C.A.; chartered accountant 会计师www.86trader.com) s9 I. w" ^- \, I8 C
Call 催缴股款通知书, [% d3 W0 s1 x# v% D& N
Call book 催缴股款薄% K" j  R1 I  V' o0 J  B% h
Call loans 通知放款
/ l7 u7 Q9 A* P8 Y. @0 fCall loans secured 活期抵押放款( w1 o# c# U* q4 g7 f7 M3 p$ J( y
Calls in arrears 延付催缴股款
( R; D9 q5 w9 e# E' _) g# n中国外贸人论坛Call up capital 已催缴股本（包括已收及催缴未收的股本）3 ?: ~; B% d5 N: ~7 {0 _
Cancelled check 柱销支票；付讫支付www.86trader.com6 f6 A/ _6 J8 e, y. O  N) ?
Capacity expenses （生产）能量费用* k8 p( |. G8 L. [& a
Capital资本; Z$ |4 @  q8 ~4 W% ^& b2 g
Capital account 资本帐户9 Z2 @+ n" _& X; D) Z" c; o8 `0 g. H
Capital account balance sheet 固定资产负债表' L8 Z! T% p7 Q% P3 A+ u
Capital adjustment account 资本调整帐户, Z& M* a. c- v8 k8 J
Capital assets 资本资产) }. F% [& R: X- R1 N$ t
Capital charges 资本支出（同capital expenditures）
) \9 D# E4 h& m% W* U5 g# d* ^Capital deficit 资本亏绌

Capital expenditures 资本支出
. C/ I( W* B- d% V' JCapital expenditure account 资本支出帐
# a2 Y2 i+ _3 HCapital expense 集资费用
3 \; b" Y8 @8 t- s/ V5 L1 _中国外贸人论坛Capital fund 资本基金
$ j/ q1 t& C9 q( T# lCapital gains 资本利益www.86trader.com( U3 S; d3 z1 u! W' g' L
Capital income 资本收益中国外贸人论坛! A" B; N+ g( t3 ?
Capitalization 资本总额；资本化（指利益的资本化）
1 C$ A9 s$ V3 \  Bwww.86trader.comCapitalization of interests 滚利作本
: D. A& H# v/ UCapitalized expenses 资本化的费用
/ N3 f) ^$ j& d7 g; UCapitalized profits 资本化的利益中国外贸人论坛' R1 \& @% j% r5 f+ \) Q
Capitalized value 资本化的价值
  i6 _% K. F0 yCapital liabilities 资本负债（同funded debts）+ Z# m: c+ g6 H0 b
Capital transfer 资本转移
+ s! i$ w$ o  h, eCapital losses 资本损失
" `0 B5 m0 g' M- l0 ]8 [Capital outlays 资本支出
. z) M; Y  h: a* v# N/ n" I- X中国外贸人论坛Capital profits 资本利益
5 |2 U- f! J/ e/ j; l* `Capital receipts资本收入0 Y4 I; ?) `" r) X9 I
Capital returned to stock – holders in dividends 摊还股本6 _0 n6 A+ R+ ?0 e1 H. D
Capital revenue 资本收益（同capital income）* X/ e- @* b( K) t$ ^( E2 Q
Capital stock 股本帐. _( e+ @& Q0 a3 N
Capital stock authorized 额定股本/ p; t5 W" |2 k. r4 k. J
Capital stock certificate 股票 （同certificate of stock）中国外贸人论坛9 Z6 M2 o* T4 }2 H# x: N' _
Capital stock common 普通股本: `  y* k/ \( |1 R1 D  b# o
Capital stock outstanding 现发股本, J6 y  |0 y! j/ J6 i. y
Capital stock – preferred 优先股本www.86trader.com3 I) Q" M5 @; r+ m! n4 @2 c' L& U% A
Capital stock subscribed 已认股本中国外贸人论坛5 s9 B% k' F; j3 k- G3 \
Capital stock subscriptions 认缴股本
  n4 M$ ]3 g" q/ ]Capital surplus 资本盈利. `& V9 z7 J1 z/ a  v
Capital uncalled 未收资本

Caption of account 会计科目, K/ i2 Y  ~2 O$ z
Card ledger 卡片式分类帐
. i- h$ @8 x6 l- wCard of account 分类帐目录
, N; Z. h4 ~$ w1 \! jCarriage 搬运费
* ]/ W- y% K+ z3 g$ _+ Y: ]) b- wwww.86trader.comCarriage paid 运费付讫
' r/ }. n5 O: x% f0 Z; l/ nCarried forward 接后( R+ d2 n: ~1 x' ]0 C2 p/ A6 _
Carried over 过次页
4 E) W/ d4 _1 j6 q0 Z( Y* qCarrying charges 置存资产费用; s+ R) ?+ |3 f+ A( J2 u8 @
Carrying charges 储存支出（指存货而言）
; @/ T" k9 w2 ^, Z# `  iCarrying cost 储存成本（指存货而言）
9 U: b( F' Z! N- {# S2 J9 q- W) {Carrying value 储存价值（指存货而言）
+ C) ?5 r4 Z4 h+ hCartage – in 购货车力
+ \: T# F) b7 C. nCartage – out 销货车力中国外贸人论坛$ ]& C' L) \% u$ k6 T, C
Cash 现金、现款  s" E" |/ \: p6 a5 M: N
Cash account 现金帐户& X: C! o4 [2 ~5 c/ F1 X
Cash and receivables to current liabilities ratio 现金及应收款项对流动负债比率中国外贸人论坛7 E- k( ~  \0 f  ]! K1 [. {' Q
Cash assets 现金资产（包括现金、银行往来、运送现金等项目）中国外贸人论坛. t  E1 [0 K: n7 @. i
Cash audit 现金审计
  R5 p  L% P8 i) t# C- J+ d! ^/ {Cash balance 现金馀额
) S% h4 ^5 U' ^: Y( w中国外贸人论坛Cash basis 现金基础；收付实现基础
8 J, w4 j5 Y8 W' H- \V before delivery 现金交货, U5 d1 U% r( ]
Cash bonus 现金红利+ {: d& _+ }! R' @  m  W
Cash book 现金薄；现金收付薄；现金帐
  T$ a" Y5 w2 b0 f3 R# r/ iCash budget 现金预算. K1 {  I5 M; o$ i7 b0 D# [4 B+ `
Cash collection basis (of revenue realization) 收现基础（指营业收入的实现而言）! V0 @) ^# `. D9 G
Cash Cr. 现金付出
* o0 J, L& W: k, {8 q% ]0 N( oCash credit 保证放款；活期信用放款
0 Y' I# M. V( f. \6 X9 N中国外贸人论坛Cash credit slip 现金支出传票; Q) b0 L3 Y' o) G4 E* k
Cash day; pay day 付款日
# M6 C+ s; {+ m) Z0 B6 @中国外贸人论坛Cash debit slip 现金收伟票
" U# a7 ]$ B+ ?Cash disbursements 现金付出
& u- I1 r9 c( |) Fwww.86trader.comCash disbursements journal 现金付出日记帐www.86trader.com- o' n& L; v) ^- W$ u
Cash discount 现金折扣
1 v$ q/ i$ F/ Q$ zCash dividends 现金股利# ^/ a% M, O& y3 f2 e! j/ ^
Cash Dr. 现金收入+ Y4 Y: o: n! h6 K8 z7 ?
Cash held in foreign countries 存国外现金
* P/ ?6 Q& }9 R& Swww.86trader.comCashier 收支员；出纳员
3 j; ]7 w) t" ?: DCashier’s check 本票
' A9 J7 G" s* p: ]( n6 k% b% ?Cash in bank Cash in closed banks 倒闭银行存款
- F7 I5 c- L$ a6 iCash in deposit 存银行现金
+ ~# A1 i3 V8 c# U% S& yCashing check 兑现支票
( B5 x/ j+ B- h% O' G; SCash in transit 在运现金
# r' p/ Q4 P1 v( l) y) MCash in treasury 库存现金
8 a$ D" D1 ^( X; Z9 \- r  Rwww.86trader.comCash journal 现金日记帐；现金薄
4 I$ U7 q0 D. g: Lwww.86trader.comCash journal day book 现金日记帐www.86trader.com  G3 Q8 ~/ x1 t  d
Cash on arrival 货到付现
6 a7 o9 J' e0 k* H, P: fwww.86trader.comCash on bank 银行存款
2 A$ b8 V1 }+ f) P7 W* iCash on delivery 现款交货www.86trader.com; s- o. D( O3 _
Cash on hand 手存现金( k; m+ j: }* I# E6 w+ g8 z
Cash on book 现金支出薄* E3 ?4 m/ Y5 i$ j  r& I9 _
Cash payment journal 现金付出日记帐' c' l% v7 @3 u8 l4 V6 w# ^4 v
Cash payments 现金支付
2 i" C  |' ~1 A# _9 bCash payments book 现金付出薄
5 `3 M- a% B1 j4 p$ O4 e: jCash purchase 现购
, }& J7 y* z% n5 z. mCash receipts 现金收入
' [; w1 r  t  p; J" X! |. z$ i$ C& h' XCash receits book 现金收入薄
/ [$ j2 o/ ^+ r0 r  z. WCash receipts journal 现金收入日记帐" R5 ^- ?6 @  T$ _' S. W; z% e
Cash remittance note 解款单
7 g5 G# }% X8 q8 Q5 LCash reserve 现金储蓄* l  z% U/ F' n' C7 H# a
Cash sale invoice 现售发票；；现销发票www.86trader.com+ y* w) L- Y" o' b8 m4 X
Cash sales 现售；现销
1 P" S( W* ^. G" d8 e9 Fwww.86trader.comCash sales book 现售薄；现销薄; m$ `; A4 N8 z1 V! R/ d
Cash settlement 现结& P$ `& m& H* V7 P7 n4 A; m- _' l
Cash short and over 现金清偿基金' z7 N/ |) v6 _. k/ Y0 |3 W) @
Cash slip 现金传票4 W4 q" L+ v- W6 M0 d
Cash surrender value (of life insurance) 保险积存金2 ?: V* n4 ~3 E! r; g0 P; t
Cash tickets 现售票；现销票

Casual audit 临时审计2 x; w" M9 j/ s6 i4 k4 W* u
Catalogue 目录
: z: r9 u1 b8 h( T6 z中国外贸人论坛Center – ruled ledger 中栏分类帐（即设金额栏於帐户的中间）
. G) u; {8 N, G' z5 m" ZCertain annuity 确定年金www.86trader.com& w  H; F. L+ t1 t
Certificate book 股票薄0 y; N/ B, Y. g8 Y& C0 {" z; R2 `7 X3 p
Certificate deposit 证券存款3 y4 {7 A% V; t* c+ G- G
Certificate of balance sheet 资产负债表证明书
/ _8 B( u! J4 c5 R, W; i3 _中国外贸人论坛Certificate of completion of handling over charge 交代证明书2 J. Y+ C# @( E& W
Certificate of deposit 存款证；存款单折
) i/ F$ w% }4 U( J- K* A+ `0 ^www.86trader.comCertificate of indebtedness 借据中国外贸人论坛4 W6 H( P- c9 _# g) j
Certificate of origin 原货凭单* O5 F; {, e% B$ I
Certificate of stock 股票) D# H: J- @* ^/ M4 h& u
Certified accounts 会计师证明的帐目. K5 u* V6 S* C" O  @9 ~
Certified balance sheet 会计师证明的资产负债表
0 j+ j( f$ l' a, {. i# }; L1 H/ `. yCertified check 保付支票
$ s- o+ W. w8 B! hCertifying bank 付款保证银行& z5 J7 k. x' L0 V, |
C.F. invoice货价及运费发票中国外贸人论坛5 Z1 J) D' |7 q2 \8 Q' z
C.F. price货价及运费价格

Change funds 找换金. Y5 u/ a2 y2 d! U! [1 g/ r
Charge and discharge statement资金运用表
! G# O4 D+ V1 p1 J' U" h# `+ dCharge and discharge statement as to income遗益收支表www.86trader.com4 k3 u5 M  L1 ^" x" O5 }
Charge and discharge statement as to principal 遗本收益表中国外贸人论坛& u* {; Y, z# m3 |
Charge for use 使用费9 o8 n  \% l: p  H
Charge off 剔除
8 N5 U; U- J2 ~# e% [7 hCharges 费用；借项3 V6 z7 d1 o+ b: d* d
Charges against revenue 营业（业入）支出9 e7 c& A0 s: |, o
Charge sales 赊售、赊销  O* G1 w* C$ b0 g8 k$ |- H9 x
Charges for remittances, transfers. etc. 汇水
% K' N6 d% \/ wCharges forward 费用先付
! h- c0 u' E& P$ `Charge side 贷方5 G+ z7 ?# t2 ~& P3 d
Charge tickets 赊购发票；赊销发票# n" t* E" H4 g
Charge to capital 资本支出  P* c$ d7 a, ^
Charge to income 营业（业入）支出
$ x" o; E: H6 D( D9 I9 c6 M* oCharter 执照' x6 V2 d5 _0 Y* N# o0 [; z
Chartered accountant 会计师
( O6 e- \  S$ O4 SCharter of concession 特许证www.86trader.com3 S/ t) [* q) D: H- J* c- l6 ^
Chattel mortgage 动产抵押
' _  w, Y+ J, Y) y8 d' H: |中国外贸人论坛Chattels 动产

Check 支票中国外贸人论坛, J, W& @5 ^7 Q. l
Checkbook 支票薄9 t  o8 W5 M6 s' G) A! A6 m
Checkbook stubs 支票存根薄
3 \8 }: |, d- T; I$ z4 e" V. mCheck collection 支票兑取www.86trader.com; O5 a; ~% M. Z- C8 M; c: l
Check collector 支票兑取人
+ D5 l* b2 n/ {. h% N* Y7 v中国外贸人论坛Check holder 持票人$ m% ?" t7 A; U9 B5 [$ p
Check mark 核对符号；柱销记号
: m8 d8 t6 f( R  b" p  kCheck register 支票登记薄/ e' D+ Z/ q" F3 p4 y9 x
Checking accounts 核对帐目
& r, R: R8 @6 j. SCheck to bearer 不记名支票3 ]; c9 J- ]) R: G
Check to order 记名支票9 R2 U! V+ B& F
Cheque 支票
4 Y) ?9 D+ F  k8 _. h5 E中国外贸人论坛Chequebook 支票薄6 `) h. w; e/ {7 a+ F; I( L
Chief accountant 会计主任8 P! ?9 ]; y8 a( R8 K6 h
Chronological books 序时帐薄. W1 n4 A7 ]+ w8 j2 J% ^$ T# @. J
Chronological record 序时记录
0 r% U6 O2 G/ {( b8 P5 dCirculating assets流动资产2 N1 |2 `4 W2 a
Circulating capital 流动资本$ `) u; C+ [7 a6 K8 y2 y0 R
Circulating liabilities 流动负债
) ~0 _& b8 }1 t( _3 [) jCirculation cost 流动费用

Claimant’s ledger 债权人分户帐# p1 b  t" {& ?, s
Claim for additional securities 追加  I7 U# `8 e0 p2 ]1 ~6 u
Claims 债权中国外贸人论坛0 L8 o- a; C8 C' p7 v6 P
Class cost system 分类成本制度( ~" d. E( m4 Y1 ]/ \5 f  y
Classification manual 帐户分类说明7 [; o; k- D6 J/ t  M+ x0 n
Classification for accounts 帐户分类；会计科目分类8 I' _: K5 g/ b& e' G& X
Classified trial balance 分类试算表www.86trader.com+ ^8 `' ~0 R: q0 N8 f* {
Clean bill 信用用据
  e3 }" s! j7 p) g* i中国外贸人论坛Clean draft 普通汇票
, P: V" b' D2 h. WClearance sale 售低货
& x! x- I) ]! ~& n& J8 F. M( `Clearing account 暂记待结转帐目% T8 @' X8 d% M9 `' D
Clearinghouse 票据交换所
. C2 i) ~4 g. r; I6 bClerical error(s) 记录错误；误毕$ p1 E+ `. S0 x. V
Client 委托人3 E% T- X4 h8 b7 b* d0 u
Client ledger 委托人分户帐
8 y6 M5 r* e- D' X. H3 |7 p“Close “ corporation 股份不公开公司（即不公开招股的公司）
4 A- n* l7 y% n$ _% |www.86trader.comClosed account 已结帐户: k% e" g* W. F; E
Closed mortgage 限额抵押6 u% s  z! {, o% K
Closing 结算
) v% e& \; v0 t3 u; sClosing accounts 结帐www.86trader.com; v: q6 e9 J: N6 g
Closing balance 期终馀额；期终差额- ]1 X  u: \7 I3 u
Closing entries 结帐记录
: _  M  e& X2 g  {3 O. sClosing entry 结帐分录
/ Q- e, [9 z# l. ^7 R/ I: F0 S' r中国外贸人论坛Closing the book(s) 结帐

Co – insurance 共同保险
# n3 E1 }/ Y) G& jC.O.D.; cash on delivery 交货收款" M$ k# h1 {# i- Z# A5 e. P
Code number 标号数码
6 Q, p% ?) `6 @5 ~6 t, kwww.86trader.comCodicil 遗嘱更改
2 R) Q  p* ~  SC.O.D. sales 交货收款销售; \' ~* b( ~8 |1 T! f
Collateral loans 证券担保放款
& X% y6 [, s% @- |: r) FCollateral note 附带期票
. t9 ^! L. V' Z5 HCollateral security 附属担保品
; B9 c. v$ T- Y, D+ oCollateral trust bonds 证券担保信托公司公司债
0 {( l. `2 r0 T# v, L7 O( p1 |Collection 徵收；收帐
- M% d. e. e. U6 o0 u中国外贸人论坛Collection charges 代收票据费
+ H" ~8 c1 V0 S8 \' A4 \" v) T  }Collection expenses 收帐费用
, ~- I/ `) X' k- B8 A  Z( Cwww.86trader.comCollection fees 代收票据费
* P  E$ n) F* F" K8 ^' e7 @Collections receivable for customer 未收代付款www.86trader.com/ i* x5 Q/ h6 A4 B# _! L
Collective account 统经帐户
: M4 l7 E; T/ ]; {; T6 n5 ^* x3 }Collector; bill collector 收帐人
$ j4 \; u8 @5 ^# L7 ?0 ECollusion 串同舞弊

Columnar analysis (columnar analysis sheet) 多栏分析表
9 [# L# c/ V2 xColumnar books 多栏帐薄6 R; s: h  D) c4 r5 v
Columnar journed 多栏日记薄0 I* R& G2 Z, Z
Columnar records 多栏记录
/ g1 i: W6 m/ @. J! e4 iwww.86trader.comColumnar work sheet 多栏计算表
, Q7 j5 q; l* e; a- S: S$ n  B( XCombined cost and general ledger 联合成本及普通分类帐中国外贸人论坛% P; C, c* |' h7 x. D2 ?
Combined journal and ledger 联合日记分类帐
  P9 w7 Q( Z7 ?' t中国外贸人论坛Combined statement 联合决算表
3 F: [# _7 h9 d2 e$ i: l中国外贸人论坛Commercial bills 商业票据1 x' h6 H0 s* x$ Z* ~, p$ a
Commercial bookkeeping 商业薄记& f& p, g) ?& q& U) w- F& `, c
Commercial capital 商业资本
1 Y" H) @" Y: Y5 P; [中国外贸人论坛Commercial credits 商业信用款
: v9 H' k2 P# ~* G0 LCommercial invoice 商业发票/ k) B9 [* g4 |8 [6 e/ V% l0 y
Commercial discount 商业折扣；商业贴现
* a/ R( s- `4 g* A; F; ]  C# X  ]Commercial letters of credit 商业信用证
" V+ Y: U1 r8 p6 KCommercial museum 商品陈列所
; w) k* A( N2 Owww.86trader.comCommercial organization and customhouse 商业机关及税关" B6 H5 J+ _. v$ W- B/ u
Commercial paper 商业票据8 b* `1 n  y9 C. N
Commercial profit 商业利益
* P7 _1 |2 P9 B4 n& l6 cCommercial register 商业登记薄& q" H! @! m* Q* _$ O9 N( O
Commercial registration 商业登记
8 C9 }4 ~6 B$ z1 P6 q  _; nCommercial transaction 买卖；贸易
, i- f  ^; k6 ]9 C$ X+ hCommercial traveler; traveling salesman; roadman; drummer 旅行商人；旅行销货人；旅行商

Commission(s) 佣金；手续费
9 f% E: Z  e1 BCommission agency 代理贸易www.86trader.com7 g4 z% O8 U7 z" G, M3 K- E, c* s
Commission agent 贸易代理人. S. C) ^$ s+ C5 d# K0 ~" l2 g
Commission broker 经纪人
/ |# ^/ n' q6 ?; Nwww.86trader.comCommission for collection 收帐佣金中国外贸人论坛' s# f% U2 S( l/ P8 _; i2 @
Commission merchant 代售商中国外贸人论坛: F) A) J9 w+ \' W; u3 b- w
Commission sale; consignment sale 委托贩卖
1 f8 a) e) x0 fCommon cost 共同成本" }' Q" A7 b$ k- W9 Y" F8 l
Common dollar等值货币, q# o9 [, Y9 a. E7 ^$ D) {% @
Common stock 普通股6 ~  y/ _$ m' c; n- W" a# b
Community 共同收益
2 K  K1 `; r( b6 C) Z: P5 b8 Q! ECompanies 公司财产
- R4 G2 [1 I' ^! o/ J, `1 g) D& K7 Pwww.86trader.comCompany 公司
5 A* o: p) F1 E  `7 b: h! ACompany law 公司法
; \6 ]  o2 n( T* Q) ?Company limited by guarantee 保证有限公司
  K  `! T* y/ I& s) ]. eCompany limited by shares 股份有限公司（同corporation; joint stock company, limited）( w  ~0 `) K' C% o# o. M( p
Company’s act 公司法（同law of corporation）

Comparative balance sheet 比较资产负债表
$ `" X, [' N$ U/ h% k: ewww.86trader.comComparative budget and actual balance sheet 预算与实际资产负债比较表www.86trader.com8 b/ C' l+ r# ]. r4 ^+ a5 e
Comparative budget and actual income sheet 预算与实际损益比较表
" i: K- U5 T3 [3 R9 m, Y8 }Comparative cost sheet 比较成本表$ O  g4 j; P  _' W: g: c" l
Comparative income account 比较损益表
) X- n9 M8 r4 O# Y7 _. p# U% x$ Q* WComparative operating statement 比较营业表中国外贸人论坛0 [  `, b- l5 d" X1 ^# J9 X& Z! m  M( P
Comparative profit and loss statement 比较损益表
" ]; z2 Q+ A% v" z; ^( YComparative statement of actual and estimate profit and loss 实际及预计损益比较表
6 Z/ q% h& }1 ^5 o- e# ]; ewww.86trader.comComparative statement of cost per productive hour 生产小时成本比较表
4 l$ @3 I( F* G3 t: x9 ywww.86trader.comComparative statement of monthly cost per productive hour 生产小时每月成本比较表' }- f/ e  h) N* Z% Y: Q( V
Comparative statement of monthly operative cost per unit 工作单位每月成本比较表
; e9 d# h. j4 y- d3 P9 A& U: d1 P中国外贸人论坛Comparative statement of operation cost 动作成本比较表；工作成本比较表$ ?+ E+ i9 q  M+ n; O: C0 o
Comparative statement of order costs 分批成本比较表
/ h7 O% t& R# Q/ e0 W: RComparative statement of product costs 产品成本比较表
( |! X0 Z+ e- L7 v0 ?' NComparison sheet 比较用表

Compensation insurance 职工赔偿保险
  w1 F! s' k, V  L1 nCompensatory errors 抵销错误 （同offsetting errors）
; {8 C& T  O6 Q2 D" l, R" r: P中国外贸人论坛Compiling costs 集成本资料
+ o& }; e6 T/ c! |4 Mwww.86trader.comComplete audit 全部审计
* ^- L9 D+ B+ x% U6 OComplete cost 总成本
, C+ E: G1 j$ c# G2 ^Complete detailed audit 全部详细审计
9 S5 F% \$ O4 o8 T7 BCompletion report 完工报单
! {( V) X& B( s$ _) l$ [8 l) SComposite balance sheet 综合资产负债表
9 ]! N9 z: h$ h中国外贸人论坛Composite income sheet 综合损益表
8 ^* \& Q; k+ U3 V( HComposite life 平均年龄中国外贸人论坛- Q6 U+ z" \: x# Q# P$ l, ]
Composite percentage statement 综合百分率决算表
" I. P/ P) d; t- z' UComposite rate 混合率（用於折旧的摊提或负荷的分配）: Y4 g# {  Y, Y/ |+ z, n
Composite ratio 综合比率( @+ H1 x1 C7 o# r! ^
Composite turnover 综合周转数中国外贸人论坛; X' p# Z) b. ~( w) \; G- }
Composition depreciation 综合折旧
9 @  R5 b3 l" W, Y' |  `$ jCompound arbitrated rate 联合汇兑价率4 i" D+ v" e/ X7 n6 E+ Q
Compound arbitration 重复汇兑（即两国以上之汇兑）中国外贸人论坛( |! X* H) {. X
Compound interest 复利/ y0 O1 c3 ~4 V% O
Compound journal entry 多项分录式

Condensed balance sheet 简明资产负债表1 b/ K- r( ?2 s
Condition 品质
, N7 `" s" [  R1 D中国外贸人论坛Condition of affaire 清算资产负债表（同statement of affaire）www.86trader.com. h4 B! ?* R) \/ O/ Z( a
Conditional endorsement 条件背书www.86trader.com( H6 p$ u% P- m% ~: Z: [
Conditional sales 附条件销售
1 o/ G+ S* M* M+ y/ IConfidential clerk 秘书
% H9 h+ e! i$ X# CConfirmation 询证+ j+ v: @  t. x7 Q) |' `; b/ d; y
Confirmation request 请证% u! ^4 H6 V, J( m$ `
Consigned goods 寄销品
, y% p& ]8 V) O- R3 u  e# S中国外贸人论坛Consignee 承销人+ \/ N- v4 t3 `2 D( K
Consignment 寄销；寄销品
9 d$ t0 C  i8 @" C& _' JConsignment expenses 寄销费用2 ^: {3 s6 ~# j2 q' Q% M
Consignment goods 寄销品
' t4 E$ ]: c: T$ b% Kwww.86trader.comConsignment – in (inward) 承销；承销品www.86trader.com+ ]) G; `' V7 ?: l
Consignment – out (outward 寄销；寄销品
* a" K  a- B) C7 |5 }4 z中国外贸人论坛Consignment profit and loss 寄销损益( |/ G. t5 p0 q2 R; O
Consignment records 寄销记录；寄销记录www.86trader.com4 _  a7 Q5 b$ ]  d) J" S$ V
Consignment sales 寄销品销售；寄销品销售
  M: w" o: ?- Y1 I! P7 AConsignor 寄销人6 [: G$ `/ T2 g9 C2 C' H
Consignor’s note 寄销通知书

Consolidated balance sheet合并资产负债表 % r4 h3 `+ L8 w0 F
Consolidated debts 固定债
  a0 v4 r$ K! I3 D% }; B: p中国外贸人论坛Consolidated fund service 固定资金- G' s% p% z/ v2 J2 a5 h. D
Consolidated income sheets 合并损益表
2 k! ^' X0 ]. V2 j$ BConsolidated returns 合并收益www.86trader.com- w8 q7 s2 n. J6 @6 H+ b
Consolidated statement 合并决算表
7 i9 X3 Z( j' L) GConsolidated statement of cost of goods sold 合并销货成本表www.86trader.com5 p$ g6 O! |3 f2 c( E
Consolidated surplus 结合盈馀
8 C( h; ~+ l$ |www.86trader.comConsolidated surplus statement 合并盈馀表
6 b$ e. v4 y5 G+ ewww.86trader.comConsolidation 合并
% {4 K7 q. {3 p. U/ }3 hConsolidation by lease 租赁合并
( o$ a7 Y( |( o8 g1 r中国外贸人论坛Consolidation by merger 吸收合并中国外贸人论坛& S& k2 f" ?4 e" ~! t
Consolidation by purchase 购买合并
4 F2 M/ M' U! U' X( xConstant return (retrace) 收益
- }2 Z: ^# B" o, J8 H  WConstant capital 不变资本  V1 h: l' j0 g7 @4 Z
Constant cost 不变成本；固定成本；固定费用
2 T/ o: Q8 E% T, `/ n$ Wwww.86trader.comConstant expenses 固定费用

Construction account 建筑帐3 F& c8 H; x7 [6 A( Y4 {
Construction work – in – process 在建工程8 K6 ]# M" t" U! S- P; E6 F, G8 R
Constructive accounting 设计会计；设计会计学, t! K" I; U& C0 ~2 N
Constructive closing 推定结帐
) g  f1 F. @% f# Lwww.86trader.comConsumables 消耗品
' u7 {8 n) `. g6 V1 y中国外贸人论坛Consumption 行销；销路
9 c# ?3 j7 w. RContingent assets 或有资产
: W/ Y2 V8 x" J5 Zwww.86trader.comContingent depreciation 或有折旧www.86trader.com: U5 W3 k& C! g
Contingent fund 意外损失基金4 @+ K6 n8 Z1 x& D" }
Contingent liability 或有负债
* a( E% i% }. ]+ n* J4 @& n中国外贸人论坛Contingent profits 或有利益
# u) P% n6 ?+ ~) ?9 B! ]Contingent reserve 意外事项准备金（同reserve for contingencies）
% @# A8 Q% f7 u8 a' M" _& V; sContinual redemption sinking fund 偿债基金（同sinking fund）
: t" |6 G3 {+ N0 PContinuing appropriation 继续经费；继续拨款% D( ?* ^# G' l3 A( L$ _7 {
Continuing cost 继续成本；连续成本（对准备成本而言）' l1 Q& C" r3 K8 ?2 N
Continuous annuity 继续年金
+ x: D+ n# e# W9 d! IContinuous audit 继续审计
9 r5 S; P8 {  Z8 ~6 {Continuous system of physical inventory 继续盘存制度；继续实地盘存制度" @  \% `  B& n! N" @( {
Contra accounts 对销帐户