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財經(jīng)類詞匯術(shù)語大全（C篇-1）
	發(fā)起人：eging4　　回復(fù)數(shù)：1　　瀏覽數(shù)：6268　　最后更新：2022/9/28 20:36:18 by nihaota

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2017/4/24 16:49:58

[只看該作者] #1

eging4

角　　色：管理員
發(fā) 帖數(shù)：2103
注冊時間：2016/9/5

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財經(jīng)類詞匯術(shù)語大全（C篇-1）

calculation inspection 計算檢查

calculation 計算

calculator計算器

calendar variation 日歷變動

calendar year 日歷年度

call 期前償還，期前兌回，催繳股款，買方期權(quán)

callable bond 可提前兌回債券

callable preferred stock 可提前兌回優(yōu)先股

call deposit 活期存款

called bond 已要求兌回的債券

called-up capital 已催繳股本

call feature 提前兌回特征

call loan 活期拆放貸款

call money 活期拆放貸款

call-of-more option 購買雙倍股票期權(quán)

call option 買方期權(quán)，股票購買期權(quán)

call premium 提前兌回溢價

call price 提前兌回價格

call privilege 提前兌回權(quán)利

call provision 提前兌回條款

cambism 外匯兌換業(yè)務(wù)

cambist 外匯經(jīng)銷商

cancelable lease 可取消租約

cancellation 撤銷，注銷

cancelled check 注銷支票

capacity 生產(chǎn)能力，償債能力

capacity cost 生產(chǎn)能力成本，經(jīng)營能力成本

capacity operating rate 生產(chǎn)能力利用率

capacity to borrow 借款能力

capacity to contract 訂約能力，訂約資格

capacity utilization rate 生產(chǎn)能力利用率

capacity utilization variance 成產(chǎn)能力利用差異

CAPA Conference 亞洲和太平洋會計師聯(lián)合會會議

CAPA Projects 亞洲和太平洋會計師聯(lián)合聯(lián)合會工作計劃

capital 資本，資本性資產(chǎn)

capital account 資本賬戶

capital accumulation 資本積累

capital additions 資本增值

capital adjustment account 資本調(diào)整帳戶

capital allowance 資本減免

capital and drawing account 業(yè)主資本和提款賬戶

capital and liabilities ratio 資本負債比率

capital appreciation 資本升值

capital asset 資本性資產(chǎn)

capital asset pricing model 資本性資產(chǎn)計價模型

capital authorized 額定資本，法定資本

capital bonus 資本紅利

capital budget 資本預(yù)算

capital budgeting manager 資本預(yù)算經(jīng)歷

capital coefficient 資本系數(shù)

capital composition 資本構(gòu)成

capital consumption 資本耗用

capital consumption allowance 資本耗用稅額減免

capital contributed in excess of par value 實繳股本的股票溢價

capital cost 資本成本，資本成本率

capital deepening 資本深化

capital deficit 資本虧蝕

capital duty資本稅

capital employed 運用資本

capital expenditure 資本支出

capital expenditure budget 資本支出預(yù)算

capital expenditure decision 資本支出決策

capital export 資本輸出

capital flight 資本外流

capital form capitalization issue 從資本化股票發(fā)行獲得資本

capital from consolidation 從合并獲得資本

capital from donation 從捐贈獲得資本

capital from treasury stock transaction 從庫存股份交易獲得資本

capital fund 資本基金

capital gain 資本利的，資本收益

capital gain net income 資本凈收益額

capital gain tax 資本利的稅，受益稅

capital gain treatment 資本利得優(yōu)惠待遇。資本收益優(yōu)惠待遇

capital gearing 資本齒輪傳動作用

capital graph 資本圖表

capital growth bond 資本增值債券

capital impairment 資本減損

capital improvement 資本改造支出

capital income 資本收益

capital instruments 資本票據(jù)

capital invested 已投股本

capital investment 資本投資

capital investment appraisal 資本投資評價

capital intensive 資本密集

capital investment decision 資本投資決策

capital issue資本發(fā)行

capitalization 資本化

capitalization of earnings 收益資本化

capitalization of interest 利息資本化

capitalization of reserve 公積金的資本化

capitalization rate 資本化速率,資本化折算率

capitalized expense 資本化費用

capitalized value 資本化價值

capitalized lease 資本租賃

capital leverage 資本杠桿作用

capital liability 資本性負債

capital loan 資本性貸款

capital loss 資本損失

capital maintenance concept資本保持概念，資本維護概念

capital maintenance reserve資本維護準(zhǔn)備金

capital market 資本市場

capital market based accounting 已資本市場為基礎(chǔ)的會計

capital market line 資本市場貝塔風(fēng)景線

capital movement 資本流動

capital outlay 資本支出

capital-output ratio 資本產(chǎn)值比率

capital paid-in 實繳股本，投入股本

capital projects fund 基本建設(shè)基金

capital rationing decision 資本分配決策

capital recovery 資本回收

capital redemption reserve 資本償還準(zhǔn)備金

capital reduction 縮減資本

capital reorganization 資本改組

capital requirement 資本需要量

capital reserve 資本公積金

capital return 投資回收率，資本收益率

capital risk 資本風(fēng)險

capital savings 資本節(jié)約

capital stock 股本

capital stock authorized 額定股本，法定股本

capital stock discount 股本折價

capital stock outstanding 發(fā)行在外股本，流通在外股本

capital stock premium 股本溢價

capital stock subscription 認購股本

capital structure 資本結(jié)構(gòu)

capital structure decision 資本結(jié)構(gòu)決策

capital structure ratio 資本結(jié)構(gòu)比率

capital structure theory 資本結(jié)構(gòu)理論

capital sum 資本總額

capital surplus資本盈余

capital tax資本稅

capital transaction 資本業(yè)務(wù)，資本賬務(wù)

capital transfer tax資本轉(zhuǎn)讓稅

capital turnover 資本周轉(zhuǎn)率

capital verification 資本驗證，驗資

capitation fee按人均攤的費用

capitation tax人頭稅

captive finance company 集團公司附屬財務(wù)公司，集團公司附屬金融公司

captive insurance company 集團公司附屬保險公司

card loan 卡式貸款

cargo貨運，運費

cargo-貨運運費

cargo insurance 貨運保險

cargo receipt 貨運收據(jù)

cargo syndicate 貨運保險

cargo syndicate貨運保險局集團

cargo underwrite 貨運承保商

carriage 運輸，運費

carriage inward 運入運費

carriage outward 運出運費

carried interest 附帶權(quán)益

carried party 權(quán)益轉(zhuǎn)讓方

carrier 承運商

carrier’s lien 承運商留置權(quán)

carrier’s risk 承運商風(fēng)險

carryback 移前扣減，結(jié)轉(zhuǎn)前期扣減

carry forward轉(zhuǎn)次頁，結(jié)轉(zhuǎn)下頁，移后扣減，結(jié)轉(zhuǎn)后期扣減

carrying cost 置存成本，儲存成本

carrying party權(quán)益轉(zhuǎn)入方

carrying value置存價值，抵押品價值

carryover結(jié)轉(zhuǎn)下期扣減，移后扣減，結(jié)轉(zhuǎn)庫存量，滾存量

cartel 卡特爾

cartel price 卡特爾價格，壟斷價格

case law 判例法

cash 現(xiàn)金，兌現(xiàn)

cashability變現(xiàn)能力

cash account 現(xiàn)金帳戶，現(xiàn)購，現(xiàn)金往來帳戶

cash accounting 現(xiàn)金會計

cash against documents 評單據(jù)付款，交單付款

cash and carry 現(xiàn)購自運

cash and delivery交貨付款

cash asset 現(xiàn)金資產(chǎn)

cash audit 現(xiàn)金審計

cash balance 現(xiàn)金結(jié)存，現(xiàn)金余額

cash basis accounting 現(xiàn)金收付制，收付實現(xiàn)制會計

cash before delivery 交貨前付款

cash bonus 現(xiàn)金紅利

cash bool 現(xiàn)金簿，現(xiàn)金收支簿

cash break-even analysis 現(xiàn)金損益分界分析

cash budget現(xiàn)金預(yù)算

cash capital 現(xiàn)金資本

cash card 現(xiàn)金卡

cash commodity 現(xiàn)貨

cash contract 現(xiàn)金合同

cash control 現(xiàn)金控制

cash cost 現(xiàn)金成本

cash cow 現(xiàn)金牛

cash credit現(xiàn)金付出，現(xiàn)金透支

cash deficit 現(xiàn)金短絀

cash cycle 現(xiàn)金循環(huán)，現(xiàn)金周期

cash decision model 現(xiàn)金決策模型

cash department 現(xiàn)金部門

cash deposit ratio 現(xiàn)金準(zhǔn)備金對存款負債比率

cash disbursements journal 現(xiàn)金支出日記賬

cash discount 現(xiàn)金折扣

cash dispenser 自動提款機

cash dividend 現(xiàn)金股利

cash down 即期付款

cash drain 現(xiàn)金枯竭

cash earning 現(xiàn)金贏余，現(xiàn)金收益

cash equivalent現(xiàn)金等價物

cash equivalent value現(xiàn)金等值

cash fiow 現(xiàn)金流轉(zhuǎn)，現(xiàn)金流量

cash flow accounting 現(xiàn)金流量會計

cash flow adequacy ratio 現(xiàn)金流量充足程度比率

cash flow analysis 現(xiàn)金流量分析

cash-flow budget現(xiàn)金流量預(yù)算

cash-flow fixed-charge coverage現(xiàn)金流量償付固定費用能力

cash flow forecast現(xiàn)金流量預(yù)測

cash flow from financing activities 籌資活動產(chǎn)生的現(xiàn)金流量

cash flow from investing activities 投資活動產(chǎn)生的現(xiàn)金流量

cash flow from operating activities 營業(yè)活動產(chǎn)生的現(xiàn)金流量

cash flow statement 現(xiàn)金流量表

cash flow stream現(xiàn)金流

cash flow adequacy ratio 現(xiàn)金流量充足程度比率

cash flow analysis 現(xiàn)金流量分析

cash-flow budget 現(xiàn)金流量預(yù)算

cash-flow fixed-charge coverage現(xiàn)金流量償付固定費用能力

cash flow forecast現(xiàn)金流量預(yù)測

cash flow from financing activities 籌資活動產(chǎn)生的現(xiàn)金流量

cash flow from investing activities 投資活動產(chǎn)生的現(xiàn)金流量

cash flow from operating activities 營業(yè)活動產(chǎn)生的現(xiàn)金流量

cash flow instatement 現(xiàn)金流量表

cash flow stream 現(xiàn)金流

cash-flow to capital-expenditure ratio 現(xiàn)金流量對資本的比率

cash-flow to current-debt ratio現(xiàn)金流量對流動負債的比率

cash-flow to long-term debt ratio 現(xiàn)金流量對長期債務(wù)比率

cash-flow to total-debt ratio現(xiàn)金流量對負債總額的比率

cash forecast 現(xiàn)金預(yù)算

cash fund 現(xiàn)金基金，現(xiàn)金款項

cashier出納主管

cashier’s check銀行本票

cash inflow現(xiàn)金流入（量）

cash in transit在途現(xiàn)金

cash item現(xiàn)金項目

cash journal現(xiàn)金日記賬

cashless/checkless economy無現(xiàn)金和無支票經(jīng)濟

cash limit現(xiàn)金限額

cash management現(xiàn)金管理

cash management service現(xiàn)金管理服務(wù)

cash manager 現(xiàn)金經(jīng)理

cash on delivery 貨到付款，交貨付款

cash on hand庫存現(xiàn)金

cash on shipment 裝船付款

cash order現(xiàn)金訂貨，訂貨付款；現(xiàn)金匯票，匯款單

cash outflow現(xiàn)金流出（量）

cash payment journal現(xiàn)金支出日記賬

cash position現(xiàn)金狀況，現(xiàn)金頭寸

cash position ratio 現(xiàn)金狀況比率，現(xiàn)金頭寸比率

cash price 付現(xiàn)價格

cash purchase付現(xiàn)購買

cash ratio付現(xiàn)比率

cash receipt現(xiàn)金收據(jù)

cash receipt journal現(xiàn)金收入日記賬

cash records現(xiàn)金紀(jì)錄

cash register現(xiàn)金出納機

cash report 現(xiàn)金報告

cash requirement 現(xiàn)金需要量

cash reserve現(xiàn)金準(zhǔn)備金

cash residual value現(xiàn)金殘值

cash sale現(xiàn)銷

cash salvage value現(xiàn)金殘值

cash settlement 現(xiàn)金結(jié)算

cash shortage現(xiàn)金短絀

cash shortage and overages 現(xiàn)金缺溢

cash statement現(xiàn)金報表

cash surrender value現(xiàn)金退保金

cash to current liability ratio 現(xiàn)金對流動負債比率

cash transaction 現(xiàn)金交易，現(xiàn)金業(yè)務(wù)

cash turnover ratio現(xiàn)金周轉(zhuǎn)率

cash voucher現(xiàn)金憑單

cash with order現(xiàn)金訂貨，訂貨付款

cash yield現(xiàn)金收益率

casting 加計，合計

casual audit臨時審計

casualty insurance意外災(zāi)害損失保險

casualty loss意外損失

catalogue商品目錄

catalogue price商品目錄價格

catch-up adjustment追補調(diào)整

catch-up depreciation追補折舊

catch-up entry追補分錄

cats and dogs 可疑證券

cause and effect analysis因果分析

cause and effect analysis diagram因果分析圖表

caution money 保證金

CCM examination 注冊現(xiàn)金經(jīng)理考試

ceded company 分保承保公司，分保承保商

ceiling 最高限額

ceiling price最高限價

center for excellence in financial management優(yōu)秀財務(wù)管理人員活動中心

center for international education and research in accounting 國際教育和研究中心

center of auti-fraud resource反欺詐信息中心

central bank 中央銀行

central bank of central bank 中央銀行的中央銀行

central corporate expense公司總部費用

centralization 集權(quán)

centralized cash management 集中化現(xiàn)金管理

centralized purchasing集中采購，集中進貨

central processing unit中央處理器

central tendency集中趨勢

centre for social and environmental accounting research社會和會計環(huán)境研究中心

certain annuity 固定年金

certainty 確定性

certainty decision 確定性政策

certainty equivalent確定性等值

certainty equivalent coefficient 確定性等值系數(shù)

certCM program 國際現(xiàn)金管理人員證書頒發(fā)計劃

certificate 執(zhí)照，證書

certificate of auditor審計師證書

certificate of beneficial interest股權(quán)受益證書

certificate of bonds 債權(quán)證書

certificate of capital stock股權(quán)證書

certificate of capital verification 驗資證書

certificate of deposit定期存款單，大額存款單

certificate of incorporation 公司登記證書，公司注冊證書

certificate of indebtedness借據(jù)

certificate of protest拒付證書

certificate of reasonable value 合理價值證明書

certificate of release解除抵押證書

certificate of stock股票

certificate accountant注冊會計師

certificate bookkeeper注冊薄記師

certificate business appraiser注冊企業(yè)估價師

certified cash manager注冊現(xiàn)金經(jīng)理

certified check保付支票

certified copy簽證副本，核實副本

certified financial examiner注冊財務(wù)檢查師

certified financial management注冊財務(wù)管理人員

certified financial planner注冊財務(wù)計劃師

certified financial statement 簽證財務(wù)報表，簽證會計報表

certified forensic account注冊司法會計師

certified fraud examiner注冊舞弊檢查師

certified government auditing professional注冊政府審計人員

certified government financial manager注冊政府財務(wù)經(jīng)理

certified information security manager注冊信息安全經(jīng)理

certified information system auditor注冊信息系統(tǒng)審計師

certified insolvency and reorganization advisor注冊無力償付和資本重組咨詢師

certified internal auditor注冊內(nèi)部審計師

certified invoice簽證發(fā)票

certified management accountant注冊管理會計師

certified professional environmental auditor注冊環(huán)境審計師

certified property manager注冊財產(chǎn)經(jīng)理

certified property specialist注冊財產(chǎn)管理專家

certified public account注冊公共會計師

certified public accountant-person financial specialist注冊公共會計師和個人財物專家

certified public finance officer注冊財務(wù)官員

certified valuation analyst注冊估價分析師

certifying bank 付款保證銀行

certifying officer簽付員

cesser期限終止，責(zé)任結(jié)束

cession財產(chǎn)轉(zhuǎn)讓，保險金額轉(zhuǎn)讓

CFA Examination特許財務(wù)分析師職稱考試

CFE　Examination注冊舞弊檢查師考試

CFO Act財務(wù)總裁法

CFO direct Network財務(wù)總裁專用互聯(lián)網(wǎng)

CFO Council財務(wù)總裁委員會

CFP Examination 注冊財務(wù)計劃師職稱考試

CGFM Examination 注冊政府財務(wù)經(jīng)理考試

chain discount連鎖折扣

chain index環(huán)比指數(shù)

chain liquidation 連鎖清算

chairman of the board of directors董事長

chairman’s report董事長報告

challenge盤查

change fund 找零備用金

change in accounting estimate 會計估計的變動

change in accounting principle會計原則的變動，會計準(zhǔn)則的變動

change in reporting entity會計報告?zhèn)€體的變動

change prices accounting 物價變動會計

character字符，特性，性

character classification按性質(zhì)分類

character recognition system字符識別系統(tǒng)

charge費用，借記，賒賬，置留權(quán)

chargeable expense英列支費用

chargeable gain應(yīng)稅利得，應(yīng)稅收益

chargeable period應(yīng)稅期

charge account賒賬，賒賬賬戶

charge and discharge statement信托財產(chǎn)或遺產(chǎn)收支報表

charge card賒賬卡

charge off注銷

charge sale賒銷

charge forward貨到先付

charge on assets資產(chǎn)留置權(quán)

charges paid 費用付訖

charges prepaid預(yù)付費用

charging order 資產(chǎn)留置命令

charitable contribution deduction工藝捐款扣減，慈善捐款扣減

charitable organization 公益機構(gòu)，慈善團體

charitable trust公益信托，慈善信托

charity statement公益事業(yè)機構(gòu)報表

charm price吸引價格

chart圖。圖表

charter 許可證，執(zhí)照

chartered accountant特許會計師

chartered certified accountant特許注冊會計師

chartered financial analyst特許金融分析師，特許財務(wù)分析師

chartered financial consultant特許財務(wù)咨詢師

chartered investment counselor特許投資咨詢師

chartered management accountant 特許管理會計師

chartist圖表分析師

chartist theory圖表分析理論

chart of accounts賬戶分類表

chattel動產(chǎn)

chattel mortgage 動產(chǎn)抵押

chattel mortgage bond 動產(chǎn)抵押債券

cheap money 低息資金

check支票，檢查，核對

check account 支票賬戶，活期存款賬戶

check and balance system制約平衡制度，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普通劃線支票

check crossed specially 特別劃線支票

check digit檢驗數(shù)位

checking account 支票賬戶，活期存款賬戶

checking deposit活期存款

check list核對清單

check mark核對符號

check off 核對無誤，扣款

check outstanding 未兌現(xiàn)支票

check register支票登記薄

check-signing equipment 支票簽字設(shè)備

check to bearer不記名支票

check to order記名支票

check verification 支票驗證

cheque支票

Chicago board options exchange芝加哥期權(quán)交易所

chief accountant總會計師，會計主任

chief auditor總審計師，審計主任

chief cashier總出納，出納主任

chief financial officer 公司財務(wù)總裁

chief executive officer首席執(zhí)行官

chief financial officers act財務(wù)總裁法

chief financial officers council財務(wù)總裁委員會

chief information officer公司信息總裁

chief risk officer公司風(fēng)險總裁

chose in action 法律訴訟上的產(chǎn)權(quán)

chose in possession 實際占有的產(chǎn)權(quán)

chronological book 序時帳薄

chronological record 序時紀(jì)錄

CIA code of conduct注冊內(nèi)部審計是職業(yè)道德守則

CIA examination 注冊內(nèi)部審計師職稱考試

CIC program特許投資咨詢師職稱頒發(fā)計劃

CIF price到岸價格

circularization 通函詢證

circular letter of credit流通信用證

circulating asset流動資產(chǎn)

circulating capital 流動資本，流動資金

circulating liability流動負債

CISA examination 注冊信息系統(tǒng)審計師職稱考試

CISM examination 注冊信息安全經(jīng)理職稱考試

civil liability民事責(zé)任

civil suit 民事訴訟

civil tax penalty 民事稅收罰金

claim索賠，賠償，債權(quán)產(chǎn)權(quán)

claimee 被索賠人

claimer索賠人

classification of accounts 賬戶分類表

classification of assets資產(chǎn)分類

classification of liabilities負債分類

classification of stockholders’ equity股東產(chǎn)權(quán)分類

classified balance sheet分類資產(chǎn)負債表

classified common stock 分類普通股

classified income statement 分類損益表

classified income tax分類所得稅

classified property tax分級財產(chǎn)稅

classified trial balance 分類試算表

class-life depreciation system分類折舊年限制度

clause條款

claused bill of exchange付條款匯票

claused bill of lading 付條款提貨單

claw back 追回稅款

Clayton Antitrust Act萊克頓反托拉斯法案

clean 不附帶保留條件，不附帶保留意見，不附帶其他單據(jù)，不附利息

clean acceptance 單純承兌，無條件承兌

clean audit單純審計

clean bill of exchange 光票匯票

clean bill of lading 清潔提貨單

clean float自由浮動，單純浮動

clean letter of credit光票信用證

clean opinion 無保留審計意見

clean price不付利息價格

clean surplus concept凈盈余概念

clearance 結(jié)關(guān)，報關(guān)；票據(jù)清算；清倉

clearance agent報關(guān)代理商

clearance fee 報關(guān)手續(xù)費，進出港手續(xù)費

clearance paper 報關(guān)許可證，進出港許可證

clearance sale清倉減價銷售

clear days結(jié)算日數(shù)

clearers票據(jù)清算所，票據(jù)清算銀行

clearing 票據(jù)沖銷，票據(jù)清算;債務(wù)結(jié)算

clearing account結(jié)轉(zhuǎn)賬戶，清算賬戶

clearing agent報關(guān)代理商

clearing bank 票據(jù)清算銀行，票據(jù)清算所會員銀行

clearing currency清算貨幣

clearing cycle結(jié)算周期，清算周期

clearing fee清算費用

clearing house 票據(jù)清算所

clearing house agent票據(jù)清算代理商

Clearing House Interbank Payment System銀行內(nèi)部票據(jù)清算支付系統(tǒng)

Clearing House Automated Payment System票據(jù)清算所自動支付系統(tǒng)

clearing house statement 票據(jù)清算清單

clear-up clause清理條款

clear-up period清理期

clearical error筆誤，記錄錯誤

clerk 辦事員，職員

client客戶，委托人

client representation letter客戶申訴書，情況說明書

close company 不公開招股公司

closed account已結(jié)帳戶

closed-end已規(guī)定限額

closed-end credit固定限額信貸，固定期限信貸

closed-end investment trust固定股份投資信托

closed-end mortgage限額抵押

closed-end mutual fund 固定股份共同基金

closed indent限定委托訂貨單

closely-held company 不公開招股公司

closing 結(jié)帳，收盤

closing adjustment結(jié)賬調(diào)整，決算調(diào)整

closing balance期末余額

closing date 結(jié)帳日期，截止日期

closing entry結(jié)賬分錄

closing inventory 期末存貨

closing price收盤價格

closing procedure 結(jié)帳程序，決算程序

closing rate收盤匯率

closing rate method收盤匯率法

cluster sampling分類抽樣法

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