短期借款Short-term borrowing應(yīng)付賬款A(yù)ccounts payable預(yù)計(jì)負(fù)債Projected liabilities預(yù)付賬款Prepaid AccountsAAA 美國會計(jì)學(xué)會Abacus 《算盤》雜志abacus 算盤Abandonment 廢棄,報(bào)廢;委付abandonment value 廢棄價值abatement ①減免②沖銷ability to service debt 償債能力abnormal cost 異常成本abnormal spoilage 異常損耗above par 超過票面價值above the line 線上項(xiàng)目absolute amount 絕對數(shù),絕對金額absolute endorsement 絕對背書absolute insolvency 絕對無力償付absolute priority 絕對優(yōu)先求償權(quán)absolute value 絕對值absorb 攤配,轉(zhuǎn)并absorption account 攤配賬戶,轉(zhuǎn)并賬戶absorption costing 攤配成本計(jì)算法abstract 摘要表abuse 濫用職權(quán)abuse of tax shelter 濫用避稅項(xiàng)目ACCA 特許公認(rèn)會計(jì)師公會accelerated cost recovery system 加速成本收回制度accelerated depreciation method 加速折舊法,快速折舊法acceleration clause 加速償付條款,提前償付條款acceptance ①承兌②已承兌票據(jù)③驗(yàn)收acceptance bill 承兌票據(jù)acceptance register 承兌票據(jù)登記簿acceptance sampling 驗(yàn)收抽樣access time 存取時間accommodation 融通accommodation bill 融通票據(jù)accommodation endorsement 融通背書account ①賬戶,會計(jì)科目②賬簿,報(bào)表③賬目,賬項(xiàng)④記賬accountability 經(jīng)營責(zé)任,會計(jì)責(zé)任accountability unit 責(zé)任單位Accountancy 《會計(jì)》雜志accountancy 會計(jì)accountant 會計(jì)員,會計(jì)師accountant general 會計(jì)主任,總會計(jì)accounting in charge 主管會計(jì)師accountant,s legal liability 會計(jì)師的法律責(zé)任accountant,s report 會計(jì)師報(bào)告accountant,s responsibility 會計(jì)師職責(zé)account form 賬戶式,賬式accounting ①會計(jì)②會計(jì)學(xué)accounting assumption 會計(jì)假定,會計(jì)假設(shè)accounting basis 會計(jì)基準(zhǔn),會計(jì)基本方法accounting changes 會計(jì)變更accounting concept 會計(jì)概念accounting control 會計(jì)控制accounting convention 會計(jì)常規(guī),會計(jì)慣例accounting corporation 會計(jì)公司accounting cycle 會計(jì)循環(huán)accounting data 會計(jì)數(shù)據(jù)accounting doctrine 會計(jì)信條accounting document 會計(jì)憑證accounting elements 會計(jì)要素accounting entity 會計(jì)主體,會計(jì)個體accounting entry 會計(jì)分錄accounting equation 會計(jì)等式accounting event 會計(jì)事項(xiàng)accounting exposure 會計(jì)暴露,會計(jì)暴露風(fēng)險accounting firm 會計(jì)事務(wù)所Accounting Hall of Fame 會計(jì)名人堂accounting harmonization 會計(jì)協(xié)調(diào)化accounting identity 會計(jì)恒等式accounting income 會計(jì)收益accounting information 會計(jì)信息accounting information system 會計(jì)信息系統(tǒng)accounting internationalization 會計(jì)國際化accounting journals 會計(jì)雜志accounting legislation 會計(jì)法規(guī)accounting manual 會計(jì)手冊accounting objective 會計(jì)目標(biāo)accounting period 會計(jì)期accounting policies 會計(jì)政策accounting postulate 會計(jì)假設(shè)accounting practice 會計(jì)實(shí)務(wù)accounting principle 會計(jì)原則Accounting Principle Board 會計(jì)原則委員會accounting procedures 會計(jì)程序accounting profession 會計(jì)職業(yè),會計(jì)專業(yè)accounting rate of return 會計(jì)收益率accounting records 會計(jì)記錄,會計(jì)簿籍Accounting Review 《會計(jì)評論》accounting rules 會計(jì)規(guī)則Accounting Series Release 《會計(jì)公告文件》accounting service 會計(jì)服務(wù)accounting software 會計(jì)軟件accounting standard 會計(jì)標(biāo)準(zhǔn),會計(jì)準(zhǔn)則accounting standardization 會計(jì)標(biāo)準(zhǔn)化Accounting Standards Board 會計(jì)準(zhǔn)則委員會(英)Accounting Standards Committee 會計(jì)準(zhǔn)則委員會(英)accounting system ①會計(jì)制度②會計(jì)系統(tǒng)accounting technique 會計(jì)技術(shù)accounting theory 會計(jì)理論accounting transaction 會計(jì)業(yè)務(wù),會計(jì)賬務(wù)Accounting Trend and Techniques 《會計(jì)趨勢和會計(jì)技術(shù)》accounting unit 會計(jì)單位accounting valuation 會計(jì)計(jì)價accounting year 會計(jì)年度accounts 會計(jì)賬簿,會計(jì)報(bào)表account sales 承銷清單,承銷報(bào)告單accounts payable 應(yīng)付賬款accounts receivable 應(yīng)收賬款accounts receivable aging schedule 應(yīng)收賬款賬齡分析表accounts receivable assigned 已轉(zhuǎn)讓應(yīng)收賬款accounts receivable collection period 應(yīng)收賬款收款期accounts receivable discounted 已貼現(xiàn)應(yīng)收賬款accounts receivable financing 應(yīng)收賬款籌資,應(yīng)收賬款融資accounts receivable management 應(yīng)收賬款管理accounts receivable turnover 應(yīng)收賬款周轉(zhuǎn)率,應(yīng)收賬款周轉(zhuǎn)次數(shù)accretion 增殖accrual basis accounting 應(yīng)計(jì)制會計(jì),權(quán)責(zé)發(fā)生制會計(jì)accrued asset 應(yīng)計(jì)資產(chǎn)accrued expense 應(yīng)計(jì)費(fèi)用accrued liability 應(yīng)計(jì)負(fù)債accrued revenue 應(yīng)計(jì)收入accumulated depreciation 累計(jì)折舊accumulated dividend 累計(jì)股利accumulated earnings tax 累積盈余稅,累積收益稅accumulation 累積,累計(jì)acid test ratio 酸性試驗(yàn)比率acquired company 被盤購公司,被兼并公司acquisition 購置,盤購acquisition accounting 盤購會計(jì)acquisition cost 購置成本acquisition decision 購置決策acquisition excess 盤購超支acquisition surplus 盤購盈余across-the-board 全面調(diào)整ACT 預(yù)交公司稅act 法案,法規(guī)action 起訴,訴訟active account 活動賬戶active assets 活動資產(chǎn)activity 業(yè)務(wù)活動,作業(yè)activity account 作業(yè)賬戶activity accounting 作業(yè)會計(jì)activity ratio 業(yè)務(wù)活動比率activity variance 業(yè)務(wù)活動量差異act of bankruptcy 破產(chǎn)法act of company 公司法act of God 天災(zāi),不可抗力actual capital 實(shí)際資本actual value 實(shí)際價值actual wage 實(shí)際工資added value 增值added value statement 增值表added value tax 增值稅addition 增置,擴(kuò)建additional depreciation 附加折舊,補(bǔ)提折舊additional paid-in capital 附加實(shí)繳資本additional tax 附加稅adequate disclosure 充分披露adjunct account 附加賬戶adjustable-rate bond 可調(diào)整利率債券adjusted gross income 調(diào)整后收益總額,調(diào)整后所得總額adjusted trial balance 調(diào)整后試算表adjusting entry 調(diào)整分錄adjustment 調(diào)整adjustment account 調(diào)整賬戶adjustment bond 調(diào)整債券administrative accounting 行政管理會計(jì)administrative budget 行政管理預(yù)算administrative expense 行政管理費(fèi)用ADR 資產(chǎn)折舊年限幅度ad valorem tax 從價稅advance 預(yù)付款,墊付款advance corporation tax 預(yù)交公司稅advances from customers 預(yù)收客戶款advance to suppliers 預(yù)付貨款adventure 投機(jī)經(jīng)營,短期經(jīng)營adverse opinion 反面意見,否定意見adverse variance 不利差異,逆差advisory services 咨詢服務(wù)affiliated company 聯(lián)營公司affiliation 聯(lián)營after closing trial balance 結(jié)賬后試算表after cost 售后成本after date 出票后兌付after sight 見票后兌付after-tax 稅后AGA 政府會計(jì)師聯(lián)合會age 壽命,賬齡,資產(chǎn)使用年限age allowance 年齡減免age analysis 賬齡分析agency 代理,代理關(guān)系agency commission 代理傭金agency fund 代管基金agenda 議事日程,備忘錄agent 代理商,代理人aggregate balance sheet 合并資產(chǎn)負(fù)債表aggregate income statement 合并損益表AGI 調(diào)整后收益總額,調(diào)整后所得總額aging of accounts receivable 應(yīng)收賬款賬齡分析aging schedule 賬齡表agio 貼水,折價agiotage 匯兌業(yè)務(wù),兌換業(yè)務(wù)AGM 年度股東大會agreement 協(xié)議agreement of partnership 合伙協(xié)議AICPA 美國注冊公共會計(jì)師協(xié)會AIS 會計(jì)信息系統(tǒng)all capital earnings rate 資本總額收益率all-inclusive income concept 總括收益概念allocation 分?jǐn)?分配allocation criteria 分配標(biāo)準(zhǔn)allotment ①分配,撥付②分配數(shù),撥付數(shù)allowance ①備抵②折讓③津貼allowance for bad debts 呆賬備抵allowance for depreciation 折舊備抵賬戶allowance method 備抵法all-purpose financial statement 通用財(cái)務(wù)報(bào)表,通用會計(jì)報(bào)表alpha risk 阿爾法風(fēng)險,第一種審計(jì)風(fēng)險altered check 涂改支票alternative accounting methods 可選擇性會計(jì)方法alternative proposals 替代方案,備選方案amalgamation 企業(yè)合并American Accounting Association 美國會計(jì)學(xué)會American depository receipts 美國銀行證券存單,美國銀行證券托存收據(jù)American Institute of Certified Public Accountants 美國注冊會計(jì)師協(xié)會,美國注冊公共會計(jì)師協(xié)會American option 美式期權(quán)American Stock Exchange 美國股票交易所amortization ①攤銷②攤還amortized cost 攤余成本amount 金額,合計(jì)amount differ 金額不符amount due 到期金額amount of 1 dollar 1元的本利和analysis 分析analyst 分析師analytical review 分析性檢查annual audit 年度審計(jì)annual closing 年度結(jié)賬annual general meeting 年度股東大會annualize 按年折算annualized net present value 折算年度凈現(xiàn)值annual report 年度報(bào)告annuity 年金annuity due 期初年金annuity in advance 預(yù)付年金annuity in arrears 遲付年金annuity method of depreciation 年金折舊法antedate 填早日期anticipation 預(yù)計(jì),預(yù)列anti-dilution clause 防止稀釋條款anti-pollution investment 消除污染投資anti-profiteering tax 反暴利稅anti-tax avoidance 反避稅anti-trust legislation 反拖拉斯立法A/P 應(yīng)付賬款A(yù)PB 會計(jì)原則委員會APB Opinion 《會計(jì)原則委員會意見書》Application 申請,申請書applied overhead 已分配間接費(fèi)用appraisal 估價appraisal capital 評估資本appraisal surplus 估價盈余appraiser 估價員,估價師appreciation 增值appropriated retained earnings 已撥定留存收益,已指定用途留存收益appropriation 撥款,指撥經(jīng)費(fèi)appropriation account ①撥款賬戶②留存收益分配賬戶appropriation budget 撥款預(yù)算approval 核定,審批approved account 核定賬戶approved bond 核定債券A/R 應(yīng)收賬款arbitrage 套利,套匯arbitrage transaction 套利業(yè)務(wù),套匯業(yè)務(wù)arbitration 仲裁,公斷arithmetical error 算術(shù)誤差arm,s-length price 正常價格,公正價格arm,s-length transaction 一臂之隔交易,正常交易ARR 會計(jì)收益率arrears ①拖欠,欠款②遲付arrestment 財(cái)產(chǎn)扣押Authur Anderson & Co. 約瑟?安德森會計(jì)師事務(wù)所,安達(dá)信會計(jì)師事務(wù)所article 文件條文,合同條款articles of incorporation 公司章程articles of partnership 合伙契約articulate 環(huán)接articulated concept 環(huán)接觀念artificial intelligence 人工智能ASB 審計(jì)準(zhǔn)則委員會ASE 美國股票交易所Asian Development Bank 亞洲開發(fā)銀行Asian dollar 亞洲美元asking price 索價,賣方報(bào)價assessed value 估定價值assessment ①估定,查定②特別稅捐,特別攤派稅捐asset 資產(chǎn)asset cover 資產(chǎn)擔(dān)保,資產(chǎn)保證asset depreciation range 資產(chǎn)折舊年限幅度asset-liability view 資產(chǎn)—負(fù)債觀念asset quality 資產(chǎn)質(zhì)量asset retirement 資產(chǎn)退役,資產(chǎn)報(bào)廢asset revaluation 資產(chǎn)重估價asset stripping 資產(chǎn)剝離,資產(chǎn)拆賣asset structure 資產(chǎn)結(jié)構(gòu)asset turnover 資產(chǎn)周轉(zhuǎn)率asset valuation 資產(chǎn)計(jì)價assignment of accounts receivable 應(yīng)收賬款轉(zhuǎn)讓associated company 聯(lián)屬公司,附屬公司Association of Government Accounting 政府會計(jì)師協(xié)會assumed liability 承擔(dān)債務(wù),承付債務(wù)AT 稅后at cost 按成本at par 按票面額,平價at sight 見票兌付,即期兌付attached account 被查封賬戶attachment 扣押,查封attest 證明,驗(yàn)證attestation 證明書,鑒定書audit 審核,審計(jì)auditability 可審核性audit committee 審計(jì)委員會audit coverage 審計(jì)范圍audited financial statement 審定財(cái)務(wù)報(bào)表,審定會計(jì)報(bào)表audit evidence 審計(jì)證據(jù),審計(jì)憑證Audit Guides 《審計(jì)指南》auditing ①審計(jì)②審計(jì)學(xué)auditing procedure 審計(jì)程序auditing process 審計(jì)過程auditing standard 審計(jì)標(biāo)準(zhǔn),審計(jì)準(zhǔn)則Auditing Standards Board 審計(jì)準(zhǔn)則委員會Auditor 審計(jì)員,審計(jì)師auditor general 審計(jì)主任,總審計(jì)auditor,s legal liability 審計(jì)師法律責(zé)任auditor,s opinion 審計(jì)師意見書auditor,s report 審計(jì)師報(bào)告,查賬報(bào)告audit program 審計(jì)工作計(jì)劃audit report 審計(jì)報(bào)告audit risk 審計(jì)風(fēng)險audit sampling 審計(jì)抽樣audit software 審計(jì)軟件audit test 審計(jì)抽查audit trail 審計(jì)脈絡(luò),審計(jì)線索audit working paper 審計(jì)工作底稿authorized capital stock 核定股本,法定股本automated clearing house 自動票據(jù)交換所automated teller machine 自動取款機(jī)automatic transfer service 自動轉(zhuǎn)賬服務(wù)available asset 可用資產(chǎn)available inventory 可用存貨average balance 平均余額average collection period 平均收款期average cost 平均成本average-cost method 平均成本法average inventory 平均存貨,平均庫存average life 平均壽命,平均使用年限average payment period (of accounts payable) 應(yīng)付賬款平均付款期average rate of return 平均收益率averages 股票價格平均指數(shù)avoidable cost 可避免成本back charge 欠費(fèi)費(fèi)用back date 倒填日期,填早日期backed bill 背書票據(jù)back-end load 后期負(fù)擔(dān)backer ①票據(jù)擔(dān)保人②財(cái)務(wù)支持人backlog depreciation 欠提折舊back order 欠交訂貨back pay 欠付工資back tax 欠交稅款back-to-back credit 對開信用證back-to-back loan 對銷貸款back wardation 倒價backward integration 逆向合并bad check 空頭支票bad debt 呆賬,呆賬賬戶bad debt account 呆賬賬戶bad debt expense 呆賬費(fèi)用bad debt ratio 呆賬比率bad debt recovery 呆賬收回bailment 寄銷,寄托bailout 抽資bailout period 投資返還期balance ①余額②平衡balance budget 平衡預(yù)算balance due 結(jié)欠余額balance fund 平衡基金balance of account 賬戶余額balance of payment 國際收支差額balance of retained earnings 留存收益余額balance sheet 資產(chǎn)負(fù)債表balance sheet account 資產(chǎn)負(fù)債表賬戶balance sheet analysis 資產(chǎn)負(fù)債表分析balance sheet audit 資產(chǎn)負(fù)債表審計(jì)balance sheet date 結(jié)賬日期balance sheet ratio 資產(chǎn)負(fù)債表比率balance sheet total 資產(chǎn)負(fù)債表總額balloon payment 漂浮式付款bank 銀行bank(er,s) acceptance 銀行承兌,銀行承兌匯票bank balance 銀行存款余額bankbook 存折bank charge 銀行手續(xù)費(fèi)bank checking account 銀行支票賬戶,銀行活期存款賬戶bank confirmation 銀行證明信函bank credit 銀行信用,銀行信貸bank custody 銀行保險庫bank draft 銀行匯票banker ①銀行家②銀行bank failure 銀行倒閉bank loan 銀行貸款bank overdraft 銀行透支bank reconciliation statement 銀行對賬單,銀行存款調(diào)節(jié)表bank reference 銀行征信信函bank run 銀行擠兌bankruptcy 破產(chǎn)bankruptcy act 破產(chǎn)法bankruptcy cost 破產(chǎn)成本bankruptcy court 破產(chǎn)法院bankruptcy prediction 破產(chǎn)判斷Bankruptcy Reform Act of 1978 1978年破產(chǎn)改革法bank transfer 銀行匯兌業(yè)務(wù),銀行轉(zhuǎn)賬業(yè)務(wù)bargain ①合同,談判②廉價貨bargain money 定金bargain purchase option 承租人優(yōu)先購置權(quán)bargain renewed option 承租人優(yōu)先續(xù)租權(quán)bargain sale 廉價銷售barometers 經(jīng)濟(jì)晴雨表,經(jīng)濟(jì)指標(biāo)barometers stock 晴雨表股票barter 以貨易貨barter transaction 易貨業(yè)務(wù)base 基數(shù)base period 基期base price 基價base rate 基礎(chǔ)利率base stock 基礎(chǔ)存量BASIC 基礎(chǔ)語言basic earnings per share 每股基礎(chǔ)收益basis 基準(zhǔn)basis of accounting 會計(jì)基準(zhǔn),會計(jì)方法basis of taxation 計(jì)稅基準(zhǔn)basis point 基點(diǎn)basket purchase 整套采購,總價采購batch costing 分批成本計(jì)算法batch processing 分批處理,分批數(shù)據(jù)處理B/D 過次頁B/E 匯票BE analysis 損益分界分析,保本分析bear ①承擔(dān),負(fù)擔(dān)②賣空者,空頭bearer 持票人bearer bond 不記名債券bearer draft 不記名匯票bear interest 附息,負(fù)擔(dān)利息bear market 熊市,下跌行情bear squeeze 榨空頭beating the market 戰(zhàn)勝股市before-separation cost 分離前成本before-tax income 稅前收益Beginners All-purpose Symbolic Instruction Code 基礎(chǔ)語言,初學(xué)者通用符號指令語言beginning balance 期初余額beginning inventory 期初存貨bellwether security 領(lǐng)頭證券,龍頭證券below par 低于票面價值below the line 線下項(xiàng)目beneficial interest 受益人權(quán)益beneficial owner 受益權(quán)人beneficiary 受益人,受款人,受賠人benefit ①效益,利益②福利金,津貼benefit-cost analysis 效益成本分析benefit-cost ratio 效益成本比率benefit fund 福利基金benefit in kind 實(shí)物福利benefit system 職工福利制度best-efforts agreement 證券盡力推銷協(xié)議beta coefficient 貝塔系數(shù)beta risk 貝塔風(fēng)險,第二種類型誤差betterment 改造投資,改造工程投資B/F 余額承前Bias 偏差,偏向性bid ①買價②投標(biāo)bid bond 投標(biāo)保證金bid price ①買方出價,買價②投標(biāo)價格big bath 巨額沖銷Big Board 大證券交易所Big Five 五大會計(jì)師事務(wù)所bill ①匯票,票據(jù)②通知單,清單③賬單,發(fā)貨票billing 開發(fā)票,開賬單billing clerk 開票員bill of entry 報(bào)關(guān)單bill of exchange 匯票bill of lading 提貨單,提單bill of materials 用料單bill of sales 銷貨清單,賣據(jù)bills payable 應(yīng)付票據(jù)bills receivable 應(yīng)收票據(jù)B/L 提貨單black market 黑市black money 黑錢blank bill of lading 不記名提貨單blank check 空白支票blank endorsement 不記名背書blanket mortgage 總括抵押blanket order 總括訂貨單blanket price 總括價格blind entry 失實(shí)分錄,未加說明的分錄blind purchase 盲目采購blue-chip 藍(lán)籌碼股票,熱門股票blue-sky laws 藍(lán)天法,股票發(fā)行控制法board chairman 董事長board minutes 董事會會議記錄board of directors 董事會board of trade 同業(yè)公會,商會bond ①債券②保證書,保證金③忠誠保證bond conversion 債券兌換bond discount 債券折價bonded goods 保稅貨物bonded warehouse 保稅倉庫bond financing 債券籌資bondholder 債券持有人bond indenture 債券信托契約,債券契約bonding company 忠誠擔(dān)保公司bond issue cost 債券發(fā)行成本bond premium 債券溢價bond rating 評定債券等級bonds outstanding 流通在外債券,未償付債券bonds payable 應(yīng)付公司債券bond yield 債券收益率bonus 獎金,紅利bonus issue 發(fā)行紅利股book ①賬簿②賬面的③記賬book audit 賬簿審計(jì)book balance 賬面余額book inventory 賬面存貨,賬面盤存bookkeeper 簿記員,記賬員bookkeeping ①簿記,記賬②簿記學(xué)book of final entry 終結(jié)分錄賬簿book of orginal entry 原始分錄賬簿book profit 賬面利潤,賬面盈利book rate of return 賬面收益率books of accounts 賬簿book value 賬面價值book value per share 每股賬面價值boot 補(bǔ)價borrowing 借貸,借款borrowing power 借款能力bottom line 損益表底線,最終財(cái)務(wù)成果B/R 應(yīng)收票據(jù)branch 分支機(jī)構(gòu),分店branch accounting 分支機(jī)構(gòu)會計(jì),分店會計(jì)branch current account 分支機(jī)構(gòu)往來賬戶,分店往來賬戶branch ledger 分支機(jī)構(gòu)分類賬brand name 牌號名稱,商標(biāo)名稱breach of contract 違約,違反合同breach of trust 違反信托breakdown 分解,按細(xì)目分類break-even analysis 損益分界分析,損益平衡分析break-even chart 損益分界圖表,損益平衡圖表break-even point 損益分界點(diǎn),損益平衡點(diǎn)break-up value 拆賣價值bribes and kickbacks 賄賂和回扣bridging loan 過渡性貸款British Accounting Association 英國會計(jì)學(xué)會broker 經(jīng)紀(jì)人brokerage 經(jīng)紀(jì)人傭金brought down 入次頁,過次頁brought forward 承前頁budget 預(yù)算budgetary control 預(yù)算控制budget decision 預(yù)算決策bugeting 預(yù)算編制budget management 預(yù)算管理budget variance 預(yù)算差異buffer stock 保險庫存,緩沖存貨bull ①買空②買空者,多頭bullion 金銀塊,金銀條bull market 牛市,漲市burden 間接費(fèi)用burden rate 間接費(fèi)用率business ①商業(yè),工商業(yè)②企業(yè)③經(jīng)營,營業(yè)business accounting 企業(yè)會計(jì)business barometer 工商業(yè)指標(biāo)business combination 企業(yè)合并business cycle 商業(yè)周期,商業(yè)循環(huán)business environment 企業(yè)環(huán)境business failure 經(jīng)營失敗business income 企業(yè)收益,營業(yè)收益business risk 經(jīng)營風(fēng)險,營業(yè)風(fēng)險business segment 企業(yè)分部business transaction 企業(yè)交易,營業(yè)業(yè)務(wù)business trust 企業(yè)經(jīng)營信托buy and hold decision 購入和持存決策buyer,s credit 買方信貸buying expense 進(jìn)貨費(fèi)用buyout 收購股權(quán),收購控制股權(quán)buy over 收買,賄賂bylaws 公司章程細(xì)則by-product 副產(chǎn)品CA 特許會計(jì)師cable transfer 電匯calculation 計(jì)算calculator 計(jì)算器calendar year 日歷年度call ①期前償還,期前兌回②催交股款③買方期權(quán)callable bond 可提前兌回債券callable preferred stock 可提前兌回優(yōu)先股call loan 活期拆放貸款call option 股票購買期權(quán)call premium 提前兌回溢價call price 提前兌回價格call provision 提前兌回條款cancelable lease 可取消租約cancelled check 注銷支票C & F 貨價加運(yùn)費(fèi)C & I 貨價加保險費(fèi)capacity ①生產(chǎn)能力②償債能力capacity cost 生產(chǎn)能力成本,經(jīng)營能力成本capacity to borrow 借款能力capacity to contract 訂約能力,訂約資格capital 資本金,資本capital account 資本賬戶capital addition 資本增置capital allowance 資本減免capital and liabilities ratio 資本負(fù)債比率capital appreciation 資本升值capital asset 資本性資產(chǎn)capital asset pricing model 資本性資產(chǎn)計(jì)價模型capital authorized 額定資本,法定資本capital budget 資本預(yù)算capital cost 資本成本capital deficit 資本虧絀capital expenditure 資本支出capital gain 資本利得,資本收益capital impairment 資本減損capital intensive 資本密集capital investment 資本投資capital investment appraisal 資本投資評價capitalization 資本化capitalization of earnings 收益資本化capitalization of interest 利息資本化capitalized value 資本化價值capital lease 資本租賃capital leverage 資本杠桿作用capital loss 資本損失capital maintenance concept 資本保持概念,資本維護(hù)概念capital market 資本市場capital market line 資本市場貝塔風(fēng)險線capital outlay 資本支出capital-output ratio 資本產(chǎn)值比率capital paid-in 實(shí)繳股本,投入股本ca