ACRONYM DEFINITIONS
capital structure 资本结构
capital surplus 公积金,资本盈余 capital transfer tax 资本转移税
capital turnover 资金周转,资本周转 capital value 资本价值
circulating capital 流动资本,流通资本 commodity capital 商品资本 constant capital 不变资本 corporate capital 公司资本 current capital 流动资本 dead capital 呆滞资本
disposable capital 闲置资本 entity capital 自有资本 financing capital 金融资本 group capitals 集团资本 idle capital 呆滞资本
monetary capital 货币资本 net working capital 净流动资金
nominal capital 名义资本,额定资本 original capital 原始投资 private capital 私人资本 production capital 生产资本 return on capital 资本收益率 share capital 股本
venture capital 风险资本,投机资本
weighted average cost of capital(WACC) 加权平均资本成本 Capital-intensive 资本集约型的,资本密集型的 Capitalization 资产化
capitalization rate 资产化率
capitalization ratio 资产构成比率 Carry-over 结转
carry-over of losses 亏损结转 carry-over of stock 库存结转 Cash 现金
cash account 现金帐户 cash assets 现金资本 cash audit 现金审计 cash balance 现金余额
cash equivalent 视同库存现金 cash flow analysis 现金流量分析 cash in bank 银行现金 cash in hold 库存现金 cash payment 现金支付 cash purchase 现金购买 cash transaction 现金交易 free cash flows 活动现金流 Catalog 目录,产品目录 Central 中心的,集中的 central bank 中央银行
central government 中央政府
ACRONYM DEFINITIONS
central management 集中管理
central purchasing 集中采购,统购 central selling 集中销售,统销
Centralization 集中管理方式,集中化
centralization and decentralization 集中与分散 Certain 某,某些,确定的,一定的 certain areas 某些地区 certain level 某一水平
Certificate 执照,证书,签证 certificate fee 证明费,登记费
certificate for import inspection 进口检验证书 certificate of audit 审计证书
certificate of incorporation 公司登记执照 certificate of ownership 财产所有权证书 certificate of subscription 认股证书 certificate of title 产权证书 certificate of training 培训证书
certificate on capital verification 验资证书 Certified 注册的,合格的
certified appraiser 注册评估师 certified copy 正式核准的副本
certified financial statement 经会计师证明的财务报表 certified invoice 证实发票
certified management accountant (CMA) 注册管理会计师 certified mortgage 证实抵押
certified public accountant (CPA) 注册会计师 Chain store 连锁商店
Chairman of the board (of directors) 董事会主席,董事长 Challenge 挑战
Change 变化,变动
change in value of currency 币值变动 change in financial position 财务状况变动 change of ownership 变更所有权 change of registration 变更登记
change of title 产权变更,所有权变更 change record 变动记录 change request 变动请求 Channel 渠道
channels of distribution 分销渠道 channel intermediaries 渠道中间商 channel margin 渠道毛利
Chapter eleven, bankruptcy code 破产法第十一章 Charge 费用,负责
additional charge 附加费用
charge and discharge statement 资金收支表 charge off 注销,冲销 extra charge 额外费用 free of charge 免费 in charge 主管,负责 no charge 免收费用
ACRONYM DEFINITIONS
Charges 费用,手续费,运费 finance charges 财务费用 Cheap 廉价的,便宜的 cheap credit 低利贷款
cheap labour force 廉价劳动力 cheap money policy 低息货币政策 Check 检查,核对,支票 check account 支票帐户 check for transfer 转帐支票 check up account 对帐 Cheque 支票
Chief 首领,首席
chief accountant 总会计师 chief auditor 总审计师 chief engineer 总工程师
chief executive officer (CEO) 首席执行官 chief financial officer (CFO) 主要财务负责人 chief operating officer (COO) 主要执行人员 CIF (cost, insurance,and freight) 到岸价 Circulation 流通,循环 circulation area 流通领域
commodity circulation 商品流通 currency circulation 货币流通 Civil 民用的,民事的 civil action 民事诉讼 Civil Law 民法
civil liability 民事责任 civil penalty 民事罚款 civil right 民权
Claim 要求权,索赔,债权 claim of ownership 所有权要求 claim to property 索赔财产 claim statement 索赔清单 Classification 分类,科目 classification item 分类项目
classification of accounts 帐户分类 classification of assets 资产分类 classification of property 财产分类 classification schemes 分类表 Classified 分成类的
classified balance sheet 分类资产负债表 classified depreciation 分类折旧 Clause 条款 Client 顾客 Closed 封闭的
closed account 已结帐户
closed corporation 封闭式公司 closed economy 封闭经济
closed-end mortgage 限额型抵押 closed-end mutual fund 限额共同基金
ACRONYM DEFINITIONS
Closely held company 封闭型控股公司 Closing 结算,结帐,收盘 closing account 结帐,结算 closing cost 成交价
closing inventory 期末存货
closing of the exchange 交易所收盘 closing price 收盘价格
closing the transaction 交易结束 Coastal 沿海的
coastal areas 沿海地区 Code 法典,法规,代码 civil code 民法
commercial code 商法 criminal code 刑法 postal code 邮政编码 Coding 编码
coding of account 帐户代码 coding of assets 资产代码 coding from 编码形式
Coexistance of various economic composition 多种经济成分共存 Collection 托收
Collective 集体的,集合的 collective contract 集体合同 collective economy 集体经济 collective enterprise 集体企业
collective labor agreement 集体劳动合同 collective ownership 集体所有制 collective property 集体财产 Colony 殖民地
semi-colony 半殖民地
Combination 联合,联营,合并
combination for sharing business 合伙经营 combination of enterprise 企业合并 vertical combination 纵向合并 Combined enterprise 联合企业 Commerce 商业,贸易
Commercial 商业的,商务的,贸易的
commercial credit insurance 商业信用保险 commercial enterprise 商业企业 commercial loan 商业贷款
Commercialization 商品化,商品化能力 commercialization of housing 住房商品化 Commission 佣金,银行手续费 agency commission 代理手续费 commission rate 佣金率 Commissioner 局长,专员 Commitment 保证,承诺 Committee 委员会 Commodity 商品
commodity circulation 商品流通