【正文】 stock equivalent 等同普通股Common Stock Index 普通股股票價格指數(shù)munity of interest 共同權(quán)益,共同權(quán)益集團(tuán)muted value 折算價值pany 公司pany director 公司董事長pany finance 公司財務(wù)pany law 公司法pany reserve 公司公積金pany tax 公司稅parability 可比性parative accounting 比較會計,比較會計學(xué)parative statement 比較財務(wù)報表,比較會計報表pensating balance 補(bǔ)償性存款額,存貨抵銷余額pensating errors 抵銷性錯誤pensation ①報酬②補(bǔ)償,賠償pensatory stock option 補(bǔ)償性購股權(quán)petitive bidding 競爭性投標(biāo)pilation of financial statement 編輯財務(wù)報表,編輯會計報表plete audit 全部審計plete cycle costs 全部周期成本pleted contract method 全部完工法plete transaction 完整經(jīng)濟(jì)業(yè)務(wù)plex capital structure 復(fù)雜資本結(jié)構(gòu)plex information processing 復(fù)雜信息處理pliance audit 符合規(guī)章審計pliance test 符合規(guī)章抽查,符合性抽查posite breakeven point 綜合損益分界點posite depreciation 綜合折舊position 償債協(xié)議,債務(wù)和解pound amount of 1 dollar 1元的復(fù)利終值,1元的本利和pound discount 復(fù)貼現(xiàn),復(fù)折現(xiàn)pound entry 復(fù)合分錄pound interest 復(fù)利pound interest method of depreciation 復(fù)利折舊法pound value 復(fù)利值prehensive audit 綜合審計prehensive budget 綜合預(yù)算prehensive ine 綜合收益ptroller 審計長,主計長Comptroller General 總審計長pulsory audit 強(qiáng)制審計pulsory liquidation 強(qiáng)制清算COMPUSTAT 電子計算機(jī)會計數(shù)據(jù)庫puted price 推算價格puter 電子計算機(jī)puteraided audit 電子計算機(jī)輔助審計puteraided financial management 電子計算機(jī)輔助財務(wù)管理puter conferencing 電子計算機(jī)會議puter fraud 電子計算機(jī)舞弊puterized accounting 電算會計化puter network 電子計算機(jī)網(wǎng)絡(luò),電子計算機(jī)互聯(lián)網(wǎng)絡(luò)puter software 電子計算機(jī)軟件concealment 隱瞞,匿報concept 概念conceptual framework 概念構(gòu)架,概念體系concern 企業(yè),商號concession ①特許,特許權(quán)②折讓,優(yōu)惠condensed balance sheet 簡明資產(chǎn)負(fù)債表condensed ine statement 簡明損益表conditional acceptance 附加條件承兌conditional bond 附條件債券confidential information 機(jī)密信息,機(jī)密資料confirmation letter 詢證信函,查證信函confirmed letter of credit 保兌信用證confiscated goods 沒收貨物,充公貨物confiscation 沒收,充公conflict of interest 公私利益沖突,借公營私conglomerate bination 跨行業(yè)企業(yè)合并conglomerate pany 跨行業(yè)公司,集團(tuán)公司conglomerate financial statement 集團(tuán)公司財務(wù)報表,集團(tuán)公司會計報表conservatism ①保守性②穩(wěn)健性consignment 寄銷,寄托consignment account 寄銷賬戶consistency 一致性consolidated financial statement 合并財務(wù)報表,合并會計報表consolidation 創(chuàng)立合并consolidation goodwill 合并商譽(yù)consortium 國際財團(tuán),國際銀團(tuán)consortium project 國際財團(tuán)投資項目constant price 不變價格constant purchase power accounting 不變購買力會計constituent pany 子公司,成員公司construction contract accounting 建筑合同會計construction work in process 在建工程constructive dividend 推定股利constructive fraud 推定欺詐constructive receipt 推定收入consular invoice 領(lǐng)事簽證發(fā)貨票consultant 咨詢師,顧問consultant fee 咨詢費Consultative Committee of Accounting Bodies 會計團(tuán)體協(xié)商委員會consumed cost 耗用成本Consumer Price Index 消費品物價指數(shù)Continental European accounting 歐洲大陸會計contingency 意外事項,或有事項contingency account 意外準(zhǔn)備賬戶contingency financial plan 應(yīng)急財務(wù)計劃contingent gain 或有收益,或有利得contingent loss 或有損失continuing account 連續(xù)賬戶,結(jié)轉(zhuǎn)賬戶continuing appropriation 連續(xù)撥款,連續(xù)經(jīng)費continuing investment 連續(xù)投資continuing professional education 專業(yè)進(jìn)修教育,專業(yè)連續(xù)教育continuing security 連續(xù)擔(dān)保continuity postulate 連續(xù)經(jīng)營假設(shè)continuous audit 連續(xù)審計continuous budget 連續(xù)預(yù)算,滾動預(yù)算continuous inventory 連續(xù)盤存contra account 抵銷賬戶contract 合同contract labor 合同工contractor ①定約人②承包商contract price 合同價格contra entry 對銷分錄contributed capital 實繳股本contributed capital in excess of par value 實繳股本的股票溢價contribution ①繳入股本②分擔(dān)費用③貢獻(xiàn)毛利④捐獻(xiàn),捐款contribution approach to pricing 貢獻(xiàn)毛利法定價contribution margin 獻(xiàn)毛益,貢獻(xiàn)毛利contribution margin ine statement 貢獻(xiàn)毛利損益表contribution margin ratio 貢獻(xiàn)毛利率contributory pension plan 分擔(dān)退休金計劃control ①控制②管制control account 統(tǒng)制(統(tǒng)馭)賬戶controllable cost 可控制成本controlled accounts 被統(tǒng)制賬戶controlled pany 受控公司,子公司controller 會計長,主計長controlling pany 控制公司controllingpany accounting 控制公司會計controlling interest 控制股權(quán),多數(shù)股權(quán)convention 慣例,常規(guī)conventional accounting 常規(guī)會計conventional costing 常規(guī)成本計算法conventional ine statement 常規(guī)損益表conversion ①兌換②換算,折算conversion price 兌換價格conversion rate 兌換率,折算率convertible bond 可兌換債券convertible preferred stock 可兌換優(yōu)先股conveyance 轉(zhuǎn)讓,轉(zhuǎn)讓證書cook 竄改賬目cooked books 假賬coownership pany 共有公司coownership of property 共有財產(chǎn)copyright 版權(quán)copyright royalty 稿費,版稅corporate accounting 公司會計corporate bond 公司債券corporate charter 公司執(zhí)照corporate finance 公司財務(wù)corporate joint venture 合資經(jīng)營公司,合資公司corporate raider 公司侵奪者corporate readjustment 公司賬務(wù)重新調(diào)整corporate reorganization 公司重組,公司改組Corporate Report 《公司報告》corporate risk 公司風(fēng)險corporation 公司,股份公司corpus 本金correcting entry 更正分錄correspondent ①客戶,往來商號②代理銀行corruption 賄賂,行賄cost ①成本②耗費,花費cost absorption 成本攤配,成本轉(zhuǎn)并cost accountant 成本會計師cost accounting 成本會計Cost Accounting Standards 《成本會計準(zhǔn)則》cost accounts 成本賬戶cost allocation 成本分?jǐn)?成本分配cost analysis 成本分析cost and freight 貨價加運(yùn)費價格cost and insurance 貨價加保險費價格cost audit 成本審計cost basis 成本基準(zhǔn)costbenefit analysis 成本效益分析cost center 成本中心cost classification 成本分類cost control 成本控制cost distribution 成本分?jǐn)?成本分配cost flow 成本流轉(zhuǎn)costing 成本計算法cost, insurance and freight 到岸價格cost ledger 成本分類賬cost object 成本對象cost of capital 資本成本cost of goods manufactured 制造成本,半成品成本cost of good sold 銷貨成本cost of living adjustment 按生活費用調(diào)整cost of sales 銷貨成本cost or market, whichever is lower 成本與市價孰低法costplus pricing 成本加成計價法cost principle 成本原則cost records 成本記錄cost report 成本報告cost sheet 成本單,成本計算單cost variance analysis 成本差異分析costvolumeprofit analysis 成本—銷量—利潤分析counterfeit money 偽造貨幣countermand 止付,掛失countersign 會簽coupon 息票coupon bond 息票債券Court of Bankruptcy 破產(chǎn)法院covenant 保證條款cover ①彌補(bǔ),抵償②保證金,抵押財產(chǎn)③補(bǔ)進(jìn)coverage ①保額②償債準(zhǔn)備金,償債能力coverage ratio 償債能力比率covered interest arbitrage 套息交易CPA 注冊公共會計師CPA examination 注冊公共會計師職稱考試CPA firm 注冊公共會計師事務(wù)所credit ①貸方②貸記③信用,信貸④抵免credit account 賒賬,賒賬賬戶credit agency 信用調(diào)查機(jī)構(gòu),征信所credit analysis 信用分析credit balance 貸方余額credit card 信用卡credit control 信用控制cr