職場(chǎng)商務(wù):財(cái)會(huì)術(shù)語(yǔ)表(C)

字號(hào):


    Call provision 提前贖回條款
    Capital 資產(chǎn)
    Capital lease 資本租賃
    Capital structure 資本結(jié)構(gòu)
    Capital structure leverage 資本結(jié)構(gòu)杠桿
    Capitalization ratios 資本比率
    Capitalize 資本化
    Cash discount 現(xiàn)金折扣
    Cash equivalent 現(xiàn)金等價(jià)物
    Cash flow 現(xiàn)金流
    Cash flow accounting 現(xiàn)金流量法會(huì)計(jì)
    Cash flow from financing 籌資產(chǎn)生的現(xiàn)金流量
    Cash flow from investing 投資產(chǎn)生的現(xiàn)金流量
    Cash flow from operations 經(jīng)營(yíng)產(chǎn)生的現(xiàn)金流量
    Cash flow projection 現(xiàn)金項(xiàng)目
    Cash management 現(xiàn)金管理
    Certificate of deposit 存款單
    Certified public accountant 注冊(cè)會(huì)計(jì)師
    Classified balance sheet 分類資產(chǎn)負(fù)債閉
    Clean audit opinion 無(wú)保留意見
    Collateral 抵押品, 擔(dān)保品
    Collection period 商業(yè)票據(jù)
    Common earnings leverage 普通收入杠桿
    Common stock 普通股
    Common-size financial statements
    Compensating balance 抵銷余額
    Conservatism 穩(wěn)健
    Consignment 寄銷品
    Consistency 連續(xù)性
    Consolidated financial statements 合并財(cái)務(wù)報(bào)表
    Contingency 或有事項(xiàng)
    Contingent liability 或有負(fù)債
    Contra account 對(duì)銷賬戶
    Contributed capital 實(shí)繳資本
    Controlling interest 控股權(quán)益
    Convertible bonds 可轉(zhuǎn)換債券
    Copyright 版權(quán)
    Corporation 公司
    Cost 成本
    Cost expiration 成本耗用
    Cost method 成本法
    Cost of capital 資金成本
    Cost of goods sold 銷貨成本
    Covenant 契約
    CPA certified public accountant 注冊(cè)會(huì)計(jì)師
    Credit quality 信用程度
    Credit rating 信用評(píng)級(jí)
    Credit terms 信用條件
    Creditor 債權(quán)人
    Cumulative preferred stock 累積優(yōu)先股
    Current assets 流動(dòng)資產(chǎn)
    Current cost 現(xiàn)行成本
    Current liabilities 流動(dòng)負(fù)債
    Current maturity of long-term debts 即將到期的長(zhǎng)期負(fù)債
    Current ratio 流動(dòng)比率