Contract goods 契约货品
; G* T& C; s7 H  V- @/ X9 c; JContract interest 约定利息
. F6 o( i5 U6 A$ lwww.86trader.comContract note 买卖合同- J% X1 t6 A' g: l
Contract of insurance 保险契约& u9 _$ [) N& H4 [
Contract of sale 卖契
1 J- i  e6 j0 K$ b. k9 ewww.86trader.comContractor 包工者；包造者
+ i. w; z7 ~+ [: I; U5 V9 u1 ?" jContract rate of interest 约定利率
& W* M9 {; L0 m- \$ R( HContract register 契约登记薄$ M+ j: q8 i" w2 A) V, J8 A
Contract reserve 契约规定准备9 L+ w$ H* p- W4 {; g7 ^: s
Contract sales 契约销售（销货）
2 X. n; d; k; p+ B  c0 n( G* VContractual dividend 契约规定股利+ h/ t1 d9 v, T: p+ Z! l
Contractual reserve 契约规定准备
0 }2 N4 ]9 \3 O4 @8 i' mContractual service 杂用支出
, X9 T7 v4 F  y! E' fContra entry 对销/ H( N- h* g/ Q; B6 H
Contra valuation account 对销计价帐户中国外贸人论坛3 G$ L9 O1 w: _7 W7 u$ B
Contributed surplus 捐助盈馀" ^2 C3 t+ H/ E5 N' U
Contribution 分配
6 n! z* y* x! i3 K0 \) w) X. SContribution receipts 捐款收入# {6 u/ S6 v( N% ?
Control (controlling) account 统制帐户；统制科目www.86trader.com% }- i; {' a9 e' B- {, b* R' |
Controllable costs 可统制成本中国外贸人论坛  ]& N/ }/ k. l& S! F
Controllable expenses 可统制费用
5 `9 s) v! ?& O  B$ I+ G, y中国外贸人论坛Controlled accounts 补助帐户；明细帐户中国外贸人论坛( ?2 h" W* V" [7 j- v# C
Controlled company 被统制公司
  O4 S. j8 |+ V% e& q中国外贸人论坛Controlled corporation 被统制公司
1 w( X0 B, f+ g% O  ZControlling account 统驭帐户中国外贸人论坛/ @& R* C5 ~5 ]0 x; l+ X0 M
Controlling company (corporation) 统制公司中国外贸人论坛2 |7 V1 t3 x0 D% M' D
Controlling interest 统制股权www.86trader.com* r7 {: M# X" x% Q
Controlling record 统制记录
* L; Y) ?0 [; I& X; ^Control of expenses 费用统制
5 ?3 J- M, F) \5 @6 ?www.86trader.comControl of merchandise 商品统制
, \: N# l  _/ {/ q- K6 x- \! ?9 A中国外贸人论坛Conventional accounting 会计惯例3 S' [; e8 Z5 z/ u# g
Conventional depreciation 惯例折旧中国外贸人论坛! _( x# [% Z( i- i* H: Q! Y
Conventional form 惯例式（决算表）

Conversion 转换
1 t9 v7 k6 ^3 e& b0 F中国外贸人论坛Conversion interval 复利期间: c% b4 \/ j& \1 `
Convertible preferred stock 可换优先股
* c" _4 W4 a/ M% V3 S中国外贸人论坛Corporate bonds 公司债
1 D9 D( d) D8 N  Q4 d% |8 H中国外贸人论坛Corporate surplus 公司盈馀；公债
% ^' B! _+ n+ D% G6 p5 H- _8 kCorporation 股份有限公司www.86trader.com% T  ?4 n) |% w, X
Corporation by – laws 公司章程
" N& D, `& o9 D  v4 P& {2 a- [Corpus 遗本（遗产的本金）$ \  K  ?4 F4 t" e3 {" Z
Correcting entry (correction entries) 改正分录；改正记录
! S( Q2 H* y: ACost 成本中国外贸人论坛. K% ?1 e+ O# ]6 c/ X
Cost account 成本会计；工业会计
0 d- g% g$ n6 [+ Y7 a; GCost accountant 成本会计员6 b9 Z$ [" v+ U2 g" `
Cost accounting 成本会计+ c1 s( C" I+ [, M6 q; h9 s2 @/ e
Cost accounts 成本帐户, p' E$ {' [3 ?  t
Cost adjustment 成本调整中国外贸人论坛/ b+ g1 ~4 P# {. ?8 u
Cost analysis 成本分析www.86trader.com" Z# Q! T% z' S4 ~
Cost and freight 货价加运费
/ m3 X' ^5 N. [2 B4 g( M2 S! xwww.86trader.comCost audit 成本审计
3 x  K3 k) N, q4 i. Q! TCost center 成本中心
: J8 p* U! E3 DCost classification 成本分类6 l; z' N1 X; q6 j6 n
Cost clerk 成本记录员
' \# w0 M$ Q8 z8 Z5 KCost department expense 成本部费用
" E5 \, |& n. S; W' z; Q8 ]+ KCost differentials 成本差异: S. V0 u; Y0 {* Q
Cost fluctuation 成本变动
- f7 _0 n/ j5 d' vCost – finding 成本计算6 k1 e+ F) R0 J" d. k
Cost formulas 成本公式
5 z% ^+ D4 Y0 B9 [9 |( `: W: ECosting (cost finding) 成本计算
& Y" r$ K  w$ x" V中国外贸人论坛Cost, insurance, and freight (C.I.F.) 货价及保险费连运费% V( D+ V; F  J; q+ g2 k4 |
Cost, insurance freight and warrisks (C.I.F.W)到岸价格加兵险
6 E+ M* e. q: V* X& xCost, insurance, freight and commission (C.I.F.C.) 到岸价格加佣金. `5 ?" z0 x/ J3 \0 o/ x9 p; W
Cost, insurance, freight and exchange (C.I.F.E.) 到岸价格加兑换费
$ \! x; j. u* b/ R- R: n2 @* {) }% S  m2 LCost, insurance, freight, commission and interest (C.I.F.C.I.) 到岸价格加佣金及利息
- `2 g9 @- K0 b0 [* ^中国外贸人论坛Cost journal 成本日记帐$ V8 L) m9 b' S1 G+ n$ z
Cost ledger 成本分类帐
" l. h0 W9 H/ a+ ewww.86trader.comCost less depreciation 成本减折旧
0 s, U( |* E; g6 Awww.86trader.comCost manual 成本会计规程
$ d6 b7 Q* h6 rCost memo 成本通知单
' ]5 q2 }& s1 E6 KCost of by – product sales 副产品销售成本
/ H+ |0 _2 ^- w3 N" u3 cCost of floor space 地位成本
9 ]3 Y# x2 r2 r/ B1 u- [# ?: J% d" wCost of goods manufactured 制成品成本中国外贸人论坛# Z  ^0 B! a: F. M, i
Cost of goods manufactured and sold 制销货品成本
1 P1 ]$ ]1 b, n, ]9 wV of goods sold 销货成本
9 z! R/ U: h, p( OCost of labor 人工制造（同labor cost）+ p8 ^5 K9 z1 j" ]8 A( s
Cost of (to) manufacture 制造成本
8 T( @) _9 I: gCost of material 原料成本；材料成本
9 B: K; C+ _/ a0 S2 jwww.86trader.comCost of operation 运作成本
$ Z6 l8 ?' ^4 K- f* ?9 mCost of printing notes 兑换券制造费: Z6 G% i- r- }* a# ~
Cost of production 生产成本中国外贸人论坛9 y5 [# e3 q& u  ~( d! J& p
Cost of remitting specie 送现费1 s3 W9 ]1 N& X
Cost of reproduction 再生产成本
& O  ~6 @# c4 l8 sCost of sales 销货成本中国外贸人论坛- ^+ O) q$ Z( O- M
“Cost or market” 成本或市价4 k" x% ]7 L2 D! ?3 n, S
“Cost or market whichever is lower” 成本与市价熟低
" r9 l# A3 Y/ Z3 p7 H7 ~5 DCost period 成本期间
9 d1 H9 u5 w4 ]5 _, ICost – plus 成本加成5 B$ Z% P0 U  @& o
Cost plus a profit 成本加利

Cost plus contract 成本加利契约
- u" X8 w+ u$ C7 ~$ ~- nCost price 成本价格www.86trader.com$ {" j6 B& |; b( _6 {$ i5 ^
Cost rate per unit 单位成本率中国外贸人论坛6 g' Y7 M* f8 F' t1 ~% z
Cost records 成本记录
7 g6 W. }+ }  B1 h: A( W4 SCost report 成本报告, g4 Y. |* O: J. y2 k* g& l0 s
Cost sheet 成本单
% t8 a0 m7 b4 L0 ]& cCost statement 成本表
( v5 r( G0 u! W2 H/ dCost summarizing records 成本总记录
( O8 w" X. ~5 Gwww.86trader.comCost system 成本制度7 Q; ]4 z# Q8 T7 A- e( U/ j
Cost tag 成本标签
' o, h2 n% K' Q: t% y3 B; Rwww.86trader.comCost to make and sell 制销成本4 F4 a" M0 _" v
Cost unit 成本单位
  F' N0 {) j5 hCost value 成本价值
5 K. u) K3 g; _& GCost variance (cost variation) 成本差异1 t/ x! V. x- F6 M; o- i$ @
Counterfoil 存根
4 r( w. ~6 @! K) a) c& L( p" K- Zwww.86trader.comCounter – sign 副署；会记中国外贸人论坛' V: D/ i8 `3 q2 B7 G
Counting-house books 商号帐薄
/ [  z' ~$ G' V& gCoupon 息票；本息票；股利票: M, k- {( M" U& o
Coupon bond 附息票债券
4 z- d$ h! x1 t0 U, A+ Ywww.86trader.comCoupon register 息票登记薄
. ~: j7 @* x8 r2 U中国外贸人论坛Coupons payable 应讨债券息票, K) S0 e0 I  h# R
Covered reserve 提存基金的准备
& @" S, C2 B  M& l中国外贸人论坛Covering notes 承担保险书
" ^8 q0 v% R! o9 J( K0 I/ Owww.86trader.comC.P.A.; certified public accountant 会计师
$ o5 M, n. C" eCredit 贷；贷记；贷项；贷入www.86trader.com; g/ V8 `0 C  p% c: f! @  s
Credit amount 赊帐金额( s0 }, a8 t2 Z# e; u( Q6 j
Credit balance 货馀；贷差；结欠6 K/ ^3 h$ b6 ~
Credit for returned goods 退化减帐& H* M8 Q# I* H- I
Credit interest 存息
# U; U% m9 s7 w6 cCost items 贷项  B6 y8 {4 I( ~# s- N7 g& ^
Credit memo 贷项凭单www.86trader.com/ W4 Y/ S2 A7 R$ j1 y
Credit memo for purchase returns 购买（货）退出通知单www.86trader.com8 w1 j1 Q6 t, _  R
Credit memorandum 贷项通知单
. @4 E7 @' z  NCredit memorandum for sales return 销售（货）退回通知单

Creditor 债权人；债主% _9 X* |! [& j2 _1 w+ Y
Creditor – investor 债权投资人7 I" D: B1 P) ]3 ?8 K) _5 Y# i
Creditor of bankruptcy 破产户之债权人
  C4 i4 X8 p5 \; T* cCreditor’s equity 债主权；债主权益
" }: X% S9 a, z0 d* m" }+ tCreditor’s ledger 债权人分户帐中国外贸人论坛3 z, f3 ^  H: f* n2 K* _: s/ i
Credit sale(s) 赊卖' X& _& I/ v) w1 @
Credit side 贷方1 v' Q1 e/ X, W2 G, q, J5 R: O
Cross – adding 交叉加算www.86trader.com, e  v& L: ?$ w, ~' B' g/ ~6 K) \
Cross cheque (crossed check) 划线支票
: r1 ^6 o3 z9 ?5 i* X, Y; P7 D3 G中国外贸人论坛Cross entry 对销记录% M  V( H* B# R; k; F
Cross – footing 交叉总结
7 l3 H$ F  ~  R7 p* M" J# [中国外贸人论坛Cross reference 对照
; m$ E7 q. l1 @4 ^* }3 i: W3 [Cumulative capital stock 累积股本（指股利）0 M. m6 m# T" e: K  v; f  _
Cumulative comparison 累积比较# b2 i3 Q# |* P' d0 F" S
Cumulative dividend 累积股利: @) F& U" O* B& ~
Cumulative preferred sock 累各优先股6 |! Q$ H- p: u. x/ E$ ^+ L
Cumulative sinking fund 累积偿债基金（同accumulative sinking fund）
4 O( b; m) ?5 yCurrency loan 通货货款* @% v" O! B: e: K* m
Currency of a bill 兑换票据流通期间中国外贸人论坛) e1 {- e+ C) N. k1 R8 c
Currency unit 货币本位www.86trader.com* [2 k# @1 q+ ~' `2 r$ {4 J
Current account 往来帐户
9 H7 o5 d4 G7 A( O! ]) s中国外贸人论坛Current account balance sheet 流动资产负债表
% ~8 `5 C1 X0 \% uCurrent assets 流动资产- U  S7 A4 I5 z1 j; c: U& w' ~
Current expense 日常费用；岁定经费中国外贸人论坛& f9 m+ k* c: _* [' g
Current funds 流动基金
$ m" V0 d, b- D8 J/ D中国外贸人论坛Current intangibles 流动虚产www.86trader.com8 ], `8 Z" {( g" E' S
Current investment 流动投资
5 k, p' z, T( ~3 j9 x! m: XCurrent liabilities 流动负债
  b3 z+ ?0 I3 ^# J& d# LCurrent operating income statement 经常营业损益表
; V* s9 M+ V3 P( |Current pass – book 往来折
2 Y3 L! ?+ t) ?# P, r9 h/ }Current payments 经常性开支
, M9 x: I6 V) ?2 b  Y* |中国外贸人论坛Current profit and loss 经常损益；本期损益
  ~# K. P! H- G3 s) L, ]$ B中国外贸人论坛Current ratio 流动比率
3 y; k9 @4 h% b* K0 U0 w1 q8 NCurrent surplus 本期盈馀
8 L( F' n5 C' v4 A7 t& q- T! [! BCustomary discount折扣常例；折扣习惯
  I3 z+ U( \3 X# C6 ?Customary dues 例定规费中国外贸人论坛: n; J3 ]  [$ }- y  L
Customers’ account 客户帐户
$ v) V' U$ z, ^: @- y- ~Customers’ account discounted 客帐贴现
* e/ A! r& T7 k" v( |Customers’ credit balance 客帐贷馀（差）
% l; X7 }8 e; k! [Customers’ deposit 客户定争；客户保证金
7 p0 a- O/ V1 fCustomers’ ledger 客户分户帐- e' ~) c' |5 ?& }7 T% W" ^
Customers’ statement 客户结单: T; p# e- w0 ?1 R" t. t7 E
Customhouse 税关www.86trader.com1 N$ g9 j3 {3 U7 P
Customs duties 关税