1. data.gov.tw
  2. 國家教育研究院-會計學學術名詞
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可用欄位參考
英文名稱 中文名稱
compensatory balance 最低存額
compensatory error，offseting error 抵銷錯誤
compiling costs 蒐集成本資料
complete transaction 完整會計事項
complete [detailed] audit 全部[詳細]審計
completion report 完工報告
complex number 複素數
complex trust 複合信託
composite balance sheet 綜合資產負債表，綜合平衡表
composite income sheet 綜合損益表
composite life 綜合平均壽年
composite rate 綜合率
composite turnover 綜合週轉數
composite-lift method (of depreciation) 綜合壽年折舊法
composition 債務和解
composition depreciation 綜合折舊
compound amount of 1 一元本利和
compound amount of 1 per period 每期一元本利和
compound discount 複利折現
compound interest 複利
compound journal entry 多項分錄
compound-interest method (of depreciation) 複利折舊法
comprehensive audit 綜合審計
comprehensive budgeting 綜合預算
comptroller 會計長
comptroller general of the United States 美國聯邦政府審計長
compulsory fund 強迫基金
compulsory reserve 強制準備
computed price 推計價格
concept 概念
concession 讓與
condensed balance sheet 簡明資產負債表，簡明平衡表
condensed income statement 簡明損益表
conditional endorsement 條件背書
conditional sale 附條件銷售
confirmation 詢證
confirmation request 請證
conglomerate company 多角經營公司
consequential loss 間接損失(保險業)
consideration 訂約要因，補償
consignee 承銷人
consignment 寄銷
consignment expense 寄銷費用
consignment profit and loss 寄銷損益
consignment record 寄銷記錄，承銷記錄
consignment sales 寄銷品銷售，承銷品銷售
consignment-in (inward) 承銷品，承銷
consignment-out (outward) 寄銷品，寄銷
consignor 寄銷人
consignor's note 寄銷通知
consistency 一致，一貫
consolidated balance sheet 合併資產負債表，合併平衡表
consolidated financial statement 合併財務報表
consolidated goodwill 合併商譽
consolidated group 合併集團
consolidated income statement 合併損益表
consolidated return 合併收益
consolidated surplus 合併公積，合併盈餘
consolidated working fund 合併周轉基金
consolidation 合併
consolidation by lease 租賃合併
consolidation by merger 吸收合併
consolidation by purchase 購買合併
consolidation excess 合併溢額
constant cost，fixed cost 固定成本
constant expense 固定費用
constituent company 子公司
construction account 建築帳
construction work-in-process 在建工程
constructive accounting 會計制度設計
constructive receipt (of income) 肯定收入
consumer price index 消費者物價指數
consumption basis 耗用基礎
containers 容器，貨櫃
contango 延期交割費
context 關聯事由
continental system 大陸制(簿記制度)
contingency analysis 意外事故分析
contingency reserve 意外事故準備
contingency table 列聯表
contingent annuity 或有年金
contingent asset 或有資產
contingent charge，contingent cost 或有開支，或有成本
contingent depreciation 或有折舊
contingent fund 意外事故基金
contingent liability 或有負債
contingent liability of direct obligation 直接性或有負債
contingent liability of secondary obligation 間接性或有負債
contingent profit 或有利益
contingent reserve，contingency reserve 意外事故準備
continuing appropriation 繼續經費
continuing cost 繼續成本
continuous annuity 繼續年金
continuous audit 繼續審計，經常審計
continuous process method 連續分步法(生產)
continuous system of physical inventory 連續實地盤存制
continuous-process type of industry 連續式產業
contra account 封銷帳戶，相對帳戶
contra entry 封銷記錄
contra valuation account 封銷計價帳戶