C字彙

call
call loan
call premium
call price
call-up capital

capacity
capacity consideration
capacity cost
capacity ratio

capital
capital account
capital adjustment account
capital asset account
capital asset，fixed asset
capital bonus
capital budget
capital coefficient
capital deficit，capital deficiency
capital dividend
capital expenditure budget
capital expenditure，capital outlay
capital fund
capital gain
capital gain option
capital goods，fixed assets
capital improvement program，capital program
capital income
capital investment
capital leverage
capital liability
capital loss
capital market
capital profit
capital projects fund，bond fund
capital receipt
capital reserve
capital resources
capital returned to stock holders in dividends
capital revenue，capital income
capital stock
capital stock authorized
capital stock outstanding
capital stock subscribed
capital stock subscription
capital stock-common
capital stock-preferred
capital structure
capital sum
capital surplus
capital turnover

capitalization
capitalization ratio
capitalization unit

capitalized expense
capitalized profit
capitalized surplus
capitalized value

card ledger
card of accounts，chart of accounts

carry [to]
carry back
carry down
carry forward

carrying charge
carrying value

cartage-in
cartage-out

cash
cash account method (of cash budget)
cash asset
cash audit
cash balance
cash basis
cash basis of accounting
cash bonus
cash book
cash budget
cash disbursements
cash disbursements journal
cash discount
cash dividend
cash flow
cash flow-statement
cash fund
cash in bank，cash in deposit
cash in closed bank
cash in transit
cash in treasury
cash items
cash journal
cash on hand
cash paid book
cash payback method (of capital budgeting)
cash payment book
cash payment journal
cash payments
cash price
cash purchase
cash receipts
cash receipts book
cash receipts journal
cash records
cash register
cash remittance note
cash sale
cash sale book
cash sale invoice
cash short and over
cash statement
cash surrender value
cash tickets

cashier
cashier check

casual audit
casual profit

ceiling
ceiling price

certificate book
certificate of auditor
certificate of balance sheet
certificate of completion of handling over charge
certificate of deposit
certificate of incorporation
certificate of indebtedness
certificate of stock

certified check
certified financial statement
certified public accountant，CPA

charge
charge off
charge sales
charge tickets
charge to capital，capital expenditure
charge-and-discharge statement

chart
chart of accounts
chart of attributes

charter
charter party

chartered accountant
chartered hire

chattel
chattel mortgage

check
check book
check book stubs
check figure
check mark
check register

chronological book
chronological record

circulating asset，current asset
circulating capital
circulating liability，current liability

class cost system
class interval
class rate

classification manual
classification of accounts
classification of costs
classification of funds

clearing account，suspense account
clearing house
clearing house statement

client
client ledger

closed account
closed mortgage [or bonds]
closed-end investment company

closing
closing accounts，closing the books
closing balance
closing date
closing entry
closing trial balance，postclosing trial balance

code number
code of professional ethics

collateral
collateral-trust bonds

collection
collection charge，collection fee
collection expense
collection period

columnar analysis，columnar sheet
columnar book
columnar journal
columnar record
columnar system
columnar work sheet

combination
combination bond
combination numbering and lettering method
combination type of industry

combined balance sheet
combined cost and general ledger
combined depreciation and upkeep method
combined financial statement
combined journal and ledger

commercial cost
commercial discount
commercial letters of credit
commercial paper

commission
commission for collection

common average
common carrier
common cost
common dollar accounting
common logarithm
common stock
common-law corporation
common-law trust
common-size statement

community income
community of interest
community property

company law
company limited by guarantee
company limited by shares

comparative balance sheet
comparative cost
comparative income statement
comparative statement

compensatory balance
compensatory error，offseting error

complete [detailed] audit
complete transaction

complex number
complex trust

composite balance sheet
composite income sheet
composite life
composite rate
composite turnover
composite-lift method (of depreciation)

composition
composition depreciation

compound amount of 1
compound amount of 1 per period
compound discount
compound interest
compound journal entry
compound-interest method (of depreciation)

comprehensive audit
comprehensive budgeting

comptroller
comptroller general of the United States

compulsory fund
compulsory reserve

condensed balance sheet
condensed income statement

conditional endorsement
conditional sale

confirmation
confirmation request

consignment
consignment expense
consignment profit and loss
consignment record
consignment sales
consignment-in (inward)
consignment-out (outward)

consolidated balance sheet
consolidated financial statement
consolidated goodwill
consolidated group
consolidated income statement
consolidated return
consolidated surplus
consolidated working fund

consolidation
consolidation by lease
consolidation by merger
consolidation by purchase
consolidation excess
consolidation policy

constant
constant benefit
constant cost，fixed cost
constant expense

construction account
construction work-in-process

constructive accounting
constructive receipt (of income)

contingency analysis
contingency reserve
contingency table

contingent annuity
contingent asset
contingent charge，contingent cost
contingent depreciation
contingent fund
contingent liability
contingent liability of direct obligation
contingent liability of secondary obligation
contingent profit
contingent reserve，contingency reserve

continuing appropriation
continuing cost

continuous annuity
continuous audit
continuous process method
continuous system of physical inventory
continuous-process type of industry

contra account
contra entry
contra valuation account

contract authorization
contract price
contract register
contract reserve
contract sales
contract service

contractual dividend
contractual obligation
contractual reserve

contributed capital
contributed surplus

contribution margin，marginal balance
contribution theory

control account，controlling account
control chart

controlled accounts
controlled company

controlling company
controlling ledger
controlling record
controlling-company accounting

conventional accounting
conventional depreciation

conversion cost
conversion interval

convertible bond
convertible stock

corporate accounting
corporate bond

cost
cost absorption
cost accountant
cost accounting
cost accounts
cost adjustment
cost allocation
cost analysis
cost audit
cost basis (of accounting)
cost behaviour
cost center
cost conscious
cost control
cost data
cost differentials
cost distribution，cost allocation
cost favour & exceptions
cost finding
cost finding techniques
cost fluctuation
cost for decision-making
cost formula
cost fraction
cost journal
cost ledger
cost less depreciation
cost manual
cost memo
cost of capital
cost of floor space
cost of goods manufactured
cost of goods purchased
cost of labor，labor cost
cost of manufacture，manufacturing cost
cost of material
cost of operation
cost of production
cost of reproduction
cost of sales
cost or market，whichever is lower
cost price
cost rate
cost recording system
cost records
cost recovery
cost reduction
cost report
cost review
cost saving
cost sheet
cost standard
cost statement
cost summarizing records
cost system
cost tag
cost theory of value
cost to make and sell
cost value
cost variance，cost variation
cost-benefit analysis
cost-effectiveness analysis，cost-benefit analysis
cost-or-less principle
cost-plus
cost-plus pricing
cost-recovery basis
cost-recovery method
cost-utility analysis
cost-volume-profit analysis
cost-volume-profit relationship

costing
costing unit，cost unit

coupon bond
coupon payable
coupon rate
coupon register

covering entry
covering warrant

credit
credit analysis
credit balance
credit for returned goods
credit items
credit memo
credit rating agencies
credit report
credit sale
credit side
credit standing
credit terms

creditors equity
creditors ledger

cross adding
cross entry
cross reference
cross-cheque
cross-footing
cross-indexing
cross-section study

cumulative dividend
cumulative preferred capital stock
cumulative sinking fund
cumulative voting

current account
current account balance sheet
current assets
current audit
current budget
current cost
current expenditure
current expense
current fund
current income
current investment
current liabilities
current maturity
current operating income statement
current position
current price
current profit and loss
current ratio
current resources
current return
current revenue
current special assessments
current standard cost
current surplus
current taxes
current year's tax levy
current-outlay cost

curve chart
curve fitting

customers account
customers account discounted
customers credit balance
customers deposit
customers ledger
customers statement

cutoff
cutoff date
cutoff statement

cycle
cycle count

C & F，cost and freight，C & F price
CA，chartered accountant
CIF price
CIF，cost，insurance，and freight
COD，cash on delivery，collect on delivery
callable bond
calls in arrears
cancellation
cancelled check
capitalize
carried interest
carryover
center-ruled ledger
cents percent
certain annuity，annuity certain
certifying officer
cestui que trust
cestuis que trustent
chain discount
change fund
channel discount
character classification
charges against revenue，revenue expenditure
charm price
checking accounts
chief accountant
chunk
circularization
claim
claimants ledger
classified trial balance
clear surplus concept
clerical error
clock card
close corporation
co-partner，partner
coding，codification
coefficient
coinsurance clause
collateralize
collective account，controlling account
collector's roll，tax roll
commitment，encumbrance
compare
compensation insurance
compiling costs
completion report
computed price
concept
concession
conglomerate company
consequential loss
consideration
consignee
consignor
consignor's note
consistency
constituent company
consumer price index
consumption basis
containers
contango
context
continental system
contracts payable
controllable cost
controller
convention
converted balance sheet
cooling period，waiting period
cooperative accounting
coordinate system
copyright
corporation by-laws
corpus
correcting entry，correction entry
correlation table
cosigned goods，consignment goods
counter-sign
cover into
coverage
covered reserve
creditor
cremation certificate
critical path method，CPM
crosscheck
cum dividend
cyclical movement

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