中國(guó)會(huì)計(jì)科目的中英文對(duì)照綜述.

1、中國(guó)會(huì)計(jì)科目的中英文對(duì)照 返回 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 equivalents 1001 現(xiàn)金 Cash 1002 銀行存款 Cash in bank 1009 其他貨幣資金 Other cash and cash equivale nts 100901 外埠存款 Other city Cash in bank 100902 銀行本票 Cashiers cheque 100903 銀行匯票 Bank draft 100904 信用卡 Credit card 100905 信用證保證金 L/

2、C Guara ntee deposits 100906 存出投資款 Refu ndable deposits 1101 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 - other 1102 短期投資跌價(jià)準(zhǔn)備 Short-term in

3、vestments falling price reserves 應(yīng)收款 Account receivable 1111 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應(yīng)收股利 Dividend receivable 1122 應(yīng)收利息 Interest receivable 1131 應(yīng)收賬款 Account receivable 1133 其他應(yīng)收款 Other notes receivable 1141 壞賬準(zhǔn)備 Bad debt reserves 1151 預(yù)付賬款 Advance mo

4、ney 1161 應(yīng)收補(bǔ)貼款 Cover deficit by state subsidies of receivable 庫(kù)存資產(chǎn) Inventories 1201 物資采購(gòu) Supplies purchasing 1211 原材料 Raw materials 1221 包裝物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 庫(kù)存商品 Finished goods 1244 商品進(jìn)銷差價(jià) Differe

5、nces between purchasing and selling price 1251 委托加工物資 Work in process - outsourced 1261 委托代銷商品 Trust to and sell the goods on a commission basis 1271 受托代銷商品 Commissioned and sell the goods on a commission basis 1281 存貨跌價(jià)準(zhǔn)備 Inventory falling price reserves 1291 分期收款發(fā)出商品 Collect money and send out the

6、 goods by stages 1301 待攤費(fèi)用 Deferred and prepaid expenses 長(zhǎng)期投資 Long-term investment 1401 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 stocks 1402 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 invest

7、ment on bonds 1421 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 Bcreditors rights investment depreciation reserves 1431 委托貸款 Entrust loans 143101 本金 Principal 143102 利息 Interest 143103 減值準(zhǔn)備 Depreciation reserves 1501 固定資產(chǎn) Fixed

8、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 implement 1502 累計(jì)折舊 Accumulated depreciation 1505 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 depreciation re

9、serves 1601 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 fabricate 1603 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設(shè)備 Erecting

10、equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves 1701 固定資產(chǎn)清理 Liquidation of fixed assets 1801 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 土地使用權(quán) Tenur

11、e 商譽(yù) Goodwill 1805 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 reserves 1815 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 income 1901 長(zhǎng)期待攤費(fèi)用 Long-term deferred and prepaid expenses 191

12、1 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 liability 2101 短期借款 Short-term borrowing 2111 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 2121

13、 應(yīng)付賬款 Account payable 2131 預(yù)收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue 2151 應(yīng)付工資 Accrued wages 2153 應(yīng)付福利費(fèi) Accrued welfarism 2161 應(yīng)付股利 Dividends payable 2171 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 21710103 轉(zhuǎn)出未交增值稅

14、 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 Overpaid VAT changeover 21710110 未交增值稅 Unp

15、aid 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 and building cities payable 217108 應(yīng)交房產(chǎn)稅 Housing property tax paya

16、ble 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 payable 2176 其他應(yīng)交款 Other fund in conformity with paying 2181 其他應(yīng)付款 Other payables 2191 預(yù)提費(fèi)用 Drawing expense in advance 其他負(fù)債 Other liabilities 2201 待轉(zhuǎn)資產(chǎn)價(jià)值

17、 Pending changerover assets value 2211 預(yù)計(jì)負(fù)債 Anticipation liabilities 長(zhǎng)期負(fù)債 Long-term Liabilities 2301 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 year 2311 應(yīng)付債券 Bonds payable 231101 債券面值 231102 債券溢價(jià) 231103 債券折價(jià) 231104 應(yīng)計(jì)利息 Face value, Pa

18、r value Premium on bonds Discount on bonds Accrued interest 2321 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 account payable over one year 2331 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

19、payable due within one year 一年后到期的專項(xiàng)應(yīng)付 Long-term special payable over one year 2341 遞延稅款 Deferral taxes 三、所有者權(quán)益類 OWNERS EQUITY 資本 Capita 3101 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 stock 3103 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) C

20、pital(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 311107 其他資本公積 Other capital reserve 3121 盈余公積 Surplus reserves 312101 法定盈余公積 Legal surplus 312102

21、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 investment 利潤(rùn) Profits 3131 本年利潤(rùn) Current year profits 3141 利潤(rùn)分配 Profit distribution 314101 其他轉(zhuǎn)入 Other chengeover in 31410

22、2 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 for 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

23、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 Common 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 Cost 4101 生產(chǎn)成本 Cos

24、t 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 manufacture 4105 制造費(fèi)用 Manufacturing overhead 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 dutie

25、s 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 maintenance 油料費(fèi) Vehicles maintenance 培訓(xùn)費(fèi) Education and training 接待費(fèi) Entertainment 圖書、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) Co

26、mmission 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 cessation 4107 勞務(wù)成本 Service costs 五、損益類 Profit and loss 收入 Income 業(yè)務(wù)收入 OPERATING INCOME 5101 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 reven

27、ue 5102 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 revenue 5201 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 o

28、f entrust loans reserves 5203 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 revenue 5301 營(yíng)業(yè)外收入 NON-OPERATING INCOME 非貨幣性交易收益 Non-cash deal income 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

29、定資產(chǎn)盤盈 Fixed assets inventory profit 罰款凈收入 Net amercement income 支出 Outlay 業(yè)務(wù)支出 Revenue charges 5401 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 service 5402 主營(yíng)業(yè)務(wù)稅金及附加 Tax and 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 Reso

30、urces tax 土地增值稅 Increment tax on land value 5405 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 Expenses 5501 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 prem

31、ium 展覽費(fèi) Exhibition fees 廣告費(fèi) Advertising fees 5502 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 expenditure 研究與開發(fā)費(fèi) Research and development expense 福利費(fèi) Employee benefits/welfare 職工教育經(jīng)費(fèi) P

32、ersonnel 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 fees 礦產(chǎn)資源補(bǔ)償費(fèi) Mineral resources compensation fees 排污費(fèi) Pollution discharge fee

33、s 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 tax 5503 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)專門借款費(fèi)用 Special-borrowing cost 5601 營(yíng)業(yè)外支出 Nonbusiness expenditure 捐贈(zèng)支出 Donation outl

34、ay 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)盤虧 Fixed assets inventory loss 債務(wù)重組損失 Loss on arrangement 罰款支出 Amercement outlay 5701 所得稅 Income tax 以前年度損益調(diào)整 Prior year income adjustment 項(xiàng)目財(cái)務(wù) projec

35、t finance a 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 accepta nee 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 會(huì)計(jì)期間 accounting policies 會(huì)計(jì)政策 accounti

36、ng 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 ownership 事實(shí)上的所有權(quán) additional f

37、ilings 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 con seque nces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) Africa

38、n 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) agreeme nt concerning rights of explore n atural resources 涉及自然資源開 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 in

39、come 財(cái)務(wù)收益分配 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) amortizatio n of deferred loa n fees and related con siderati on 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 o

40、f recourse 求償金額 amount of usage 使用量 AMT （Alternative Minimum Tax） （美國(guó)）可替代最低稅 an alogous 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 provisi

41、ons 撥款條例 appropriation 侵占 approval authority 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 arms 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) a

42、ssess 評(píng)估 asset man ager設(shè)備經(jīng)理 asset risk insurance 資產(chǎn)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

43、 (automatic transfer of title) 所有權(quán)自動(dòng)轉(zhuǎn)移 attachments 附著物 attributes 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 man aged net fina

44、n ced asset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 backhoe反鏟裝載機(jī) bala nee 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 bar

45、gain 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） ben eficiaries 受益人 big-ticket items 大額項(xiàng)目 bill and collect 開票和收款 binding agreeme nt有約束力的協(xié)議 blind vendor discount 賣主暗扣 bluebook 藍(lán)皮書（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（bargai n purchase optio

46、 n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) bun died additio nal services 捆綁（在一起的）附加服務(wù) bundling 捆綁（服務(wù)） bus in ess acquisiti on 業(yè)務(wù)收購(gòu) bus in ess and occupati on tax營(yíng)業(yè)及開業(yè)許可稅 bus in ess gen eration# 務(wù)開發(fā) bus in ess trust 商業(yè)信托

47、 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 can celable可撤銷的 capacity 資格 capital allocation 資本分派 capital constraint 資金掣肘 capital contribution 出資額 capital cost資本費(fèi)用 capital expe nditure 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 compa ny 專

48、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 collateral 現(xiàn)金抵押 cash electi on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 applicati on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

49、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 accepta nee接受證書、驗(yàn)收證書 certificate of participation 共享證書 certificate 證書 charitable trust 公益信托 chattel mortgage 動(dòng)產(chǎn)抵押 chattel paper動(dòng)產(chǎn)文據(jù) check ing acco unt存款支票戶 checklists審核內(nèi)容清單 circuit board 線路板 civi

50、l 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)另 U classification criteria 歸類標(biāo)準(zhǔn) classification determination 類另的確定 classification indicators 分類指標(biāo) classificati on of leases 租賃協(xié)議分類 classification opinion 分類觀點(diǎn) classificati on process 歸類過(guò)程 clawback （用附加

51、稅 ）填補(bǔ)（福利開支） client 顧客 clinic 診所 collateral age nt 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 方便程度 commerce clause 商務(wù)條款

52、 commercial risk 商業(yè)風(fēng)險(xiǎn) commercial terms 商業(yè)條款 commissi ons 傭金 commitment 承諾 com mon carriage 通用車隊(duì) common law co u n t ry （英美等）海洋法系國(guó)家 common trust 共同信托 commonality 通用性 compe nsate 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 comprehe nsive in come 綜合收入 comptroller 審計(jì)官 computer計(jì)

53、算機(jī) con ceptual differe nee 概念上的差另 U con cessi on period持有特許權(quán)的期間 con cessi on讓步、特許 conclusion 結(jié)論 con diti onal sales agreeme n附條件銷售協(xié)議 con diti ons 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 consen sual or non-consen sual lied同

54、意或非經(jīng)同意的留置權(quán) consent 同意 consideration 對(duì)價(jià) consolidation 合并 con structive accepta nee of collateral 抵押物的指定接受 con structive sale 推定出售 con sult ing 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 con sumer price in dex消費(fèi)者價(jià)格指數(shù) con sumer secured tran sactior消費(fèi)者有擔(dān)保交易 con sumer tran sacti on 消費(fèi)者交

55、易 consumption tax 消費(fèi)稅 container集裝箱 contingent rental 隨機(jī)租金 con ti ngent rents 隨機(jī)租金 continu ati on bey ond the term in ati on date 終止日后的接續(xù) con ti nu ous and close customer con tac同客戶持續(xù)而緊密的接觸 con tract maintenance （對(duì)設(shè)備的）合同維修 contract origination 合同開發(fā) contract pool 合同池 contract portfolio 合同組合 con tract

56、sales 合同出售 con tract ing cost 締約成本 contracting states 締約國(guó) con tracts for services 服務(wù)合同 contractual provisions 合同條款 contributions 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 con verted subord in ated no tes可 轉(zhuǎn)換次級(jí)票據(jù) con vi nci ng case有說(shuō)服力的案例 c

57、ore framework 核心框架 corporate aircraft 公務(wù)（飛）機(jī) corporate debt market 公司債市場(chǎng) corporate guara ntees公司擔(dān)保 corporate in come tax 公司所得稅 corporation 公司 correlation 相關(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 cou nsel 律師 counterclaim 反訴 coun terpart 畐寸本 course of deali ng

58、 and usage of trade交易習(xí)慣和貿(mào)易慣例 cove nants 契約 coverage （保險(xiǎn)中的）險(xiǎn)別 crane起重機(jī) credit and liquidity enhan ceme nt 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 developme nt 信用變化 credit enhan ceme nt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 allocati on and man age

59、me nt 信用風(fēng)險(xiǎn)的分?jǐn)偧肮芾?credit risk 信用風(fēng)險(xiǎn) credit underwriting process 信用擔(dān)保程序 credit-based lessor立足于信用的出租人 credit-oriented lessor（經(jīng)營(yíng)租賃中的）信貸導(dǎo)向型出租人 creditors 債權(quán)人 creditworthi ness 信譽(yù) criterion （衡量用的）標(biāo)準(zhǔn) critical goals 關(guān)鍵性目標(biāo) cross-border funding 跨境融資 currency risk 貨幣風(fēng)險(xiǎn) current and non-current liabilities 當(dāng)期及非當(dāng)期負(fù)

60、債 current ratio 流動(dòng)比率 current realization 即期實(shí)現(xiàn) cushion 緩沖 customer con tact 客戶聯(lián)系 customers purchase cycle客 戶的購(gòu)買周期 customers 客戶 damage 損害 dampe ning effect 肖U弱性效應(yīng) data transfer數(shù)據(jù)轉(zhuǎn)換 data tran smissi on 數(shù)據(jù)傳輸 DDC (dedicated con tract carriage)指定車型及司機(jī)的合同車隊(duì) dealer lessors供 應(yīng)商出租人 debt capital 債務(wù)資本 debt cove