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loss balance 失去平衡
negative balance 逆差
retained balance from foreign exchange revenue 外汇收入留成余额
book depreciation 帐面折旧
book…entry securities 记帐证券
book inventory 帐面库存
book of account 帐簿
book profit 帐面利润
book value per share 每股帐面价值
Cash 现金
cash account 现金帐户
cash assets 现金资本
cash audit 现金审计
cash balance 现金余额
cash equivalent 视同库存现金
cash flow analysis 现金流量分析
cash in bank 银行现金
cash in hold 库存现金
cash payment 现金支付
cash purchase 现金购买
cash transaction 现金交易
free cash flows 活动现金流
Certified 注册的，合格的
certified appraiser 注册评估师
certified copy 正式核准的副本
certified financial statement 经会计师证明的财务报表
certified invoice 证实发票
certified mortgage 证实抵押
finance charges 财务费用
Classification 分类，科目
classification item 分类项目
classification of accounts 帐户分类
classification of assets 资产分类
classification of property 财产分类
classification schemes 分类表
Classified 分成类的
classified balance sheet 分类资产负债表
classified depreciation 分类折旧
coding of account 帐户代码
coding of assets 资产代码
Closing 结算，结帐，收盘
closing account 结帐，结算
closing cost 成交价
closing inventory 期末存货
Consolidated 合并的，综合的
consolidated balance sheet 合并资产负债表
consolidated financial statement 合并决算表
consolidated ine statement 合并损益表，综合损益表
consolidated profit and loss statement 汇总损益表
consolidated retained earning 合并留存收益
consolidated statement 汇总报表
Cost 成本，费用
acquisition cost 购置成本
actual cost 实际成本
anticipated cost method 预期成本法
average cost 平均成本
borrowing… cost 借债成本
carrying cost 维持成本
cost account 成本帐户
cost accounting 成本会计
cost allocation 成本分摊
cost analysis 成本分析
cost and benefit analysis 成本收益分析
cost approach to fair market value 求得公平市场价值的成本法
cost control 成本控制
cost distribution 成本分摊
cost free 免费
cost method 成本法
cost objective 成本目标
cost of capital 资金成本
cost of investment 投资成本
cost of management 管理费
cost of marketing 营销成本
cost of replacement 重置成本法
cost of reproduction less depreciation 重置成本减折旧
cost of sales 销售成本
cost…benefit analysis 成本收益分析
cost…effectiveness 成本效益
cost…of…living index 生活费指数
cost plus 成本加价
indirect cost 间接成本
marginal cost 边际成本
material cost 材料成本
opportunity cost 机会成本
ordering cost 订货成本
sunk costs 沉没成本
variable costs 变动成本
current assets 流动资产
current account balance sheet 流动资产负债表
current account deposits 活期帐户存款
current asset losses in suspense 待处理流动资产损失
current debt ratio 流动负债比率
current fund employed per 100 Yuan of
sales revenue 每百元销售收入占用流动资金
current fund employment rate 流动资金占有率
current fund loan 流动资金借款
current fund turnover days 流动资金周转天数
current intangibles 无形流动资产
current liability 流动负债
current maturity of long term debt 本年内到期的长期负债
current…noncurrent method 对国外业务按现行汇率折合算法
current ratio 流动比率
current surplus 本期盈余
current tangible assets 有形流动资产
current term net loss 本期净损失
current term net profit or loss 本期净损益
current assets 流动资产
current account balance sheet 流动资产负债表
current account deposits 活期帐户存款
current asset losses in suspense 待处理流动资产损失
current debt ratio 流动负债比率
current fund employed per 100 Yuan of
sales revenue 每百元销售收入占用流动资金
current fund employment rate 流动资金占有率
current fund loan 流动资金借款
current fund turnover days 流动资金周转天数
current intangibles 无形流动资产
current liability 流动负债
current maturity of long term debt 本年内到期的长期负债
current…noncurrent method 对国外业务按现行汇率折合算法
current ratio 流动比率
current surplus 本期盈余
current tangible assets 有形流动资产
current term net loss 本期净损失
current term net profit or loss 本期净损益
Earning 收益，收入，工资
accumulated earnings 积累收益
annual earnings 年收益
earning assets 盈利资产
earning capacity 盈利能力
earning of capital 资本收益
earnings after tax 税后收益
earnings before interest and ine tax （EBIT） 税前收益
earnings per share （EPS） 每股平均收益
earnings rate 收益率
earnings ratio 收益率
earnings target 收益目标
gross earnings 毛利，毛收益
real earnings 实际收益
retained earnings 留存收益
Fixed 固定的
fixed assets accounting 固定资产核算
fixed assets cost 固定资产成本
fixed assets depreciation rate 固定资产折旧率
fixed assets investment 固定资产投资
fixed assets losses in suspense 待处理固定资产损失
fixed assets ratio 固定资产比率
fixed deposit 定期存款
fixed exchange rate 固定汇率
fixed mortgage 定期抵押，固定抵押
fixed transfer price 固定转让价格
investment in fixed assets 固定资产投资
Floating 流动的
floating assets 流动资产
floating debt 短期债务，流动负债
floating exchange rate 浮动汇率
floating liability 流动负债
floating rate of interest 浮动利率
Flow 流动，流量
flow of funds analysis 资金流转分析
Ine 收入，收益
gross ine 收入总额
ine account 收益帐户
ine approach to fair market value 求得市场公平价格的收益法
ine before tax 税前收入
ine from investments 投资收益
ine gap 收入差距
ine property 收益财产
ine statement 收益表
ine tax law 所得税法
ine tax return 所得税申报表
ine to net worth ratio 净值收益率
Property财产，所有权
property account 财产帐户
property accounting 财产会计
property and assets 财产与资产
property damage 财产损失
property in land 土地所有权
property ine 财产收入
property rights 产权
property rights transfer agency 产权转让机构（产权交易所）
property tax 财产税
Proprietary 所有人的，财产权
proprietary interest 业组权益
proprietary lease 产权租赁
Proprietor 业主
Proprietorial right 所有权
Proprietorship 业主权，独资，一人拥有全部财产的
业主
Asset资产
asset account 资产帐户
asset depreciation range 资产折旧幅度
asset disposal 资产处置
asset holdings 资产持有量
asset inventory shorts 资产盘亏
asset inventory surplus 资产盘盈
asset liability ratio 资产负债比率
asset retirement 资产报废
asset revaluation 资产重估
Assets ＋ Liability =