会计专业英语概述

*ERP……Enterprise Resource Planning……企业资源计划系统1 AAA 美国会计学会2 Abacus 《算盘》杂志3 abacus 算盘4 Abandonment 废弃,报废;委付5 abandonment value 废弃价值6 abatement ①减免②冲销7 ability to service debt 偿债能力8 abnormal cost 异常成本9 abnormal spoilage 异常损耗10 above par 超过票面价值11 above the line 线上项目12 absolute amount 绝对数,绝对金额13 absolute endorsement 绝对背书14 absolute insolvency 绝对无力偿付15 absolute priority 绝对优先求偿权16 absolute value 绝对值17 absorb 摊配,转并18 absorption account 摊配账户,转并账户19 absorption costing 摊配成本计算法20 abstract 摘要表21 abuse 滥用职权22 abuse of tax shelter 滥用避税项目23 ACCA 特许公认会计师公会24 accelerated cost recovery system 加速成本收回制度25 accelerated depreciation method 加速折旧法,快速折旧法26 acceleration clause 加速偿付条款,提前偿付条款27 acceptance ①承兑②已承兑票据③验收28 acceptance bill 承兑票据29 acceptance register 承兑票据登记簿30 acceptance sampling 验收抽样31 access time 存取时间32 accommodation 融通33 accommodation bill 融通票据34 accommodation endorsement 融通背书35 account ①账户,会计科目②账簿,报表③账目,账项④记账36 accountability 经营责任,会计责任37 accountability unit 责任单位38 Accountancy 《会计》杂志39 accountancy 会计40 accountant 会计员,会计师41 accountant general 会计主任,总会计42 accounting in charge 主管会计师43 accountant,s legal liability 会计师的法律责任44 accountant,s report 会计师报告45 accountant,s responsibility 会计师职责46 account form 账户式,账式47 accounting ①会计②会计学48 accounting assumption 会计假定,会计假设49 accounting basis 会计基准,会计基本方法50 accounting changes 会计变更51 accounting concept 会计概念52 accounting control 会计控制53 accounting convention 会计常规,会计惯例54 accounting corporation 会计公司55 accounting cycle 会计循环56 accounting data 会计数据57 accounting doctrine 会计信条58 accounting document 会计凭证59 accounting elements 会计要素60 accounting entity 会计主体,会计个体61 accounting entry 会计分录62 accounting equation 会计等式63 accounting event 会计事项64 accounting exposure 会计暴露,会计暴露风险65 accounting firm 会计事务所66 Accounting Hall of Fame 会计名人堂67 accounting harmonization 会计协调化68 accounting identity 会计恒等式69 accounting income 会计收益70 accounting information 会计信息71 accounting information system 会计信息系统72 accounting internationalization 会计国际化73 accounting journals 会计杂志74 accounting legislation 会计法规75 accounting manual 会计手册76 accounting objective 会计目标77 accounting period 会计期78 accounting policies 会计政策79 accounting postulate 会计假设80 accounting practice 会计实务81 accounting principle 会计原则82 Accounting Principle Board 会计原则委员会83 accounting procedures 会计程序84 accounting profession 会计职业,会计专业85 accounting rate of return 会计收益率86 accounting records 会计记录,会计簿籍87 Accounting Review 《会计评论》88 accounting rules 会计规则89 Accounting Series Release 《会计公告文件》90 accounting service 会计服务91 accounting software 会计软件92 accounting standard 会计标准,会计准则93 accounting standardization 会计标准化94 Accounting Standards Board 会计准则委员会(英)95 Accounting Standards Committee 会计准则委员会(英)96 accounting system ①会计制度②会计系统97 accounting technique 会计技术98 accounting theory 会计理论99 accounting transaction 会计业务,会计账务100 Accounting Trend and Techniques 《会计趋势和会计技术》101 accounting unit 会计单位102 accounting valuation 会计计价103 accounting year 会计年度104 accounts 会计账簿,会计报表105 account sales 承销清单,承销报告单106 accounts payable 应付账款107 accounts receivable 应收账款108 accounts receivable aging schedule 应收账款账龄分析表109 accounts receivable assigned 已转让应收账款110 accounts receivable collection period 应收账款收款期111 accounts receivable discounted 已贴现应收账款112 accounts receivable financing 应收账款筹资,应收账款融资113 accounts receivable management 应收账款管理114 accounts receivable turnover 应收账款周转率,应收账款周转次数115 accretion 增殖116 accrual basis accounting 应计制会计,权责发生制会计117 accrued asset 应计资产118 accrued expense 应计费用119 accrued liability 应计负债120 accrued revenue 应计收入121 accumulated depreciation 累计折旧122 accumulated dividend 累计股利123 accumulated earnings tax 累积盈余税,累积收益税124 accumulation 累积,累计125 acid test ratio 酸性试验比率126 acquired company 被盘购公司,被兼并公司127 acquisition 购置,盘购128 acquisition accounting 盘购会计129 acquisition cost 购置成本130 acquisition decision 购置决策131 acquisition excess 盘购超支132 acquisition surplus 盘购盈余133 across-the-board 全面调整134 ACT 预交公司税135 act 法案,法规136 action 起诉,诉讼137 active account 活动账户138 active assets 活动资产139 activity 业务活动,作业140 activity account 作业账户141 activity accounting 作业会计142 activity ratio 业务活动比率143 activity variance 业务活动量差异144 act of bankruptcy 破产法145 act of company 公司法146 act of God 天灾,不可抗力147 actual capital 实际资本148 actual value 实际价值149 actual wage 实际工资150 added value 增值151 added value statement 增值表152 added value tax 增值税153 addition 增置,扩建154 additional depreciation 附加折旧,补提折旧155 additional paid-in capital 附加实缴资本156 additional tax 附加税157 adequate disclosure 充分披露158 adjunct account 附加账户159 adjustable-rate bond 可调整利率债券160 adjusted gross income 调整后收益总额,调整后所得总额161 adjusted trial balance 调整后试算表162 adjusting entry 调整分录163 adjustment 调整164 adjustment account 调整账户165 adjustment bond 调整债券166 administrative accounting 行政管理会计167 administrative budget 行政管理预算168 administrative expense 行政管理费用169 ADR 资产折旧年限幅度170 ad valorem tax 从价税171 advance 预付款,垫付款172 advance corporation tax 预交公司税173 advances from customers 预收客户款174 advance to suppliers 预付货款175 adventure 投机经营,短期经营176 adverse opinion 反面意见,否定意见177 adverse variance 不利差异,逆差178 advisory services 咨询服务179 affiliated company 联营公司180 affiliation 联营181 after closing trial balance 结账后试算表182 after cost 售后成本183 after date 出票后兑付184 after sight 见票后兑付185 after-tax 税后186 AGA 政府会计师联合会187 age 寿命,账龄,资产使用年限188 age allowance 年龄减免189 age analysis 账龄分析190 agency 代理,代理关系191 agency commission 代理佣金192 agency fund 代管基金193 agenda 议事日程,备忘录194 agent 代理商,代理人195 aggregate balance sheet 合并资产负债表196 aggregate income statement 合并损益表197 AGI 调整后收益总额,调整后所得总额198 aging of accounts receivable 应收账款账龄分析199 aging schedule 账龄表200 agio 贴水,折价201 agiotage 汇兑业务,兑换业务202 AGM 年度股东大会203 agreement 协议204 agreement of partnership 合伙协议205 AICPA 美国注册公共会计师协会206 AIS 会计信息系统207 all capital earnings rate 资本总额收益率208 all-inclusive income concept 总括收益概念209 allocation 分摊,分配210 allocation criteria 分配标准211 allotment ①分配,拨付②分配数,拨付数212 allowance ①备抵②折让③津贴213 allowance for bad debts 呆账备抵214 allowance for depreciation 折旧备抵账户215 allowance method 备抵法216 all-purpose financial statement 通用财务报表,通用会计报表217 alpha risk 阿尔法风险,第一种审计风险218 altered check 涂改支票219 alternative accounting methods 可选择性会计方法220 alternative proposals 替代方案,备选方案221 amalgamation 企业合并222 American Accounting Association 美国会计学会223 American depository receipts 美国银行证券存单,美国银行证券托存收据224 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225 American option 美式期权226 American Stock Exchange 美国股票交易所227 amortization ①摊销②摊还228 amortized cost 摊余成本229 amount 金额,合计230 amount differ 金额不符231 amount due 到期金额232 amount of 1 dollar 1元的本利和233 analysis 分析234 analyst 分析师235 analytical review 分析性检查236 annual audit 年度审计237 annual closing 年度结账238 annual general meeting 年度股东大会239 annualize 按年折算240 annualized net present value 折算年度净现值241 annual report 年度报告242 annuity 年金243 annuity due 期初年金244 annuity in advance 预付年金245 annuity in arrears 迟付年金246 annuity method of depreciation 年金折旧法247 antedate 填早日期248 anticipation 预计,预列249 anti-dilution clause 防止稀释条款250 anti-pollution investment 消除污染投资251 anti-profiteering tax 反暴利税252 anti-tax avoidance 反避税253 anti-trust legislation 反拖拉斯立法254 A/P 应付账款255 APB 会计原则委员会256 APB Opinion 《会计原则委员会意见书》257 Application 申请,申请书258 applied overhead 已分配间接费用259 appraisal 估价260 appraisal capital 评估资本261 appraisal surplus 估价盈余262 appraiser 估价员,估价师263 appreciation 增值264 appropriated retained earnings 已拨定留存收益,已指定用途留存收益265 appropriation 拨款,指拨经费266 appropriation account ①拨款账户②留存收益分配账户267 appropriation budget 拨款预算268 approval 核定,审批269 approved account 核定账户270 approved bond 核定债券271 A/R 应收账款272 arbitrage 套利,套汇273 arbitrage transaction 套利业务,套汇业务274 arbitration 仲裁,公断275 arithmetical error 算术误差276 arm,s-length price 正常价格,公正价格277 arm,s-length transaction 一臂之隔交易,正常交易278 ARR 会计收益率279 arrears ①拖欠,欠款②迟付280 arrestment 财产扣押281 Authur Anderson & Co. 约瑟•安德森会计师事务所,安达信会计师事务所282 article 文件条文,合同条款283 articles of incorporation 公司章程284 articles of partnership 合伙契约285 articulate 环接286 articulated concept 环接观念287 artificial intelligence 人工智能288 ASB 审计准则委员会289 ASE 美国股票交易所290 Asian Development Bank 亚洲开发银行291 Asian dollar 亚洲美元292 asking price 索价,卖方报价293 assessed value 估定价值294 assessment ①估定,查定②特别税捐,特别摊派税捐295 asset 资产296 asset cover 资产担保,资产保证297 asset depreciation range 资产折旧年限幅度298 asset-liability view 资产—负债观念299 asset quality 资产质量300 asset retirement 资产退役,资产报废301 asset revaluation 资产重估价302 asset stripping 资产剥离,资产拆卖303 asset structure 资产结构304 asset turnover 资产周转率305 asset valuation 资产计价306 assignment of accounts receivable 应收账款转让307 associated company 联属公司,附属公司308 Association of Government Accounting 政府会计师协会309 assumed liability 承担债务,承付债务310 AT 税后311 at cost 按成本312 at par 按票面额,平价313 at sight 见票兑付,即期兑付314 attached account 被查封账户315 attachment 扣押,查封316 attest 证明,验证317 attestation 证明书,鉴定书318 audit 审核,审计319 auditability 可审核性320 audit committee 审计委员会321 audit coverage 审计范围322 audited financial statement 审定财务报表,审定会计报表323 audit evidence 审计证据,审计凭证324 Audit Guides 《审计指南》325 auditing ①审计②审计学326 auditing procedure 审计程序327 auditing process 审计过程328 auditing standard 审计标准,审计准则329 Auditing Standards Board 审计准则委员会330 Auditor 审计员,审计师331 auditor general 审计主任,总审计332 auditor,s legal liability 审计师法律责任333 auditor,s opinion 审计师意见书334 auditor,s report 审计师报告,查账报告335 audit program 审计工作计划336 audit report 审计报告337 audit risk 审计风险338 audit sampling 审计抽样339 audit software 审计软件340 audit test 审计抽查341 audit trail 审计脉络,审计线索342 audit working paper 审计工作底稿343 authorized capital stock 核定股本,法定股本344 automated clearing house 自动票据交换所345 automated teller machine 自动取款机346 automatic transfer service 自动转账服务347 available asset 可用资产348 available inventory 可用存货349 average balance 平均余额350 average collection period 平均收款期351 average cost 平均成本352 average-cost method 平均成本法353 average inventory 平均存货,平均库存354 average life 平均寿命,平均使用年限355 average payment period (of accounts payable) 应付账款平均付款期356 average rate of return 平均收益率357 averages 股票价格平均指数358 avoidable cost 可避免成本359 back charge 欠费费用360 back date 倒填日期,填早日期361 backed bill 背书票据362 back-end load 后期负担363 backer ①票据担保人②财务支持人364 backlog depreciation 欠提折旧365 back order 欠交订货366 back pay 欠付工资367 back tax 欠交税款368 back-to-back credit 对开信用证369 back-to-back loan 对销贷款370 back wardation 倒价371 backward integration 逆向合并372 bad check 空头支票373 bad debt 呆账,呆账账户374 bad debt account 呆账账户375 bad debt expense 呆账费用376 bad debt ratio 呆账比率377 bad debt recovery 呆账收回378 bailment 寄销,寄托379 bailout 抽资380 bailout period 投资返还期381 balance ①余额②平衡382 balance budget 平衡预算383 balance due 结欠余额384 balance fund 平衡基金385 balance of account 账户余额386 balance of payment 国际收支差额387 balance of retained earnings 留存收益余额388 balance sheet 资产负债表389 balance sheet account 资产负债表账户390 balance sheet analysis 资产负债表分析391 balance sheet audit 资产负债表审计392 balance sheet date 结账日期393 balance sheet ratio 资产负债表比率394 balance sheet total 资产负债表总额395 balloon payment 漂浮式付款396 bank 银行397 bank(er,s) acceptance 银行承兑,银行承兑汇票398 bank balance 银行存款余额399 bankbook 存折400 bank charge 银行手续费401 bank checking account 银行支票账户,银行活期存款账户402 bank confirmation 银行证明信函403 bank credit 银行信用,银行信贷404 bank custody 银行保险库405 bank draft 银行汇票406 banker ①银行家②银行407 bank failure 银行倒闭408 bank loan 银行贷款409 bank overdraft 银行透支410 bank reconciliation statement 银行对账单,银行存款调节表411 bank reference 银行征信信函412 bank run 银行挤兑413 bankruptcy 破产414 bankruptcy act 破产法415 bankruptcy cost 破产成本416 bankruptcy court 破产法院417 bankruptcy prediction 破产判断418 Bankruptcy Reform Act of 1978 1978年破产改革法419 bank transfer 银行汇兑业务,银行转账业务420 bargain ①合同,谈判②廉价货421 bargain money 定金422 bargain purchase option 承租人优先购置权423 bargain renewed option 承租人优先续租权424 bargain sale 廉价销售425 barometers 经济晴雨表,经济指标426 barometers stock 晴雨表股票427 barter 以货易货428 barter transaction 易货业务429 base 基数430 base period 基期431 base price 基价432 base rate 基础利率433 base stock 基础存量434 BASIC 基础语言435 basic earnings per share 每股基础收益436 basis 基准437 basis of accounting 会计基准,会计方法438 basis of taxation 计税基准439 basis point 基点440 basket purchase 整套采购,总价采购441 batch costing 分批成本计算法442 batch processing 分批处理,分批数据处理443 B/D 过次页444 B/E 汇票445 BE analysis 损益分界分析,保本分析446 bear ①承担,负担②卖空者,空头447 bearer 持票人448 bearer bond 不记名债券449 bearer draft 不记名汇票450 bear interest 附息,负担利息451 bear market 熊市,下跌行情452 bear squeeze 榨空头453 beating the market 战胜股市454 before-separation cost 分离前成本455 before-tax income 税前收益456 Beginners All-purpose Symbolic Instruction Code 基础语言,初学者通用符号指令语言457 beginning balance 期初余额458 beginning inventory 期初存货459 bellwether security 领头证券,龙头证券460 below par 低于票面价值461 below the line 线下项目462 beneficial interest 受益人权益463 beneficial owner 受益权人464 beneficiary 受益人,受款人,受赔人465 benefit ①效益,利益②福利金,津贴466 benefit-cost analysis 效益成本分析467 benefit-cost ratio 效益成本比率468 benefit fund 福利基金469 benefit in kind 实物福利470 benefit system 职工福利制度471 best-efforts agreement 证券尽力推销协议472 beta coefficient 贝塔系数473 beta risk 贝塔风险,第二种类型误差474 betterment 改造投资,改造工程投资475 B/F 余额承前476 Bias 偏差,偏向性477 bid ①买价②投标478 bid bond 投标保证金479 bid price ①买方出价,买价②投标价格480 big bath 巨额冲销481 Big Board 大证券交易所482 Big Five 五大会计师事务所483 bill ①汇票,票据②通知单,清单③账单,发货票484 billing 开发票,开账单485 billing clerk 开票员486 bill of entry 报关单487 bill of exchange 汇票488 bill of lading 提货单,提单489 bill of materials 用料单490 bill of sales 销货清单,卖据491 bills payable 应付票据492 bills receivable 应收票据493 B/L 提货单494 black market 黑市495 black money 黑钱496 blank bill of lading 不记名提货单497 blank check 空白支票498 blank endorsement 不记名背书499 blanket mortgage 总括抵押500 blanket order 总括订货单501 blanket price 总括价格502 blind entry 失实分录,未加说明的分录503 blind purchase 盲目采购504 blue-chip 蓝筹码股票,热门股票505 blue-sky laws 蓝天法,股票发行控制法506 board chairman 董事长507 board minutes 董事会会议记录508 board of directors 董事会509 board of trade 同业公会,商会510 bond ①债券②保证书,保证金③忠诚保证511 bond conversion 债券兑换512 bond discount 债券折价513 bonded goods 保税货物514 bonded warehouse 保税仓库515 bond financing 债券筹资516 bondholder 债券持有人517 bond indenture 债券信托契约,债券契约518 bonding company 忠诚担保公司519 bond issue cost 债券发行成本520 bond premium 债券溢价521 bond rating 评定债券等级522 bonds outstanding 流通在外债券,未偿付债券523 bonds payable 应付公司债券524 bond yield 债券收益率525 bonus 奖金,红利526 bonus issue 发行红利股527 book ①账簿②账面的③记账528 book audit 账簿审计529 book balance 账面余额530 book inventory 账面存货,账面盘存531 bookkeeper 簿记员,记账员532 bookkeeping ①簿记,记账②簿记学533 book of final entry 终结分录账簿534 book of orginal entry 原始分录账簿535 book profit 账面利润,账面盈利536 book rate of return 账面收益率537 books of accounts 账簿538 book value 账面价值539 book value per share 每股账面价值540 boot 补价541 borrowing 借贷,借款542 borrowing power 借款能力543 bottom line 损益表底线,最终财务成果544 B/R 应收票据545 branch 分支机构,分店546 branch accounting 分支机构会计,分店会计547 branch current account 分支机构往来账户,分店往来账户548 branch ledger 分支机构分类账549 brand name 牌号名称,商标名称550 breach of contract 违约,违反合同551 breach of trust 违反信托552 breakdown 分解,按细目分类553 break-even analysis 损益分界分析,损益平衡分析554 break-even chart 损益分界图表,损益平衡图表555 break-even point 损益分界点,损益平衡点556 break-up value 拆卖价值557 bribes and kickbacks 贿赂和回扣558 bridging loan 过渡性贷款559 British Accounting Association 英国会计学会560 broker 经纪人561 brokerage 经纪人佣金562 brought down 入次页,过次页563 brought forward 承前页564 budget 预算565 budgetary control 预算控制566 budget decision 预算决策567 bugeting 预算编制568 budget management 预算管理569 budget variance 预算差异570 buffer stock 保险库存,缓冲存货571 bull ①买空②买空者,多头572 bullion 金银块,金银条573 bull market 牛市,涨市574 burden 间接费用575 burden rate 间接费用率576 business ①商业,工商业②企业③经营,营业577 business accounting 企业会计578 business barometer 工商业指标579 business combination 企业合并580 business cycle 商业周期,商业循环581 business environment 企业环境582 business failure 经营失败583 business income 企业收益,营业收益584 business risk 经营风险,营业风险585 business segment 企业分部586 business transaction 企业交易,营业业务587 business trust 企业经营信托588 buy and hold decision 购入和持存决策589 buyer,s credit 买方信贷590 buying expense 进货费用591 buyout 收购股权,收购控制股权592 buy over 收买,贿赂593 bylaws 公司章程细则594 by-product 副产品595 CA 特许会计师596 cable transfer 电汇597 calculation 计算598 calculator 计算器599 calendar year 日历年度600 call ①期前偿还,期前兑回②催交股款③买方期权601 callable bond 可提前兑回债券602 callable preferred stock 可提前兑回优先股603 call loan 活期拆放贷款604 call option 股票购买期权605 call premium 提前兑回溢价606 call price 提前兑回价格607 call provision 提前兑回条款608 cancelable lease 可取消租约609 cancelled check 注销支票610 C & F 货价加运费611 C & I 货价加保险费612 capacity ①生产能力②偿债能力613 capacity cost 生产能力成本,经营能力成本614 capacity to borrow 借款能力615 capacity to contract 订约能力,订约资格616 capital 资本金,资本617 capital account 资本账户618 capital addition 资本增置619 capital allowance 资本减免620 capital and liabilities ratio 资本负债比率621 capital appreciation 资本升值622 capital asset 资本性资产623 capital asset pricing model 资本性资产计价模型624 capital authorized 额定资本,法定资本625 capital budget 资本预算626 capital cost 资本成本627 capital deficit 资本亏绌628 capital expenditure 资本支出629 capital gain 资本利得,资本收益630 capital impairment 资本减损631 capital intensive 资本密集632 capital investment 资本投资633 capital investment appraisal 资本投资评价634 capitalization 资本化635 capitalization of earnings 收益资本化636 capitalization of interest 利息资本化637 capitalized value 资本化价值638 capital lease 资本租赁639 capital leverage 资本杠杆作用640 capital loss 资本损失641 capital maintenance concept 资本保持概念,资本维护概念642 capital market 资本市场643 capital market line 资本市场贝塔风险线644 capital outlay 资本支出645 capital-output ratio 资本产值比率646 capital paid-in 实缴股本,投入股本647 capital rationing 资本分配648 capital reorganization 资本改组649 capital reserve 资本公积金650 capital return 资本收益率,投资回收率651 capital stock 股本652 capital stock outstanding 发行股本,流通在外股本653 capital stock premium 股本溢价654 capital stock subscriptions 认购股本655 capital structure 股本结构656 capital structure decision 资本结构决策657 capital surplus 资本盈余658 capital turnover 资本周转率659 capital verification 资本验证,验资660 CAPM 资本性资产计价模型661 carried interest 附带权益662 carry back 结转前期扣减,移前扣减663 carrying cost 置存成本,储存成本664 carrying value ①置存价值②抵押品价值665 carry over ①结转下期扣减,移后扣减②结转库存,滚存量666 CASB 成本会计准则委员会667 cash ①现金②兑现668 cashability 变现能力669 cash account 现金账户670 cash asset 现金资产671 cash audit 现金审计672 cash basis accounting 现金收付制会计,收付实现制会计673 cash bonus 现金红利674 cash break-even analysis 现金损益分界分析675 cash budget 现金预算676 cash cow 现金母牛677 cash deficit 现金亏绌678 cash disbursement journal 现金支出日记账679 cash discount 现金折扣680 cash dividend 现金股利681 cash equivalent 现金等价物682 cash equivalent value 现金等值683 cash flow ①现金流转②现金流量684 cash flow statement 现金流转表,现金流量表685 cash-flow to capital-expenditure ratio 现金流量对资本支出比率686 cash-flow to total-debt ratio 现金流量对负债总额比率687 cash forecast 现金预测688 cashier 出纳员689 cashier,s check 银行本票690 cash in transit 在途现金691 cash journal 现金日记账692 cash on delivery 货到付现693 cash on hand 库存现金694 cash position 现金状况,现金头寸695 cash receipts journal 现金收入日记账696 cash records 现金记录697 cash sale 现金销售698 cash shortages and overages 现金缺溢699 cash statement 现金报表700 cash turnover ratio 现金周转率701 cash with order 现金订货,订货现金702 casting 加总,合计703 casual audit 临时审计704 CBA 成本效益分析705 CCA 现时成本会计706 CD 存款单707 ceiling 最高限额708 ceiling price 最高限价709 central bank 中央银行710 centralization 集中经营,集权711 certainty 确定性712 certainty decision 确定性决策713 certainty equivalent 确定等值714 certainty equivalent coefficient 确定等值系数715 certificate of capital verification 验资证明书716 certificate of deposit 存款单717 certificate of incorporation 公司登记执照,公司注册证书718 certificate of indebtedness 借据719 certificate of protest 拒付证明书720 certified accountant 注册会计师721 certified check 保付支票722 certified data processor 注册数据处理师723 certified financial planners 注册财务计划师724 certified financial statement 已审核财务报表,已审核会计报表725 certified information system auditor 注册信息系统审计师726 certified internal auditor 注册内部审计师727 certified management accountant 注册管理会计师728 certified public accountant 注册公共会计师729 certifying officer 签付员730 chain discount 连锁折扣731 chain liquidation 连续清算732 chairman of the board of director 董事长733 chairman,s report 董事长报告734 change fund 找零备用金735 changing prices accounting 物价变动会计736 charge ①费用②借记,借项③赊账④留置权737 charge account 赊账,赊账账户738 charge and discharge statement 信托财产(或遗产)收支报表739 charge card 付款卡740 charge off 注销741 charge sale 赊销742 charter 执照,许可证743 chartered accountant 特许会计师744 chartered financial analyst 特许财务分析师745 charted financial consultant 特许财务咨询师,特许财务顾问746 chartist 图表分析专家747 chart of accounts 账户分类表,会计科目表748 chattel 动产749 chattel mortgage 动产抵押750 check ①支票②检查,核对751 check and balance system 制约平衡制度,制衡制度752 check cleaning 支票交换753 checking account 支票账户,活期存款账户754 check register 支票登记簿755 check verification 支票验证756 chief accountant 总会计,会计主任757 chief auditor 总审计,审计主任758 chief cashier 总出纳,出纳主任759 chief financial officer 财务总裁,财务总经理760 CHIPS 票据交换所银行内部支付系统761 chronological book 序时账簿762 CIF 到岸价格763 circularization 发函询证764 circulating asset 流动资产765 circulating capital 流动资本,流动资金766 claim 索赔767 classification of accounts 账户分类表768 classification of assets 资产分类769 classification of liabilities 负债分类770 classification of stockholders, equity 股东产权分类771 classified common stock 分类普通股772 classified trial balance 分类试算表773 claw back 追回税款774 clean ①不附带保留条件②不附其他单据③不附利息775 clean bill of exchange 光票汇票776 clean letter of credit 光票信用证777 clearance ①结关,报关②票据交换,清算③清仓778 clearance agent 报关结算代理商779 clearance sale 清仓减价销售780 clearing ①票据交换②结算781 clearing account ①暂记账户,过渡账户②票据交换往来账户782 clearing house 票据交换所783 clear-up cause 清理条款784 clerical error 笔误,记账错误785 clerk 办事员,职员786 client 客户,委托人787 closed account 已结账账户788 closed-end mutual fund 固定股份互助基金投资公司789 closely-held company 不公共招股公司790 closely-held corporation 不公共招股公司791 closing ①结账②收盘792 closing adjustment 结账调整,决算调整793 closing balance 期末余额794 closing date 结账日期,截止日期795 closing entry 结账分录796 closing price 收盘价格797 closing trial balance 结账试算表798 CM 贡献毛利,贡献毛益799 CMA 注册管理会计师800 CML 资本市场贝塔风险线801 COBOL 普通商业用语802 code ①代号,代码②法规,守则803 Code of Professional Ethics 《职业道德守则》804 coding 编码805 coding clerk 编码员806 coding of accounts 账户编码807 co-financing 共同融资808 coin 硬币809 coinsurance clause 共同保险条款810 collateral 抵押品,担保品811 collateral bond 抵押品担保债券,动产担保债券812 collateral loan 抵押品担保贷款813 collectibles 收藏物814 collection agency 收账代理商815 collection period 收款期816 collective policy 收账政策817 collusion 串通舞弊818 columnar journal 多栏式日记账819 combination 企业合并820 combined financial statement 合并财务报表,合并会计报表821 combined journal and ledger 合并日记分类账,日记总账822 comfort letter 安慰信函823 commercial bank 商业银行824 commercial bill 商业汇票825 commercial credit 商业信用826 commercial law 商法827 commercial paper ①商业票据②流通票据828 commission 佣金,手续费829 commitment ①承诺付款②承诺贷款830 commitment fee 承诺费831 commodity 商品,货物832 commodity exchange 商品交易所833 Common Business Oriented Language 普通商业语言834 common cost 共同成本835 common dollar 等值美元836 common-size statement 共同尺度报表837 common stock 普通股838 common stock equivalent 等同普通股839 Common Stock Index 普通股股票价格指数840 community of interest 共同权益,共同权益集团841 commuted value 折算价值842 company 公司843 company director 公司董事长844 company finance 公司财务845 company law 公司法846 company reserve 公司公积金847 company tax 公司税848 comparability 可比性849 comparative accounting 比较会计,比较会计学850 comparative statement 比较财务报表,比较会计报表851 compensating balance 补偿性存款额,存货抵销余额852 compensating errors 抵销性错误853 compensation ①报酬②补偿,赔偿854 compensatory stock option 补偿性购股权855 competitive bidding 竞争性投标856 compilation of financial statement 编辑财务报表,编辑会计报表857 complete audit 全部审计858 complete cycle costs 全部周期成本859 completed contract method 全部完工法860 complete transaction 完整经济业务861 complex capital structure 复杂资本结构862 complex information processing 复杂信息处理863 compliance audit 符合规章审计864 compliance test 符合规章抽查,符合性抽查865 composite break-even point 综合损益分界点866 composite depreciation 综合折旧867 composition 偿债协议,债务和解868 compound amount of 1 dollar 1元的复利终值,1元的本利和869 compound discount 复贴现,复折现870 compound entry 复合分录871 compound interest 复利872 compound interest method of depreciation 复利折旧法873 compound value 复利值874 comprehensive audit 综合审计875 comprehensive budget 综合预算876 comprehensive income 综合收益877 comptroller 审计长,主计长878 Comptroller General 总审计长879 compulsory audit 强制审计880 compulsory liquidation 强制清算881 COMPUSTAT 电子计算机会计数据库882 computed price 推算价格883 computer 电子计算机884 computer-aided audit 电子计算机辅助审计885 computer-aided financial management 电子计算机辅助财务管理886 computer conferencing 电子计算机会议887 computer fraud 电子计算机舞弊888 computerized accounting 电算会计化889 computer network 电子计算机网络,电子计算机互联网络890 computer software 电子计算机软件891 concealment 隐瞒,匿报892 concept 概念893 conceptual framework 概念构架,概念体系894 concern 企业,商号895 concession ①特许,特许权②折让,优惠896 condensed balance sheet 简明资产负债表897 condensed income statement 简明损益表898 conditional acceptance 附加条件承兑899 conditional bond 附条件债券900 confidential information 机密信息,机密资料901 confirmation letter 询证信函,查证信函902 confirmed letter of credit 保兑信用证903 confiscated goods 没收货物,充公货物904 confiscation 没收,充公905 conflict of interest 公私利益冲突,借公营私906 conglomerate combination 跨行业企业合并907 conglomerate company 跨行业公司,集团公司908 conglomerate financial statement 集团公司财务报表,集团公司会计报表909 conservatism ①保守性②稳健性910 consignment 寄销,寄托911 consignment account 寄销账户912 consistency 一致性913 consolidated financial statement 合并财务报表,合并会计报表914 consolidation 创立合并915 consolidation goodwill 合并商誉916 consortium 国际财团,国际银团917 consortium project 国际财团投资项目918 constant price 不变价格919 constant purchase power accounting 不变购买力会计920 constituent company 子公司,成员公司921 construction contract accounting 建筑合同会计。