【正文】 o) manufacture 制造成本Cost of material 原料成本；材料成本Cost of operation 運(yùn)作成本Cost of printing notes 兌換券制造費(fèi)Cost of production 生產(chǎn)成本Cost of remitting specie 送現(xiàn)費(fèi)Cost of reproduction 再生產(chǎn)成本Cost of sales 銷貨成本“Cost or market” 成本或市價(jià)“Cost or market whichever is lower” 成本與市價(jià)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(jià)格Cost rate per unit 單位成本率Cost records 成本記錄Cost report 成本報(bào)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(biāo)簽Cost to make and sell 制銷成本Cost unit 成本單位Cost value 成本價(jià)值Cost variance (cost variation) 成本差異Counterfoil 存根Counter – sign 副署；會(huì)記Countinghouse books 商號(hào)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(yīng)討債券息票Covered reserve 提存基金的準(zhǔn)備Covering notes 承擔(dān)保險(xiǎn)書.。 drummer 旅行商人；旅行銷貨人；旅行商Commission(s) 傭金；手續(xù)費(fèi)Commission agency 代理貿(mào)易Commission agent 貿(mào)易代理人Commission broker 經(jīng)紀(jì)人Commission for collection 收帳傭金Commission merchant 代售商Commission sale。 traveling salesman。 cash on delivery 交貨收款Code number 標(biāo)號(hào)數(shù)碼Codicil 遺囑更改. sales 交貨收款銷售Collateral loans 證券擔(dān)保放款Collateral note 附帶期票Collateral security 附屬擔(dān)保品Collateral trust bonds 證券擔(dān)保信托公司公司債Collection 徵收；收帳Collection charges 代收票據(jù)費(fèi)Collection expenses 收帳費(fèi)用Collection fees 代收票據(jù)費(fèi)Collections receivable for customer 未收代付款Collective account 統(tǒng)經(jīng)帳戶Collector。 chartered accountant 會(huì)計(jì)師Call 催繳股款通知書Call book 催繳股款簿Call loans 通知放款Call loans secured 活期抵押放款Calls in arrears 延付催繳股款Call up capital 已催繳股本（包括已收及催繳未收的股本）Cancelled check 柱銷支票；付訖支付Capacity expenses （生產(chǎn)）能量費(fèi)用Capital資本Capital account 資本帳戶Capital account balance sheet 固定資產(chǎn)負(fù)債表Capital adjustment account 資本調(diào)整帳戶Capital assets 資本資產(chǎn)Capital charges 資本支出（同capital expenditures）Capital deficit 資本虧絀Capital expenditures 資本支出Capital expenditure account 資本支出帳Capital expense 集資費(fèi)用Capital fund 資本基金Capital gains 資本利益Capital ine 資本收益Capitalization 資本總額；資本化（指利益的資本化）Capitalization of interests 滾利作本Capitalized expenses 資本化的費(fèi)用Capitalized profits 資本化的利益Capitalized value 資本化的價(jià)值Capital liabilities 資本負(fù)債（同funded debts）Capital transfer 資本轉(zhuǎn)移Capital losses 資本損失Capital outlays 資本支出Capital profits 資本利益Capital receipts資本收入Capital returned to stock – holders in dividends 攤還股本Capital revenue 資本收益（同capital ine）Capital stock 股本帳Capital stock authorized 額定股本Capital stock certificate 股票（同certificate of stock）Capital stock mon 普通股本Capital stock outstanding 現(xiàn)發(fā)股本Capital stock – preferred 優(yōu)先股本Capital stock subscribed 已認(rèn)股本Capital stock subscriptions 認(rèn)繳股本Capital surplus 資本盈利Capital uncalled 未收資本Caption of account 會(huì)計(jì)科目Card ledger 卡片式分類帳Card of account 分類帳目錄Carriage 搬運(yùn)費(fèi)Carriage paid 運(yùn)費(fèi)付訖C(jī)arried forward 接后Carried over 過(guò)次頁(yè)Carrying charges 置存資產(chǎn)費(fèi)用Carrying charges 儲(chǔ)存支出（指存貨而言）Carrying cost 儲(chǔ)存成本（指存貨而言）Carrying value 儲(chǔ)存價(jià)值（指存貨而言）Cartage – in 購(gòu)貨車力Cartage – out 銷貨車力Cash 現(xiàn)金、現(xiàn)款Cash account 現(xiàn)金帳戶Cash and receivables to current liabilities ratio 現(xiàn)金及應(yīng)收款項(xiàng)對(duì)流動(dòng)負(fù)債比率Cash assets 現(xiàn)金資產(chǎn)（包括現(xiàn)金、銀行往來(lái)、運(yùn)送現(xiàn)金等項(xiàng)目）Cash audit 現(xiàn)金審計(jì)Cash balance 現(xiàn)金馀額Cash basis 現(xiàn)金基礎(chǔ)；收付實(shí)現(xiàn)基礎(chǔ)V before delivery 現(xiàn)金交貨Cash bonus 現(xiàn)金紅利Cash book 現(xiàn)金簿；現(xiàn)金收付簿；現(xiàn)金帳Cash budget 現(xiàn)金預(yù)算Cash collection basis (of revenue realization) 收現(xiàn)基礎(chǔ)（指營(yíng)業(yè)收入的實(shí)現(xiàn)而言）Cash Cr. 現(xiàn)金付出Cash credit 保證放款；活期信用放款Cash credit slip 現(xiàn)金支出傳票Cash day。 financial year 會(huì)計(jì)年度；財(cái)政年度Buying agent 辦貨代理人Buying cost 購(gòu)入原價(jià)Buying expenses 購(gòu)買費(fèi)用Buying out an interest 購(gòu)出股份Buying quota 購(gòu)買預(yù)計(jì)額Buying rate。 bought journal 進(jìn)貨簿Bought ledger 進(jìn)貨分類帳Bought note 賣貨據(jù)；賣貨單Bounty 獎(jiǎng)勵(lì)金B(yǎng)ranch 支店；分店Branch accounts 支店（分店）帳戶Branch cash account 支店（分店）現(xiàn)金帳戶Branch consignments (shipments) 寄交支店（分店）貨物Branch control account 支店（分店）統(tǒng)制帳戶Branch ledger 支店（分店）分類帳Branch ledger 分店總帳Branch office general account 支店往來(lái)帳戶Branch office report 支店報(bào)告Brand。 bill 發(fā)票Bill and accounts payable with terms 期付款項(xiàng)Bills and accounts receivable 期收款項(xiàng)Bills book (register) 票據(jù)簿（同notes book）Bills discounted 票據(jù)貼現(xiàn)（同notes discounted） Bills discounted with collateral securities 附擔(dān)保票據(jù)貼現(xiàn)Bills payable 應(yīng)付票據(jù)（同notes payable）Bills rediscounted 應(yīng)收票據(jù)（同notes receivable）Bills rediscounted 票據(jù)再貼現(xiàn)Bills with collateral securities 有抵押品之票據(jù)Bill to bearer 不記名票據(jù)Bill to order debts 帳面?zhèn)鶆?wù)Book entry 帳面記錄Bookings 未交定貨Book inventory 帳面存貨Bookkeeper簿雇員；記帳員Bookkeeping 簿記；簿記學(xué)Bookkeeping by card system 卡片式簿記制Bookkeeping by single entry 單式簿記Bookkeeping of bank 銀行簿記Bookkeeping system 簿記制度Bookkeeping transactions 簿記交易；簿記事項(xiàng)Book loss 帳面損失Book of estimates 概算書Book of final entry 終結(jié)帳簿；結(jié)帳記錄Book of first record 原始帳簿Book of original documents for payments 支出憑證簿Book of original documents for receipts 收入憑證簿Book of original entry (entries) 原始帳簿Book of secondary entry 轉(zhuǎn)記帳簿Book profits 帳面利益Books of accounts 帳簿Books of records 記錄簿Books surplus 帳面盈馀；公開盈馀Book value 帳面價(jià)值Borrowed capital 借入資本Boston ledger 波士頓式分類帳Bought book。 demand bill (draft) 即期票據(jù)Bill for a term。 acmodation paper欠單Account帳；帳戶；會(huì)計(jì)科目Accountability會(huì)計(jì)責(zé)任Accountable warrant責(zé)任支出的支付命令（即事前未經(jīng)審計(jì)的支付命令）Accountancy 會(huì)計(jì)官；會(huì)計(jì)學(xué)；會(huì)計(jì)工作Accountant 會(huì)計(jì)員Accountant general 會(huì)計(jì)長(zhǎng)；會(huì)計(jì)主任Accountant in bankruptcy破產(chǎn)核算員Account balanced 結(jié)平的帳戶Account bill帳單Account books 帳簿 (同books of accounts)Account classification 帳戶分類（同classification of accounts）Account current 往來(lái)帳Account form 帳戶式Account form of balance sheet 帳戶式資產(chǎn)負(fù)債表Account form of profit and loss statement 帳戶式損益表Account payable 應(yīng)付未付帳Account (fiscal) year會(huì)計(jì)年度Account year 帳戶年度Accounting 會(huì)計(jì)； 會(huì)計(jì)學(xué)Accounting books會(huì)計(jì)簿冊(cè)Accounting control會(huì)計(jì)統(tǒng)制Accounting convention會(huì)計(jì)慣例Accounting department會(huì)計(jì)部Accounting documents會(huì)計(jì)憑證Accounting item會(huì)計(jì)科目Accounting machines 會(huì)計(jì)機(jī)器Accounting on the accrual basis 權(quán)責(zé)發(fā)生會(huì)計(jì)制Accounting on the cash basis 現(xiàn)金收付會(huì)計(jì)制Accounting organization 會(huì)計(jì)組織Accounting period 會(huì)計(jì)期間Accounting personnel 會(huì)計(jì)人員Accounting practice 會(huì)計(jì)實(shí)務(wù)Accounting principles 會(huì)計(jì)原理Accounting procedure 會(huì)計(jì)程序Accounting reports 會(huì)計(jì)報(bào)告Accounting stand