财会专业词汇C

current ratio 流动比率
capital structure ratio 资本结构比率calculation inspection计算检查
calculation 计算
calculator 计算器
calendar variation 日历变动
calendar year日历年度
call 期前偿还，期前兑回，催缴股款，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 deposit 活期存款
called bond 已要求兑回的债券
called-up capital 已催缴股本
call feature 提前兑回特征
call loan 活期拆放贷款
call money 活期拆放贷款
call-of-more option购买双倍股票期权
call option 买方期权，股票购买期权
call premium 提前兑回溢价
call price提前兑回价格
call privilege 提前兑回权利
call provision 提前兑回条款
cambism 外汇兑换业务
cambist 外汇经销商
cancelable lease 可取消租约
cancellation 撤销，注销
cancelled check注销支票
capacity 生产能力，偿债能力
capacity cost 生产能力成本，经营能力成本
capacity operating rate 生产能力利用率
capacity to borrow 借款能力
capacity to contract订约能力，订约资格
capacity utilization rate 生产能力利用率
capacity utilization variance 成产能力利用差异
CAPA Conference 亚洲和太平洋会计师联合会会议CAPA Projects 亚洲和太平洋会计师联合联合会工作计划capital 资本，资本性资产
capital account 资本账户
capital accumulation 资本积累
capital additions 资本增值
capital adjustment account资本调整帐户
capital allowance 资本减免
capital and drawing account业主资本和提款账户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 bonus 资本红利
capital budget 资本预算
capital budgeting manager 资本预算经历
capital coefficient 资本系数
capital composition 资本构成
capital consumption 资本耗用
capital consumption allowance 资本耗用税额减免capital contributed in excess of par value 实缴股本的股票溢价
capital cost 资本成本，资本成本率
capital deepening 资本深化
capital deficit 资本亏蚀
capital duty 资本税
capital employed运用资本
capital expenditure 资本支出
capital expenditure budget资本支出预算
capital expenditure decision 资本支出决策
capital export资本输出
capital flight资本外流
capital form capitalization issue 从资本化股票发行获得资本
capital from consolidation 从合并获得资本
capital from donation 从捐赠获得资本
capital from treasury stock transaction 从库存股份交易获得资本
capital fund资本基金
capital gain 资本利的，资本收益
capital gain net income 资本净收益额
capital gain tax 资本利的税，受益税
capital gain treatment 资本利得优惠待遇。

资本收益优惠待遇
capital gearing 资本齿轮传动作用
capital graph资本图表
capital growth bond资本增值债券
capital impairment 资本减损
capital improvement 资本改造支出
capital income资本收益
capital instruments 资本票据
capital invested 已投股本
capital investment资本投资
capital investment appraisal 资本投资评价
capital intensive 资本密集
capital investment decision资本投资决策
capital issue资本发行
capitalization 资本化
capitalization of earnings 收益资本化
capitalization of interest利息资本化
capitalization of reserve 公积金的资本化
capitalization rate 资本化速率,资本化折算率capitalized expense资本化费用
capitalized value 资本化价值
capitalized lease 资本租赁
capital leverage 资本杠杆作用
capital liability 资本性负债
capital loan 资本性贷款
capital loss资本损失
capital maintenance concept资本保持概念，资本维护概念
capital maintenance reserve资本维护准备金
capital market 资本市场
capital market based accounting 已资本市场为基础的会计
capital market line 资本市场贝塔风景线
capital movement 资本流动
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 projects fund基本建设基金
capital rationing decision 资本分配决策
capital recovery 资本回收
capital redemption reserve 资本偿还准备金
capital reduction缩减资本
capital reorganization 资本改组
capital requirement 资本需要量
capital reserve 资本公积金
capital return 投资回收率，资本收益率
capital risk 资本风险
capital savings 资本节约
capital stock 股本
capital stock authorized 额定股本，法定股本
capital stock discount股本折价
capital stock outstanding 发行在外股本，流通在外股本capital stock premium股本溢价
capital stock subscription认购股本
capital structure 资本结构
capital structure decision 资本结构决策
capital structure ratio 资本结构比率
capital structure theory 资本结构理论
capital sum 资本总额
capital surplus资本盈余
capital tax资本税
capital transaction资本业务，资本账务
capital transfer tax 资本转让税
capital turnover 资本周转率
capital verification 资本验证，验资
capitation fee 按人均摊的费用
capitation tax人头税
captive finance company 集团公司附属财务公司，集团公司附属金融公司
captive insurance company 集团公司附属保险公司
card loan 卡式贷款
cargo 货运，运费
cargo insurance 货运保险
cargo receipt 货运收据
cargo syndicate 货运保险局集团
cargo underwrite 货运承保商
carriage 运输，运费
carriage inward运入运费
carriage outward 运出运费
carried interest 附带权益
carried party 权益转让方
carrier 承运商
carrier’s lien 承运商留置权
carrier’s risk 承运商风险
carryback 移前扣减，结转前期扣减
carry forward 转次页，结转下页，移后扣减，结转后期扣减
carrying cost 置存成本，储存成本
carrying party 权益转入方
carrying value 置存价值，抵押品价值
carryover 结转下期扣减，移后扣减，结转库存量，滚存量
Cartel 卡特尔
cartel price 卡特尔价格，垄断价格
case law 判例法
cash 现金，兑现
cashability 变现能力
cash account 现金帐户，现购，现金往来帐户cash accounting 现金会计
cash against documents 评单据付款，交单付款cash and carry 现购自运
cash and delivery 交货付款
cash asset 现金资产
cash audit 现金审计
cash balance 现金结存，现金余额
cash basis accounting 现金收付制，收付实现制会计cash before delivery 交货前付款
cash bonus 现金红利
cash bool 现金簿，现金收支簿
cash break-even analysis 现金损益分界分析cash budget 现金预算
cash capital 现金资本
cash card 现金卡
cash commodity 现货
cash contract 现金合同
cash control 现金控制
cash cost 现金成本
cash cow 现金牛
cash credit 现金付出，现金透支
cash deficit 现金短绌
cash cycle 现金循环，现金周期
cash decision model 现金决策模型
cash department 现金部门
cash deposit ratio 现金准备金对存款负债比率cash disbursements journal 现金支出日记账cash discount 现金折扣
cash dispenser 自动提款机
cash dividend 现金股利
cash down 即期付款
cash drain 现金枯竭
cash earning 现金赢余，现金收益
cash equivalent 现金等价物
cash equivalent value现金等值
cash flow 现金流转，现金流量
cash flow accounting 现金流量会计
cash flow adequacy ratio 现金流量充足程度比率cash flow analysis 现金流量分析
cash-flow budget 现金流量预算
cash-flow fixed-charge coverage 现金流量偿付固定费用能力
cash flow forecast现金流量预测
cash flow statement 现金流量表
cash flow from financing activities 筹资活动产生的现金流量
cash flow from investing activities 投资活动产生的现金流量
cash flow from operating activities 营业活动产生的现金流量
cash flow instatement 现金流量表
cash flow stream 现金流
cash-flow to capital-expenditure ratio 现金流量对资本的比率
cash-flow to current-debt ratio现金流量对流动负债的比率
cash-flow to long-term debt ratio 现金流量对长期债务比率
cash-flow to total-debt ratio现金流量对负债总额的比率cash forecast 现金预算
cash fund 现金基金，现金款项
cashier 出纳主管
cashier’s check银行本票
cash inflow 现金流入（量）
cash in transit 在途现金
cash item 现金项目
cash journal现金日记账
cashless/checkless economy 无现金和无支票经济
cash limit 现金限额
cash management现金管理
cash management service现金管理服务
cash manager 现金经理
cash on delivery 货到付款，交货付款
cash on hand库存现金
cash on shipment 装船付款
cash order现金订货，订货付款；现金汇票，汇款单cash outflow现金流出（量）
cash payment journal现金支出日记账
cash position现金状况，现金头寸
cash position ratio 现金状况比率，现金头寸比率cash price 付现价格
cash purchase付现购买
cash ratio付现比率
cash receipt现金收据
cash receipt journal现金收入日记账
cash records现金纪录
cash register现金出纳机
cash report 现金报告
cash requirement 现金需要量
cash reserve现金准备金
cash residual value现金残值
cash sale现销
cash settlement 现金结算
cash shortage现金短缺
cash shortage and overages 现金缺溢
cash statement现金报表
cash surrender value现金退保金
cash to current liability ratio 现金对流动负债比率cash transaction 现金交易，现金业务
cash turnover ratio现金周转率
cash voucher现金凭单
cash with order现金订货，订货付款
cash yield现金收益率
casting 加计，合计
casual audit临时审计
casualty insurance意外灾害损失保险
casualty loss意外损失
catalogue商品目录
catalogue price商品目录价格
catch-up adjustment追补调整
catch-up depreciation追补折旧
catch-up entry追补分录
cats and dogs 可疑证券
cause and effect analysis因果分析
cause and effect analysis diagram因果分析图表caution money 保证金
CCM examination 注册现金经理考试
ceded company 分保承保公司，分保承保商
ceiling 最高限额
ceiling price最高限价
center for excellence in financial management
优秀财务管理人员活动中心
center for international education and research in accounting
国际教育和研究中心
center of auti-fraud resource反欺诈信息中心
central bank 中央银行
central bank of central bank 中央银行的中央银行
central corporate expense公司总部费用
centralization 集权
centralized cash management 集中化现金管理centralized purchasing集中采购，集中进货
central processing unit中央处理器
central tendency集中趋势
centre for social and environmental accounting research 社会和会计环境研究中心
certain annuity 固定年金
certainty 确定性
certainty decision 确定性政策
certainty equivalent确定性等值
certainty equivalent coefficient确定性等值系数certCM program 国际现金管理人员证书颁发计划certificate 执照，证书
certificate of auditor审计师证书
certificate of beneficial interest股权受益证书certificate of bonds债权证书
certificate of capital stock股权证书
certificate of capital verification 验资证书
certificate of deposit定期存款单，大额存款单
certificate of incorporation 公司登记证书，公司注册证书certificate of indebtedness借据
certificate of protest拒付证书
certificate of reasonable value 合理价值证明书certificate of release解除抵押证书
certificate of stock股票
certificate accountant注册会计师
certificate bookkeeper注册薄记师
certificate business appraiser注册企业估价师
certified cash manager注册现金经理
certified check保付支票
certified copy签证副本，核实副本
certified financial examiner注册财务检查师
certified financial management注册财务管理人员certified financial planner注册财务计划师
certified financial statement 签证财务报表，签证会计报表
certified forensic account注册司法会计师
certified fraud examiner注册舞弊检查师
certified government auditing professional注册政府审计人员
certified government financial manager注册政府财务经理
certified information security manager注册信息安全经理
certified information system auditor注册信息系统审计师
certified insolvency and reorganization advisor
注册无力偿付和资本重组咨询师
certified internal auditor国际注册内部审计师
certified invoice签证发票
certified management accountant注册管理会计师
certified professional environmental auditor注册环境审计师
certified property manager注册财产经理
certified property specialist注册财产管理专家certified public account注册公共会计师
certified public accountant-person financial specialist 注册公共会计师和个人财物专家
certified public finance officer注册财务官员certified valuation analyst注册估价分析师certifying bank 付款保证银行
certifying officer签付员
cesser期限终止，责任结束
cession财产转让，保险金额转让
CFA Examination特许财务分析师职称考试
CFE Examination注册舞弊检查师考试
CFO Act财务总裁法
CFO direct Network财务总裁专用互联网
CFO Council财务总裁委员会
CFP Examination 注册财务计划师职称考试
CGFM Examination 注册政府财务经理考试
chain discount连锁折扣
chain index环比指数
chain liquidation 连锁清算
chairman of the board of directors董事长
chairman’s report董事长报告
challenge盘查
change fund 找零备用金
change in accounting estimate 会计估计的变动
change in accounting principle会计原则的变动，会计准则的变动
change in reporting entity会计报告个体的变动
change prices accounting 物价变动会计
character字符，特性，性质
character classification按性质分类
character recognition system字符识别系统
charge费用，借记，赊账，置留权
chargeable expense 列支费用
chargeable gain应税利得，应税收益
chargeable period应税期
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赊账卡
charge off注销
charge sale赊销
charge forward货到先付
charge on assets资产留置权
charges paid 费用付讫
charges prepaid预付费用
charging order 资产留置命令
charitable contribution deduction工艺捐款扣减，慈善捐款扣减
charitable organization 公益机构，慈善团体
charitable trust公益信托，慈善信托
charity statement公益事业机构报表
charm price吸引价格
chart图，图表
charter 许可证，执照
chartered accountant特许会计师
chartered certified accountant特许注册会计师chartered financial analyst特许金融分析师，特许财务分析师
chartered financial consultant特许财务咨询师
chartered investment counselor特许投资咨询师chartered management accountant 特许管理会计师
chartist图表分析师
chartist theory图表分析理论
chart of accounts账户分类表
chattel动产
chattel mortgage 动产抵押
chattel mortgage bond 动产抵押债券
cheap money 低息资金
check支票，检查，核对
check account 支票账户，活期存款账户
check and balance system制约平衡制度，制衡制度check book 支票薄
check book stubs支票薄存根
check clearing 支票清算
check crossed generally普通划线支票
check crossed specially 特别划线支票
check digit检验数位
checking account 支票账户，活期存款账户checking deposit活期存款
check list核对清单
check mark核对符号
check off 核对无误，扣款
check outstanding 未兑现支票
check register支票登记薄
check-signing equipment 支票签字设备
check to bearer不记名支票
check to order记名支票
check verification 支票验证
cheque支票
Chicago board options exchange芝加哥期权交易所chief accountant总会计师，会计主任
chief auditor总审计师，审计主任
chief cashier总出纳，出纳主任
chief financial officer 公司财务总裁
chief executive officer首席执行官
chief financial officers act财务总裁法
chief financial officers council财务总裁委员会chief information officer公司信息总裁
chief risk officer公司风险总裁
chose in action 法律诉讼上的产权
chose in possession 实际占有的产权chronological book 序时帐薄
chronological record 序时纪录
CIA code of conduct注册内部审计是职业道德守则CIA examination 注册内部审计师职称考试
CIC program特许投资咨询师职称颁发计划
CIF price到岸价格
circularization 通函询证
circular letter of credit流通信用证
circulating asset流动资产
circulating capital 流动资本，流动资金circulating liability流动负债
CISA examination 注册信息系统审计师职称考试CISM examination 注册信息安全经理职称考试civil liability民事责任
civil suit 民事诉讼
civil tax penalty 民事税收罚金
claim索赔，赔偿，债权产权
claimee 被索赔人
claimer索赔人
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 balance sheet分类资产负债表
classified common stock 分类普通股
classified income statement 分类损益表classified income tax分类所得税
classified property tax分级财产税
classified trial balance 分类试算表
class-life depreciation system分类折旧年限制度
clause条款
claused bill of exchange付条款汇票
claused bill of lading 付条款提货单
claw back 追回税款
Clayton Antitrust Act克莱顿反托拉斯法案
clean 不附带保留条件，不附带保留意见
clean acceptance 单纯承兑，无条件承兑clean audit单纯审计
clean bill of exchange 光票汇票
clean bill of lading 清洁提货单
clean float自由浮动，单纯浮动
clean letter of credit光票信用证
clean opinion 无保留审计意见
clean price不付利息价格
clean surplus concept净盈余
clearance 报关；票据清算；清仓clearance agent报关代理商
clearance fee 报关手续费，进出港手续费clearance paper 报关许可证，进出港许可证clearance sale清仓减价销售
clear days结算日数
clearers票据清算所，票据清算银行
clearing 票据冲销，票据清算;债务结算
clearing account结转账户，清算账户
clearing agent报关代理商
clearing bank 票据清算银行，票据清算所会员银行
clearing currency清算货币
clearing cycle结算周期，清算周期
clearing fee清算费用
clearing house 票据清算所
clearing house agent票据清算代理商
Clearing House Interbank Payment System银行内部票据清算支付系统
Clearing House Automated Payment System票据清算所自动支付系统
clearing house statement 票据清算清单
clear-up clause清理条款
clear-up period清理期
clearical error笔误，记录错误
clerk 办事员，职员
client客户，委托人
client representation letter客户申诉书，情况说明书close company 不公开招股公司
closed account已结帐户
closed-end已规定限额
closed-end credit固定限额信贷，固定期限信贷closed-end investment trust固定股份投资信托closed-end mortgage限额抵押
closed-end mutual fund 固定股份共同基金
closed indent限定委托订货单
closely-held company 不公开招股公司
closing 结帐，收盘
closing adjustment结账调整，决算调整closing balance期末余额
closing date 结帐日期，截止日期closing entry结账分录
closing inventory 期末存货
closing price收盘价格
closing procedure 结帐程序，决算程序closing rate收盘汇率
closing rate method收盘汇率法cluster sampling分类抽样法
code 代码，代号；法规，守则；
code of conduct行为守则，行为准则coding 编码
coding of accounts账户编码coefficient系数
coefficient of correlation 相关系数coefficient of determination 判定系数coefficient of variation 变差系数
co-financing联合融资coin 硬币coincident indication 重合指标coinsurance共同保险，联合保险coinsurance clause共同保险条款coinsurer联合承保商
collateral 抵押品，担保品
collateral bond抵押品担保债券collateralize作抵押，提供抵押
collateral loan抵押品担保贷款collateral security抵押品，附属担保品collateral-trust bonds抵押品担保信托债券collateral value抵押品价值
collectability可收回性collectible accounts 可收回账款collectibles收藏物
collecting bank 托收银行collection 收账，托收
collection agency 收账代理商collection charge托收费collection department收账部门collection forecast收账预测collection letter收账信函collection method 收账法collection on delivery货到付款collection on document 跟单托收collection period 收款期collection policy收账政策
collection ratio 应收账款比率
collection service 收账服务
collection ownership集体所有制
collusion 窜通作弊
collusive tendering 窜通投标
column栏，列
columnar accounts 多栏式日记账
columnar cash journal多栏式现金日记账
columnar journal 多栏式日记账
co-maker联合出票人
co-manager报销银团协理银行
combination 联合，合并
combination rate联运费率
combined attributes and variables samping 属性与变量混合抽样法
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，日记总帐combined reliability复合可靠程度
combined statement of income and retained earnings
合并收益和留存收益表
comfort letter 安慰信函
commander theory管理者论
commercial arbitration商业银行
commercial bill商业汇票
commercial computers商用电子计算机
commercial credit商业信用
commercial credit company商业信贷公司
commercial discount商业折扣
commercial document 商业凭单，商业单据commercial finance company商业金融公司
commercial invoice 商业发票
commercial law商法
commercial letter of credit商业信用证
commercial monopoly商业垄断
commercial paper商业票据
commercial paper rate商业票据利率
commercials商业股票
commission佣金，手续费
commission agent佣金代理商
commission broker佣金经纪人
commitment承付款项，承诺贷款
commitment fee承诺费
commitment for capital expenditure已承付的资本支出committed cost已承担成本，已承付成本
committee委员会
committee of audit审计委员会
committee of inspection检查委员会
commodity商品，货物
commodity broker商品经纪人
commodity exchange商品交易所
commodity futures商品期货交易
commodity futures contract商品期货合同commodity market商品交易市场
commodity price商品价格，初级商品价格commodity price index商品价格指数
Common Business Oriented Language普通商业语言common carrier公共运输业，公共承运商common cost共同成本
common customs tariff共同关税税率
common dollar等值美元
common-dollar accounting等值美元会计，等值货币会计common expense共同费用，联合费用
common law习惯法，不成文法
common property共同财产
common stock普通股
common-size financial statement共同尺度财务报表，共同尺度会计报表
common stock dividend普通股股票股利
common stock equivalent等同普通股
common stockholder普通股股东
Common Stock Index普通股股票价格指数
common stock ratio 普通股比率
common stock valuation 普通股计价
communication protocal通信协议
communications softwares通信软件
community社区，共有，共享
community income共同收益
community of intest共同权益，共同权益集团community property共有财产
commutation折算
commuted value折算价值
Companies Registration Office公司注册管理局company公司
company act公司法
company auditor公司审计师
company director公司懂事
company finance公司财务
company fraud 公司欺诈
company goal公司目标
company incorporated注册公司
company law公司法
company limited by guarantee担保有限公司
company limited by share股份优先公司
company liquidation account公司清算帐户
company officer公司高级职员
company of limited liability有限公司，有限责任公司company of unlimited liability无限公司，无限责任公司company promoter 公司创办人
company reserve 公司公积金
company seal公司印章
company secretary公司秘书
company specific risk 公司个别风险
company tax公司税
comparability可比性
comparative accounting比较会计
comparative analysis比较分析
comparative cost advantage比较成本优势comparative international accounting国际比较会计comparative statement比较财务报表，比较会计报表compatibility兼容性，兼容能力
compensating balance补偿性存款
compensating errors抵消性错误
compensating payment补偿性报酬
compensation 报酬，酬金；补偿，赔偿compensation trade补偿贸易
compensation for damages损害补偿
compensation for loss of office 解除职务损失补偿compensatory balance补偿性存款额，最低应存额compensatory stock option 补偿性购股权compensatory tariff补偿性关税
Comperio普华勇道会计互联网
competent auditor胜任的审计师，有法定资格的审计师
competent evidential matter有效的证据材料
competition竞争
competitive bidding竞争性招标
competitive price竞争价格
competitive wage竞争性工资
compilation of financial statement编制会计报表，编辑会计报表
compilation report会计师编辑报告
compiler language编译语言
complete audit 全部审计
complete cost全部成本
complete cycle costs全部周期成本
complete contract method全部完工法
completed sales basis完成销售法，完成销售基准
completeness完整性
complete transaction完整性经济业务
complete risk 完工风险
complex capital structure复杂资本结构
complex information processing复杂信息处理
complex tariff复合税则，复合税率
complex trust复杂信托
compliance audit符合规章审计
compliance test符合性抽查
composite break-even point综合损益分界点，综合损益平衡点
composite cost of capital综合资本成本
composite depreciation method 综合折旧法
composite depreciation rate综合折旧率
composite service life综合使用年限
composite tax rate综合税率
composition 偿债协议，债务和解，资本构成
composition of capital资本构成
composition of creditors债券人清偿协议
compound amount复利本利和
compound amount of 1 dollar 一元的复利终值，1元的本利和
compound arbitrage重复套汇，复合套汇
compound discount复贴现息，复折现
compound entry复合分录，复式分录
compounding 复利计算
compounding period 复利期
compound interest复利
compound interest method of depreciation复利折旧法
compound interest table复利表
compound tariff复合关税税率
compound value复利值
comprehensive annual financial report综合年度财务报告
comprehensive audit综合审计
comprehensive budget综合预算
comprehensive income综合收益
comprehensive insurance综合保险
comprehensive policy综合保险单
compromise和解，妥协
comptroller主计长，审计长
comptroller and auditor-general主计审计长
comptroller general总审计长
compulsory audit强制审计
compulsory checkoff强制口款
compulsory liquidation强制清算
compuserve information service 电子计算机信息服务公司
compustat标准普尔公司会计数据库
compustat data标准普尔公司会计数据库数据。