金融-会计：常用会计词汇英译汉2
cash discount 现金折扣cash in hand 手存现金
closing stock 期未存货
compensating error 抵销性错误
complete reversal of entries 记帐时借贷方互调
conservatism 稳健保守
consignee 承销人
consignment 寄销
consignment account 寄销帐
consignor 寄销人
consistency 一贯原则
contingent liability 或有负债
contra 对销
cost accounting 成本会计
cost of goods sold 销货成本
credit 贷方
credit advice 贷项通知单(银行用)
credit note 贷项通知单
credit period allowed to trade debtors 应收帐款赊帐期限
credit period received form trade creditors 应付帐款赊帐期限
creditor 债权人
creditors ledger 应付帐款分类帐
creditors ledger control account 应付帐款分类帐统制帐户
current assets 流动资产
current liabilities 流动负债
current ratio 流动比率
debenture 债券
debit 借方
debit advice 借项通知单(银行用)
debit note 借项通知单
debtors ledger 应收帐款分类帐
debtors ledger control account 应收帐款分类帐统制帐户
del credere commission 担保还款佣金
deficit 亏绌
depreciation 折旧
depreciation account method 折旧帐法
depreciation provision account method 折旧准备帐法
direct expenses 直接费用
direct material 直接原料
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