balance between benefit and cosplayt 收益与本钱的平衡
balance sheet 资产负债表
balance sheet date 资产负债表日
balance sheet liability method 资产负债表负责法
bank overdrafts 银行透支
basic earnings per share 基本每股收益
beginning of the period 期初
benchmark treatments 基准处置办法
beneficiary 受益人
best estimate 最好估计
bid bonds 投标保函
bid price 出价
bills 帐单
binding sale agreement 约束性销售协议
board of directors 董事会
bonus 奖金；红利
bonus issue 红股
bonus plan 奖金计划
borrowing agreements 借款协议
borrowing cosplayt 借款本钱
bottom-up test 由下而上测试
branch 分支机构
brand name 商标名字
brokerage 经纪人佣金；经纪人业务
business combination 企业合并
business combination which is an acquisition 购买式企业合并
business segment 业务分部
buy back 回购
buying segment 采购分部
call option 看涨期权、买入期权
callable 可赎回的
callable debt 可赎回债券
cap （利率）上限
capital 资本
capital approach 资本法
capital asset pricing model 资本资产定价模型
capital commitment 资本承诺
capital contributions 资本投入
capital gain 资本利得
capital maintenance 资本保全
capital transactions 资本买卖
capitalisation 资本化
capitalization issues 资本化发行
capitalization rate 资本化比率
carry forward 结转后期
carry forward of unused tax credit 未借助的税款抵减结转后期
carry forward of unused tax losses 未借助的可抵扣（应税收益额的）亏损结转后期
carrying amount 账面金额
carrying back a tax loss 可抵扣（应税收益额的）亏损抵前
cash 现金
cash basis 收付达成制
cash equivalents 现金等价物
cash flow 现金流量
cash flow risk 现金流量风险
cash flow statements 现金流量表
cash generating unit 现金产出单元
cash in banks 银行存款
cash inflow 现金流入
cash on hand 库存现金
cash outflow 现金流出
certificates of deposit 存单
changes in accounting policies 会计政策变更
changes in financial position 财务情况变动
charge against 借记；计入
chief executive officer 首席实行官，行政总裁，总经理
class of assets 资产类别
classification 分类，归类
clearing house 清算所
closing rate 期末汇率
collateral 抵押品
collateralised borrowing 抵押借款
collectability 可收回性
collection cosplayt 收帐成本
combination of shares 并股
combine 合并
combined entity 合并实体
combined result 合并经营结果
combining and segmenting construction contract 合并和分立的建造合同
combining enterprise 参与合并的企业
commission 佣金
commitment 承诺
commitment fee 承诺费，承约费
commodity contract 产品合同
commodity future contract 产品期货合同
commodity-based contract 以产品为基础的合同
common share 普通股
comparability 可比性
comparable uncontrolled price method 不加控制的可比价格法
comparative period 比较期限
compensated absences 带薪缺勤
compensation 补偿，报酬
compound instrument 复合金融工具
computer software 计算机软件
concentration of credit risk 信用风险集中
concentration of risk 风险集中
consideration 对价
consistency 一致性
consolidated balance sheet 合并资产负债表
consolidated financial statements 合并财务报表
consolidated group 合并集团
consolidated income statement 合并收益表
consolidation 合并
consolidation of shares 并股
consolidation procedure 合并程序
constant rate of return 固定回报率
construction contract 建造合同
construction overhead 施工间接成本
constructive obligation 推概念务
consumable 易耗品
contingencies 或有事情
contingent asset 或有资产
contingent commitments 或有承诺
contingent gains 或有利得
contingent liabilities 或有负债
contingent losses 或有损失
contingent rental 或有租金
contingent issuable shares 或有可发行股
contract 合同，合约
contractor 承包商
contractual obligation 合同义务
contractual provision 合同条约
contractual right 合同权利
contribute 注资，出资
contribution 出资，提存金
control 控制
convention 惯例
conversion option 转换期权
conversion right 转换权
convert 转换
convertible 可转换
convertible bonds 可转换债券
copyright 版权
corporate assets 总部资产
corridor 区间
cosplayt 本钱
cosplayt method 本钱法
cosplayt of acquisition 购买本钱，拉拢本钱，购并本钱
cosplayt of an investment 投资本钱
cosplayt of conversion 加工本钱，转换本钱
cosplayt of disposal 处置本钱
cosplayt of goods sold 销货本钱
cosplayt of inventorise 存货本钱
cosplayt of labor 人工本钱
cosplayt of purchase 采购本钱
cosplayt of sales CPS
cosplayt of sales method CPS法
cosplayt recovery approach 本钱收回法
cosplayt saving 本钱节省
cosplayt-plus contract 本钱加成合同
cosplayt-plus method 本钱加成法
cosplayt of acquisition 购买本钱
cosplayt of meterial 材料本钱
cosplayt of registering 注册成本
cosplayt to complete 完工尚需发生的本钱
counterparty 对应方
credit 贷记；贷项
credit facilities 信用便利
credit risk 信用风险
credit term 赊销期限
creditor 债权人
creditworthiness 信用靠谱度
cumulative preference pidends 累计优先股股利
cumulative preferred share 累计优先股
currency risk 货币风险
currency swap 货币互换
currency translation differences 货币折算差额
current and expected profitability 当期和预期盈利能力
current assets 流动资产
current cosplayt 现行本钱
current cosplayt approach 现行本钱法
current cosplayt financial statements 现行本钱财务报表
current interest rate 现行利率
current investments 短期投资
current liabilities 流动负债
current obligation 现时义务
current period 当期
current salary approch 当期薪资法
current service cosplayt 当期服务本钱
current tax 当期税金
curtailment 缩减
customer loyalty 客户信任，客户忠诚
相关文章推荐
