会计专业英语词汇大全(5)

908conglomerate financial statement集团公司财务报表,集团公司会计报表909conservatism①保守性②稳健性

910consignment

911consignment account

912consistency寄销,寄托寄销账户一致性

913consolidated financial statement合并财务报表,合并会计报表914

915

916

917

918consolidationconsolidation goodwillconsortiumconsortium projectconstant price

constantpurchase919accounting

920constituent company创立合并合并商誉国际财团,国际银团国际财团投资项目不变价格power不变购买力会计子公司,成员公司

921construction contract accounting建筑合同会计

922

923

924

925

926

927

928construction work in processconstructive dividendconstructive fraudconstructive receiptconsular invoiceconsultantconsultant fee

ConsultativeCommittee929Accounting Bodies

930consumed cost

931Consumer Price Index在建工程推定股利推定欺诈推定收入领事签证发货票咨询师,顾问咨询费of会计团体协商委员会耗用成本消费品物价指数

欧洲大陆会计

意外事项,或有事项

意外准备账户

应急财务计划

或有收益,或有利得

或有损失

连续账户,结转账户

连续拨款,连续经费

连续投资

专业进修教育,专业连续教育

连续担保

连续经营假设

连续审计

连续预算,滚动预算

连续盘存

抵销账户

合同

合同工

①定约人②承包商

合同价格

对销分录

实缴股本

实缴股本的股票溢价

①缴入股本②分担费用③贡献毛利④捐献,捐款932Continental European accounting933934935936937938939940941942943944945946947948949950951952953954955contingencycontingency accountcontingency financial plancontingent gaincontingent losscontinuing accountcontinuing appropriationcontinuing investmentcontinuingprofessionaleducationcontinuing securitycontinuity postulatecontinuous auditcontinuous budgetcontinuous inventorycontra accountcontractcontract laborcontractorcontract pricecontra entrycontributed capitalcontributedcapitalinexcessofpar valuecontribution

956contribution approach to pricing贡献毛利法定价

957contribution margin献毛益,贡献毛利

contributionmarginincome958statement

959contribution margin ratio

960contributory pension plan

961control

962control account

963controllable cost

964controlled accounts

965controlled company

966controller

967controlling company

968controlling-company accounting

969controlling interest

970convention

971conventional accounting

972conventional costing

973conventional income statement

974conversion

975conversion price

976conversion rate

977convertible bond

978convertible preferred stock

979conveyance

980cook

981cooked books

982coownership company

983coownership of property

984copyright

985copyright royalty

986corporate accounting

987corporate bond

988corporate charter

989corporate finance

990corporate joint venture

991corporate raider

992corporate readjustment

993corporate reorganization

994Corporate Report

995corporate risk

996corporation

997corpus

998correcting entry

999correspondent

1000corruption

1001cost

1002cost absorption

1003cost accountant

1004cost accounting

1005Cost Accounting Standards

1006cost accounts

1007cost allocation

1008cost analysis

1009cost and freight

1010cost and insurance贡献毛利损益表贡献毛利率分担退休金计划①控制②管制统制(统驭)账户可控制成本被统制账户受控公司,子公司会计长,主计长控制公司控制公司会计控制股权,多数股权惯例,常规常规会计常规成本计算法常规损益表①兑换②换算,折算兑换价格兑换率,折算率可兑换债券可兑换优先股转让,转让证书窜改账目假账共有公司共有财产版权稿费,版税公司会计公司债券公司执照公司财务合资经营公司,合资公司公司侵夺者公司账务重新调整公司重组,公司改组《公司报告》公司风险公司,股份公司本金更正分录①客户,往来商号②代理银行贿赂,行贿①成本②耗费,花费成本摊配,成本转并成本会计师成本会计《成本会计准则》成本账户成本分摊,成本分配成本分析货价加运费价格货价加保险费价格