【正文】 nual redemption sinking fund 償債基金（同sinking fund）Continuing appropriation 繼續(xù)經費；繼續(xù)撥款Continuing cost 繼續(xù)成本；連續(xù)成本（對準備成本而言）Continuous annuity 繼續(xù)年金Continuous audit 繼續(xù)審計Continuous system of physical inventory 繼續(xù)盤存制度；繼續(xù)實地盤存制度Contra accounts 對銷帳戶Contract goods 契約貨品Contract interest 約定利息Contract note 買賣合同Contract of insurance 保險契約Contract of sale 賣契Contractor 包工者；包造者Contract rate of interest 約定利率Contract register 契約登記簿Contract reserve 契約規(guī)定準備Contract sales 契約銷售（銷貨）Contractual dividend 契約規(guī)定股利Contractual reserve 契約規(guī)定準備Contractual service 雜用支出Contra entry 對銷Contra valuation account 對銷計價帳戶Contributed surplus 捐助盈馀Contribution 分配Contribution receipts 捐款收入Control (controlling) account 統(tǒng)制帳戶；統(tǒng)制科目Controllable costs 可統(tǒng)制成本Controllable expenses 可統(tǒng)制費用Controlled accounts 補助帳戶；明細帳戶Controlled pany 被統(tǒng)制公司Controlled corporation 被統(tǒng)制公司Controlling account 統(tǒng)馭帳戶Controlling pany (corporation) 統(tǒng)制公司Controlling interest 統(tǒng)制股權Controlling record 統(tǒng)制記錄Control of expenses 費用統(tǒng)制Control of merchandise 商品統(tǒng)制Conventional accounting 會計慣例Conventional depreciation 慣例折舊Conventional form 慣例式（決算表）Conversion 轉換Conversion interval 復利期間Convertible preferred stock 可換優(yōu)先股Corporate bonds 公司債Corporate surplus 公司盈馀；公債Corporation 股份有限公司Corporation by – laws 公司章程Corpus 遺本（遺產的本金）Correcting entry (correction entries) 改正分錄；改正記錄Cost 成本Cost account 成本會計；工業(yè)會計Cost accountant 成本會計員Cost accounting 成本會計Cost accounts 成本帳戶Cost adjustment 成本調整Cost analysis 成本分析Cost and freight 貨價加運費Cost audit 成本審計Cost center 成本中心Cost classification 成本分類Cost clerk 成本記錄員Cost department expense 成本部費用Cost differentials 成本差異Cost fluctuation 成本變動Cost – finding 成本計算Cost formulas 成本公式Costing (cost finding) 成本計算Cost, insurance, and freight (.) 貨價及保險費連運費Cost, insurance freight and warrisks ()到岸價格加兵險Cost, insurance, freight and mission (.) 到岸價格加傭金Cost, insurance, freight and exchange (.) 到岸價格加兌換費Cost, insurance, freight, mission and interest (.) 到岸價格加傭金及利息Cost journal 成本日記帳Cost ledger 成本分類帳Cost less depreciation 成本減折舊Cost manual 成本會計規(guī)程Cost memo 成本通知單Cost of by – product sales 副產品銷售成本Cost of floor space 地位成本Cost of goods manufactured 制成品成本Cost of goods manufactured and sold 制銷貨品成本V of goods sold 銷貨成本Cost of labor 人工制造（同labor cost）Cost of (to) manufacture 制造成本Cost of material 原料成本；材料成本Cost of operation 運作成本Cost of printing notes 兌換券制造費Cost of production 生產成本Cost of remitting specie 送現(xiàn)費Cost of reproduction 再生產成本Cost of sales 銷貨成本“Cost or market” 成本或市價“Cost or market whichever is lower” 成本與市價熟低Cost period 成本期間Cost – plus 成本加成Cost plus a profit 成本加利Cost plus contract 成本加利契約Cost price 成本價格Cost rate per unit 單位成本率Cost records 成本記錄Cost report 成本報告Cost sheet 成本單Cost statement 成本表Cost summarizing records 成本總記錄Cost system 成本制度Cost tag 成本標簽Cost to make and sell 制銷成本Cost unit 成本單位Cost value 成本價值Cost variance (cost variation) 成本差異Counterfoil 存根Counter – sign 副署；會記Countinghouse books 商號帳簿Coupon 息票；本息票；股利票Coupon bond 附息票債券Coupon register 息票登記簿Coupons payable 應討債券息票Covered reserve 提存基金的準備Covering notes 承擔保險書.。 certified public accountant 會計師Credit 貸；貸記；貸項；貸入Credit amount 賒帳金額Credit balance 貨馀；貸差；結欠Credit for returned goods 退化減帳Credit interest 存息Cost items 貸項Credit memo 貸項憑單Credit memo for purchase returns 購買（貨）退出通知單Credit memorandum 貸項通知單Credit memorandum for sales return 銷售（貨）退回通知單Creditor 債權人；債主Creditor – investor 債權投資人Creditor of bankruptcy 破產戶之債權人Creditor’s equity 債主權；債主權益Creditor’s ledger 債權人分戶帳Credit sale(s) 賒賣Credit side 貸方Cross – adding 交叉加算Cross cheque (crossed check) 劃線支票Cross entry 對銷記錄Cross – footing 交叉總結Cross reference 對照Cumulative capital stock 累積股本（指股利）Cumulative parison 累積比較Cumulative dividend 累積股利Cumulative preferred sock 累各優(yōu)先股Cumulative sinking fund 累積償債基金（同accumulative sinking fund）Currency loan 通貨貨款Currency of a bill 兌換票據(jù)流通期間Currency unit 貨幣本位Current account 往來帳戶Current account balance sheet 流動資產負債表Current assets 流動資產Current expense 日常費用；歲定經費Current funds 流動基金Current intangibles 流動虛產Current investment 流動投資Current liabilities 流動負債Current operating ine statement 經常營業(yè)損益表Current pass – book 往來折Current payments 經常性開支Current profit and loss 經常損益；本期損益Current ratio 流動比率Current surplus 本期盈馀Customary discount折扣常例；折扣習慣Customary dues 例定規(guī)費Customers’ account 客戶帳戶Customers’ account discounted 客帳貼現(xiàn)Customers’ credit balance 客帳貸馀（差）Customers’ deposit 客戶定爭；客戶保證金Customers’ ledger 客戶分戶帳Customers’ statement 客戶結單Customhouse 稅關Customs duties 關稅D:Daily balance 日計表Daily interest 每日利息Daily reports 日報Daily (monthly) statement of account 每日（月）對帳單Daily time report 工作時間日報單Daily work report 工作日報單Damage 損害；賠償損失Damaged condition 損壞程度Damaged goods 損害貨物Damage suit 損壞賠償訴訟Data 資料Data draft 定期匯票Data due 到期日（同due date）Data of balance sheet 資產負債表日期Data of certification 證明日期（杳帳證明書上所證明的日期）Data of value 起算利息日期Dating 期日Daybook 日記帳Day of grace 寬限日（匯兌上寬限之時日）Day of maturity。 due date 到期日Dead account 壞帳Dead assets 死資產；無用資產Dead stock 陳廢存貨（同obsoletes stock）Debenture bonds 信用債券Debenture capital 借入資本Debentures 信用債券Debenture stock 借款股份Debit 借；借入；借項；借記Debit and credit 貸借Debit balance 借方差額Debit items 借項Debit interest 欠息Debit memo 借項憑單Debit memorandum 借項通知單Debit side 借方Debt 債務Debtor 債務人Debtor’s ledger 債務人分戶帳Debt payable account 應付債務帳目Debt paying ability 償債能力Decimal system 十進數(shù)字法（指會計科目或材料等的分類編號）Decimal time – reporting method 十進計時法Declared value 設定價值（同stated value）Decreasing cost 迤減成本Deductible loss 可減損失Deduction 減除數(shù)Deed 契據(jù)Deed of trust 信托契約De facto corporation 事實上公司Default 違約Defer assets 迤延費用Deferred annuity 延期年金Deferred asserts 滾存資金Deferred charges (debits) 迤延借項；滾存費用Deferred charges to operation滾存費用Deferred credits 迤延貸項Deferred debit items 滾存費用Deferred dividends 延派股利Deferred expenses 迤延費用De