【正文】 I ,貨價加保險費612,capacity,①生產能力②償債能力613,capacity cost ,生產能力成本,經營能力成本614,capacity to borrow ,借款能力615,capacity to contract ,訂約能力,訂約資格616,capital ,資本金,資本617,capital account ,資本賬戶618,capital addition ,資本增置619,capital allowance ,資本減免620,capital and liabilities ratio ,資本負債比率621,capital appreciation ,資本升值622,capital asset ,資本性資產623,capital asset pricing model ,資本性資產計價模型624,capital authorized ,額定資本,法定資本625,capital budget ,資本預算626,capital cost ,資本成本627,capital deficit ,資本虧絀628,capital expenditure ,資本支出629,capital gain ,資本利得,資本收益630,capital impairment ,資本減損631,capital intensive ,資本密集632,capital investment ,資本投資633,capital investment appraisal,資本投資評價634,capitalization ,資本化635,capitalization of earnings ,收益資本化636,capitalization of interest ,利息資本化637,capitalized value ,資本化價值638,capital lease ,資本租賃639,capital leverage ,資本杠桿作用640,capital loss ,資本損失641,capital maintenance concept ,資本保持概念,資本維護概念642,capital market ,資本市場643,capital market line ,資本市場貝塔風險線644,capital outlay ,資本支出645,capitaloutput ratio ,資本產值比率646,capital paidin ,實繳股本,投入股本647,capital rationing ,資本分配648,capital reorganization ,資本改組649,capital reserve ,資本公積金650,capital return ,資本收益率,投資回收率651,capital stock ,股本652,capital stock outstanding ,發(fā)行股本,流通在外股本653,capital stock premium ,股本溢價654,capital stock subscriptions ,認購股本655,capital structure ,股本結構656,capital structure decision ,資本結構決策657,capital surplus ,資本盈余658,capital turnover ,資本周轉率659,capital verification ,資本驗證,驗資660,CAPM ,資本性資產計價模型661,carried interest ,附帶權益662,carry back ,結轉前期扣減,移前扣減663,carrying cost ,置存成本,儲存成本664,carrying value ,①置存價值②抵押品價值665,carry over,①結轉下期扣減,移后扣減②結轉庫存,滾存量666,CASB ,成本會計準則委員會667,cash,①現(xiàn)金②兌現(xiàn)668,cashability ,變現(xiàn)能力669,cash account ,現(xiàn)金賬戶670,cash asset ,現(xiàn)金資產671,cash audit ,現(xiàn)金審計672,cash basis accounting ,現(xiàn)金收付制會計,收付實現(xiàn)制會計673,cash bonus ,現(xiàn)金紅利674,cash breakeven analysis ,現(xiàn)金損益分界分析675,cash budget ,現(xiàn)金預算676,cash cow ,現(xiàn)金母牛677,cash deficit ,現(xiàn)金虧絀678,cash disbursement journal ,現(xiàn)金支出日記賬679,cash discount ,現(xiàn)金折扣680,cash dividend ,現(xiàn)金股利681,cash equivalent ,現(xiàn)金等價物682,cash equivalent value ,現(xiàn)金等值683,cash flow,①現(xiàn)金流轉②現(xiàn)金流量684,cash flow statement ,現(xiàn)金流轉表,現(xiàn)金流量表685,cashflow to capitalexpenditure ratio ,現(xiàn)金流量對資本支出比率686,cashflow to totaldebt ratio ,現(xiàn)金流量對負債總額比率687,cash forecast ,現(xiàn)金預測688,cashier ,出納員689,cashier,s check ,銀行本票690,cash in transit ,在途現(xiàn)金691,cash journal ,現(xiàn)金日記賬692,cash on delivery ,貨到付現(xiàn)693,cash on hand ,庫存現(xiàn)金694,cash position ,現(xiàn)金狀況,現(xiàn)金頭寸695,cash receipts journal ,現(xiàn)金收入日記賬696,cash records ,現(xiàn)金記錄697,cash sale ,現(xiàn)金銷售698,cash shortages and overages,現(xiàn)金缺溢699,cash statement ,現(xiàn)金報表700,cash turnover ratio ,現(xiàn)金周轉率701,cash with order ,現(xiàn)金訂貨,訂貨現(xiàn)金702,casting ,加總,合計703,casual audit ,臨時審計704,CBA,成本效益分析705,CCA ,現(xiàn)時成本會計706,CD ,存款單707,ceiling ,最高限額708,ceiling price ,最高限價709,central bank ,中央銀行710,centralization ,集中經營,集權711,certainty ,確定性712,certainty decision ,確定性決策713,certainty equivalent ,確定等值714,certainty equivalent coefficient ,確定等值系數(shù)715,certificate of capital verification ,驗資證明書716,certificate of deposit ,存款單717,certificate of incorporation ,公司登記執(zhí)照,公司注冊證書718,certificate of indebtedness ,借據719,certificate of protest ,拒付證明書720,certified accountant ,注冊會計師721,certified check ,保付支票722,certified data processor ,注冊數(shù)據處理師723,certified financial planners ,注冊財務計劃師724,certified financial statement ,已審核財務報表,已審核會計報表725,certified information system auditor ,注冊信息系統(tǒng)審計師726,certified internal auditor ,注冊內部審計師727,certified management accountant ,注冊管理會計師728,certified public accountant ,注冊公共會計師729,certifying officer ,簽付員730,chain discount ,連鎖折扣731,chain liquidation ,連續(xù)清算732,chairman of the board of director ,董事長733,chairman,s report ,董事長報告734,change fund ,找零備用金735,changing prices accounting,物價變動會計736,charge,①費用②借記,借項③賒賬④留置權737,charge account ,賒賬,賒賬賬戶738,charge and discharge statement ,信托財產(或遺產)收支報表739,charge card ,付款卡740,charge off ,注銷741,charge sale ,賒銷742,charter ,執(zhí)照,許可證743,chartered accountant ,特許會計師744,chartered financial analyst ,特許財務分析師745,charted financial consultant ,特許財務咨詢師,特許財務顧問746,chartist ,圖表分析專家747,chart of accounts,賬戶分類表,會計科目表748,chattel ,動產749,chattel mortgage ,動產抵押750,check,①支票②檢查,核對751,check and balance system ,制約平衡制度,制衡制度752,check cleaning ,支票交換753,checking account ,支票賬戶,活期存款賬戶754,check register ,支票登記簿755,check verification ,支票驗證756,chief accountant ,總會計,會計主任757,chief auditor ,總審計,審計主任758,chief cashier ,總出納,出納主任759,chief financial officer ,財務總裁,財務總經理760,CHIPS ,票據交換所銀行內部支付系統(tǒng)761,chronological book ,序時賬簿762,CIF,到岸價格763,circularization ,發(fā)函詢證764,circulating asset ,流動資產765,circulating capital ,流動資本,流動資金766,claim ,索賠767,classification of accounts ,賬戶分類表768,classification of assets ,資產分類769,classification of liabilities ,負債分類770,classification of stockholders, equity ,股東產權分類771,classified mon stock ,分類普通股772,classified trial balance ,分類試算表773,claw back ,追回稅款774,clean,①不附帶保留條件②不附其他單據③不附利息775,clean bill of exchange ,光票匯票776,clean letter of credit ,光票信用證777,clearance,①結關,報關②票據交換,清算③清倉778,clearance agent ,報關結算代理商779,clearance sale,清倉減價銷售780,clearing,①票據交換②結算781,clearing account,①暫記賬戶,過渡賬戶②票據交換往來賬戶782,clearing house ,票據交換所783,clearup cause ,清理條款784,clerical error,筆誤,記賬錯誤785,clerk ,辦事員,職員786,client ,客戶,委托人787,closed account ,已結賬賬戶788,closedend mutual fund ,固定股份互助基金投資公司789,closelyheld pany ,不公共招股公司790,closelyheld corporation ,不公共招股公司791,closing,①結賬②收盤792,closing adjustment ,結賬調整,決算調整793,closing balance ,期末余額794,closing date ,結賬日期,截止日期795,closing entry ,結賬分錄796,closing price ,收盤價格797,closing trial balance ,結賬試算表798,CM ,貢獻毛利,貢獻毛益799,CMA ,注冊管理會計師800,CML ,資本市場貝塔風險線801,COBOL ,普通商業(yè)用語802,code,①代號,代碼②法規(guī),守則803,Code of Professional Ethics,《職業(yè)道德守則》804,coding ,編碼8