会计英语词汇大全2万条

大家网会计英语论坛bbs.topsage.com/index_111.html1AAA美国会计学会2Abacus《算盘》杂志3abacus算盘4Abandonment废弃,报废;委付5abandonmentvalue废弃价值6abatement①减免②冲销7abilitytoservicedebt偿债能力8abnormalcost异常成本9abnormalspoilage异常损耗10abovepar超过票面价值11abovetheline线上项目12absoluteamount绝对数,绝对金额13absoluteendorsement绝对背书14absoluteinsolvency绝对无力偿付15absolutepriority绝对优先求偿权16absolutevalue绝对值17absorb摊配,转并18absorptionaccount摊配账户,转并账户19absorptioncosting摊配成本计算法20abstract摘要表21abuse滥用职权22abuseoftaxshelter滥用避税项目23ACCA特许公认会计师公会24acceleratedcostrecoverysystem加速成本收回制度25accelerateddepreciationmethod加速折旧法,快速折旧法26accelerationclause加速偿付条款,提前偿付条款27acceptance①承兑②已承兑票据③验收28acceptancebill承兑票据29acceptanceregister承兑票据登记簿30acceptancesampling验收抽样31accesstime存取时间32accommodation融通33accommodationbill融通票据34accommodationendorsement融通背书35account①账户,会计科目②账簿,报表③账目,账项④记账36accountability经营责任,会计责任37accountabilityunit责任单位38Accountancy《会计》杂志39accountancy会计40accountant会计员,会计师41accountantgeneral会计主任,总会计42accountingincharge主管会计师43accountant,slegalliability会计师的法律责任44accountant,sreport会计师报告45accountant,sresponsibility会计师职责46accountform账户式,账式47accounting①会计②会计学48accountingassumption会计假定,会计假设49accountingbasis会计基准,会计基本 方法 快递客服问题件处理详细方法山木方法pdf计算方法pdf华与华方法下载八字理论方法下载 50accountingchanges会计变更51accountingconcept会计概念52accountingcontrol会计控制53accountingconvention会计常规,会计惯例54accountingcorporation会计公司55accountingcycle会计循环56accountingdata会计数据57accountingdoctrine会计信条58accountingdocument会计凭证59accountingelements会计要素60accountingentity会计主体,会计个体61accountingentry会计分录62accountingequation会计等式63accountingevent会计事项64accountingexposure会计暴露,会计暴露风险65accountingfirm会计事务所66AccountingHallofFame会计名人堂67accountingharmonization会计协调化68accountingidentity会计恒等式69accountingincome会计收益70accountinginformation会计信息71accountinginformationsystem会计信息系统72accountinginternationalization会计国际化73accountingjournals会计杂志74accountinglegislation会计法规75accountingmanual会计手册76accountingobjective会计目标77accountingperiod会计期78accountingpolicies会计政策79accountingpostulate会计假设80accountingpractice会计实务81accountingprinciple会计原则82AccountingPrincipleBoard会计原则委员会83accountingprocedures会计程序84accountingprofession会计职业,会计专业85accountingrateofreturn会计收益率86accountingrecords会计 记录 混凝土 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,会计簿籍87AccountingReview《会计评论》88accountingrules会计规则89AccountingSeriesRelease《会计公告文件》90accountingservice会计服务91accountingsoftware会计软件92accountingstandard会计标准,会计准则93accountingstandardization会计标准化94AccountingStandardsBoard会计准则委员会(英)95AccountingStandardsCommittee会计准则委员会(英)96accountingsystem①会计制度②会计系统97accountingtechnique会计技术98accountingtheory会计理论99accountingtransaction会计业务,会计账务100AccountingTrendandTechniques《会计趋势和会计技术》101accountingunit会计单位102accountingvaluation会计计价103accountingyear会计年度104accounts会计账簿,会计报表105accountsales承销清单,承销报告单106accountspayable应付账款107accountsreceivable应收账款108accountsreceivableagingschedule应收账款账龄分析表109accountsreceivableassigned已转让应收账款110accountsreceivablecollectionperiod应收账款收款期111accountsreceivablediscounted已贴现应收账款112accountsreceivablefinancing应收账款筹资,应收账款融资113accountsreceivablemanagement应收账款管理114accountsreceivableturnover应收账款周转率,应收账款周转次数115accretion增殖116accrualbasisaccounting应计制会计,权责发生制会计117accruedasset应计资产118accruedexpense应计费用119accruedliability应计负债120accruedrevenue应计收入121accumulateddepreciation累计折旧122accumulateddividend累计股利123accumulatedearningstax累积盈余税,累积收益税124accumulation累积,累计125acidtestratio酸性试验比率126acquiredcompany被盘购公司,被兼并公司127acquisition购置,盘购128acquisitionaccounting盘购会计129acquisitioncost购置成本130acquisitiondecision购置决策131acquisitionexcess盘购超支132acquisitionsurplus盘购盈余133across-the-board全面调整134ACT预交公司税135act法案,法规136action起诉,诉讼137activeaccount活动账户138activeassets活动资产139activity业务活动,作业140activityaccount作业账户141activityaccounting作业会计142activityratio业务活动比率143activityvariance业务活动量差异144actofbankruptcy破产法145actofcompany公司法146actofGod天灾,不可抗力147actualcapital实际资本148actualvalue实际价值149actualwage实际工资150addedvalue增值151addedvaluestatement增值表152addedvaluetax增值税153addition增置,扩建154additionaldepreciation附加折旧,补提折旧155additionalpaid-incapital附加实缴资本156additionaltax附加税157adequatedisclosure充分披露158adjunctaccount附加账户159adjustable-ratebond可调整利率债券160adjustedgrossincome调整后收益总额,调整后所得总额161adjustedtrialbalance调整后试算表162adjustingentry调整分录163adjustment调整164adjustmentaccount调整账户165adjustmentbond调整债券166administrativeaccounting行政管理会计167administrativebudget行政管理预算168administrativeexpense行政管理费用169ADR资产折旧年限幅度170advaloremtax从价税171advance预付款,垫付款172advancecorporationtax预交公司税173advancesfromcustomers预收客户款174advancetosuppliers预付货款175adventure投机经营,短期经营176adverseopinion反面意见,否定意见177adversevariance不利差异,逆差178advisoryservices咨询服务179affiliatedcompany联营公司180affiliation联营181afterclosingtrialbalance结账后试算表182aftercost售后成本183afterdate出票后兑付184aftersight见票后兑付185after-tax税后186AGA政府会计师联合会187age寿命,账龄,资产使用年限188ageallowance年龄减免189ageanalysis账龄分析190agency代理,代理关系191agencycommission代理佣金192agencyfund代管基金193agenda议事日程,备忘录194agent代理商,代理人195aggregatebalancesheet合并资产负债表196aggregateincomestatement合并损益表197AGI调整后收益总额,调整后所得总额198agingofaccountsreceivable应收账款账龄分析199agingschedule账龄表200agio贴水,折价201agiotage汇兑业务,兑换业务202AGM年度股东大会203agreement协议204agreementofpartnership合伙协议205AICPA美国注册公共会计师协会206AIS会计信息系统207allcapitalearningsrate资本总额收益率208all-inclusiveincomeconcept总括收益概念209allocation分摊,分配210allocationcriteria分配标准211allotment①分配,拨付②分配数,拨付数212allowance①备抵②折让③津贴213allowanceforbaddebts呆账备抵214allowancefordepreciation折旧备抵账户215allowancemethod备抵法216all-purposefinancialstatement通用财务报表,通用会计报表217alpharisk阿尔法风险,第一种审计风险218alteredcheck涂改支票219alternativeaccountingmethods可选择性会计方法220alternativeproposals替代 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,备选方案221amalgamation企业合并222AmericanAccountingAssociation美国会计学会223Americandepositoryreceipts美国银行证券存单,美国银行证券托存收据224AmericanInstituteofCertifiedPublicAccountants美国注册会计师协会,美国注册公共会计师协会225Americanoption美式期权226AmericanStockExchange美国股票交易所227amortization①摊销②摊还228amortizedcost摊余成本229amount金额,合计230amountdiffer金额不符231amountdue到期金额232amountof1dollar1元的本利和233analysis分析234analyst分析师235analyticalreview分析性检查236annualaudit年度审计237annualclosing年度结账238annualgeneralmeeting年度股东大会239annualize按年折算240annualizednetpresentvalue折算年度净现值241annualreport年度报告242annuity年金243annuitydue期初年金244annuityinadvance预付年金245annuityinarrears迟付年金246annuitymethodofdepreciation年金折旧法247antedate填早日期248anticipation预计,预列249anti-dilutionclause防止稀释条款250anti-pollutioninvestment消除污染投资251anti-profiteeringtax反暴利税252anti-taxavoidance反避税253anti-trustlegislation反拖拉斯立法254A/P应付账款255APB会计原则委员会256APBOpinion《会计原则委员会意见书》257Application申请,申请书258appliedoverhead已分配间接费用259appraisal估价260appraisalcapital评估资本261appraisalsurplus估价盈余262appraiser估价员,估价师263appreciation增值264appropriatedretainedearnings已拨定留存收益,已指定用途留存收益265appropriation拨款,指拨经费266appropriationaccount①拨款账户②留存收益分配账户267appropriationbudget拨款预算268approval核定,审批269approvedaccount核定账户270approvedbond核定债券271A/R应收账款272arbitrage套利,套汇273arbitragetransaction套利业务,套汇业务274arbitration仲裁,公断275arithmeticalerror算术误差276arm,s-lengthprice正常价格,公正价格277arm,s-lengthtransaction一臂之隔交易,正常交易278ARR会计收益率279arrears①拖欠,欠款②迟付280arrestment财产扣押281AuthurAnderson&Co.约瑟•安德森会计师事务所,安达信会计师事务所282article文件条文, 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 条款283articlesofincorporation公司 章程 公司章程范本下载项目章程下载公司章程下载公司章程下载公司章程下载 284articlesofpartnership合伙契约285articulate环接286articulatedconcept环接观念287artificialintelligence人工智能288ASB审计准则委员会289ASE美国股票交易所290AsianDevelopmentBank亚洲开发银行291Asiandollar亚洲美元292askingprice索价,卖方报价293assessedvalue估定价值294assessment①估定,查定②特别税捐,特别摊派税捐295asset资产296assetcover资产担保,资产保证297assetdepreciationrange资产折旧年限幅度298asset-liabilityview资产—负债观念299assetquality资产质量300assetretirement资产退役,资产报废301assetrevaluation资产重估价302assetstripping资产剥离,资产拆卖303assetstructure资产结构304assetturnover资产周转率305assetvaluation资产计价306assignmentofaccountsreceivable应收账款转让307associatedcompany联属公司,附属公司308AssociationofGovernmentAccounting政府会计师协会309assumedliability承担债务,承付债务310AT税后311atcost按成本312atpar按票面额,平价313atsight见票兑付,即期兑付314attachedaccount被查封账户315attachment扣押,查封316attest证明,验证317attestation证明书,鉴定书318audit审核,审计319auditability可审核性320auditcommittee审计委员会321auditcoverage审计范围322auditedfinancialstatement审定财务报表,审定会计报表323auditevidence审计证据,审计凭证324AuditGuides《审计指南》325auditing①审计②审计学326auditingprocedure审计程序327auditingprocess审计过程328auditingstandard审计标准,审计准则329AuditingStandardsBoard审计准则委员会330Auditor审计员,审计师331auditorgeneral审计主任,总审计332auditor,slegalliability审计师法律责任333auditor,sopinion审计师意见书334auditor,sreport审计师报告,查账报告335auditprogram审计工作计划336auditreport审计报告337auditrisk审计风险338auditsampling审计抽样339auditsoftware审计软件340audittest审计抽查341audittrail审计脉络,审计线索342auditworkingpaper审计工作底稿343authorizedcapitalstock核定股本,法定股本344automatedclearinghouse自动票据交换所345automatedtellermachine自动取款机346automatictransferservice自动转账服务347availableasset可用资产348availableinventory可用存货349averagebalance平均余额350averagecollectionperiod平均收款期351averagecost平均成本352average-costmethod平均成本法353averageinventory平均存货,平均库存354averagelife平均寿命,平均使用年限355averagepaymentperiod(ofaccountspayable)应付账款平均付款期356averagerateofreturn平均收益率357averages股票价格平均指数358avoidablecost可避免成本359backcharge欠费费用360backdate倒填日期,填早日期361backedbill背书票据362back-endload后期负担363backer①票据担保人②财务支持人364backlogdepreciation欠提折旧365backorder欠交订货366backpay欠付工资367backtax欠交税款368back-to-backcredit对开信用证369back-to-backloan对销贷款370backwardation倒价371backwardintegration逆向合并372badcheck空头支票373baddebt呆账,呆账账户374baddebtaccount呆账账户375baddebtexpense呆账费用376baddebtratio呆账比率377baddebtrecovery呆账收回378bailment寄销,寄托379bailout抽资380bailoutperiod投资返还期381balance①余额②平衡382balancebudget平衡预算383balancedue结欠余额384balancefund平衡基金385balanceofaccount账户余额386balanceofpayment国际收支差额387balanceofretainedearnings留存收益余额388balancesheet资产负债表389balancesheetaccount资产负债表账户390balancesheetanalysis资产负债表分析391balancesheetaudit资产负债表审计392balancesheetdate结账日期393balancesheetratio资产负债表比率394balancesheettotal资产负债表总额395balloonpayment漂浮式付款396bank银行397bank(er,s)acceptance银行承兑,银行承兑汇票398bankbalance银行存款余额399bankbook存折400bankcharge银行手续费401bankcheckingaccount银行支票账户,银行活期存款账户402bankconfirmation银行证明信函403bankcredit银行信用,银行信贷404bankcustody银行保险库405bankdraft银行汇票406banker①银行家②银行407bankfailure银行倒闭408bankloan银行贷款409bankoverdraft银行透支410bankreconciliationstatement银行对账单,银行存款调节表411bankreference银行征信信函412bankrun银行挤兑413bankruptcy破产414bankruptcyact破产法415bankruptcycost破产成本416bankruptcycourt破产法院417bankruptcyprediction破产判断418BankruptcyReformActof19781978年破产改革法419banktransfer银行汇兑业务,银行转账业务420bargain①合同,谈判②廉价货421bargainmoney定金422bargainpurchaseoption承租人优先购置权423bargainrenewedoption承租人优先续租权424bargainsale廉价销售425barometers经济晴雨表,经济指标426barometersstock晴雨表股票427barter以货易货428bartertransaction易货业务429base基数430baseperiod基期431baseprice基价432baserate基础利率433basestock基础存量434BASIC基础语言435basicearningspershare每股基础收益436basis基准437basisofaccounting会计基准,会计方法438basisoftaxation计税基准439basispoint基点440basketpurchase整套采购,总价采购441batchcosting分批成本计算法442batchprocessing分批处理,分批数据处理443B/D过次页444B/E汇票445BEanalysis损益分界分析,保本分析446bear①承担,负担②卖空者,空头447bearer持票人448bearerbond不记名债券449bearerdraft不记名汇票450bearinterest附息,负担利息451bearmarket熊市,下跌行情452bearsqueeze榨空头453beatingthemarket战胜股市454before-separationcost分离前成本455before-taxincome税前收益456BeginnersAll-purposeSymbolicInstructionCode基础语言,初学者通用符号指令语言457beginningbalance期初余额458beginninginventory期初存货459bellwethersecurity领头证券,龙头证券460belowpar低于票面价值461belowtheline线下项目462beneficialinterest受益人权益463beneficialowner受益权人464beneficiary受益人,受款人,受赔人465benefit①效益,利益②福利金,津贴466benefit-costanalysis效益成本分析467benefit-costratio效益成本比率468benefitfund福利基金469benefitinkind实物福利470benefitsystem职工福利制度471best-effortsagreement证券尽力推销协议472betacoefficient贝塔系数473betarisk贝塔风险,第二种类型误差474betterment改造投资,改造工程投资475B/F余额承前476Bias偏差,偏向性477bid①买价②投标478bidbond投标保证金479bidprice①买方出价,买价②投标价格480bigbath巨额冲销481BigBoard大证券交易所482BigFive五大会计师事务所483bill①汇票,票据②通知单,清单③账单,发货票484billing开发票,开账单485billingclerk开票员486billofentry报关单487billofexchange汇票488billoflading提货单,提单489billofmaterials用料单490billofsales销货清单,卖据491billspayable应付票据492billsreceivable应收票据493B/L提货单494blackmarket黑市495blackmoney黑钱496blankbilloflading不记名提货单497blankcheck空白支票498blankendorsement不记名背书499blanketmortgage总括抵押500blanketorder总括订货单501blanketprice总括价格502blindentry失实分录,未加说明的分录503blindpurchase盲目采购504blue-chip蓝筹码股票,热门股票505blue-skylaws蓝天法,股票发行控制法506boardchairman董事长507boardminutes董事会会议记录508boardofdirectors董事会509boardoftrade同业公会,商会510bond①债券②保证书,保证金③忠诚保证511bondconversion债券兑换512bonddiscount债券折价513bondedgoods保税货物514bondedwarehouse保税仓库515bondfinancing债券筹资516bondholder债券持有人517bondindenture债券信托契约,债券契约518bondingcompany忠诚担保公司519bondissuecost债券发行成本520bondpremium债券溢价521bondrating评定债券等级522bondsoutstanding流通在外债券,未偿付债券523bondspayable应付公司债券524bondyield债券收益率525bonus奖金,红利526bonusissue发行红利股527book①账簿②账面的③记账528bookaudit账簿审计529bookbalance账面余额530bookinventory账面存货,账面盘存531bookkeeper簿记员,记账员532bookkeeping①簿记,记账②簿记学533bookoffinalentry终结分录账簿534bookoforginalentry原始分录账簿535bookprofit账面利润,账面盈利536bookrateofreturn账面收益率537booksofaccounts账簿538bookvalue账面价值539bookvaluepershare每股账面价值540boot补价541borrowing借贷,借款542borrowingpower借款能力543bottomline损益表底线,最终财务成果544B/R应收票据545branch分支机构,分店546branchaccounting分支机构会计,分店会计547branchcurrentaccount分支机构往来账户,分店往来账户548branchledger分支机构分类账549brandname牌号名称,商标名称550breachofcontract违约,违反合同551breachoftrust违反信托552breakdown分解,按细目分类553break-evenanalysis损益分界分析,损益平衡分析554break-evenchart损益分界图表,损益平衡图表555break-evenpoint损益分界点,损益平衡点556break-upvalue拆卖价值557bribesandkickbacks贿赂和回扣558bridgingloan过渡性贷款559BritishAccountingAssociation英国会计学会560broker经纪人561brokerage经纪人佣金562broughtdown入次页,过次页563broughtforward承前页564budget预算565budgetarycontrol预算控制566budgetdecision预算决策567bugeting预算编制568budgetmanagement预算管理569budgetvariance预算差异570bufferstock保险库存,缓冲存货571bull①买空②买空者,多头572bullion金银块,金银条573bullmarket牛市,涨市574burden间接费用575burdenrate间接费用率576business①商业,工商业②企业③经营,营业577businessaccounting企业会计578businessbarometer工商业指标579businesscombination企业合并580businesscycle商业周期,商业循环581businessenvironment企业环境582businessfailure经营失败583businessincome企业收益,营业收益584businessrisk经营风险,营业风险585businesssegment企业分部586businesstransaction企业交易,营业业务587businesstrust企业经营信托588buyandholddecision购入和持存决策589buyer,scredit买方信贷590buyingexpense进货费用591buyout收购股权,收购控制股权592buyover收买,贿赂593bylaws公司章程细则594by-product副产品595CA特许会计师596cabletransfer电汇597calculation计算598calculator计算器599calendaryear日历年度600call①期前偿还,期前兑回②催交股款③买方期权601callablebond可提前兑回债券602callablepreferredstock可提前兑回优先股603callloan活期拆放贷款604calloption股票购买期权605callpremium提前兑回溢价606callprice提前兑回价格607callprovision提前兑回条款608cancelablelease可取消租约609cancelledcheck注销支票610C&F货价加运费611C&I货价加保险费612capacity①生产能力②偿债能力613capacitycost生产能力成本,经营能力成本614capacitytoborrow借款能力615capacitytocontract订约能力,订约资格616capital资本金,资本617capitalaccount资本账户618capitaladdition资本增置619capitalallowance资本减免620capitalandliabilitiesratio资本负债比率621capitalappreciation资本升值622capitalasset资本性资产623capitalassetpricingmodel资本性资产计价模型624capitalauthorized额定资本,法定资本625capitalbudget资本预算626capitalcost资本成本627capitaldeficit资本亏绌628capitalexpenditure资本支出629capitalgain资本利得,资本收益630capitalimpairment资本减损631capitalintensive资本密集632capitalinvestment资本投资633capitalinvestmentappraisal资本投资评价634capitalization资本化635capitalizationofearnings收益资本化636capitalizationofinterest利息资本化637capitalizedvalue资本化价值638capitallease资本租赁639capitalleverage资本杠杆作用640capitalloss资本损失641capitalmaintenanceconcept资本保持概念,资本维护概念642capitalmarket资本市场643capitalmarketline资本市场贝塔风险线644capitaloutlay资本支出645capital-outputratio资本产值比率646capitalpaid-in实缴股本,投入股本647capitalrationing资本分配648capitalreorganization资本改组649capitalreserve资本公积金650capitalreturn资本收益率,投资回收率651capitalstock股本652capitalstockoutstanding发行股本,流通在外股本653capitalstockpremium股本溢价654capitalstocksubscriptions认购股本655capitalstructure股本结构656capitalstructuredecision资本结构决策657capitalsurplus资本盈余658capitalturnover资本周转率659capitalverification资本验证,验资660CAPM资本性资产计价模型661carriedinterest附带权益662carryback结转前期扣减,移前扣减663carryingcost置存成本,储存成本664carryingvalue①置存价值②抵押品价值665carryover①结转下期扣减,移后扣减②结转库存,滚存量666CASB成本会计准则委员会667cash①现金②兑现668cashability变现能力669cashaccount现金账户670cashasset现金资产671cashaudit现金审计672cashbasisaccounting现金收付制会计,收付实现制会计673cashbonus现金红利674cashbreak-evenanalysis现金损益分界分析675cashbudget现金预算676cashcow现金母牛677cashdeficit现金亏绌678cashdisbursementjournal现金支出日记账679cashdiscount现金折扣680cashdividend现金股利681cashequivalent现金等价物682cashequivalentvalue现金等值683cashflow①现金流转②现金流量684cashflowstatement现金流转表,现金流量表685cash-flowtocapital-expenditureratio现金流量对资本支出比率686cash-flowtototal-debtratio现金流量对负债总额比率687cashforecast现金预测688cashier出纳员689cashier,scheck银行本票690cashintransit在途现金691cashjournal现金日记账692cashondelivery货到付现693cashonhand库存现金694cashposition现金状况,现金头寸695cashreceiptsjournal现金收入日记账696cashrecords现金记录697cashsale现金销售698cashshortagesandoverages现金缺溢699cashstatement现金报表700cashturnoverratio现金周转率701cashwithorder现金订货,订货现金702casting加总,合计703casualaudit临时审计704CBA成本效益分析705CCA现时成本会计706CD存款单707ceiling最高限额708ceilingprice最高限价709centralbank中央银行710centralization集中经营,集权711certainty确定性712certaintydecision确定性决策713certaintyequivalent确定等值714certaintyequivalentcoefficient确定等值系数715certificateofcapitalverification验资证明书716certificateofdeposit存款单717certificateofincorporation公司登记执照,公司注册证书718certificateofindebtedness借据719certificateofprotest拒付证明书720certifiedaccountant注册会计师721certifiedcheck保付支票722certifieddataprocessor注册数据处理师723certifiedfinancialplanners注册财务计划师724certifiedfinancialstatement已审核财务报表,已审核会计报表725certifiedinformationsystemauditor注册信息系统审计师726certifiedinternalauditor注册内部审计师727certifiedmanagementaccountant注册管理会计师728certifiedpublicaccountant注册公共会计师729certifyingofficer签付员730chaindiscount连锁折扣731chainliquidation连续清算732chairmanoftheboardofdirector董事长733chairman,sreport董事长报告734changefund找零备用金735changingpricesaccounting物价变动会计736charge①费用②借记,借项③赊账④留置权737chargeaccount赊账,赊账账户738chargeanddischargestatement信托财产(或遗产)收支报表739chargecard付款卡740chargeoff注销741chargesale赊销742charter执照,许可证743charteredaccountant特许会计师744charteredfinancialanalyst特许财务分析师745chartedfinancialconsultant特许财务咨询师,特许财务顾问746chartist图表分析专家747chartofaccounts账户分类表,会计科目表748chattel动产749chattelmortgage动产抵押750check①支票②检查,核对751checkandbalancesystem制约平衡制度,制衡制度752checkcleaning支票交换753checkingaccount支票账户,活期存款账户754checkregister支票登记簿755checkverification支票验证756chiefaccountant总会计,会计主任757chiefauditor总审计,审计主任758chiefcashier总出纳,出纳主任759chieffinancialofficer财务总裁,财务总经理760CHIPS票据交换所银行内部支付系统761chronologicalbook序时账簿762CIF到岸价格763circularization发函询证764circulatingasset流动资产765circulatingcapital流动资本,流动资金766claim索赔767classificationofaccounts账户分类表768classificationofassets资产分类769classificationofliabilities负债分类770classificationofstockholders,equity股东产权分类771classifiedcommonstock分类普通股772classifiedtrialbalance分类试算表773clawback追回税款774clean①不附带保留条件②不附其他单据③不附利息775cleanbillofexchange光票汇票776cleanletterofcredit光票信用证777clearance①结关,报关②票据交换,清算③清仓778clearanceagent报关结算代理商779clearancesale清仓减价销售780clearing①票据交换②结算781clearingaccount①暂记账户,过渡账户②票据交换往来账户782clearinghouse票据交换所783clear-upcause清理条款784clericalerror笔误,记账错误785clerk办事员,职员786client客户,委托人787closedaccount已结账账户788closed-endmutualfund固定股份互助基金投资公司789closely-heldcompany不公共招股公司790closely-heldcorporation不公共招股公司791closing①结账②收盘792closingadjustment结账调整,决算调整793closingbalance期末余额794closingdate结账日期,截止日期795closingentry结账分录796closingprice收盘价格797closingtrialbalance结账试算表798CM贡献毛利,贡献毛益799CMA注册管理会计师800CML资本市场贝塔风险线801COBOL普通商业用语802code①代号,代码②法规,守则803CodeofProfessionalEthics《职业道德守则》804coding编码805codingclerk编码员806codingofaccounts账户编码807co-financing共同融资808coin硬币809coinsuranceclause共同保险条款810collateral抵押品,担保品811collateralbond抵押品担保债券,动产担保债券812collateralloan抵押品担保贷款813collectibles收藏物814collectionagency收账代理商815collectionperiod收款期816collectivepolicy收账政策817collusion串通舞弊818columnarjournal多栏式日记账819combination企业合并820combinedfinancialstatement合并财务报表,合并会计报表821combinedjournalandledger合并日记分类账,日记总账822comfortletter安慰信函823commercialbank商业银行824commercialbill商业汇票825commercialcredit商业信用826commerciallaw商法827commercialpaper①商业票据②流通票据828commission佣金,手续费829commitment①承诺付款②承诺贷款830commitmentfee承诺费831commodity商品,货物832commodityexchange商品交易所833CommonBusinessOrientedLanguage普通商业语言834commoncost共同成本835commondollar等值美元836common-sizestatement共同尺度报表837commonstock普通股838commonstockequivalent等同普通股839CommonStockIndex普通股股票价格指数840communityofinterest共同权益,共同权益集团841commutedvalue折算价值842company公司843companydirector公司董事长844companyfinance公司财务845companylaw公司法846companyreserve公司公积金847companytax公司税848comparability可比性849comparativeaccounting比较会计,比较会计学850comparativestatement比较财务报表,比较会计报表851compensatingbalance补偿性存款额,存货抵销余额852compensatingerrors抵销性错误853compensation①报酬②补偿,赔偿854compensatorystockoption补偿性购股权855competitivebidding竞争性投标856compilationoffinancialstatement编辑财务报表,编辑会计报表857completeaudit全部审计858completecyclecosts全部周期成本859completedcon