C_会计词典_温州集讯信息技术有限公司

1、CA

CA

cable

cable rate

cafeteria plan　

calendar effect　

call

call account　

call date

call for bid　

call in　

call loan rate　

call margin

call money rate

call privilege　

call protection

call purchase/call sale　

call risk

call up　

callable

callable preferred stock

callable share　

called up share capital　

call-spread warrant　

cambism　

cambist　

Camels Rating System

Canadian agencies　

Canadian Dollar[CAD]

Canadian institute of chartered accountants　

cancel a debt　

cancel supporting documents

cancelable lease　

cancellation amount　

cancellation price

canceled check　

candidates for acquisition

CAPA　

capacity　

capacity cost　

capacity of competition

capacity operating rate

capacity ratios　

capacity to borrow　

capacity to contract　

capacity to pay　

capacity utilization

CAPEX　

capital　

capital-common stock

capital-preferred stock　

Capital Accord　

capital account　

capital accumulation　

capital addition

capital adequacy ratio[CAR]

capital allocation decision

capital allowance

capital alteration　

capital and liabilities ratio

capital and surplus　

capital appreciation　

capital asset pricing model

capital assets　

capital at risk　

capital authorized　

capital bonus　

capital budgeting　

capital charges

capital coefficient

capital collected in advance

capital commitment　

capital composition

capital construction investment

capital consumption

capital contribution

capital credit certificate

capital deficiency

capital deficit

capital element　

capital employed

capital equipment　

capital expenditure

capital expenditure authorization

capital expenditure control　

capital expenditure proposal　

Capital expenditures budget

capital expenses

capital export　

capital export country

capital financing　

capital flight　

capital flow　

capital formation　

capital formation figure

capital funding planning

capital gain　

capital gain net income

capital gains tax

capital gains yield　

capital gearing　

capital goods　

capital goods price index

capital grant cycle

capital guarantee fund

capital impairment

capital in budget

capital in cash　

capital increase　

capital injection

capital input　

capital instrument

capital intensity　

capital invested

capital investment

capital investment analysis

capital investment appraisal

capital investment proposal　

capital lease　

capital leverage　

capital loan　

capital loss　

capital maintenance concept

capital market line

capital market　

capital market instrument　

capital market rate　

capital movement　

capital nature　

capital net worth

Capital Note　

capital outlay　

capital paid-in　

capital position

capital project　

capital ratio　

capital rationing

capital rationing decision process

capital readjustment

capital receipt　

capital recovery　

capital redemption

capital redemption reserve　

capital reduction

capital reorganization

capital repayment

capital reserve

capital resource planning

capital revenue　

capital risk　

capital spending　

capital stock discount　

capital stock outstanding　

capital stock premium

capital stock subscription

capital structure

capital structure decision

capital structure ratio

capital subsidy

capital surplus

capital transactions

capital transfer tax　

capital turnover

capital turnover ratio　

capital value　

capital verification　

capital-intensive

capital-intensive industry

capitalization issue　

capitalization method　

capitalization of earnings　

capitalization of interest

capitalization of reserves　

capitalization rate　

capitalization ratio　

capitalization table

capitalized cost　

capitalized expense

capitalized interest

capitalized lease　

capitalized loan

capitalized surplus

capitalized value

capital-output ratio

capitation grant　

captive finance company

captive fund　

captive insurance business

captive insurance company　

captive market　

card accounting

card loan

career paths of corporate executives　

cargo

cargo syndicate

Caribbean Development Bank　

carnet

carriage forward　

carriage free　

carriage inwards

carriage outwards

carriage paid　

carried forward

carried interest

carrier　

carrying amount

carrying charge

carrying cost of inventory

carry-over of losses

carry-over of stock

carryovers

cartel

cartel price　

cartelized rates system　

CASB　

cash

cash accounting

cash advance　

cash advance draft　

cash against documents

cash and cash equivalents

cash asset ratio

cash at bank　

cash audit

cash balance pension plan

cash basis

cash before delivery

cash bonus

cash book

cash break-even analysis

cash budget

cash client

cash commission rebate

cash commodity　

cash compensation

cash contribution　

cash conversion cycle　

cash cost

cash cow　

cash credit

cash deal

cash debt coverage ratio

cash decision model　

cash deficiency agreement　

cash deficit　

cash delivery　

cash deposit and withdrawal

cash disbursement journal　

cash disbursement slip

cash disbursement

cash discount　

cash down

cash earnings per share　

cash economy　

cash equivalent value

cash flow adequacy ratio

cash flow after interest and taxes

cash flow after taxes　

cash flow analysis

cash flow budget

cash flow coverage ratio

cash flow from operations

cash flow lending　

cash flow matching　

cash flow per share　

cash flow prospects

cash flow return on investment[CFROI]

cash flow statement

cash flow surplus　

cash flow time-line

cash flow to capital expenditure ratio

cash flows from financing activities

cash flows from investing activities

cash flows from operating activities

cash forecast　

cash fund

cash in advance

cash in hand　

cash in hold　

cash in till　

cash in transit[CIT]

cash inflow

cash investment

cash items

cash limit

cash management

cash management bill　

cash margin

cash market

cash offer

cash on cash return

cash on delivery　

cash on shipment

cash on the balance sheet

cash paid receipt

cash payback period　

cash payments for operating

cash payments journal　

cash position ratio　

cash ratio

cash receipt journal

cash receiving slip　

cash report

cash reserves　

cash residual value

cash return on gross investment[CROGI]

cash settlement

cash short and over account

cash shortages and overages

cash surrender value

cash to current liabilities ratio

cash turnover ratio

cash value added

cash with order

cash yield

cash’s check　

cash-flow to total-debt ratio

cashier　

cashier’s order

cashier’s order outstanding

cash-limited subhead

cash out　

cash-settled warrant

casual audit　

casual client　　

catalog price　

catastrophe bond　

catch-up adjustment

catch-up depreciation　

cause and effect analysis

caution money　

caveat

2、CB

CBA　

CBOE

3、CC

CCA　

CCAB　

CCASS　

CCASS Depository　

CCIC Finance Limited　

CCM examination

4、CE

CEDEL

ceding insurer　

ceiling price　

ceiling-floor agreement

central bank of central bank

central banking

central banking function

Central Clearing & Settlement System

central clearing house

central clearing system

central depository

central depository system

central enterprise　

central government　

central management

central purchasing

central rate　

central selling

certain annuity

certainty decision

certainty equivalent

certainty equivalent coefficient　

Certificate in Internal Auditing

Certificate in Management Accounting

certificate of audit

certificate of beneficial interest

certificate of bonds

certificate of capital stock

certificate of capital verification

certificate of compliance

certificate of deposit[CD]　

certificate of incorporation　

certificate of incumbency　

certificate of indebtedness

certificate of insurance

certificate of interest　

certificate of origin　

certificate of ownership

certificate of participation

certificate of preference　

certificate of protest

certificate of rateable value

certificate of registration

certificate of release

certificate of satisfaction　

certificate of subscription

certificate of title　

certificate of transfer

certificate of value　

certificate on capital verification

Certificate Public Accountant[CPA]

certificate to bearer　

certificate to commerce business

certification fee　

certified accountant　

certified appraiser

certified cash manager

certified check

certified cheque

certified data processor　

certified financial examiner

certified financial planners　

certified financial statement　

certified forensic accountant

certified fund specialist

certified information system auditor　

certified internal auditor

certified invoice

certified management accountant

certified mortgage　

certified mortgage planner

certified professional environmental auditor[CPEA]　

certified quality auditor[CQA]

certified statement

certified valuation analyst　

certifying bank

certifying officer

cessation

cesser　

cession　

5、CF

CFA　

CFAT　

CFE　

CFO

CFTC

6、CH

chain discount　

chain index

chain liquidation

chairman of the board（of directors）

chairman’s report

chamber of commerce

change fund

change in accounting principle　

change in financial position　

change in reporting entity　

change in value of currency

change of domicile

change of ownership　

change of registration

change of title　

change record　

change request　

change to estimates

changeover time　

changes in nature of engagement　

changing prices accounting

channel intermediaries　

channel margin technology

channels of distribution

characteristic line　

charge

charge and discharge accounting

charge card

charge number　

charge off

charge on assets

charge upon general revenue

chargeable

chargeable person

chargeable agreement for sale　

chargeable event　

chargeable expense　

chargeable gain

chargeable income

chargeable period

chargeable profit　

chargeable to tax

chargeable transfer

chargee

charges forward

charges on assets

charges on purchased material　

charges on purchased merchandise　

charges register　

charger’s right

charitable contribution

charitable organization

charitable trust　

charity commissioners

charity property　

charity statement

charm price

chart of accounts　

charter

charter of incorporation　

chartered accountant

chartered company

chartered entity

Chartered Financial Analyst[CFA]　

chartered financial consultant

chartered institute of taxation

chartered investment counselor　

chartered management accountant

charterer

chartist theory　

Chase Manhattan Asia Limited　

Chase Manhattan Bank

chattel

chattel mortgage

chattel mortgage bond

chattel mortgage contract

cheap credit　

cheap labor force

cheap money policy　

cheapest to deliver issue

check

check and balance system

check and remittance advice　

check book

check bouncer　

check clearing　

check crossed generally

check for transfer　

check list

check off

check requisition

check to bearer

check up account　

check verification　

checking account　

checking deposit

Chekiang First Bank Limited

cheque　

cheque account　

cheque register　

cheque stub

cheque to bearer

cherry picking　

Chiba Bank Ltd.

Chicago Board of Trade

Chicago Board Options Exchange　

Chicago Mercantile Exchange

Chicago Mercantile Exchange[CME]　

Chicago Stock Exchange　

chief

chief accountant　

chief auditor　

chief cashier　

Chief Executive Officer[CEO]　

Chief Financial Officer[CFO]　

Chief Operating Officer[COO]

child allowance

China Capital Markets

China concept stock

China Construction Bank

China Development Bank[CDB]　

China International Capital Corporation[CICC]　

China privatization　

China restructuring

China Securities Regulatory Commission[CSRC]

China State Bank Limited

China Stock Markets

Chinese New Year bonus

Chinese Wall　

CHIPS

chit fund

Chiyu Finance Company Limited

Cho Hung Finance Limited　

choosing a cost-plus approach　

choses in action

choses in possession

chronological book　

chronological record　

chronology of an audit

Chung Khiaw Bank Limited　

Chuo Trust Asia Limited

Churning　

7、CI

CIA examination　

CIC program

CICA　

CIF price

CIPFA

circular letter of credit

circularization of debtors

circularize

circulating asset

circulating capital　

circulating liability

circulation area　

circus swap

CISA examination　

Citibank，N.A.　

CITIC Ka Wah Bank Limited

city items

civil debt

civil liability

civil money penalty

8、CL

claim for refund

claim of ownership　

claim on bank　

claim statement　

claim to dividend

claimant　

claimee　

claimer

claims statistics　

clarification of property rights　

class A share　

class of insurance business　

class of property

classical economics

classical of accounts　

classification item

classification of accounts

classification of assets

classification of liabilities

classification of property　

classification of stock share　

classification of stockholders’equity

classification schemes　

classified advertisement

classified balance sheet

classified board　

classified common stock　

classified income statement

classified income tax

classified property tax　

classified shares

classified trial balance

classifying costs　

clause　

claused bill of exchange　

claused bill of lading　

claw back

clean　

clean acceptance

clean balance sheet

clean bill of exchange

clean bill of lading

clean float

clean letter of credit

clean opinion　

clean surplus concept

clear a position

clearance agent

clearance certificate　

clearance cost　

clearance fee　

clearance letter　

clearing

clearing account　

clearing agreement

clearing and settlement　

clearing balance　

clearing cheque

clearing currency　

clearing cycle　

Clearing House Automated Payments System[CHAPS]　

Clearing House Interbank Payments System[CHIPS]　

clearing house statement

clearing member

clearing members’fund

clearing participant

clearing rebate　

clearly defining property rights

clear-up period　

clerk to the board of review

client

client agreement

client confidentiality

client money　

client represention letter　

client screening

client statement

clientele effect

close　

close a position　

close company　

close of exchange

close of financial year

close off

close out a long position

close out a short position

close steady　

closed corporation　

closed mortgage　

closed-end fund　

closed-end investment company

closed-end mortgage

closed-end mutual fund

closely connected

closely held company

close-out price　

closing

closing account　

closing adjustment

closing balance　

closing bid

closing entries　

closing inventory　

closing process

closing purchase

closing quotation　

closing-rate method

closing title　

closing transaction

closing trial balance

cluster analysis　

cluster sampling

9、CN

CNY　

10、CO

coal and mining industry

COBOL　

co-creditor

code　

Code of Aid

Code of Banking Practice

code of conduct

code of practice　

Code of Professional Ethics　

coding　

coding clerk　

coding form

coding of account　

coding of assets

coefficient of correlation

coefficient of determination

coefficient of variation

coexistence of various economic composition

co-financing　

co-financing scheme

COGS　

coin replacement programme

coin set　

Coinage Security Fund

coincident indication　

coinsurance clause　

coinsurance effect　

co-lead manager　

collapse in price

collar　

collateral agreement　

collateral bond　

collateral loan

collateral note

collateral security

collateral trust bonds　

collateral value

collateralized mortgage obligation[CMO]

collateral-trust bonds　

collectability　

collectible account　

collecting bank　

collection agency　

collection charge

collection department

collection document

collection float　

collection forecast

collection fractions　

collection letter

collection method

collection of betting duty

collection on document

collection period

collection policy

collection ratio　

collection service　

collective bargaining

collective consumption

collective contract　

collective economy　

collective enterprise　

collective firm

collective fund　

collective labor agreement

collective ownership　

collective policy

collective property

collectively-owned enterprises

collectivism　

collector of taxes　

collector of rates

collector of stamp revenue

collusion

collusive tendering

columnar account

columnar cash journal　

columnar journal

co-maker

combination

combination by purchase

combination for sharing business

combination matching

combination of enterprise　

combination strategy

combined enterprise　

combined financial statement　

combined journal and ledger

combined surplus

command economy　

command theory　

commemoration coin

commencement of winding-up

commerce　

commercial activity

commercial arbitration　

commercial bank　

Commercial Bank Act of Norway

Commercial Banks Law

commercial bill　

commercial borrowing

commercial code　

Commercial Code of Japan

commercial credit company　

commercial credit insurance

commercial credit risk　

commercial discount

commercial document

commercial enterprise

commercial finance company

commercial invoice

Commercial Law League of America[CLLA]　

commercial letter of credit

commercial loan　

commercial monopoly

Commercial Mortgage Backed Security[CMBS]　

commercial paper

commercial paper market

commercial paper payable　

commercial paper rate

commercial registry　

commercial return

commercial sale　

commercial substance

commercialization

commercialization of housing　

commercially viable

commission

commission account

commission agent

commission broker　

commission house

commission payable

commission rate

commission rebate

commission rep　

commission revenue/income

commissioner of banking

commissioner of estate duty

commissioner of insurance　

commitment for capital expenditure　

committee of audit

committee of inspection

Committee of Sponsoring Organizations[COSO]　

commodity broker

commodity capital

commodity circulation

commodity contract　

commodity dealer　

commodity economy　

commodity exchange

commodity flow method

commodity futures contract　

Commodity Futures Trading Commission[CFTC]　

commodity market　

commodity price index

commodity purchasing power

commodity rate　

commodity theory of money

commodity trading adviser　

commodity warrant

commodity-based investment

common

Common Business Oriented Language[COBOL]

common carrier　

common cost

common customs tariff　

common fund

common law

common ownership

common property　

common prosperity　

common share　

common stock　

common stock dividend　

common stock equity

common stock equivalent

common stock funds

common stock index

common stock ratio

common-size analysis

common-size financial statement　

common-size statement

commonwealth income tax

Commonwealth Preference　

communal property

communication expenses

communications between auditors and management

communications on internal control

community economy

community facilities

community of interest

community of nations

Community Preference

community property

commutation of pension

commuted gratuity

Companies Acts　

Companies Handbook　

companies inspector

companies liquidation account

companies registry

company　

company auditor　

company director

company finance

company income tax

company incorporated　

company level controls

company limited by guarantee

company limited by shares

company of limited liability

company of unlimited liability

company officers　

company promoter　

company registrar　

company registration fee

company reserve　

company specific risk　

company tax

company’s memorandum　

company’s reserve

comparability Principle　

comparable price

comparable transactions analysis　

comparative accounting

comparative advantage

comparative balance sheet

comparative cost advantage

comparative figures　

comparative financial statements

comparative income statement　

comparative retained earning statement-horizontal analysis

comparing job order and process　

comparison with business records

compatibility　

compensated absences

compensating balance

compensating depreciation

compensating errors

compensating payment　

compensation for damage

compensation for loss of office

compensation from insurance

compensation fund　

compensation package

compensation payable to directors and supervisors

compensation rate

Compensation Review Committee

compensation scheme

compensation trade　

compensation value　

compensatory balance

compensatory stock option　

compensatory tariff

competence

competent auditor　

competition

competition market

competitive advantage

competitive bid

competitive devaluation

competitive edge　

competitive market　

competitive position　

competitive power

competitive price　

competitive report

competitive strategy

competitive tender

competitive wage　

compilation engagement

compilation of financial statement

complete audit　

complete cycle costs

complete transaction

completed contract method of accounting　

completeness　

completion of the audit

completion risk

complex capital structure

complex tariff　

complex trust　

compliance

compliance audit

compliance test　

component of a complete set of financial statements　

composite

composite break-even point

composite cost of capital

composite depreciation

composite depreciation rate of fixed assets

composite financial statement

composite index

composite rating　

composite tax return　

composite tax rate　

composite tax return

composition

composition of asset　

composition of capital

composition of creditors

composition of earnings

composition of industry

compound　

compound amount of 1dollar　

Compound Annual Growth Rate[CAGR]

compound arbitrage

compound discount

compound growth rate

compound increase

compound interest

compound interest method of depreciation

compound interest principles　

compound interest table

compound tariff

compound value　

compounding

comprador’s capital

comprehensive national power　

comprehensive analysis

comprehensive annual financial report

comprehensive audit　

comprehensive basis of accounting

comprehensive budget

comprehensive development of economy

comprehensive income　

comprehensive income items

comprehensive income tax

comprehensive insurance

comprehensive policy

comprehensive tax allocation　

comptroller general

compulsory

compulsory annuity

compulsory arbitration

compulsory audit

compulsory check-off

compulsory liquidation

compulsory measure

compulsory winding-up

computer controls

computer information systems（CIS）environment

computer terminal

computer virus　

computer-aided audit Techniques

computer-aided financial management

computer-assisted audit techniques

computerized accounting　

computerized accounting systems

computerized perpetual inventory systems

computers in use of cost-volume-profit analysis　

computing employee net

conceal of income

concealment

concentrated position

concentration risk　

concentric acquisition　

concept of account control

concept of capital maintenance　

conceptual framework

concern

concert-party agreement　

concession agreement

concession contract　

concessionaire　

concessionary　

concordat

concurrent insurance

condensed balance sheet

condensed financial statements

condensed income statement

conditional acceptance

conditional bid　

conditional bond

conditional discharge

conditional endorsement　

conditional loan

conditional offer　

conditional precedent　

conditional sale agreement

conditions concurrent

conditions of contract　

conditions of employment

conditions of sale　

conditions of tender　

conduct money　

conduct of business standard

confidence

confidence coefficient

confidence interval

confidence level　

confidential clause　

confidential information　

confidential pre-filing review

confidential submission

confidentiality　

confidentiality agreement

confirmation in writing　

confirmation letter

confirmation of accounts receivable

confirmation of mail transfer

confirmation of payment　

confirmed

confirmed banker’s credit

confirmed irrevocable letter of credit　

confirmed letter of credit

confirming bank

confirming house

confiscate risk

confiscated goods

confiscation　

confiscation order

conflict of interest

conglomerate　

conglomerate combination　

conglomerate company

conglomerate financial statement

conglomerate merger　

congressional watchdog

connected person　

connected transaction

conscientiously strengthen the operation and administration

consent dividend

consent letter　

consequence analysis

consequential damage　

consequential loss　

conservatism　

Conservatism Principle　

conservative investor

consideration　

consideration other than cash

consigned goods　

consignee

consignment account　

consignment note　

consignment profit and loss　

consignment stock

consignor

Consistency Principle　

consolidated bond　

consolidated balance sheet

consolidated capital　

consolidated cash deficit

consolidated cash surplus

consolidated cash-flow statement　

consolidated financial statement

consolidated fund　

consolidated goodwill

consolidated group

consolidated income tax return

consolidated income statement

consolidated loss

consolidated mortgage

consolidated net earnings

consolidated net profit

consolidated price

consolidated profit and loss account

consolidated retained earning　

consolidated revenue　

consolidation accounting

consolidation adjustment

consolidation by lease

consolidation by merger　

consolidation excess　

consolidation goodwill

consolidation loan

consolidation method　

consolidation of shares

consolidation period

consols　

consortium bank

consortium company　

consortium loan　

consortium project

consortium relief

constant　

constant capital

constant cost industry　

constant dollar accounting　

constant dollar figure　

constant dollars

constant growth rate

constant market price　

constant payment mortgage

constant price　

constant price series　

constant purchase power accounting　

constant-dollar income

constituent company

constituent stock　

constitution　

constraint

construction balance sheet

construction bond　

construction budget

construction contract accounting

construction cost

construction in progress

construction industry

construction loan　

construction loan note

construction of a multi-layer social security system

construction output

constructive dividend

constructive fraud

constructive obligation

constructive possession　

constructive receipt　

constructive trust

consular invoice

consultant

consultant accountant

consultant fee　

consultation committee

Consultative Committee of Accounting Bodies

consulted

consulting actuary　

consulting firm

consulting service

consumable materials

consumed cost　

consumer

consumer behaviour

Consumer Confidence Index[CCI]

Consumer Council　

consumer credit　

consumer demand

consumer durables

consumer expenditure　

consumer finance company　

consumer installment credit

consumer market

Consumer Price Index[CPI]　

Consumer Price Index Report

Consumer Price Index series

consumer price inflation　

consumer protection

consumer sales promotions　

consumer sentiment

consumer sovereignty

consumer spending

consumption expenditure　

consumption function

consumption level

consumption pattern

consumption product　

consumption structure　

consumption tax　

contador public

contango

contested takeover　

contingencies warrant

contingency

contingency account

contingency allowance

contingency approach

contingency budget

contingency clause

contingency financial plan

contingency fund

contingency insurance　

contingency plan

contingency reserve

contingency sum　

contingency theory

contingent annuity　

contingent asset

contingent consideration

contingent debt　

contingent expense

contingent fee　

contingent fund　

contingent gain

contingent interest

contingent liability

contingent loss

contingent profit

contingent projects　

contingent rental

contingent reserve

contingent transaction

contingent value right

continue to hold a deposit　

continuing account

continuing accounting significance

continuing appropriation

continuing auditor

continuing investment

continuing operations　

continuing professional education

continuing rent　

continuing security　

continuing trustee　

continuity of operation　

Continuity（Going-concern）Assumption　

continuous audit　

continuous budget

continuous budgeting

continuous compounding

continuous inventory

continuous licensing system

continuous processing　

continuous stocktaking　

continuous-operation costing

contra

contra account　

contra asset　

contra asset accounts

contra balance　

contra entry　

contract　

contract account

contract audit　

contract business

contract carrier　

contract clause　

contract cost　

contract costing

contract financing payment

contract for deed　

contract for difference

contract for service　

contract for settlement　

contract guarantee insurance

contract interest rate

contract management

contract market

contract note　

contract of copartner

contract of guarantee

contract of indemnity

contract of insurance　

contract of reinsurance　

contract of sale　

contract of service

contract of transfer of technology

contract operation

Contract rate of interest　

contract responsibility system with rem-uneration linked

contract revenue　

contract system　

contracted investment

contracting

contracting out　

contracting party　

contractual

contractual agreement

contractual commitment

contractual item

contractual joint venture

contractual liability　

contractual mutual fund

contractual obligation

contractual payment

contractual relation

contractual rent　

contractual right

contractual savings

contraliability account

contributed capital in excess of par value

contributed capital　

contributed surplus

contributing assets to a partnership

contribution approach to pricing

contribution centre

contribution clause

contribution concept

contribution costing　

contribution income statement

contribution margin

contribution margin or profit-volume

contribution margin ratio

contribution per unit

contribution theory　

contribution to investment

contribution to pension fund

contributor

contributory pension plan

contributory scheme

contributory value

control

control account

control activities　

control company

control deficiency　

control environment　

control of a company

control of cost

control of inflation

control of interest rate　

control of overall volume and economic restructuring

control policies and procedures　

controllability concept

controllable cost　

controllable expenses　

controllable revenues

controllable variance

controlled

controlled accounts

controlled company

controlled economy

controlled investment

controlling company

controlling interest　

controlling officer’s report

controlling shareholder

controlling stake　

controlling-company accounting

convenience store

conventional accounting

conventional cap

conventional cash flow pattern

conventional costing

conventional income statement

conventional lending　

conventional lien

conventional loan　

conversion costs　

conversion date　

conversion discount

conversion equivalent units

conversion exposure

conversion factor　

conversion issue

conversion loan

conversion of state assets into state shares

conversion of stock

conversion premium

conversion price

conversion privilege

conversion rate

conversion ratio　

conversion right

conversion value

convertibility　

convertibility undertaking　

convertible bond

convertible currency

convertible debenture

convertible preferred stock　

convertible securities　

convertible stock

convertible subordinated note

convertible unsecured loan stock

conveyance of property

conveyance on sale

conveyancer

conveyancing fee　

COO　

cook

cooked books　

cooling-off period　

Cooperative

cooperative bank

cooperative enterprise　

cooperative society of credit　

co-owner

co-ownership company

co-ownership of partnership property

co-ownership of property

co-partner

co-partnership　

Copenhagen Stock Exchange　

copy　

copyright royalty　

core business　

core inflation　

core liquidity　

cornering the market

corporate

corporate action

corporate annual reports

corporate anorexia

corporate appraisal　

corporate assets

corporate bond issued

corporate bonds payable

corporate borrower

corporate business　

corporate cannibalism

corporate capital

corporate charter　

corporate combination

corporate customer

corporate culture

corporate dealer

corporate enterprise

corporate executives

corporate failure

corporate finance　

corporate governance

corporate image

corporate income tax

corporate investment adviser

corporate joint venture

corporate life-cycle stages

corporate liquidation

corporate member　

corporate modelling

corporate objective

corporate obligation

corporate planning

corporate practice　

corporate profits before taxes　

corporate profits tax

corporate raider

corporate reorganization　

corporate report

corporate reputation

corporate risk　

corporate savings

corporate scandal　

corporate service tax　

corporate signature　

corporate social reporting

corporate stock

corporate strategic planning

corporate structure

corporate vision

corporation aggregate

corporation bond　

corporation bylaws

corporation charter　

corporation income tax　

Corporation Law

corporation loan

corporation share

corporation sole

corporation stock

corporation tax　

Corporation tax Act

corporation with foreign capital　

corporatization

corpus

correcting entry　

correlationanalysis

correlation coefficient

correspondent　

correspondent bank

corresponding amount

corresponding figures

corroborate

corrupt　

Corrupt Practice Act

corruption

Cosmos Finance Limited　

COSO

cost

cost absorption

Cost Accountant

cost accounting

cost accounting manual

Cost Accounting Standards

cost accounting system　

cost accumulation　

cost adjustment　

cost allocation

cost and benefit analysis

cost and freight　

cost and insurance

cost apportionment

cost ascertainment　

cost attach concept

cost attribution　

cost audit

cost basis

cost behavior　

cost benefit analysis

cost budget

cost classification

cost competitiveness

cost control　

cost convention　

cost distribution

cost effectiveness

cost efficiency

cost graphs

cost input

cost item

cost management

cost method

cost object

cost of an asset

cost of borrowing

cost of capital　

cost of carry　

cost of conversion

cost of equity　

cost of funds　

cost of goods available

cost of goods manufactured　

cost of goods purchased　

cost of goods sold　

cost of goods sold budget

cost of installation

cost of investment　

cost of living adjustment　

cost of living index

cost of management

cost of marketing　

cost of merchandise sold

cost of non-conformance

cost of possession　

cost of production

cost of production report

cost of replacement

cost of sales　

cost of transmitting

cost or market，whichever is lower

cost per equivalent unit

cost plus pricing

cost pool

cost prediction　

cost price

cost price approach　

cost price structure

cost ratio

cost records　

Cost Recovery Method

cost saving

cost sheet

cost standard　

cost synergy　

cost system（s）

cost to the revenue　

cost unit

cost variance analysis

cost variance report　

cost，insurance and freight

cost-benefit analysis　

cost-benefit study　

cost-book company

cost-effectiveness　

cost-effectiveness analysis　

costing and pricing policy

costing exercise

costing methods

costing principles

cost-of-living adjustment

cost-plus contract　

cost-plus pricing

cost-push inflation　

cost-recovery basis

cost-related charges

cost-related fee　

costs of acquiring fixed assets

costs through a service business　

cost-to-cost method

cost-to-income ratio　

cost-to-price ratio　

cost-volume-profit[CVP]analysis　

cost-volume-profit chart

co-trustee

cottage industry

council　

council of director

council of economic advisers

Council of SEHK

counsel’s opinion

count　

counter trade　

counterbalancing error

counter-bid

counterfeit money

counterfoil

counter-guarantee　

countermand

counterparty credit exposure

counterparty risk

counter purchase

countersignature

countervailing credit

countervailing duty

country debt provisioning

country of origin　

country quota　

coupon　

Coupon Bonds　

coupon frequency　

coupon security　

coupon stripping

Court of Auditor

Court of Bankruptcy

Court of Claims

Court order

courtesy　

covenant　

cover　

cover note

cover short position

coverage　

coverage initiated　

coverage of fixed charge rate

coverage ratio　

covered interest arbitrage

covered warrant　

11、CP

CPA examination　

CPA firm

CPEA　

CPI

12、CQ

CQA

13、CR

crash　

crash cost

create form

creative accounting　

credit　

credit advice　

credit agency　

credit agreement　

credit analysis　

credit and loan

credit arrangement

credit bank

credit capacity

credit card

credit card scheme　

credit ceiling　

credit clearing

Credit Commercial de France

Credit Committee

credit conversion factor　

credit crisis　

Credit Default Swap

credit department

Credit Derivative

credit enhancement

credit entry　

credit exposure　

credit facilities

credit foncia amortization

credit freeze　

credit guarantee

Credit Guarantee Scheme

credit inflation　

credit insurance

credit line

Credit Lyonnais

credit management

credit memorandum

credit purchase

credit rating agency

credit regulation

credit risk

credit sale

credit squeeze　

credit standing　

credit terms　

credit to…　

credit transfer

credit union　

credit-linked notes　

creditor

creditor bank　

creditor country

creditor-days ratio

creditor of bankruptcy

creditor’s equity

creditor’s meeting

creditors’buffer

creditors ledger

creditors’ledger

creditor’s petition

creditors’voluntary liquidation

credit worthiness

creeping inflation

CRM

criminal bankruptcy

criminal bankruptcy order　

criminal fraud　

criminal liability

criminal tax penalty　

crisis

crisis of confidence

criteria

criterion for credit

critical path accounting

critical path analysis　

critical path method　

CROGI

cross

cross check

cross currency interest rate swap　

cross default clause　

cross hedge

cross out

crossed cheque　

crossed trade　

cross-margining

Crossover Fund　

cross-reference（index）

cross-sectional analysis

cross-subsidization　

crown corporation

crude activity rate

crude econometric model　

crystallization　

14、CS

CSRC　

15、CU

cum all　

cumulative

cumulative appreciation

cumulative balance

cumulative deficit

cumulative dividend

cumulative effect

cumulative effect of changes in accounting principles　

cumulative financial position

cumulative preference share

cumulative translation adjustment

cumulative voting　

cumulative weighted average cost　

curb　

curb inflation　

curb the real estate craze

curb trading　

currency　

currency adjustment factor

currency appreciatio

currency areas　

currency basket

currency board arrangement

currency circulation

currency clause

currency control

currency crisis

currency deflation　

currency denomination

currency depreciation

currency devaluation

currency exchange

currency exchange gains and losses　

currency exchange rates

currency exposure

currency forward

currency futures

currency futures contract

currency hedging

currency in circulation

currency matching

currency measurement

currency note　

currency option

currency overlay

currency reserves

currency revaluation　

currency transactions report　

currency warrant

current　

current account　

current account balance sheet　

current account deficit

current account deposits

current account with others　

current asset　

current asset losses in suspense

current asset turnover

current audit files

current capital

current cash equivalent　

current cost accounting

current cost income　

current cost of goods sold　

current cost valuation

current debt ratio

current domestic value

current expense

current fund employment rate

current fund loan

current fund turnover days

current income　

current intangibles

current investment

current liabilities to net worth ratio

current liability　

current market price

current maturity

current period　

current period figures

current position

current position analysis

current price　

current price series

current purchasing power accounting　

current rate method

current replacement cost

current selling price

current surplus

current tangible assets

current term net profit or loss　

current value accounting　

current-cost depreciation

currently attainable or normal

currently attainable standards

current-noncurrent method

current-year basis

curve steepener trade

curvilinear cost function

cushion

cushion of liquid assets

cushion theory　

CUSIP Number　

custodial account

custodial accounting

custodial responsibility

custodian

custodian trustee　

custody

custody-only trading　

custom

custom adjustable rate debt structure　

customary discount

customer

customer agent　

customer default　

customer information file

customer lending　

customer relationship management[CRM]

customer statement　

customer type indicator codes

customer-driven pricing

customer’s advance

customers ledger　

customer’s loan consent　

customs

customs & usages　

customs barrier

customs classification　

customs declaration

customs drawback　

customs invoice

customs officer

customs tariff　

customs valuation

cut

cut interest rate

cut loss

cutoff　

cut-off date　

cutoff point　

cutoff rate（of return）

cutoff statement　

cutoff test

cut-throat competition

16、CY

cycle

cycle count

cycle of activity

cycle of money　

cycle time

cyclical fluctuation

cyclical indicator　

cyclical industry　

cyclical inflation

cyclical risk　

cyclical unemployment