|
chronological record |
序時記錄 |
|
chunk |
定樣 |
|
CIF price |
包括保險與運費的價格 |
|
CIF,cost,insurance,and freight |
貨價包括保險與運費 |
|
circularization |
通函詢證 |
|
circulating asset,current asset |
流動資產 |
|
circulating capital |
流動資金,流動資本 |
|
circulating liability,current liability |
流動負債 |
|
claim |
債權,求償,索賠 |
|
claimants ledger |
債權人分戶帳 |
|
class cost system |
分類成本制 |
|
class interval |
組距 |
|
class rate |
分類費率 |
|
classification manual |
帳目分類手冊 |
|
classification of accounts |
帳目分類,會計科目表 |
|
classification of costs |
成本分類 |
|
classification of funds |
基金分類 |
|
classified trial balance |
分類試算表 |
|
clear surplus concept |
淨盈餘學說 |
|
clearing account,suspense account |
暫記帳,過渡帳戶 |
|
clearing house |
票據交換所 |
|
clearing house statement |
票據交換所報表 |
|
clerical error |
筆誤 |
|
client |
委託人,當事人 |
|
client ledger |
委託人分戶帳 |
|
clock card |
上下工記時卡 |
|
close corporation |
股份不公開公司 |
|
closed account |
已結帳戶 |
|
closed mortgage [or bonds] |
限額抵押[或債券],滿額抵押[或債券] |
|
closed-end investment company |
閉口投資公司 |
|
closing |
結算,結帳 |
|
closing accounts,closing the books |
結帳 |
|
closing balance |
期終餘額 |
|
closing date |
結算日期 |
|
closing entry |
結帳記錄,結帳分錄 |
|
closing trial balance,postclosing trial balance |
結帳試算表,結帳後試算表 |
|
co-partner,partner |
合夥人 |
|
code number |
編號號數 |
|
code of professional ethics |
會計師職業道德規範 |
|
coding,codification |
編號 |
|
COD,cash on delivery,collect on delivery |
貨到付款 |
|
coefficient |
係數 |
|
coinsurance clause |
共同保險條款 |
|
collateral |
抵押品 |
|
collateral-trust bonds |
抵押信託債券 |
|
collateralize |
抵押借款 |
|
collection |
徵收,收帳 |
|
collection charge,collection fee |
代收票據費 |
|
collection expense |
收帳費用 |
|
collection period |
收帳期間 |
|
collective account,controlling account |
統制帳戶 |
|
collector's roll,tax roll |
賦稅徵收清冊 |
|
columnar analysis,columnar sheet |
多欄式分析表 |
|
columnar book |
多欄式帳簿 |
|
columnar journal |
多欄日記簿 |
|
columnar record |
多欄記錄 |
|
columnar system |
多欄式 |
|
columnar work sheet |
多欄式計算表 |
|
combination |
聯合,聯營,合併 |
|
combination bond |
聯合債券 |
|
combination numbering and lettering method |
文字數位元混合編號法 |
|
combination type of industry |
聯合式製造業 |
|
combined balance sheet |
合併資產負債表,聯合平衡表 |
|
combined cost and general ledger |
成本與普通聯合分類帳 |
|
combined depreciation and upkeep method |
折舊及保養合併計演算法 |
|
combined financial statement |
聯合財務報表,合併財務報表 |
|
combined journal and ledger |
聯合日記分類帳 |
|
commercial cost |
商業成本,業務費用 |
|
commercial discount |
商業折扣,商業貼現 |
|
commercial letters of credit |
商業信用狀 |
|
commercial paper |
商業票據 |
|
commission |
傭金,手續費 |
|
commission for collection |
收帳傭金 |
|
commitment,encumbrance |
約定付款,承諾,約束,保留數 |
|
common average |
簡單平均,普通海損 |
|
common carrier |
運輸業,承運商 |
|
common cost |
共同成本 |
|
common dollar accounting |
固定幣值會計 |
|
common logarithm |
常用對數 |
|
common stock |
普通股 |
|
common-law corporation |
股份公司 |
|
common-law trust |
商業信託 |
|
common-size statement |
共同比報表 |
|
community income |
共同收益 |
|
community of interest |
共同利益 |
|
community property |
共同財產 |
|
company law |
公司法 |
|
company limited by guarantee |
保證有限公司(英) |
|
company limited by shares |
股份有限公司(英) |
|
comparative balance sheet |
比較資產負債表,比較平衡表 |
|
comparative cost |
比較成本 |
|
comparative income statement |
比較損益表 |
|
comparative statement |
比較表 |
|
compare |
相比(審計) |
|
compensation insurance |
職工賠償保險 |
|
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 |