财务英语词典-财务术语中英文对照

A:
abandoned property废弃财产面
abandonment废弃、放弃货载（海运保险中遇有损失，货主放弃原货，取得全额赔偿）abandonment charges废弃费用
abatement折扣
abnormal depreciation特别折旧
above par超出票面价格
absorbed burden (同applied expenses)已吸收负荷
absorbed costs已吸收成本
absorbed declination已吸收跌价
absorbed expenses （同applied burden）已吸收费用
absorption吸收
abstract book收支撮要簿
abstracts撮要表
acceptable accounting principle可岁接受会计原理
acceptable principle可接受原理
acceptance承兑；承兑汇票
acceptance maturity record承兑票据到期记录
acceptance payable应付承兑票据
acceptance receivable承竞票据登记簿
accepted accounting principles已接受会计原理
accepted draft (bills）已承兑汇票
Accepter 受票人
Accommodation bill；accommodation note （kite); accommodation paper欠单
Account帐；帐户；会计科目
Accountability会计责任
Accountable warrant责任支出的支付命令（即事前未经审计的支付命令）
Accountancy 会计官；会计学；会计工作
Accountant 会计员
Accountant general 会计长;会计主任
Accountant in bankruptcy破产核算员
Account balanced 结平的帐户
Account bill帐单
Account books 帐簿（同books of accounts)
Account classification 帐户分类（同classification of accounts）
Account current 往来帐
Account form 帐户式
Account form of balance sheet 帐户式资产负债表
Account form of profit and loss statement 帐户式损益表
Account payable 应付未付帐
Account (fiscal) year会计年度
Account year 帐户年度
Accounting 会计；会计学
Accounting books会计簿册
Accounting control会计统制
Accounting convention会计惯例
Accounting department会计部
Accounting documents会计凭证
Accounting item会计科目
Accounting machines 会计机器
Accounting on the accrual basis 权责发生会计制
Accounting on the cash basis 现金收付会计制
Accounting organization 会计组织
Accounting period 会计期间
Accounting personnel 会计人员
Accounting practice 会计实务
Accounting principles 会计原理
Accounting procedure 会计程序
Accounting reports 会计报告
Accounting standards 会计准则
Accounting statement 会计报表
Accounting system 会计制度
Accounting theory 会计理论
Accounting unit 会计单位
Accounting year 会计年度
Account of bankruptcy破产帐
Account of executors遗产清册
Account of payments 支出表
Account of proceedings 遗产会计报告
Account of receipts 收入表
Account of receipts and payments 收支表
Account of the exchequer国库帐
Account receivable 应收帐款
Accounts sales 承销清单
Accounts if treasury 公库帐；金库帐
Accounts payable 应付帐款
Accounts payable ledger 应付帐款分类帐；应付帐款分户帐Accounts payable register 应付帐款登记簿
Accounts receivable 应收帐款
Accounts receivable assigned 应收帐款转让
Accounts receivable discounted 应收帐款内贴现
Accounts receivable ledger 应收帐款分类帐；应收帐款分户帐Accounts receivable register 应收帐款登记簿
Account title 收户名称；会计科目
Account titles for annual expenditures 岁入科目
Account to give，giving account 支出帐目
Accrual basis 权责应计制；权现发生制；应计制;发生制Accrued assets 流动资产；应收未收款项
Accrued bond interest 应收未收债券利息
Accrued cumulative dividends 应收未收股利
Accrued depreciation 应摊未摊折旧
Accrued dividends 应计股利
Accrued expenses 应计费用
Accrued income 应计收益
Accrued interest payable 应付应计利息
Accrued interest receivable 应收应计利息
Accounts items 应计项目
Accounts liabilities 流动负责
Accounts payables 应付应计项目
Accounts payroll 应计薪工
Accounts profits 应计利益
Accounts receivables 应收应计项目
Accounts rent 应计租费
Accounts taxes 应计税捐
Accounts wages 应计工资
Accumulated deficit 累积亏绌
Accumulated depreciation 累积折旧
Accumulated dividends 未发累积股利
Accumulated profits 滚存利益；累积利益Accumulated surplus 滚存盈馀;累积盈馀Accumulation 累积
Accumulation of discount 折价的累积
Accumulation schedule 累积表
Accumulative sinking fund 累积偿债基金
Accursed items 期前债务
Acquisition cost 取得成本
Active assets 活动资产（指常有本利出入的资产）Active debt 活动债务
Actual partner 普通股东
Actual cost 实际成本
Actual debts 实际债务
Actual depreciation 实际折旧
Actual liabilities 实际负值
Actual value 实际价值
Actual machine 加数机
Additional budget 追加预算
Additional order 添办定货；增加定货
Additional part of a bill 期票附件
Additional payment 追加支付
Additions 增加固定资产
Additions to property through surplus 由盈馀增加的财产Adjunct account 附加帐户
Adjusting entries整理帐
Adjustment account 整理帐目
Adjustment memo 高整凭单
Administration account 管理科目
Administration budget 行政预算
Administration expenses 管理费用
Administration section 管理之部(分部损益表的一部分）
Administrative accounting 管理会计(为供给管理员管理上所需资料的会计) Administrative expenses管理费用
Administrator 遗产管理人
Admissible assets 可税资产
Ad valued duty 从价税
Advame freight 预付运费
Advance department 放款部
Advances 预付;垫款
Advances to officers and employees 职工预支
Adventure 短期投机买卖
Adventure accounts 短期投机买卖帐
Advertising expenses (fee) 广告费
Advertising expenses prepaid 预付广告费
Advice note 通知书
Advice of audit 审核通知书
Advice of drawing 支汇票通知书
Affiliated company，affiliated corporation 联络公司(与持有其股份的公司发生联系的公司）Affiliated interests 联络股权
After –cost 后续成本（指销售后仍须继续支付的成本）
After date 发票后
After sight 见票后
Agency 代理；代理处；代理人
Agency accounts 代理帐;代理会计
Agent 代理人
Aggregate balance sheet 合并资产负债表
Aging 分期（指依到期日先后，而将应收帐款分类而言）
Agio 货币找换贴水
Agreements 契约
Allied company 联号（业务上合作）
All – inclusive income statement 统括性损益表（包括经常及非常损益）
Allocation 分配
Allotted annual receipts 岁入分配数
Allotment（s) 股份；分配
Allotments 分配数(此是志指股票、债券等的分配於请求认购人而言)
Allotments for annual expenditures 岁出分配数
allowance津贴；折让；备抵；减免
Allowance for bad debts 备抵坏帐
Allowance for depreciation 备抵折旧
Allowance on 折让准备
Allowance reserve 折让及回扣
Allowances and rebates 折让及回扣
All –purpose balance sheet 通用资产负债表
All – purpose financial statements 通用决算表
Amalgamated balance sheet 合并资产负债表
Amalgamation 创立合并
Amortization 摊销；摊还；折旧
Amortization of premium 溢价的摊销
Amortization 摊销表
Amount 总数
Amount insured 保险金额
Amount of credit side 贷方金额
Amount of financial statement 决算表的分析
Analysis sheet 分析表
Analytical accounting 分析会计;分析会计学
Analytical columns 分析栏
Analytical journal 多栏日记帐(同columnar journal)
Analytical record 分析记录
Analytical statements 分析表
Analytic product 分成的产品
Ancillary revenue 副业收入
Aula appropriation 岁定经费
Annual audit 年度查帐
Annual balance 年终决算表
Annual budgetary surplus or deficit 岁计馀绌
Annual closing 年度决算
Annual expenditure 岁出
Annual receipts 岁入
Annual reckoning 年度计算
Annual report 决算书
Annual report on auditing and inspecting （inspection) 年度审计报告书Annual revenue 岁入
Annual statement 年度决算表
Annuities 年金
Annuity certain 确定年金
Annuity due 期首年金；即付年金
Annuity method 年年折旧法
Annuity trust account 年付金信托帐
Anticipated profits 预期利益
Anticipated revenue 预计收
Anticipation warrants payable 预计应付支付命令
Locations and allotment book 股份认购及分配簿
Application for shares 认股书
Application of fund statement 资金运用表(同statement of application of funds）Applied expenses 已分配费用
Applied manufacturing expenses 已分配制造费用
Applied material handling expenses 已分配材料管理费用
Applied selling and administrative expenses 已分配销售及管理费用Apportioned charges 摊派费用
Apportionment 分派
Appraisal 估价
Appraisal company 估价公?
Appraisal of plant assets 设备资产的估价
Appraisal surplus 估价盈馀
Appraised value 估定价值
Appraisement 估价（同appraisal）
Appreciated value 增涨价值
Appreciation 涨价
Appropriated materials 拨定材料（原料）
Appropriated profits 拨定利益
Appropriated surplus拨定盈馀
Appropriation拨用；拨款；岁出预算
Appropriation account盈馀分拨帐
Appropriation allotment支出分配数；岁出分配数
Appropriation analysis支出明细表；岁出明细表
Appropriation budget 支出预算；岁出预算
Appropriation encumbrance 支出保留数;岁出保留数
Appropriation ledger 支出预算分类帐
Appropriation section 盈馀分拨之部
Appropriations for additions of property 岁出预算数
Appropriations for repayment of funded debt 偿还债款的拨款
Appropriations from surplus 盈馀的拨用
Approval sales 试销
Approved budget 核定预算；法定预算
Approved budget allotment 核定的分配预算
Arbitrage 套利；套汇买卖
Arbitrage account 国外套汇帐
Arbitrated par 月台票交易比例定价
Arbitrated rate of exchange 汇兑比例价
Arbitration of exchange 汇兑率比例
Arrears 拖欠
Articles of association, articles of incorporation 公司执照;公司章程
Articles of co – partnership 合夥契约
Assembly cost system 装配成本制度
Assembly type of industry 装配式造业
Assessed value 政府估定价值
Assessment 派缴额外股款；摊派捐税；摊派权Assessment fund 摊派税捐基金
Assessment receipts 摊派税捐收入
Assessment receivable 应收摊派税捐
Assessment rolls 摊派税捐清册
Assessment valuation 摊派税捐估价
Assets 资产
Asset accounts 资产帐户；资产科目
Asset –income ratio 资产收益比率
Asset ratio 资产比率
Asset reserve 资产准备
Assets 资产
Assets and liabilities accounts 资产负债帐户Assignable indirect charges 可分配间接费用Assistance accountant 会计助理员
Associated company 联号（业务上联系）
Assumed cost，interest，etc 假定成本、利息等Assumed liabilities 代人承担负债
At par依照票面价格
At sight, on demand 见票即付
Auction 拍卖;竞卖
To put up for auction 付之拍卖
To sell by auction 拍卖
Auctioneer; endue master 拍卖者
Audit 查帐;审计
Audit certificate 查帐证明书
Audit clerk 查帐助理员
Audit diary 查帐日记
Audited vouchers 应付支付凭单
Audit expense 查帐费用
Audit fee 查帐公费
Auditing officers 审计人员
Audit memorandum 查帐备望录
Audit of expenditures 步出审计
Audit of public loans 公债审计
Audit of public properties 公有财产审计
Audit of returns 决算审计
Audit of treasury 公库审计
Auditor 查帐员
Auditor's certificate查帐员证明书
Auditor's comments 查帐员意见书
Auditor's liability, auditor’s responsibility 查帐员的责任Auditor’s report查帐员报告书
Audit programmed 查帐程序
Audit report查帐报告书；审查报告Authorized capital 公称资本
Authority to purchase 委托购卖证Authorized capital 额定资本
Authorized capital stock 额定股本Authorized capital stock account 法定股本帐Authorized mortgage bonds 额定抵押债券Authorized value 额定价值
Auxiliary accounting unit 附属单位会计Auxiliary book(s) 补助帐簿
Auxiliary material 补助材料（原料）Auxiliary record 补助记录
Auxiliary unit budget 附属单位预算Available assets 可用资产
Available balance 可用馀额
Available cash 可用现金
Available income 可用收益；可用收入Available surplus 可用盈馀
Avail 担保付款
Average 平均数
Average balance平均馀额；平均差额Average capital 平均资本
Average cost平均成本
Average due date平均到期日
Average earnings平均业务收益
Average inventory平均存货
Average investment平均投资额
Average stock平均存货
Average unit cost平均单位成本
Average unit price平均单价
Average weight平均重量
Averaging maturity平均到期日
Averaging of accounts往来帐平均馀额Averaging stock计算平均存货
B：
Back freight 退货运费
Back order 延期交货
Back order memo 延期交货通知单
Bad and doubtful account 呆帐
Ad assets 坏资产
Bad checks 空头支票
Bad debts 坏帐
Balance (balance amount）馀额；差额Balance account 结算帐户
Balance book 分类帐馀额簿;分类帐差额簿
Balance brought forward 馀额（差额）承前
Balance brought for ward from last year 上年馀额
Balance carried down 移后页
Balance form of profit and loss statement 帐户式损益表(同account form of profit and loss statement）
Balance forward 馀额移后
Balance in our favor 我方受益
Balance in your favor 你方受益
Balance of account 差额
Balance of stock system永续盘存制(同perpetual inventory system）
Balance of stores records 存料馀额记录
Balance of trade贸易差额;进出口货相差数
Balance sheet accounts资产负债表；货借对照表
Balance sheet accounts资产负债表帐户
Balance sheet analysis资产负债表分析
Balance sheet date资产负债表日期；结帐日
Balance sheet for all purposes 通用资产负负表(同all –purpose balance sheet)
Balance sheet giving effect to proposed financing 拟定理财计划实施后的资产负债表
Balance sheet – income sheet ratios 资产负债与损益比率
Balance sheet ratios 资产负债比率
Balance ticket 决算单
Balancing account 平衡帐户
Balancing ledger 馀额栏式分类帐
Ballots 不记名票
Bank account（s) 银行往来帐
Bank balance 银行往来馀额
Bank bill，banker's draft，bank draft, bank paper 银行汇票
Bankbook 银行往来帐折
Bank charges 银行手续费
Bank check 银行支单
Bank commission 银行酬劳金
Bank deposits 银行存款
Bank discount 银行贴现息
Bank draft 银行汇票
Banker’s acceptance 银行承兑；银行承兑汇
Banker’s ratio 汇银行用比率
Banking capital 银行运用资本
Bank loans 银行借款
Bank overdraft 银行透支
Bank reconciliation statement 银行往来调节表
Bank register 银行往来登记簿
Banks，orders (cashiers’orders) 本票
Bank's account title 银行会计科目
Bank statement 银行结单
Bank stock 银行资本
Bankruptcy 破产
Bank with whom the credits opened 往来银行
Bargain 买卖合同；议价
Bargain money 定银
To bargain 立卖货约;讲价
To buy at a bargain 订购
To strike a bargain 订定合同
Great bargain 廉价货物
Barter 交易物品
Basic accounting unit 会计单位
Basic price 基价
Basic unit budget 单位预算
Bearer bonds 无记名债券
Bearer check 执票人支票;来人支票
Bearer stock 无记名股份
Bearer stock certificate 无记名股票
Beginning inventory 期初存货
Below par 低於票面价格
Beneficiary 受益人
Benefit fund reserve 职工福利基金准备
Betterment order 添改自用资产通知单
Bid 出价
Bidder 出价者；竞卖人
Bid sheet 投票人名单
Bill票据;帐单；汇票
Bill at sight; demand bill （draft) 即期票据
Bill for a term; period bill 兑换期票
Billing 开发票
Bill market 汇兑市面
Bill of credit 付银通知书
Bill of exchange 汇票
Bill of lading 提单
Bill of material 规定用料单
Bill of parcels; bill 发票
Bill and accounts payable with terms 期付款项
Bills and accounts receivable 期收款项
Bills book (register) 票据簿（同notes book)
Bills discounted 票据贴现（同notes discounted)
Bills discounted with collateral securities 附担保票据贴现Bills payable 应付票据（同notes payable）
Bills rediscounted 应收票据（同notes receivable）
Bills rediscounted 票据再贴现
Bills with collateral securities 有抵押品之票据
Bill to bearer 不记名票据
Bill to order debts 帐面债务
Book entry 帐面记录
Bookings 未交定货
Book inventory 帐面存货
Bookkeeper簿雇员；记帐员
Bookkeeping 簿记;簿记学
Bookkeeping by card system 卡片式簿记制Bookkeeping by single entry 单式簿记
Bookkeeping of bank 银行簿记
Bookkeeping system 簿记制度
Bookkeeping transactions 簿记交易；簿记事项
Book loss 帐面损失
Book of estimates 概算书
Book of final entry 终结帐簿；结帐记录
Book of first record 原始帐簿
Book of original documents for payments 支出凭证簿Book of original documents for receipts 收入凭证簿
Book of original entry （entries）原始帐簿
Book of secondary entry 转记帐簿
Book profits 帐面利益
Books of accounts 帐簿
Books of records 记录簿
Books surplus 帐面盈馀；公开盈馀
Book value 帐面价值
Borrowed capital 借入资本
Boston ledger 波士顿式分类帐
Bought book；purchase daybook; bought journal 进货簿Bought ledger 进货分类帐
Bought note 卖货据；卖货单
Bounty 奖励金
Branch 支店；分店
Branch accounts 支店(分店)帐户
Branch cash account 支店（分店)现金帐户
Branch consignments （shipments) 寄交支店（分店）货物Branch control account 支店（分店）统制帐户
Branch ledger 支店（分店）分类帐
Branch ledger 分店总帐
Branch office general account 支店往来帐户
Branch office report 支店报告
Brand; chop 商标；圆记
Break –even point 营业损益两平点
Break – up value 拆卸价值
Broker 经纪人
Brokerage 佣金、手续费
Brokerage expenses 佣金费用
Brought 承前
Brought forward 承前页
Brought forward account 前期滚结帐目
Budget 预算
Budget accounts 预算帐户
Budget allotment 分配预算
Budget allowance 预备金
Budgetary deficit 预算亏绌
Budget control 预算统制
Budget enforcement 预算执行
Budget estimation 概算
Budget for annual receipts 岁入预算
Budget for expenditures 岁出预算
Budget for local government 地方预算
Budget –making 预算的编制
Budget message 预算申请书
Budget procedure 预算程序
Budget reserve 预备金
Budget statements 预算表
Budget system 预算制度
Budget year 预算年度
Building expenses 房屋费用
Building fund reserve 建筑基金准备
Building service 房屋服务费用
Burden 负荷；制造费用
Burden appointment负荷分配；制造费用分配
Burden –credit account已分配负荷（制造费用)帐户
Burden distribution 负荷分配
Burden –in –process 在制负荷（同manufacturing expenses –in –process) Burden rates 负荷分配
Business 营业商业；业务
Carry on business，to 营业
Establish a business，to 创业
Give up a business，to 停业；歇业
Set up a business to 开业
Shut up a business to 停止营业
Start a business to开始
Wind up （one-s) business to 闭业；关店
Business accountancy 商事会计
Business day 营业日
Business enterprise 企业
Business hours 营业时间
Business papers 商用单据；商业票据
Business reports 营业报告
Business tax，sale tax 营业税；销售税
Business transaction 会计事项(同transaction)
Business year; financial year 会计年度；财政年度
Buying agent 办货代理人
Buying cost 购入原价
Buying expenses 购买费用
Buying out an interest 购出股份
Buying quota 购买预计额
Buying rate; buying price 买价
Buying requisition 购买请求单
By –laws 公司章程
By – product recoveries 副产品抵偿数（指副产品对正产品成本的抵偿数）By –products 副产品
By - products sales 副产品销售
C:
C。

A。

; chartered accountant 会计师
Call 催缴股款通知书
Call book 催缴股款簿
Call loans 通知放款
Call loans secured 活期抵押放款
Calls in arrears 延付催缴股款
Call up capital 已催缴股本（包括已收及催缴未收的股本）
Cancelled check 柱销支票;付讫支付
Capacity expenses （生产）能量费用
Capital资本
Capital account 资本帐户
Capital account balance sheet 固定资产负债表
Capital adjustment account 资本调整帐户
Capital assets 资本资产
Capital charges 资本支出（同capital expenditures）
Capital deficit 资本亏绌
Capital expenditures 资本支出
Capital expenditure account 资本支出帐
Capital expense 集资费用
Capital fund 资本基金
Capital gains 资本利益
Capital income 资本收益
Capitalization 资本总额;资本化（指利益的资本化）
Capitalization of interests 滚利作本
Capitalized expenses 资本化的费用
Capitalized profits 资本化的利益
Capitalized value 资本化的价值
Capital liabilities 资本负债（同funded debts）
Capital transfer 资本转移
Capital losses 资本损失
Capital outlays 资本支出
Capital profits 资本利益
Capital receipts资本收入
Capital returned to stock – holders in dividends 摊还股本
Capital revenue 资本收益(同capital income）
Capital stock 股本帐
Capital stock authorized 额定股本
Capital stock certificate 股票(同certificate of stock）
Capital stock common 普通股本
Capital stock outstanding 现发股本
Capital stock –preferred 优先股本
Capital stock subscribed 已认股本
Capital stock subscriptions 认缴股本
Capital surplus 资本盈利
Capital uncalled 未收资本
Caption of account 会计科目
Card ledger 卡片式分类帐
Card of account 分类帐目录
Carriage 搬运费
Carriage paid 运费付讫
Carried forward 接后
Carried over 过次页
Carrying charges 置存资产费用
Carrying charges 储存支出（指存货而言)
Carrying cost 储存成本（指存货而言）
Carrying value 储存价值（指存货而言）
Cartage –in 购货车力
Cartage –out 销货车力
Cash 现金、现款
Cash account 现金帐户
Cash and receivables to current liabilities ratio 现金及应收款项对流动负债比率Cash assets 现金资产(包括现金、银行往来、运送现金等项目）
Cash audit 现金审计
Cash balance 现金馀额
Cash basis 现金基础；收付实现基础
V before delivery 现金交货
Cash bonus 现金红利
Cash book 现金簿；现金收付簿；现金帐
Cash budget 现金预算
Cash collection basis (of revenue realization）收现基础（指营业收入的实现而言）
Cash Cr。

现金付出
Cash credit 保证放款;活期信用放款
Cash credit slip 现金支出传票
Cash day; pay day 付款日
Cash debit slip 现金收伟票
Cash disbursements 现金付出
Cash disbursements journal 现金付出日记帐
Cash discount 现金折扣
Cash dividends 现金股利
Cash Dr。

现金收入
Cash held in foreign countries 存国外现金
Cashier 收支员;出纳员
Cashier’s check 本票
Cash in bank Cash in closed banks 倒闭银行存款Cash in deposit 存银行现金
Cashing check 兑现支票
Cash in transit 在运现金
Cash in treasury 库存现金
Cash journal 现金日记帐;现金簿
Cash journal day book 现金日记帐
Cash on arrival 货到付现
Cash on bank 银行存款
Cash on delivery 现款交货
Cash on hand 手存现金
Cash on book 现金支出簿
Cash payment journal 现金付出日记帐
Cash payments 现金支付
Cash payments book 现金付出簿
Cash purchase 现购
Cash receipts 现金收入
Cash receits book现金收入簿
Cash receipts journal 现金收入日记帐
Cash remittance note 解款单
Cash reserve 现金储蓄
Cash sale invoice 现售发票;;现销发票
Cash sales 现售;现销
Cash sales book 现售簿；现销簿
Cash settlement 现结
Cash short and over 现金清偿基金
Cash slip 现金传票
Cash surrender value (of life insurance）保险积存金Cash tickets 现售票；现销票
Casual audit 临时审计
Catalogue 目录
Center – ruled ledger 中栏分类帐(即设金额栏於帐户的中间) Certain annuity 确定年金
Certificate book 股票簿
Certificate deposit 证券存款
Certificate of balance sheet 资产负债表证明书
Certificate of completion of handling over charge 交代证明书Certificate of deposit 存款证;存款单折
Certificate of indebtedness 借据
Certificate of origin 原货凭单
Certificate of stock 股票
Certified accounts 会计师证明的帐目
Certified balance sheet 会计师证明的资产负债表
Certified check 保付支票
Certifying bank 付款保证银行
C。

F. invoice货价及运费发票
C.F. price货价及运费价格
Change funds 找换金
Charge and discharge statement资金运用表
Charge and discharge statement as to income遗益收支表Charge and discharge statement as to principal 遗本收益表Charge for use 使用费
Charge off 剔除
Charges 费用；借项
Charges against revenue 营业(业入)支出
Charge sales 赊售、赊销
Charges for remittances, transfers。

etc. 汇水
Charges forward 费用先付
Charge side 贷方
Charge tickets 赊购发票；赊销发票
Charge to capital 资本支出
Charge to income 营业（业入)支出
Charter 执照
Chartered accountant 会计师
Charter of concession 特许证
Chattel mortgage 动产抵押
Chattels 动产
Check 支票
Checkbook 支票簿
Checkbook stubs 支票存根簿
Check collection 支票兑取
Check collector 支票兑取人
Check holder 持票人
Check mark 核对符号;柱销记号
Check register 支票登记簿
Checking accounts 核对帐目
Check to bearer 不记名支票
Check to order 记名支票
Cheque 支票
Chequebook 支票簿
Chief accountant 会计主任
Chronological books 序时帐簿
Chronological record 序时记录
Circulating assets流动资产
Circulating capital流动资本
Circulating liabilities 流动负债
Circulation cost 流动费用
Claimant’s ledger 债权人分户帐
Claim for additional securities 追加
Claims 债权
Class cost system 分类成本制度
Classification manual 帐户分类说明
Classification for accounts 帐户分类；会计科目分类Classified trial balance 分类试算表
Clean bill 信用用据
Clean draft 普通汇票
Clearance sale 售低货
Clearing account 暂记待结转帐目
Clearinghouse 票据交换所
Clerical error（s) 记录错误；误毕
Client 委托人
Client ledger 委托人分户帐
“Cl ose “ corporation 股份不公开公司（即不公开招股的公司）Closed account 已结帐户
Closed mortgage 限额抵押
Closing 结算
Closing accounts 结帐
Closing balance 期终馀额；期终差额
Closing entries 结帐记录
Closing entry 结帐分录
Closing the book(s) 结帐
Co –insurance 共同保险
C。

O。

D.; cash on delivery 交货收款
Code number 标号数码
Codicil 遗嘱更改
C。

O.D。

sales 交货收款销售
Collateral loans 证券担保放款
Collateral note 附带期票
Collateral security 附属担保品
Collateral trust bonds 证券担保信托公司公司债
Collection 徵收；收帐
Collection charges 代收票据费
Collection expenses 收帐费用
Collection fees 代收票据费
Collections receivable for customer 未收代付款
Collective account 统经帐户
Collector; bill collector 收帐人
Collusion 串同舞弊
Columnar analysis (columnar analysis sheet) 多栏分析表
Columnar books 多栏帐簿
Columnar journed 多栏日记簿
Columnar records 多栏记录
Columnar work sheet 多栏计算表
Combined cost and general ledger 联合成本及普通分类帐
Combined journal and ledger 联合日记分类帐
Combined statement 联合决算表
Commercial bills 商业票据
Commercial bookkeeping 商业簿记
Commercial capital 商业资本
Commercial credits 商业信用款
Commercial invoice 商业发票
Commercial discount 商业折扣；商业贴现
Commercial letters of credit 商业信用证
Commercial museum 商品陈列所
Commercial organization and customhouse 商业机关及税关
Commercial paper 商业票据
Commercial profit 商业利益
Commercial register 商业登记簿
Commercial registration 商业登记
Commercial transaction 买卖;贸易
Commercial traveler；traveling salesman；roadman；drummer 旅行商人;旅行销货人;旅行商
Commission(s) 佣金；手续费
Commission agency 代理贸易
Commission agent 贸易代理人
Commission broker 经纪人
Commission for collection 收帐佣金
Commission merchant 代售商
Commission sale；consignment sale 委托贩卖
Common cost 共同成本
Common dollar等值货币
Common stock 普通股
Community 共同收益
Companies 公司财产
Company 公司
Company law 公司法
Company limited by guarantee 保证有限公司
Company limited by shares 股份有限公司（同corporation；joint stock company，limited）Company’s act 公司法（同law of corporation）
Comparative balance sheet 比较资产负债表
Comparative budget and actual balance sheet 预算与实际资产负债比较表
Comparative budget and actual income sheet 预算与实际损益比较表
Comparative cost sheet 比较成本表
Comparative income account 比较损益表
Comparative operating statement 比较营业表
Comparative profit and loss statement 比较损益表
Comparative statement of actual and estimate profit and loss 实际及预计损益比较表Comparative statement of cost per productive hour 生产小时成本比较表
Comparative statement of monthly cost per productive hour 生产小时每月成本比较表Comparative statement of monthly operative cost per unit 工作单位每月成本比较表Comparative statement of operation cost 动作成本比较表；工作成本比较表
Comparative statement of order costs 分批成本比较表
Comparative statement of product costs 产品成本比较表
Comparison sheet 比较用表
Compensation insurance 职工赔偿保险
Compensatory errors 抵销错误（同offsetting errors）
Compiling costs 集成本资料
Complete audit 全部审计
Complete cost 总成本
Complete detailed audit 全部详细审计
Completion report 完工报单
Composite balance sheet 综合资产负债表
Composite income sheet 综合损益表
Composite life 平均年龄
Composite percentage statement 综合百分率决算表
Composite rate 混合率（用於折旧的摊提或负荷的分配）
Composite ratio 综合比率
Composite turnover 综合周转数
Composition depreciation 综合折旧
Compound arbitrated rate 联合汇兑价率
Compound arbitration 重复汇兑（即两国以上之汇兑)
Compound interest 复利
Compound journal entry 多项分录式
Condensed balance sheet 简明资产负债表
Condition 品质
Condition of affaire 清算资产负债表（同statement of affaire）
Conditional endorsement 条件背书
Conditional sales 附条件销售
Confidential clerk 秘书
Confirmation 询证
Confirmation request 请证
Consigned goods 寄销品
Consignee 承销人
Consignment 寄销；寄销品
Consignment expenses 寄销费用
Consignment goods 寄销品
Consignment –in （inward）承销；承销品Consignment – out （outward 寄销；寄销品Consignment profit and loss 寄销损益
Consignment records 寄销记录；寄销记录
Consignment sales 寄销品销售；寄销品销售
Consignor 寄销人
Consignor’s note 寄销通知书
Consolidated balance sheet合并资产负债表
Consolidated debts 固定债
Consolidated fund service 固定资金
Consolidated income sheets 合并损益表
Consolidated returns 合并收益
Consolidated statement 合并决算表
Consolidated statement of cost of goods sold 合并销货成本表Consolidated surplus 结合盈馀
Consolidated surplus statement 合并盈馀表
Consolidation 合并
Consolidation by lease 租赁合并
Consolidation by merger 吸收合并
Consolidation by purchase 购买合并
Constant return （retrace）收益
Constant capital 不变资本
Constant cost 不变成本；固定成本；固定费用
Constant expenses 固定费用
Construction account 建筑帐
Construction work –in –process 在建工程Constructive accounting 设计会计；设计会计学Constructive closing 推定结帐
Consumables 消耗品
Consumption 行销；销路
Contingent assets 或有资产
Contingent depreciation 或有折旧
Contingent fund 意外损失基金
Contingent liability 或有负债
Contingent profits 或有利益
Contingent reserve 意外事项准备金（同reserve for contingencies) Continual redemption sinking fund 偿债基金（同sinking fund）Continuing appropriation 继续经费；继续拨款
Continuing cost 继续成本;连续成本（对准备成本而言）
Continuous annuity 继续年金
Continuous audit 继续审计
Continuous system of physical inventory 继续盘存制度;继续实地盘存制度Contra accounts 对销帐户
Contract goods 契约货品
Contract interest 约定利息
Contract note 买卖合同
Contract of insurance 保险契约
Contract of sale 卖契
Contractor 包工者；包造者
Contract rate of interest 约定利率
Contract register 契约登记簿
Contract reserve 契约规定准备
Contract sales 契约销售（销货）
Contractual dividend 契约规定股利
Contractual reserve 契约规定准备
Contractual service 杂用支出
Contra entry 对销
Contra valuation account 对销计价帐户
Contributed surplus 捐助盈馀
Contribution 分配
Contribution receipts 捐款收入
Control (controlling）account 统制帐户；统制科目
Controllable costs 可统制成本
Controllable expenses 可统制费用
Controlled accounts 补助帐户；明细帐户
Controlled company 被统制公司
Controlled corporation 被统制公司
Controlling account 统驭帐户
Controlling company （corporation) 统制公司
Controlling interest 统制股权
Controlling record 统制记录
Control of expenses 费用统制
Control of merchandise 商品统制
Conventional accounting 会计惯例
Conventional depreciation 惯例折旧
Conventional form 惯例式(决算表)
Conversion 转换
Conversion interval 复利期间
Convertible preferred stock 可换优先股
Corporate bonds 公司债
Corporate surplus 公司盈馀；公债
Corporation 股份有限公司
Corporation by – laws 公司章程
Corpus 遗本(遗产的本金）
Correcting entry （correction entries）改正分录；改正记录
Cost 成本
Cost account 成本会计；工业会计
Cost accountant 成本会计员
Cost accounting 成本会计
Cost accounts 成本帐户
Cost adjustment 成本调整
Cost analysis 成本分析
Cost and freight 货价加运费
Cost audit 成本审计
Cost center 成本中心
Cost classification 成本分类
Cost clerk 成本记录员
Cost department expense 成本部费用
Cost differentials 成本差异
Cost fluctuation 成本变动
Cost – finding 成本计算
Cost formulas 成本公式
Costing （cost finding) 成本计算
Cost，insurance, and freight (C.I。

F。

）货价及保险费连运费
Cost, insurance freight and warrisks （C.I。

F。

W)到岸价格加兵险
Cost，insurance，freight and commission (C.I。

F.C.) 到岸价格加佣金
Cost，insurance，freight and exchange （C。

I.F。

E。

) 到岸价格加兑换费
Cost，insurance，freight, commission and interest （C.I。

F。

C.I。

）到岸价格加佣金及利息
Cost journal 成本日记帐
Cost ledger 成本分类帐
Cost less depreciation 成本减折旧
Cost manual 成本会计规程
Cost memo 成本通知单
Cost of by – product sales 副产品销售成本
Cost of floor space 地位成本
Cost of goods manufactured 制成品成本
Cost of goods manufactured and sold 制销货品成本
V of goods sold 销货成本
Cost of labor 人工制造（同labor cost）
Cost of (to）manufacture 制造成本
Cost of material 原料成本；材料成本
Cost of operation 运作成本。