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常用会计词汇英译汉-c

时间:2006-06-18 16:00:00

(单词翻译:单击)

  call 催缴股款

  called-up capital 己催缴股本

  calls in arrear 欠付催缴股款

  capital 资本

  capital employed 动用资金

  capital expenditure 资本支出

  capital redemption reserve fund 赎回资本准备金

  cash book 现金日记簿

  cash discount 现金折扣

  cash in hand 手存现金

  closing stock 期未存货

  compensating error 抵销性错误

  complete reversal of entries 记帐时借贷方互调

  conservatism 稳健保守

  consignee 承销人

  consignment 寄销

  consignment account 寄销帐

  consignor 寄销人

  consistency 一贯原则

  contingent liability 或有负债

  contra 对销

  cost accounting 成本会计

  cost of goods sold 销货成本

  credit 贷方

  credit advice 贷项通知单(银行用)

  credit note 贷项通知单

  credit period allowed to trade debtors 应收帐款赊帐期限

  credit period received form trade creditors 应付帐款赊帐期限

  creditor 债权人

  creditors ledger 应付帐款分类帐

  creditors ledger control account 应付帐款分类帐统制帐户

  current assets 流动资产

  current liabilities 流动负债

  current ratio 流动比率


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