【正文】 812,collateral loan ,抵押品擔(dān)保貸款813,collectibles ,收藏物814,collection agency ,收賬代理商815,collection period ,收款期816,collective policy ,收賬政策817,collusion,串通舞弊818,columnar journal ,多欄式日記賬819,bination ,企業(yè)合并820,bined financial statement,合并財(cái)務(wù)報(bào)表,合并會(huì)計(jì)報(bào)表821,bined journal and ledger,合并日記分類賬,日記總賬822,fort letter ,安慰信函823,mercial bank ,商業(yè)銀行824,mercial bill ,商業(yè)匯票825,mercial credit ,商業(yè)信用826,mercial law ,商法827,mercial paper,①商業(yè)票據(jù)②流通票據(jù)828,mission ,傭金,手續(xù)費(fèi)829,mitment ,①承諾付款②承諾貸款830,mitment fee ,承諾費(fèi)831,modity ,商品,貨物832,modity exchange ,商品交易所833,Common Business Oriented Language ,普通商業(yè)語(yǔ)言834,mon cost ,共同成本835,mon dollar ,等值美元836,monsize statement ,共同尺度報(bào)表837,mon stock ,普通股838,mon stock equivalent,等同普通股839,Common Stock Index ,普通股股票價(jià)格指數(shù)840,munity of interest ,共同權(quán)益,共同權(quán)益集團(tuán)841,muted value ,折算價(jià)值842,pany ,公司843,pany director ,公司董事長(zhǎng)844,pany finance,公司財(cái)務(wù)845,pany law ,公司法846,pany reserve ,公司公積金847,pany tax ,公司稅848,parability ,可比性849,parative accounting ,比較會(huì)計(jì),比較會(huì)計(jì)學(xué)850,parative statement ,比較財(cái)務(wù)報(bào)表,比較會(huì)計(jì)報(bào)表851,pensating balance ,補(bǔ)償性存款額,存貨抵銷余額852,pensating errors ,抵銷性錯(cuò)誤853,pensation ,①報(bào)酬②補(bǔ)償,賠償854,pensatory stock option ,補(bǔ)償性購(gòu)股權(quán)855,petitive bidding ,競(jìng)爭(zhēng)性投標(biāo)856,pilation of financial statement,編輯財(cái)務(wù)報(bào)表,編輯會(huì)計(jì)報(bào)表857,plete audit ,全部審計(jì)858,plete cycle costs ,全部周期成本859,pleted contract method ,全部完工法860,plete transaction ,完整經(jīng)濟(jì)業(yè)務(wù)861,plex capital structure ,復(fù)雜資本結(jié)構(gòu)862,plex information processing ,復(fù)雜信息處理863,pliance audit ,符合規(guī)章審計(jì)864,pliance test ,符合規(guī)章抽查,符合性抽查865,posite breakeven point ,綜合損益分界點(diǎn)866,posite depreciation ,綜合折舊867,position ,償債協(xié)議,債務(wù)和解868,pound amount of 1 dollar ,1元的復(fù)利終值,1元的本利和869,pound discount ,復(fù)貼現(xiàn),復(fù)折現(xiàn)870,pound entry ,復(fù)合分錄871,pound interest ,復(fù)利872,pound interest method of depreciation,復(fù)利折舊法873,pound value ,復(fù)利值874,prehensive audit ,綜合審計(jì)875,prehensive budget ,綜合預(yù)算876,prehensive ine ,綜合收益877,ptroller ,審計(jì)長(zhǎng),主計(jì)長(zhǎng)878,Comptroller General ,總審計(jì)長(zhǎng)879,pulsory audit ,強(qiáng)制審計(jì)880,pulsory liquidation ,強(qiáng)制清算881,COMPUSTAT ,電子計(jì)算機(jī)會(huì)計(jì)數(shù)據(jù)庫(kù)882,puted price,推算價(jià)格883,puter ,電子計(jì)算機(jī)884,puteraided audit ,電子計(jì)算機(jī)輔助審計(jì)885,puteraided financial management ,電子計(jì)算機(jī)輔助財(cái)務(wù)管理886,puter conferencing ,電子計(jì)算機(jī)會(huì)議887,puter fraud ,電子計(jì)算機(jī)舞弊888,puterized accounting,電算會(huì)計(jì)化889,puter network ,電子計(jì)算機(jī)網(wǎng)絡(luò),電子計(jì)算機(jī)互聯(lián)網(wǎng)絡(luò)890,puter software ,電子計(jì)算機(jī)軟件891,concealment ,隱瞞,匿報(bào)892,concept ,概念893,conceptual framework ,概念構(gòu)架,概念體系894,concern ,企業(yè),商號(hào)895,concession,①特許,特許權(quán)②折讓,優(yōu)惠896,condensed balance sheet ,簡(jiǎn)明資產(chǎn)負(fù)債表897,condensed ine statement ,簡(jiǎn)明損益表898,conditional acceptance ,附加條件承兌899,conditional bond ,附條件債券900,confidential information,機(jī)密信息,機(jī)密資料901,confirmation letter ,詢證信函,查證信函902,confirmed letter of credit ,保兌信用證903,confiscated goods ,沒(méi)收貨物,充公貨物904,confiscation ,沒(méi)收,充公905,conflict of interest ,公私利益沖突,借公營(yíng)私906,conglomerate bination,跨行業(yè)企業(yè)合并907,conglomerate pany ,跨行業(yè)公司,集團(tuán)公司908,conglomerate financial statement ,集團(tuán)公司財(cái)務(wù)報(bào)表,集團(tuán)公司會(huì)計(jì)報(bào)表909,conservatism,①保守性②穩(wěn)健性910,consignment ,寄銷,寄托911,consignment account ,寄銷賬戶912,consistency ,一致性913,consolidated financial statement ,合并財(cái)務(wù)報(bào)表,合并會(huì)計(jì)報(bào)表914,consolidation ,創(chuàng)立合并915,consolidation goodwill,合并商譽(yù)916,consortium ,國(guó)際財(cái)團(tuán),國(guó)際銀團(tuán)917,consortium project ,國(guó)際財(cái)團(tuán)投資項(xiàng)目918,constant price,不變價(jià)格919,constant purchase power accounting ,不變購(gòu)買(mǎi)力會(huì)計(jì)920,constituent pany ,子公司,成員公司921,construction contract accounting ,建筑合同會(huì)計(jì)922,construction work in process ,在建工程923,constructive dividend ,推定股利924,constructive fraud ,推定欺詐925,constructive receipt ,推定收入926,consular invoice ,領(lǐng)事簽證發(fā)貨票927,consultant ,咨詢師,顧問(wèn)928,consultant fee,咨詢費(fèi)929,Consultative Committee of Accounting Bodies ,會(huì)計(jì)團(tuán)體協(xié)商委員會(huì)930,consumed cost ,耗用成本931,Consumer Price Index ,消費(fèi)品物價(jià)指數(shù)932,Continental European accounting ,歐洲大陸會(huì)計(jì)933,contingency ,意外事項(xiàng),或有事項(xiàng)934,contingency account ,意外準(zhǔn)備賬戶935,contingency financial plan ,應(yīng)急財(cái)務(wù)計(jì)劃936,contingent gain ,或有收益,或有利得937,contingent loss ,或有損失938,continuing account ,連續(xù)賬戶,結(jié)轉(zhuǎn)賬戶939,continuing appropriation,連續(xù)撥款,連續(xù)經(jīng)費(fèi)940,continuing investment,連續(xù)投資941,continuing professional education ,專業(yè)進(jìn)修教育,專業(yè)連續(xù)教育942,continuing security ,連續(xù)擔(dān)保943,continuity postulate ,連續(xù)經(jīng)營(yíng)假設(shè)944,continuous audit ,連續(xù)審計(jì)945,continuous budget ,連續(xù)預(yù)算,滾動(dòng)預(yù)算946,continuous inventory ,連續(xù)盤(pán)存947,contra account ,抵銷賬戶948,contract ,合同949,contract labor,合同工950,contractor,①定約人②承包商951,contract price,合同價(jià)格952,contra entry,對(duì)銷分錄953,contributed capital ,實(shí)繳股本954,contributed capital in excess of par value ,實(shí)繳股本的股票溢價(jià)955,contribution ,①繳入股本②分擔(dān)費(fèi)用③貢獻(xiàn)毛利④捐獻(xiàn),捐款956,contribution approach to pricing ,貢獻(xiàn)毛利法定價(jià)957,contribution margin ,獻(xiàn)毛益,貢獻(xiàn)毛利958,contribution margin ine statement ,貢獻(xiàn)毛利損益表959,contribution margin ratio ,貢獻(xiàn)毛利率960,contributory pension plan ,分擔(dān)退休金計(jì)劃961,control ,①控制②管制962,control account ,統(tǒng)制(統(tǒng)馭)賬戶963,controllable cost ,可控制成本964,controlled accounts ,被統(tǒng)制賬戶965,controlled pany ,受控公司,子公司966,controller ,會(huì)計(jì)長(zhǎng),主計(jì)長(zhǎng)967,controlling pany ,控制公司968,controllingpany accounting,控制公司會(huì)計(jì)969,controlling interest ,控制股權(quán),多數(shù)股權(quán)970,convention ,慣例,常規(guī)971,conventional accounting ,常規(guī)會(huì)計(jì)972,conventional costing ,常規(guī)成本計(jì)算法973,conventional ine statement ,常規(guī)損益表974,conversion,①兌換②換算,折算975,conversion price ,兌換價(jià)格976,conversion rate ,兌換率,折算率977,convertible bond ,可兌換債券978,convertible preferred stock ,可兌換優(yōu)先股979,conveyance ,轉(zhuǎn)讓,轉(zhuǎn)讓證書(shū)980,cook ,竄改賬目981,cooked books,假賬982,coownership pany ,共有公司983,coownership of property ,共有財(cái)產(chǎn)984,copyright ,版權(quán)985,copyright royalty,稿費(fèi),版稅986,corporate accounting ,公司會(huì)計(jì)987,corporate bond ,公司債券988,corporate charter ,公司執(zhí)照989,corporate finance ,公司財(cái)務(wù)990,corporate joint venture ,合資經(jīng)營(yíng)公司,合資公司991,corporate raider ,公司侵奪者992,corporate readjustment,公司賬務(wù)重新調(diào)整993,corporate reorganization ,公司重組,公司改組994,Corporate Report ,《公司報(bào)告》995,corporate risk ,公司風(fēng)險(xiǎn)996,corporation ,公司,股份公司997,corpus,本金998,correcting entry ,更正分錄999,correspondent ,①客戶,往來(lái)商號(hào)②代理銀行1000,corruption ,賄賂,行賄1001,cost ,①成本②耗費(fèi),花費(fèi)1002,cos