cash discount 现金折扣% k% [( E7 c0 G9 V+ ~
cash in hand 手存现金
& f1 O, I/ E, E closing stock 期未存货' A( z% ~& W3 P! X2 Q/ C+ ~# f/ k
compensating error 抵销性错误' F9 F. C$ ?0 J+ r B C! d
complete reversal of entries 记帐时借贷方互调
8 z) |8 |! N( B3 R conservatism 稳健保守/ ^1 p& A/ N: s8 g( l+ e* m# e
consignee 承销人, p7 T4 c' `4 B8 D" l- o
consignment 寄销
+ A5 `! w* B! ^, F% O% ]9 r) e consignment account 寄销帐6 y0 ^) b/ X3 l( K* B# Z8 G* H
consignor 寄销人8 A5 v* j( j. J7 {7 @0 ^3 F1 L
consistency 一贯原则
, P7 d S- J3 C2 |, y contingent liability 或有负债* Y6 A5 Q2 j! j% b3 N
contra 对销2 W; x6 H- m% w S
cost accounting 成本会计
. Q- w0 U1 x. Z cost of goods sold 销货成本
9 i( x) {) ]. V1 K9 ]& W credit 贷方
/ c* a3 ~' }* P7 @, x1 ~1 z# }; ` credit advice 贷项通知单(银行用)( t$ [2 Y) q" Q
credit note 贷项通知单; V) M) Z( g; I: v& ~' X; ?
credit period allowed to trade debtors 应收帐款赊帐期限) V+ U8 I( E4 U; p: @( H
credit period received form trade creditors 应付帐款赊帐期限$ i; j+ j& w# y; ?' p, S. G
creditor 债权人4 u% f* u5 v6 l, I3 [ Y8 g
creditors ledger 应付帐款分类帐
0 E5 _0 Y& @3 j9 ~ U0 O% N" T creditors ledger control account 应付帐款分类帐统制帐户; ]6 w: ~1 \7 w2 h1 y
current assets 流动资产7 c1 G7 y& X' m, g
current liabilities 流动负债
; m7 ]$ ~1 @% K" G7 X6 m current ratio 流动比率! p% N7 `# d! `8 j/ j) B- ^/ A8 b
debenture 债券
9 ]3 \; ]9 d) @* O# | debit 借方( g9 W- _" Q; S. z( b
debit advice 借项通知单(银行用)1 ]8 |( Q) P+ ?& o# d- K9 V: x
debit note 借项通知单
: w( `: ? J( z! Z* W* ?& \ debtors ledger 应收帐款分类帐
! k2 U- |6 L; U0 t; A debtors ledger control account 应收帐款分类帐统制帐户
% x! F4 A6 A4 ]" I del credere commission 担保还款佣金) ]7 p9 _' y# U5 N
deficit 亏绌
+ ], Y: y/ X' _% P, J( h. F7 @ depreciation 折旧
- j$ ^" w' {2 N* q) N! V: i& ]+ y depreciation account method 折旧帐法8 y3 ^5 _8 h8 b" G& g1 S
depreciation provision account method 折旧准备帐法0 t# \1 P5 h* }. \
direct expenses 直接费用
1 w' s M/ o/ |; S. L' ` direct material 直接原料 |