901confirmation letter 询证信函,查证信函( m* c: d" R7 }- P4 `3 E
902confirmed letter of credit 保兑信用证
" C; U# _5 O, U 903confiscated goods 没收货物,充公货物3 N7 Q( c: a, x6 s- s9 y" v; z
904confiscation 没收,充公$ z7 S: ~* O9 Z0 |
905conflict of interest 公私利益冲突,借公营私/ Y9 E2 f% Q' `+ x; l3 T: j5 H ?; o
906conglomerate combination跨行业企业合并
- Z! x) P: g: C! E+ ~ 907conglomerate company 跨行业公司,集团公司
; q0 D8 p2 f2 t+ r 908conglomerate financial statement 集团公司财务报表,集团公司会计报表6 ]6 n7 E4 q8 f1 [2 }9 m
909conservatism①保守性②稳健性
+ l; W* s7 `) C6 x) n S 910consignment 寄销,寄托/ w4 P" G I+ i, V
911consignment account 寄销账户
, H R/ {5 S R8 V- ?( t 912consistency 一致性' [7 m% O0 H1 i/ Y2 k5 C
913consolidated financial statement 合并财务报表,合并会计报表
* z6 b8 _ c/ @0 s7 _5 G) \ 914consolidation 创立合并5 s; L* `: f6 X! N
915consolidation goodwill合并商誉
: Z' ?0 c% q* I; {- ` 916consortium 国际财团,国际银团
& y$ U. ?/ \+ _9 H 917consortium project 国际财团投资项目
& W# R4 Z6 `, g! L* s) z 918constant price不变价格
! G% l7 P2 j5 M1 q& r9 D 919constant purchase power accounting 不变购买力会计) i3 s1 X, `8 R8 [- l
920constituent company 子公司,成员公司
% ?0 `- r8 k5 i" X7 v8 D% I 921construction contract accounting 建筑合同会计3 e7 }3 e* A3 V" [+ o0 Y
922construction work in process 在建工程
1 u, e% }9 V2 b% b 923constructive dividend 推定股利( S6 k- A: `, |$ R& M
924constructive fraud 推定欺诈
2 Q9 Z+ C/ ]. }- z& F' Y 925constructive receipt 推定收入* f9 i& [6 e Z: j1 Y5 A
926consular invoice 领事签证发货票
# D8 s6 M8 A" l6 Z+ H! _ 927consultant 咨询师,顾问 A/ x# q, t/ T* T# E* {
928consultant fee咨询费/ _. _: I$ ]) @ q s L* Z1 c4 d G- t
929Consultative Committee of Accounting Bodies 会计团体协商委员会
2 j! D$ L4 d; \ 930consumed cost 耗用成本7 D% ?) J/ p* M3 {7 w+ L& W
931Consumer Price Index 消费品物价指数0 A5 n6 D2 Q7 J1 E! d
932Continental European accounting 欧洲大陆会计; r: x3 R. A' R$ U( c
933contingency 意外事项,或有事项
' R1 F! c7 n( ` 934contingency account 意外准备账户
0 z+ ]+ n4 J3 @5 L3 r2 y 935contingency financial plan 应急财务计划
0 c1 U F) k' X! k1 @ 936contingent gain 或有收益,或有利得
\( a m% ]% `+ c 937contingent loss 或有损失8 y$ r3 u* x# ^; b; s
938continuing account 连续账户,结转账户4 v" n8 @$ s4 I5 w, Z" j/ V* d/ v, e
939continuing appropriation连续拨款,连续经费8 b/ ]* h5 ?- A$ g0 s( d G" K* |
940continuing investment连续投资: q% V! e5 L; J5 U7 A4 |. Q
941continuing professional education 专业进修教育,专业连续教育; I; b# u- m1 ]
942continuing security 连续担保
2 j i5 z6 s: |0 a; o# N* C 943continuity postulate 连续经营假设) O Q9 G: Q. x8 q; |1 n+ ]
944continuous audit 连续审计6 S. H. n) N! H
945continuous budget 连续预算,滚动预算/ D9 @7 r- m+ ?* T& q0 f+ r
946continuous inventory 连续盘存
' o7 e! c- O1 R9 E9 g 947contra account 抵销账户8 L' ]4 m: K' E i
948contract 合同8 J( s1 V9 j3 j
949contract labor合同工
}1 ]. v, v2 R$ W+ S! h& w( U( M2 q 950contractor①定约人②承包商 |