中英文會(huì)計(jì)科目表

1、中國(guó)會(huì)計(jì)科目的中英文對(duì)照一、資產(chǎn)類 Assets流動(dòng)資產(chǎn) Current assets貨幣資金 Cash and cash equivalents1001 現(xiàn)金 Cash1002 銀行存款 Cash in bank1009 其他貨幣資金 Other cash and cash equivalents'100901 外埠存款 Other city Cash in bank'100902 銀行本票 Cashier's cheque'100903 銀行匯票 Bank draft'100904 信用卡 Credit card'100905 信用證保證金

2、L/C Guarantee deposits'100906 存出投資款 Refundable deposits1101 短期投資 Short-term investments'110101 股票 Short-term investments - stock'110102 債券 Short-term investments - corporate bonds'110103 基金 Short-term investments - corporate funds'110110 其他 Short-term investments - other1102 短期投資

3、跌價(jià)準(zhǔn)備 Short-term investments falling price reserves應(yīng)收款 Account receivable1111 應(yīng)收票據(jù) Note receivable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance1121 應(yīng)收股利 Dividend receivable1122 應(yīng)收利息 Interest receivable1131 應(yīng)收賬款 Account receivable1133 其他應(yīng)收款 Other notes receivable1141 壞賬準(zhǔn)備 Bad debt reserves1151 預(yù)付賬款 Ad

4、vance money1161 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable庫(kù)存資產(chǎn) Inventories1201 物資采購(gòu) Supplies purchasing1211 原材料 Raw materials1221 包裝物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差異 Materials cost variance1241 自制半成品 Semi-Finished goods1243 庫(kù)存商品 Finished goods1244 商品進(jìn)銷差價(jià) Differenc

5、es between purchasing and selling price1251 委托加工物資 Work in process - outsourced1261 委托代銷商品 Trust to and sell the goods on a commission basis1271 受托代銷商品 Commissioned and sell the goods on a commission basis1281 存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves1291 分期收款發(fā)出商品 Collect money and send out the goods

6、by stages1301 待攤費(fèi)用 Deferred and prepaid expenses長(zhǎng)期投資 Long-term investment1401 長(zhǎng)期股權(quán)投資 Long-term investment on stocks'140101 股票投資 Investment on stocks'140102 其他股權(quán)投資 Other investment on stocks1402 長(zhǎng)期債權(quán)投資 Long-term investment on bonds'140201 債券投資 Investment on bonds'140202 其他債權(quán)投資 Other i

7、nvestment on bonds1421 長(zhǎng)期投資減值準(zhǔn)備 Long-term investments depreciation reserves股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves債權(quán)投資減值準(zhǔn)備 Bcreditor's rights investment depreciation reserves1431 委托貸款 Entrust loans'143101 本金 Principal'143102 利息 Interest'143103 減值準(zhǔn)備 Depreciation reserve

8、s1501 固定資產(chǎn) Fixed assets房屋 Building建筑物 Structure機(jī)器設(shè)備 Machinery equipment運(yùn)輸設(shè)備 Transportation facilities工具器具 Instruments and implement1502 累計(jì)折舊 Accumulated depreciation1505 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreci

9、ation reserves1601 工程物資 Project goods and material'160101 專用材料 Special-purpose material'160102 專用設(shè)備 Special-purpose equipment'160103 預(yù)付大型設(shè)備款 Prepayments for equipment'160104 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安裝工程 Erection

10、works在安裝設(shè)備 Erecting equipment-in-process技術(shù)改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves1701 固定資產(chǎn)清理 Liquidation of fixed assets1801 無(wú)形資產(chǎn) Intangible assets專利權(quán) Patents非專利技術(shù) Non-Patents商標(biāo)權(quán) Trademarks, Trade names著作權(quán) Copyrights土

11、地使用權(quán) Tenure商譽(yù) Goodwill1805 無(wú)形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves1815 未確認(rèn)融資費(fèi)用 Unacknowledged financial charges待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income1901 長(zhǎng)期待攤費(fèi)用 Long-term deferred and prepaid expenses1

12、911 待處理財(cái)產(chǎn)損溢 Wait deal assets loss or income'191101待處理流動(dòng)資產(chǎn)損溢 Wait deal intangible assets loss or income'191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income二、負(fù)債類 Liability短期負(fù)債 Current liability2101 短期借款 Short-term borrowing2111 應(yīng)付票據(jù) Notes payable銀行承兌匯票 Bank acceptance商業(yè)承兌匯票 Trade acceptance2

13、121 應(yīng)付賬款 Account payable2131 預(yù)收賬款 Deposit received2141 代銷商品款 Proxy sale goods revenue2151 應(yīng)付工資 Accrued wages2153 應(yīng)付福利費(fèi) Accrued welfarism2161 應(yīng)付股利 Dividends payable2171 應(yīng)交稅金 Tax payable'217101 應(yīng)交增值稅 value added tax payable'21710101 進(jìn)項(xiàng)稅額 Withholdings on VAT'21710102 已交稅金 Paying tax'217

14、10103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover'21710104 減免稅款 Tax deduction'21710105 銷項(xiàng)稅額 Substituted money on VAT'21710106 出口退稅 Tax reimbursement for export'21710107 進(jìn)項(xiàng)稅額轉(zhuǎn)出 Changeover withnoldings on VAT'21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax'21710109 轉(zhuǎn)出多交增值稅 Overp

15、aid VAT changeover'21710110 未交增值稅 Unpaid VAT'217102 應(yīng)交營(yíng)業(yè)稅 Business tax payable'217103 應(yīng)交消費(fèi)稅 Consumption tax payable'217104 應(yīng)交資源稅 Resources tax payable'217105 應(yīng)交所得稅 Income tax payable'217106 應(yīng)交土地增值稅 Increment tax on land value payable'217107 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining a

16、nd building cities payable'217108 應(yīng)交房產(chǎn)稅 Housing property tax payable'217109 應(yīng)交土地使用稅 Tenure tax payable'217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable'217111 應(yīng)交個(gè)人所得稅 Personal income tax payable2176 其他應(yīng)交款 Other fund in conformity with paying2181 其他應(yīng)付款 Other p

17、ayables2191 預(yù)提費(fèi)用 Drawing expense in advance其他負(fù)債 Other liabilities2201 待轉(zhuǎn)資產(chǎn)價(jià)值 Pending changerover assets value2211 預(yù)計(jì)負(fù)債 Anticipation liabilities長(zhǎng)期負(fù)債 Long-term Liabilities2301 長(zhǎng)期借款 Long-term loans一年內(nèi)到期的長(zhǎng)期借款 Long-term loans due within one year一年后到期的長(zhǎng)期借款 Long-term loans due over one year2311 應(yīng)付債券 Bonds

18、payable'231101 債券面值 Face value, Par value'231102 債券溢價(jià) Premium on bonds'231103 債券折價(jià) Discount on bonds'231104 應(yīng)計(jì)利息 Accrued interest2321 長(zhǎng)期應(yīng)付款 Long-term account payable應(yīng)付融資租賃款 Accrued financial lease outlay一年內(nèi)到期的長(zhǎng)期應(yīng)付 Long-term account payable due within one year一年后到期的長(zhǎng)期應(yīng)付 Long-term acco

19、unt payable over one year2331 專項(xiàng)應(yīng)付款 Special payable一年內(nèi)到期的專項(xiàng)應(yīng)付 Long-term special payable due within one year一年后到期的專項(xiàng)應(yīng)付 Long-term special payable over one year2341 遞延稅款 Deferral taxes三、所有者權(quán)益類 OWNERS' EQUITY資本 Capita3101 實(shí)收資本(或股本) Paid-up capital(or stock)實(shí)收資本 Paicl-up capital實(shí)收股本 Paid-up stock3103

20、 已歸還投資 Investment Returned公積3111 資本公積 Capital reserve'311101 資本(或股本)溢價(jià) Cpital(or Stock) premium'311102 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve'311103 股權(quán)投資準(zhǔn)備 Stock right investment reserves'311105 撥款轉(zhuǎn)入 Allocate sums changeover in'311106 外幣資本折算差額 Foreign currency capital'31

21、1107 其他資本公積 Other capital reserve3121 盈余公積 Surplus reserves'312101 法定盈余公積 Legal surplus'312102 任意盈余公積 Free surplus reserves'312103 法定公益金 Legal public welfare fund'312104 儲(chǔ)備基金 Reserve fund'312105 企業(yè)發(fā)展基金 Enterprise expension fund'312106 利潤(rùn)歸還投資 Profits capitalizad on return of i

22、nvestment利潤(rùn) Profits3131 本年利潤(rùn) Current year profits3141 利潤(rùn)分配 Profit distribution'314101 其他轉(zhuǎn)入 Other chengeover in'314102 提取法定盈余公積 Withdrawal legal surplus'314103 提取法定公益金 Withdrawal legal public welfare funds'314104 提取儲(chǔ)備基金 Withdrawal reserve fund'314105 提取企業(yè)發(fā)展基金 Withdrawal reserve fo

23、r business expansion'314106 提取職工獎(jiǎng)勵(lì)及福利基金 Withdrawal staff and workers' bonus and welfare fund'314107 利潤(rùn)歸還投資 Profits capitalizad on return of investment'314108 應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable'314109 提取任意盈余公積 Withdrawal other common accumulation fund'314110 應(yīng)付普通股股利 Com

24、mon Stock dividends payable'314111 轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)'314115 未分配利潤(rùn) Undistributed profit四、成本類 Cost4101 生產(chǎn)成本 Cost of manufacture'410101 基本生產(chǎn)成本 Base cost of manufacture'410102 輔助生產(chǎn)成本 Auxiliary cost of manufacture4105 制造費(fèi)用 Manufacturing over

25、head材料費(fèi) Materials管理人員工資 Executive Salaries獎(jiǎng)金 Wages退職金 Retirement allowance補(bǔ)貼 Bonus外保勞務(wù)費(fèi) Outsourcing fee福利費(fèi) Employee benefits/welfare會(huì)議費(fèi) Coferemce加班餐費(fèi) Special duties市內(nèi)交通費(fèi) Business traveling通訊費(fèi) Correspondence電話費(fèi) Correspondence水電取暖費(fèi) Water and Steam稅費(fèi) Taxes and dues租賃費(fèi) Rent管理費(fèi) Maintenance車輛維護(hù)費(fèi) Vehicles

26、maintenance油料費(fèi) Vehicles maintenance培訓(xùn)費(fèi) Education and training接待費(fèi) Entertainment圖書(shū)、印刷費(fèi) Books and printing運(yùn)費(fèi) Transpotation保險(xiǎn)費(fèi) Insurance premium支付手續(xù)費(fèi) Commission雜費(fèi) Sundry charges折舊費(fèi) Depreciation expense機(jī)物料消耗 Article of consumption勞動(dòng)保護(hù)費(fèi) Labor protection fees季節(jié)性停工損失 Loss on seasonality cessation4107 勞務(wù)成本 S

27、ervice costs五、損益類 Profit and loss收入 Income業(yè)務(wù)收入 OPERATING INCOME5101 主營(yíng)業(yè)務(wù)收入 Prime operating revenue產(chǎn)品銷售收入 Sales revenue服務(wù)收入 Service revenue5102 其他業(yè)務(wù)收入 Other operating revenue材料銷售 Sales materials代購(gòu)代售包裝物出租 Wrappage lease出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue返還所得稅 Reimbursement of income tax其他收入 Other

28、 revenue5201 投資收益 Investment income短期投資收益 Current investment income長(zhǎng)期投資收益 Long-term investment income計(jì)提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves5203 補(bǔ)貼收入 Subsidize revenue國(guó)家扶持補(bǔ)貼收入 Subsidize revenue from country其他補(bǔ)貼收入 Other subsidize revenue5301 營(yíng)業(yè)外收入 NON-OPERATING INCOME非貨幣性交易收益 Non-cash deal i

29、ncome現(xiàn)金溢余 Cash overage處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets出售無(wú)形資產(chǎn)收益 Income on sales of intangible assets固定資產(chǎn)盤(pán)盈 Fixed assets inventory profit罰款凈收入 Net amercement income支出 Outlay業(yè)務(wù)支出 Revenue charges5401 主營(yíng)業(yè)務(wù)成本 Operating costs產(chǎn)品銷售成本 Cost of goods sold服務(wù)成本 Cost of service5402 主營(yíng)業(yè)務(wù)稅金及附加 Tax an

30、d associate charge營(yíng)業(yè)稅 Sales tax消費(fèi)稅 Consumption tax城市維護(hù)建設(shè)稅 Tax for maintaining and building cities資源稅 Resources tax土地增值稅 Increment tax on land value5405 其他業(yè)務(wù)支出 Other business expense銷售其他材料成本 Other cost of material sale其他勞務(wù)成本 Other cost of service其他業(yè)務(wù)稅金及附加費(fèi) Other tax and associate charge費(fèi)用 Expenses550

31、1 營(yíng)業(yè)費(fèi)用 Operating expenses代銷手續(xù)費(fèi) Consignment commission charge運(yùn)雜費(fèi) Transpotation保險(xiǎn)費(fèi) Insurance premium展覽費(fèi) Exhibition fees廣告費(fèi) Advertising fees5502 管理費(fèi)用 Adminisstrative expenses職工工資 Staff Salaries修理費(fèi) Repair charge低值易耗攤銷 Article of consumption辦公費(fèi) Office allowance差旅費(fèi) Travelling expense工會(huì)經(jīng)費(fèi) Labour union expe

32、nditure研究與開(kāi)發(fā)費(fèi) Research and development expense福利費(fèi) Employee benefits/welfare職工教育經(jīng)費(fèi) Personnel education待業(yè)保險(xiǎn)費(fèi) Unemployment insurance勞動(dòng)保險(xiǎn)費(fèi) Labour insurance醫(yī)療保險(xiǎn)費(fèi) Medical insurance會(huì)議費(fèi) Coferemce聘請(qǐng)中介機(jī)構(gòu)費(fèi) Intermediary organs咨詢費(fèi) Consult fees訴訟費(fèi) Legal cost業(yè)務(wù)招待費(fèi) Business entertainment技術(shù)轉(zhuǎn)讓費(fèi) Technology transfer fe

33、es礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees排污費(fèi) Pollution discharge fees房產(chǎn)稅 Housing property tax車船使用稅 Vehicle and vessel usage license plate tax(VVULPT)土地使用稅 Tenure tax印花稅 Stamp tax5503 財(cái)務(wù)費(fèi)用 Finance charge利息支出 Interest exchange匯兌損失 Foreign exchange loss各項(xiàng)手續(xù)費(fèi) Charge for trouble各項(xiàng)專門(mén)借款費(fèi)用 Special-borro

34、wing cost5601 營(yíng)業(yè)外支出 Nonbusiness expenditure捐贈(zèng)支出 Donation outlay減值準(zhǔn)備金 Depreciation reserves非常損失 Extraordinary loss處理固定資產(chǎn)凈損失 Net loss on disposal of fixed assets出售無(wú)形資產(chǎn)損失 Loss on sales of intangible assets固定資產(chǎn)盤(pán)虧 Fixed assets inventory loss債務(wù)重組損失 Loss on arrangement罰款支出 Amercement outlay5701 所得稅 Income

35、tax以前年度損益調(diào)整 Prior year income adjustment項(xiàng)目財(cái)務(wù)project financea payment or serious payments 一次或多次付款abatement 扣減absolute and unconditional payments 絕對(duì)和無(wú)條件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附屬設(shè)備accountability 承擔(dān)責(zé)任的程度accounting benefits 會(huì)計(jì)利益accounting period

36、會(huì)計(jì)期間accounting policies 會(huì)計(jì)政策accounting principle 會(huì)計(jì)準(zhǔn)則accounting treatment 會(huì)計(jì)處理accounts receivables 應(yīng)收賬款accounts 賬項(xiàng)accredited investors 經(jīng)備案的投資人accumulated allowance 累計(jì)準(zhǔn)備金acknowledgement requirement 對(duì)承認(rèn)的要求acquisition of assets 資產(chǎn)的取得acquisitions 兼并Act on Product Liability （德國(guó)）生產(chǎn)責(zé)任法action 訴訟actual owner

37、ship 事實(shí)上的所有權(quán)additional filings 補(bǔ)充備案additional margin 附加利差additional risk附加風(fēng)險(xiǎn)additions （設(shè)備的）附件adjusted tax basis 已調(diào)整稅基adjustment of yield 對(duì)收益的調(diào)整administrative fee管理費(fèi)Administrative Law（美國(guó)）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的稅收后果advertising 做廣告affiliated group 聯(lián)合團(tuán)體affiliate 附屬機(jī)構(gòu)

38、African Leasing Association 非洲租賃協(xié)會(huì)after-tax rate 稅后利率aggregate rents 合計(jì)租金aggregate risk 合計(jì)風(fēng)險(xiǎn)agreement concerning rights of explore natural resources 涉及自然資源開(kāi)發(fā)權(quán)的協(xié)議agreement 協(xié)議aircraft registry 飛機(jī)登記airframe （飛機(jī)的）機(jī)身airports 機(jī)場(chǎng)airworthiness directives （飛機(jī)的）適航指令alliances 聯(lián)盟allocation of finance income 財(cái)務(wù)收

39、益分配allowance for losses on receivables 應(yīng)收款損失備抵金alternative uses 改換用途地使用amenability to foreign investment 外國(guó)投資的易受控制程度amendment 修改American Law Institute 美國(guó)法學(xué)會(huì)amortization of deferred loan fees and related consideration 遞延的貸款費(fèi)和相關(guān)的報(bào)酬的攤銷amortization schedule 攤銷進(jìn)度表amortize 攤銷amount of recourse 求償金額amount

40、of usage 使用量AMT (Alternative Minimum Tax) （美國(guó)）可替代最低稅analogous to類推為annual budget appropriation 年度預(yù)算撥款appendix （契約性文件的）附件applicable law 適用法律applicable securities laws適用的證券法律applicable tax life 適用的應(yīng)納稅壽命appraisal 評(píng)估appraisers 評(píng)估人員appreciation 溢價(jià)appropriation provisions 撥款條例appropriation 侵占approval auth

41、ority 核準(zhǔn)權(quán)approval 核準(zhǔn)approximation近似arbitrary and artificially high value (承租人違約出租人收回租賃物時(shí)法官判決的)任意的和人為抬高的價(jià)值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美國(guó)統(tǒng)一商法典關(guān)于法定融資租賃的條款articles of incorporation 公司章程AsiaLeaae 亞洲租賃協(xié)會(huì)assess 評(píng)估asset manager 設(shè)備經(jīng)理asset risk insurance 資產(chǎn)

42、風(fēng)險(xiǎn)保險(xiǎn)asset securitization 資產(chǎn)證券化asset specificity 資產(chǎn)特點(diǎn)asset tracking 資產(chǎn)跟蹤asset-backed financing 資產(chǎn)支持型融資asset-based lessor 立足于資產(chǎn)的出租人asset-oriented lessor (經(jīng)營(yíng)租賃中的)資產(chǎn)導(dǎo)向型出租人asset 資產(chǎn)assignee 受讓人assignment 讓與association 社團(tuán)at the expiry 期限屆滿時(shí)ATT (automatic transfer of title) 所有權(quán)自動(dòng)轉(zhuǎn)移attachments 附著物attributes

43、屬性auction sale 拍賣audits 審計(jì)authenticate 認(rèn)證authentication 證實(shí)authority 當(dāng)局authorize 認(rèn)可availability of fixed rate medium-term financing 固定利率中期融資可得到的程度available-for-sale securities 正供出售證券average life 平均壽命average managed net financed assets 所管理的已籌資金資產(chǎn)凈額平均值aviation authority 民航當(dāng)局backed-up servicer 替補(bǔ)服務(wù)者back

44、hoe反鏟裝載機(jī)balance sheet date 資產(chǎn)負(fù)債表日bandwidth 帶寬bank affiliates 銀行的下屬機(jī)構(gòu)bank quote 銀行報(bào)價(jià)bankruptcy cost 破產(chǎn)成本bankruptcy court 破產(chǎn)法院bankruptcy law 破產(chǎn)法bankruptcy proceedings 破產(chǎn)程序bankruptcy 破產(chǎn)bareboat charterer 光船承租人bargain renewal option廉價(jià)續(xù)租任擇權(quán)basic earnings per share每股基本收益basic rent基本租金（各期應(yīng)付的租金）beneficiarie

45、s受益人big-ticket items大額項(xiàng)目bill and collect開(kāi)票和收款binding agreement有約束力的協(xié)議blind vendor discount賣主暗扣bluebook藍(lán)皮書(shū)（美國(guó)二手市場(chǎng)設(shè)備價(jià)格手冊(cè)）book income賬面收入book loses賬面虧損borrower借款人BPO(bargain purchase option)廉價(jià)購(gòu)買任擇權(quán)bridge facility橋式融通bridge橋梁broker fee經(jīng)紀(jì)人費(fèi)brokers經(jīng)紀(jì)人build-to-suit leases（租賃物由承租人）承建或承造的租賃協(xié)議bulldozer推土機(jī)bund

46、led additional services捆綁（在一起的）附加服務(wù)bundling捆綁（服務(wù)）business acquisition業(yè)務(wù)收購(gòu)business and occupation tax營(yíng)業(yè)及開(kāi)業(yè)許可稅business generation業(yè)務(wù)開(kāi)發(fā)business trust商業(yè)信托by(e)-laws細(xì)則byte字節(jié)cable TV network有線電視網(wǎng)絡(luò)cable電纜cancelability可撤銷性cancelable可撤銷的capacity資格capital allocation資本分派capital constraint資金掣肘capital contributio

47、n出資額capital cost資本費(fèi)用capital expenditure基建費(fèi)用capital lease融資租賃協(xié)議capital market資本市場(chǎng)capitalize資本化captive finance company專屬金融公司captives專屬公司carrying amount維持費(fèi)用carrying value賬面結(jié)存價(jià)值case law案例法cash collatera1現(xiàn)金抵押cash election現(xiàn)金選擇cash flow coverage ratio現(xiàn)金流償債能力比率cash flow現(xiàn)金流cash receipts and cash applications

48、現(xiàn)金收入及現(xiàn)金運(yùn)用casualty value要因價(jià)值（指租賃物毀壞或滅失時(shí)承租人應(yīng)付的賠償金額）casualty災(zāi)變、事故CAT(computer-added tomograph)依靠電腦的層析X射線攝影機(jī)category種類causal sale偶然銷售ceiling上限cellular(mobile)移動(dòng)通信central authority中央集權(quán)certificate of acceptance接受證書(shū)、驗(yàn)收證書(shū)certificate of participation共享證書(shū)certificate證書(shū)charitable trust公益信托chattel mortgage動(dòng)產(chǎn)抵押ch

49、attel paper動(dòng)產(chǎn)文據(jù)checking account存款支票戶checklists審核內(nèi)容清單circuit board線路板civil and commercial law 民商法Civil Code（德國(guó)）民法典civil law country（歐洲大陸各國(guó)的）大陸法系國(guó)家claim 權(quán)利要求classes級(jí)別classification criteria歸類標(biāo)準(zhǔn)classification determination類別的確定classification indicators分類指標(biāo)classification of leases租賃協(xié)議分類classification op

50、inion分類觀點(diǎn)classification process歸類過(guò)程clawback (用附加稅)填補(bǔ)（福利開(kāi)支）client顧客clinic診所collateral agent副代理人collateral tracking system抵押物跟蹤制度collateral value抵押物價(jià)值collateralized by third party medical receivables due以第三方到期醫(yī)療應(yīng)收款作為質(zhì)押collateral抵押物collect and disburse收取和支付collectibility可收回程度collection托收comfort level方便

51、程度commerce clause商務(wù)條款commercial risk商業(yè)風(fēng)險(xiǎn)commercial terms商業(yè)條款commissions傭金commitment承諾common carriage通用車隊(duì)common law country（英美等）海洋法系國(guó)家common trust共同信托commonality通用性compensate補(bǔ)償competitive risk競(jìng)爭(zhēng)風(fēng)險(xiǎn)competitor競(jìng)爭(zhēng)者complex finance leases復(fù)雜的融資租賃comprehensive income綜合收入comptroller審計(jì)官computer計(jì)算機(jī)conceptual dif

52、ference概念上的差別concession period持有特許權(quán)的期間concession讓步、特許conclusion結(jié)論conditional sales agreement附條件銷售協(xié)議conditions of usage使用條件conduit structure管道結(jié)構(gòu)(的公司)confidentiality保密性configure改裝conflict沖突connectivility（信息傳遞中的）可連通性consensual or non-consensual lien同意或非經(jīng)同意的留置權(quán)consent 同意consideration對(duì)價(jià)consolidation合并con

53、structive acceptance of collateral抵押物的指定接受constructive sale推定出售consulting and advisory services咨詢及顧問(wèn)服務(wù)Consumer Credit Act（德國(guó)）消費(fèi)者信用法consumer price index消費(fèi)者價(jià)格指數(shù)consumer secured transaction消費(fèi)者有擔(dān)保交易consumer transaction消費(fèi)者交易consumption tax消費(fèi)稅container集裝箱contingent rental隨機(jī)租金contingent rents隨機(jī)租金continuati

54、on beyond the termination date終止日后的接續(xù)continuous and close customer contact同客戶持續(xù)而緊密的接觸contract maintenance（對(duì)設(shè)備的）合同維修contract origination合同開(kāi)發(fā)contract pool合同池contract portfolio合同組合contract sales合同出售contracting cost締約成本contracting states 締約國(guó)contracts for services服務(wù)合同contractual provisions合同條款contributio

55、ns出資Convention on the Recognition and Enforcement of Foreign Arbitral Award承認(rèn)和執(zhí)行外國(guó)仲裁裁決公約convention 公約converted subordinated notes可轉(zhuǎn)換次級(jí)票據(jù)convincing case有說(shuō)服力的案例core framework核心框架corporate aircraft公務(wù)（飛）機(jī)corporate debt market公司債市場(chǎng)corporate guarantees公司擔(dān)保corporate income tax公司所得稅corporation公司correlation相

56、關(guān)性cost of capital資金成本cost of funds籌資成本cost of sale銷售成本coterminous rate同期利率counsel律師counterclaim反訴counterpart副本course of dealing and usage of trade交易習(xí)慣和貿(mào)易慣例covenants契約coverage（保險(xiǎn)中的）險(xiǎn)別crane起重機(jī)credit and liquidity enhancement信用及流動(dòng)性增級(jí)credit card receivables信用卡應(yīng)收款credit card信用卡credit development信用變化credit enhancement信用增級(jí)credit history and profile信用記錄和規(guī)模credit rating信用等級(jí)credit risk allocation and management信用風(fēng)險(xiǎn)的分?jǐn)偧肮芾韈redit risk信用風(fēng)險(xiǎn)credit underwriting pro