 提前兑回溢价call price 提前兑回价格call provision 提前兑回条款cancelable lease 可取消租约cancelled check 注销支票C & F 货价加运费C & I 货价加保险费capacity ①生产能力②偿债能力capacity cost "生产能力成本,经营能力成本"capacity to borrow 借款能力capacity to contract "订约能力,订约资格"capital "资本金,资本"capital account 资本账户capital addition 资本增置capital allowance 资本减免capital and liabilities ratio 资本负债比率capital appreciation 资本升值capital asset 资本性资产capital asset pricing model 资本性资产计价模型capital authorized "额定资本,法定资本"capital budget 资本预算capital cost 资本成本capital deficit 资本亏绌capital expenditure 资本支出capital gain "资本利得,资本收益" capital impairment 资本减损capital intensive 资本密集capital investment 资本投资capital investment appraisal 资本投资评价capitalization 资本化capitalization of earnings 收益资本化capitalization of interest 利息资本化capitalized value 资本化价值capital lease 资本租赁capital leverage 资本杠杆作用capital loss 资本损失capital maintenance concept "资本保持概念,资本维护概念"capital market 资本市场capital market line 资本市场贝塔风险线capital outlay 资本支出capital-output ratio 资本产值比率capital paid-in "实缴股本,投入股本"capital rationing 资本分配capital reorganization 资本改组capital reserve 资本公积金capital return "资本收益率,投资回收率"capital stock 股本capital stock outstanding "发行股本,流通在外股本"capital stock premium 股本溢价capital stock subscriptions 认购股本capital structure 股本结构capital structure decision 资本结构决策capital surplus 资本盈余capital turnover 资本周转率capital verification "资本验证,验资"CAPM 资本性资产计价模型carried interest 附带权益carry back "结转前期扣减,移前扣减" carrying cost "置存成本,储存成本" carrying value ①置存价值②抵押品价值carry over "①结转下期扣减,移后扣减②结转库存,滚存量"CASB 成本会计准则委员会cash ①现金②兑现cashability 变现能力cash account 现金账户cash asset 现金资产cash audit 现金审计cash basis accounting "现金收付制会计,收付实现制会计"cash bonus 现金红利cash break-even analysis 现金损益分界分析cash budget 现金预算cash cow 现金母牛cash deficit 现金亏绌cash disbursement journal 现金支出日记账cash discount 现金折扣cash dividend 现金股利cash equivalent 现金等价物cash equivalent value 现金等值cash flow ①现金流转②现金流量cash flow statement "现金流转表,现金流量表"cash-flow to capital-expenditure ratio 现金流量对资本支出比率cash-flow to total-debt ratio 现金流量对负债总额比率cash forecast 现金预测cashier 出纳员"cashier,s check " 银行本票cash in transit 在途现金cash journal 现金日记账cash on delivery 货到付现cash on hand 库存现金cash position "现金状况,现金头寸" cash receipts journal 现金收入日记账cash records 现金记录cash sale 现金销售cash shortages and overages 现金缺溢cash statement 现金报表cash turnover ratio 现金周转率cash with order "现金订货,订货现金"casting "加总,合计"casual audit 临时审计CBA 成本效益分析CCA 现时成本会计CD 存款单ceiling 最高限额ceiling price 最高限价central bank 中央银行centralization "集中经营,集权" certainty 确定性certainty decision 确定性决策certainty equivalent 确定等值certainty equivalent coefficient 确定等值系数certificate of capital verification 验资证明书certificate of deposit 存款单certificate of incorporation "公司登记执照,公司注册证书"certificate of indebtedness 借据certificate of protest 拒付证明书certified accountant 注册会计师certified check 保付支票certified data processor 注册数据处理师certified financial planners 注册财务计划师certified financial statement "已审核财务报表,已审核会计报表"certified information system auditor 注册信息系统审计师certified internal auditor 注册内部审计师certified management accountant 注册管理会计师certified public accountant 注册公共会计师certifying officer 签付员chain discount 连锁折扣chain liquidation 连续清算chairman of the board of director 董事长"chairman,s report " 董事长报告change fund 找零备用金changing prices accounting 物价变动会计charge "①费用②借记,借项③赊账④留置权"charge account "赊账,赊账账户"charge and discharge statement 信托财产(或遗产)收支报表charge card 付款卡charge off 注销charge sale 赊销charter "执照,许可证"chartered accountant 特许会计师chartered financial analyst 特许财务分析师charted financial consultant "特许财务咨询师,特许财务顾问"chartist 图表分析专家chart of accounts "账户分类表,会计科目表"chattel 动产chattel mortgage 动产抵押check "①支票②检查,核对"check and balance system "制约平衡制度,制衡制度"check cleaning 支票交换checking account "支票账户,活期存款账户"check register 支票登记簿check verification 支票验证chief accountant "总会计,会计主任" chief auditor "总审计,审计主任"chief cashier "总出纳,出纳主任"chief financial officer "财务总裁,财务总经理"CHIPS 票据交换所银行内部支付系统chronological book 序时账簿CIF 到岸价格circularization 发函询证circulating asset 流动资产circulating capital "流动资本,流动资金"claim 索赔classification of accounts 账户分类表classification of assets 资产分类classification of liabilities 负债分类"classification of stockholders, equity " 股东产权分类classified common stock 分类普通股classified trial balance 分类试算表claw back 追回税款clean ①不附带保留条件②不附其他单据③不附利息clean bill of exchange 光票汇票clean letter of credit 光票信用证clearance "①结关,报关②票据交换,清算③清仓"clearance agent 报关结算代理商clearance sale 清仓减价销售clearing ①票据交换②结算clearing account "①暂记账户,过渡账户②票据交换往来账户"clearing house 票据交换所clear-up cause 清理条款clerical error "笔误,记账错误"clerk "办事员,职员"client "客户,委托人"closed account 已结账账户closed-end mutual fund 固定股份互助基金投资公司closely-held company 不公共招股公司closely-held corporation 不公共招股公司closing ①结账②收盘closing adjustment "结账调整,决算调整"closing balance 期末余额closing date "结账日期,截止日期" closing entry 结账分录closing price 收盘价格closing trial balance 结账试算表CM "贡献毛利,贡献毛益"CMA 注册管理会计师CML 资本市场贝塔风险线COBOL 普通商业用语code "①代号,代码②法规,守则"Code of Professional Ethics 《职业道德守则》coding 编码coding clerk 编码员coding of accounts 账户编码co-financing 共同融资coin 硬币coinsurance clause 共同保险条款collateral "抵押品,担保品"collateral bond "抵押品担保债券,动产担保债券"collateral loan 抵押品担保贷款collectibles 收藏物collection agency 收账代理商collection period 收款期collective policy 收账政策collusion 串通舞弊columnar journal 多栏式日记账combination 企业合并combined financial statement "合并财务报表,合并会计报表"combined journal and ledger "合并日记分类账,日记总账"comfort letter 安慰信函commercial bank 商业银行commercial bill 商业汇票commercial credit 商业信用commercial law 商法commercial paper ①商业票据②流通票据commission "佣金,手续费"commitment ①承诺付款②承诺贷款commitment fee 承诺费commodity "商品,货物"commodity exchange 商品交易所Common Business Oriented Language 普通商业语言common cost 共同成本common dollar 等值美元common-size statement 共同尺度报表common stock 普通股common stock equivalent 等同普通股Common Stock Index 普通股股票价格指数community of interest "共同权益,共同权益集团"commuted value 折算价值company 公司company director 公司董事长company finance 公司财务company law 公司法company reserve 公司公积金company tax 公司税comparability 可比性comparative accounting "比较会计,比较会计学"comparative statement "比较财务报表,比较会计报表"compensating balance "补偿性存款额,存货抵销余额"compensating errors 抵销性错误compensation "①报酬②补偿,赔偿" compensatory stock option 补偿性购股权competitive bidding 竞争性投标compilation of financial statement "编辑财务报表,编辑会计报表"complete audit 全部审计complete cycle costs 全部周期成本completed contract method 全部完工法complete transaction 完整经济业务complex capital structure 复杂资本结构complex information processing 复杂信息处理compliance audit 符合规章审计compliance test "符合规章抽查,符合性抽查"composite break-even point 综合损益分界点composite depreciation 综合折旧composition "偿债协议,债务和解" compound amount of 1 dollar "1元的复利终值,1元的本利和"compound discount "复贴现,复折现" compound entry 复合分录compound interest 复利compound interest method of depreciation 复利折旧法compound value 复利值comprehensive audit 综合审计comprehensive budget 综合预算comprehensive income 综合收益comptroller "审计长,主计长" Comptroller General 总审计长compulsory audit 强制审计compulsory liquidation 强制清算COMPUSTAT 电子计算机会计数据库computed price 推算价格computer 电子计算机computer-aided audit 电子计算机辅助审计computer-aided financial management 电子计算机辅助财务管理computer conferencing 电子计算机会议computer fraud 电子计算机舞弊computerized accounting 电算会计化computer network "电子计算机网络,电子计算机互联网络"computer software 电子计算机软件concealment "隐瞒,匿报"concept 概念conceptual framework "概念构架,概念体系"concern "企业,商号"concession "①特许,特许权②折让,优惠"condensed balance sheet 简明资产负债表condensed income statement 简明损益表conditional acceptance 附加条件承兑conditional bond 附条件债券confidential information "机密信息,机密资料"confirmation letter "询证信函,查证信函"confirmed letter of credit 保兑信用证confiscated goods "没收货物,充公货物"confiscation "没收,充公"conflict of interest "公私利益冲突,借公营私"conglomerate combination 跨行业企业合并conglomerate company "跨行业公司,集团公司"conglomerate financial statement "集团公司财务报表,集团公司会计报表" conservatism ①保守性②稳健性consignment "寄销,寄托" consignment account 寄销账户consistency 一致性consolidated financial statement "合并财务报表,合并会计报表" consolidation 创立合并consolidation goodwill 合并商誉consortium "国际财团,国际银团" consortium project 国际财团投资项目constant price 不变价格constant purchase power accounting 不变购买力会计constituent company "子公司,成员公司"construction contract accounting 建筑合同会计construction work in process 在建工程constructive dividend 推定股利constructive fraud 推定欺诈constructive receipt 推定收入consular invoice 领事签证发货票consultant "咨询师,顾问"consultant fee 咨询费Consultative Committee of Accounting Bodies 会计团体协商委员会consumed cost 耗用成本Consumer Price Index 消费品物价指数Continental European accounting 欧洲大陆会计contingency "意外事项,或有事项" contingency account 意外准备账户contingency financial plan 应急财务计划contingent gain "或有收益,或有利得"contingent loss 或有损失continuing account "连续账户,结转账户"continuing appropriation "连续拨款,连续经费"continuing investment 连续投资continuing professional education "专业进修教育,专业连续教育"continuing security 连续担保continuity postulate 连续经营假设continuous audit 连续审计continuous budget "连续预算,滚动预算"continuous inventory 连续盘存contra account 抵销账户contract 合同contract labor 合同工contractor ①定约人②承包商contract price 合同价格contra entry 对销分录contributed capital 实缴股本contributed capital in excess of par value 实缴股本的股票溢价contribution "①缴入股本②分担费用③贡献毛利④捐献,捐款"contribution approach to pricing 贡献毛利法定价contribution margin "献毛益,贡献毛利"contribution margin income statement 贡献毛利损益表contribution margin ratio 贡献毛利率contributory pension plan 分担退休金计划control ①控制②管制control account 统制(统驭)账户controllable cost 可控制成本controlled accounts 被统制账户controlled company "受控公司,子公司" controller "会计长,主计长"controlling company 控制公司controlling-company accounting 控制公司会计controlling interest "控制股权,多数股权"convention "惯例,常规"conventional accounting 常规会计conventional costing 常规成本计算法conventional income statement 常规。