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当当读书客户端万本电子书免费读导读：perfectthancapitalmarkets.So,withequityvaluationinmind,thereareapriorireasonsforviewingoperatingliabilitiesdifferentlyfromliabilitiesthatarisein?nancing.Ourresearchaskswhetheradollperfect than capital markets. So, with equity valuation in mind, there are a priori reasons for viewing operating liabilities differently from liabilities that arise in ?nancing.
Our research asks whether a dollar of operating liabilities on the balance sheet is priced differently from a dollar of ?nancing liabilities. As operating and ?nancing liabilities are components of the book value of equity, the question is equivalent to asking whether price-to-book ratios depend on the composition of book values. The price-to-book ratio is determined by the expected rate of return on the book value so, if components of book value command different price premiums, they must imply different expected rates of return on book value. Accordingly, the paper also investigates whether the two types of liabilities are associated with differences in future book rates of return. Standard ?nancial statement analysis distinguishes shareholder pro?tability that arises from operations from that which arises from borrowing to ?nance operations. So, return on assets is distinguished from return on equity, with the difference attributed to leverage. However, in the standard analysis, operating liabilities are not distinguished from ?nancing liabilities. Therefore, to develop the speci?cations for the empirical analysis, the paper presents a ?nancial statement analysis that identi?es the effects of operating and ?nancing liabilities on rates of return on book value―and so on price-to-book ratios―with explicit leveraging equations that explain when leverage from each type of liability is favorable or unfavorable. The empirical results in the paper show that ?nancial statement analysis that distinguishes leverage in operations from leverage in ?nancing also distinguishes differences in contemporaneous and future pro?tability among ?rms. Leverage from operating liabilities typically levers pro?tability more than ?nancing leverage and has a higher frequency of favorable effects.Accordingly, for a given total leverage from both sources, ?rms with higher leverage from operations have higher price-to-book ratios, on average. Additionally, distinction between contractual and estimated operating liabilities explains further differences in ?rms’ pro?tability and their price-to-book ratios. Our results are of consequence to an analyst who wishes to forecast earnings and book rates of return to value ?rms. Those forecasts―and valuations derived from them―depend, we show, on the composition of liabilities. The ?nancial statement analysis of the paper, supported by the empirical results, shows how to exploit information in the balance sheet for forecasting and
valuation. The paper proceeds as follows. Section 1 outlines the ?nancial statements analysis that identi?es the two types of leverage and lays out expressions that tie leverage measures to pro?tability. Section 2 links leverage to equity value and price-to-book ratios. The empirical analysis is in Section 3, with conclusions summarized in Section 4. 1 Financial Statement Analysis of Leverage The following ?nancial statement analysis separates the effects of ?nancing liabilities and operating liabilities on the pro?tability of shareholders’ equity. The analysis yields explicit leveraging equations from which the speci?cations for the empirical analysis are developed. Shareholder pro?tability, return on common equity, is measured as Return on common equity (ROCE) = comprehensive net income ÷common equity
(1) Leverage affects both the numerator and denominator of this pro?tability measure. Appropriate ?nancial statement analysis disentangles the effects of leverage. The analysis below, which elaborates on parts of Nissim and Penman (2001), begins by identifying components of the balance sheet and income statement that involve operating and ?nancing activities. The pro?tability due to each activity is then calculated and two types of leverage are introduced to explain both operating and ?nancing pro?tability and overall shareholder pro?tability. 1.1 Distinguishing the Protability of Operations from the Protability of Financing Activities With a focus on common equity (so that preferred equity is viewed as a ?nancial liability), the balance sheet equation can be restated as follows: Common equity =operating assets＋financial assets－operating liabilities－Financial liabilities
The distinction here between operating assets (like trade receivables, inventory and property, plant and equipment) and ?nancial assets (the deposits and marketable securities that absorb excess cash) is made in other contexts. However, on the liability side, ?nancing liabilities are also distinguished here from operating liabilities. Rather than treating all liabilities as ?nancing debt, only liabilities that raise cash for operations―like bank loans, short-term commercial paper and bonds―are classi?ed as such. Other liabilities―such as accounts payable, accrued expenses, deferred revenue, restructuring liabilities and pension liabilities―arise from operations. The distinction is not as simple as current versus long- pension liabilities, for example, are usually long-term, and short-term borrowing is a current liability. Rearranging terms in equation (2), Common equity = (operating assets－operating liabilities)－(financial liabilities－financial assets) Or, Common equity = net operating assets－net financing debt
(3) This equation regroups assets and liabilities into operating and ?nancing activities. Net operating assets are operating assets less operating liabilities. So a ?rm might invest in inventories, but to the extent to which the suppliers of those inventories grant credit, the net investment in inventories is reduced. Firms pay wages, but to the extent to which the payment of wages is deferred in pension liabilities, the net investment required to run the business is reduced. Net ?nancing debt is ?nancing debt (including preferred stock) minus ?nancial assets. So, a ?rm may issue bonds to raise cash for operations but may also buy bonds with excess cash from operations. Its net indebtedness is its net position in bonds. Indeed a ?rm may be a net creditor (with more ?nancial assets than ?nancial liabilities) rather than a net debtor. The income statement can be reformulated to distinguish income that comes from operating and ?nancing activities: Comprehensive net income = operating income－ net financing expense
(4) Operating income is produced in operations and net ?nancial expense is incurred in the ?nancing of operations. Interest income on ?nancial assets is netted against interest expense on ?nancial liabilities (including preferred dividends) in net ?nancial expense. If interest income is greater than interest expense, ?nancing activities produce net ?nancial income rather than net ?nancial expense. Both operating income and net ?nancial expense (or income) are after tax.3 Equations (3) and (4) produce clean measures of after-tax operating pro?tability and the borrowing rate: Return on net operating assets (RNOA) = operating income ÷net operating assets
(5) and Net borrowing rate (NBR) = net financing expense ÷net financing debt
(6) RNOA recognizes that pro?tability must be based on the net assets invested in operations. So ?rms can increase their operating pro?tability by convincing suppliers, in the course of business, to grant or credit reduces the investment that shareholders would otherwise have to put in the business. Correspondingly, the net borrowing rate, by excluding non-interest
bearing liabilities from the denominator, gives the appropriate borrowing rate for the ?nancing activities. Note that RNOA differs from the more common return on assets (ROA), usually de?ned as income before after-tax interest expense to total assets. ROA does not distinguish operating and ?nancing activities appropriately. Unlike ROA, RNOA excludes ?nancial assets in the denominator and subtracts operating liabilities. Nissim and Penman (2001) report a median ROA for NYSE and AMEX ?rms from
of only 6.8%, but a median RNOA of 10.0%―much closer to what one would expect as a return to business operations. 1.2 Financial Leverage and its Effect on Shareholder Protability
From expressions (3) through (6), it is straightforward to demonstrate that ROCE is a weighted average of RNOA and the net borrowing rate, with weights derived from equation (3): ROCE= [net operating assets ÷common equity× RNOA]－[net financing debt÷ common equity ×net borrowing rate]
(7) Additional algebra leads to the following leveraging equation: ROCE = RNOA＋[FLEV× ( RNOA－net borrowing rate )]
(8) where FLEV, the measure of leverage from ?nancing activities, is Financing leverage (FLEV) =net financing debt ÷common equity
(9) The FLEV measure excludes operating liabilities but includes (as a net against ?nancing debt) ?nancial assets. If ?nancial assets are greater than ?nancial liabilities, FLEV is negative. The leveraging equation (8) works for negative FLEV (in which case the net borrowing rate is the return on net ?nancial assets). This analysis breaks shareholder pro?tability, ROCE, down into that which is due to operations and that which is due to ?nancing. Financial leverage levers the ROCE over RNOA, with the leverage effect determined by the amount of ?nancial leverage (FLEV) and the spread between RNOA and the borrowing rate. The spread can be positive (favorable) or negative (unfavorable). 1.3 Operating Liability Leverage and its Effect on Operating Protability While ?nancing debt levers ROCE, operating liabilities lever the pro?tability of operations, RNOA. RNOA is operating income relative to net operating assets, and net operating assets are operating assets minus operating liabilities. So, the more operating liabilities a ?rm has relative to operating assets, the higher its RNOA, assuming no effect on operating income in the numerator. The intensity of the use of operating liabilities in the investment base is operating liability leverage: Operating liability leverage (OLLEV) =operating liabilities ÷net operating assets
(10) Using operating liabilities to lever the rate of return from operations may not come for free, there may be a numerator effect on operating income. Suppliers provide what nominally may be interest-free credit, but presumably charge for that credit with higher prices for the goods and services supplied. This is the reason why operating liabilities are inextricably a part of operations rather than the ?nancing of operations. The amount that suppliers actually charge for this credit is dif?cult to identify. But the market borrowing rate is observable. The amount that suppliers would implicitly charge in prices for the credit at this borrowing rate can be estimated as a benchmark: Market interest on operating liabilities= operating liabilities×market borrowing rate where the market borrowing rate, given that most credit is short term, can be approximated by the after-tax short-term borrowing rate. This implicit cost is benchmark, for it is the cost that makes suppliers indifferent in supplying cred suppliers are fully compensated if they charge implicit interest at the cost
borrowing to supply the credit. Or, alternatively, the ?rm buying the goods or services is indifferent between trade credit and ?nancing purchases at the borrowin rate. To analyze the effect of operating liability leverage on operating pro?tability, we de?ne: Return on operating assets (ROOA) =(operating income＋market interest on operating liabilities)÷operating assets
(11) The numerator of ROOA adjusts operating income for the full implicit cost of trad credit. If suppliers fully charge the implicit cost of credit, ROOA is the return of operating assets that would be earned had the ?rm no operating liability leverage. suppliers do not fully charge for the credit, ROOA measures the return fro operations that includes the favorable implicit credit terms from suppliers. Similar to the leveraging equation (8) for ROCE, RNOA can be expressed as: RNOA = ROOA＋[ OLLEV ×(ROOA－market borrowing rate )]
(12) where the borrowing rate is the after-tax short-term interest rate.Given ROOA, the effect of
包含总结汇报、资格考试、考试资料、党团工作、工作范文、文档下载、教学教材、IT计算机、教学研究以及财务报表分析外文文献及翻译等内容。本文共5页
相关内容搜索《高盛集团2014年度报告》翻译报告（节选）--《广东外语外贸大学》2016年硕士论文
《高盛集团2014年度报告》翻译报告（节选）
【摘要】：公司年度报告向股东、潜在投资者和消费者披露包括资产负债表、经营业绩和综合财务报表等大量的财务信息,分析公司未来的发展机遇和潜在风险,从而吸引投资,树立企业形象。翻译实践内容为高盛集团2014年度报告中管理层讨论与分析一部分,该部分包括大量的信息和数据,披露公司总体财务状况,运营业绩,并分析对比近三年的业绩。作为典型的商务文本,年报词汇专业、精确,句子复杂,内容客观。因此本报告从词汇、句法和文本三方面分析年报的的特征,用实例探讨一些词汇、句子的翻译方法,最后对翻译实践进行总结。
【关键词】：
【学位授予单位】：广东外语外贸大学【学位级别】：硕士【学位授予年份】：2016【分类号】：H315.9【目录】：
ACKNOWLEDGEMENTS5-6ABSTRACT6-7摘要7-111. TASK DESCRIPTION11-19 1.1 The source text selection11-12 1.2 Significance of the translation practice12-13 1.3 Analysis of the source text13-19
1.3.1 Introduction to the source text13-14
1.3.2 Features of the source text14-192. PROCESS DESCRIPTION19-26 2.1 Pre-task preparation19-22
2.1.1 Dictionaries, online sources and CAT tools19-21
2.1.2 Glossary collection21
2.1.3 The parallel texts used in the translation practice21-22 2.2 Translation Process22-24 2.3 Post-translation24-263. Case Study26-43 3.1 Translation at lexical level26-35
3.1.1 The choice of word meanings27-33
3.1.2 Shift of part of speech33-35 3.2 Translation at syntactical level35-43
3.2.1 The translation of passive voice35-38
3.2.2 The transaltion of complex sentences38-434. CONCLUSION43-45 4.1 Experience from the translation43-44 4.2 Lessons from the translation44 4.3 Problems to be solved44-45REFERENCES45-47Appendix A Gloassary47-54Appendix B Source Text54-85Appendix C Target Text85-109
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期前偿还，期前兑回，，
call feature
call money
call-of-more option
call premium
call price
call privilege
call provision
cancelable lease
cancellation ，
cancelled check
capacity ，
capacity cost ，
capacity operating rate
capacity to borrow
capacity to contract ，
capacity utilization rate
capacity utilization variance
CAPA Conference 亚洲和太平洋会计师联合会会议
CAPA Projects 亚洲和太平洋会计师联合联合会工作计划
capital ，
capital additions
capital adjustment account
capital and
capital and liabilities ratio
capital appreciation
capital asset
capital authorized ，
capital budget
capital budgeting manager
capital coefficient
capital composition
capital consumption
capital consumption allowance
capital contributed in excess of par value
capital deepening
capital deficit
capital duty
capital employed
capital expenditure
capital expenditure decision
capital export
capital form capitalization issue
capital from consolidation
capital from donation
capital from treasury stock transaction
capital fund
capital gain ，
capital gain net income
capital gain tax ，
capital gain treatment 。
capital gearing
capital graph
capital growth bond
capital impairment
capital improvement
capital income
capital instruments
capital investment
capital investment appraisal
capital intensive
capital investment decision
capital issue
capitalization
capitalization of earnings
capitalization of interest
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capital liability
capital loan
capital maintenance concept，
capital maintenance reserve
capital market based accounting
capital market line
capital movement
capital outlay
capital-output ratio
capital paid-in ，
capital projects fund
capital rationing decision
capital redemption reserve
capital reduction
capital reorganization
capital requirement
capital reserve
capital return ，
capital risk
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capital stock discount
capital stock outstanding ，
capital stock premium
capital stock subscription
capital structure
capital structure ratio
capital sum
capital tax
capital transaction ，
capital transfer tax
capital verification ，
carried party 权益转让方
carrier 承运商
carrier’s lien 承运商留置权
carrier’s risk 承运商风险
carryback 移前扣减，结转前期扣减
carry forward转次页，结转下页，移后扣减，结转后期扣减
置存成本，
carrying party权益转入方
carrying value置存价值，抵押品价值
carryover结转下期扣减，移后扣减，结转，滚存量
cartel price 卡特尔价格，
case law 判例法
cash 现金，兑现
cashability
cash account 现金帐户，现购，现金往来帐户
cash accounting 现金会计
cash against documents 评单据付款，交单付款
cash and delivery交货付款
cash asset 现金资产
cash audit
cash balance 现金结存，现金余额
现金收付制，收付实现制会计
cash before delivery 交货前付款
cash bonus 现金红利
cash bool 现金簿，现金收支簿
cash break-even analysis 现金损益分界分析
cash capital 现金资本
cash card 现金卡
cash commodity 现货
cash contract 现金合同
cash control
cash credit现金付出，现金透支
cash deficit 现金短绌
cash cycle 现金循环，现金周期
cash decision model 现金决策模型
cash department 现金部门
cash deposit ratio 现金准备金对存款负债比率
cash disbursements journal 现金支出日记账
cash dividend
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cash drain 现金枯竭
cash earning 现金赢余，现金收益
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cash-flow fixed-charge coverage现金流量偿付固定费用能力
cash flow forecast现金流量预测
cash flow statement
cash flow from operating activities 营业活动产生的现金流量
cash flow instatement
cash flow stream
cash-flow to capital-expenditure ratio 现金流量对资本的比率
cash-flow to current-debt ratio现金流量对流动负债的比率
cash-flow to long-term debt ratio 现金流量对
cash-flow to total-debt ratio现金流量对的比率
cash forecast 现金预算
cash fund 现金基金，现金款项
cashier’s check
cash in transit 在途现金
cash item 现金项目
cashless/checkless economy 无现金和无支票经济
cash limit 现金限额
cash management
cash management service
cash manager 现金经理
货到付款，交货付款
cash on shipment 装船付款
cash order现金订货，订货付款；现金汇票，汇款单
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casualty insurance
casualty loss
catalogue price
catch-up adjustment
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cats and dogs
cause and effect analysis
cause and effect analysis diagram
CCM examination
ceded company 分保承保公司，分保承保商
center for excellence in financial management
center for international education and research in accounting
center of auti-fraud resource
central bank of central bank
central corporate expense
centralized cash management
centralized purchasing，
centre for social and environmental accounting research
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certainty equivalent
certainty equivalent coefficient
certCM program 国际现金管理人员证书颁发计划
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certificate of bonds
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certificate of incorporation ，公司注册证书
certificate of indebtedness
certificate of protest
certificate of reasonable value
certificate of release
certificate of stock
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certificate business appraiser
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certified copy，核实副本
certified financial examiner
certified financial management
certified financial planner
certified financial statement ，
certified forensic account
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certified government financial manager
certified information security manager
certified insolvency and reorganization advisor注册无力偿付和资本重组咨询师
certified management accountant
certified professional environmental auditor
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certified property specialist
certified public account
certified public accountant-person financial specialist注册公共会计师和个人财物专家
certified public finance officer
certified valuation analyst
certifying bank
certifying officer签付员
cesser期限终止，责任结束
cession财产转让，保险金额转让
CFA Examination特许财务分析师职称考试
CFE　Examination考试
CFO direct Network财务总裁专用互联网
CFO Council财务总裁委员会
CFP Examination 注册财务计划师职称考试
CGFM Examination
chain discount
chain index
chain liquidation
chairman of the board of directors
chairman’s report
change fund
change in accounting estimate
change in accounting principle，
change in reporting entity
change prices accounting
character，特性，性质
character classification
character recognition system
charge费用，借记，赊账，置留权
chargeable expense
chargeable gain，应税收益
chargeable period
charge account
charge and discharge statement或
charge card
charge off
charge sale
charge forward
charge on assets
charges paid 费用付讫
charges prepaid
charging order
charitable contribution deduction，慈善捐款扣减
charitable organization ，慈善团体
chart图，图表
charter 许可证，执照
chartered accountant
chartered certified accountant
chartered financial analyst，
chartered investment counselor
chartered management accountant
chartist theory
账户分类表
chattel动产
chattel mortgage
chattel mortgage bond
cheap money
check支票，检查，核对
check account 支票账户，
check and balance system制约平衡制度，制衡制度
check book 支票薄
check book stubs
check clearing
check crossed generally
check crossed specially
check digit检验数位
支票账户，
checking deposit
check list
check mark
check off ，扣款
check outstanding
check register
check-signing equipment
check to bearer
check to order
check verification
Chicago board options exchange
chief accountant，会计主任
chief auditor，审计主任
chief cashier，出纳主任
chief financial officers act
chief financial officers council
chose in action 法律诉讼上的产权
chose in possession 实际占有的产权
chronological book
chronological record
CIA code of conduct注册内部审计是职业道德守则
CIA examination 注册内部审计师职称考试
CIC program特许职称颁发计划
circularization 通函询证
circular letter of credit
circulating asset
circulating capital ，
circulating liability
CISA examination 注册信息系统审计师职称考试
CISM examination 注册信息安全经理职称考试
civil liability
civil suit
civil tax penalty
claim索赔，赔偿，
claimee 被索赔人
classification of accounts
classification of assets
classification of liabilities
classification of stockholders’ equity
classified balance sheet
classified common stock
classified income statement
classified property tax
classified trial balance
class-life depreciation system分类折旧年限制度
clause条款
claused bill of exchange
claused bill of lading
clean 不附带保留条件，不附带保留意见
，无条件承兑
clean audit
clean bill of lading
clean float自由浮动，
clean letter of credit
clean opinion
clean price
clean surplus concept
clearance ；票据清算；清仓
clearance agent
clearance fee 报关手续费，
clearance paper ，进出港许可证
clearance sale
clear days
clearers，票据清算银行
clearing ，票据清算;债务结算
clearing account，清算账户
clearing agent
，票据清算所会员银行
clearing currency
clearing cycle结算周期，
clearing fee
clearing house agent票据清算代理商
票据清算所自动支付系统
clearing house statement
clear-up clause
clear-up period
clearical error笔误，记录错误
clerk 办事员，职员
client客户，
client representation letter客户申诉书，
close company
closed account
closed-end
closed-end credit固定限额信贷，
closed-end investment trust
closed-end mortgage
closed-end mutual fund
closed indent
closely-held company
closing 结帐，
closing adjustment，决算调整
closing balance
closing date ，截止日期
closing inventory
closing price
closing procedure ，决算程序
closing rate
closing rate method
分类抽样法
code 代码，代号；法规，守则；
code of conduct行为守则，
coding 编码
coding of accounts
coefficient
coefficient of correlation
coefficient of determination
co-financing
coincident indication
，联合保险
collateral ，担保品
collateral bond
collateralize作抵押，提供抵押
collateral loan 担保贷款
collateral security抵押品，
collateral-trust bonds
collateral value
collectability
collectible accounts
collectibles
collecting bank
collection 收账，
collection agency
collection charge托收费
collection department
collection forecast
collection letter
collection on delivery货到付款
collection on document
collection period
collection policy
collection ratio
collection service
collection ownership
collusive tendering
column栏，列
columnar accounts
columnar journal
co-maker联合出票人
co-manager报销银团协理银行
combination rate联运费率
combined attributes and variables samping 属性与变量混合抽样法
combined financial statement ，
combined journal and ledger合并日记分类账，日记总帐
combined reliability复合可靠程度
combined statement of income and retained earnings合并收益和
comfort letter 安慰信函
commercial arbitration
commercial bill
commercial computers商用电子计算机
commercial credit company商业信贷公司
commercial document 商业凭单，商业单据
commercial finance company商业金融公司
商业信用证
commercial monopoly商业垄断
commercial paper rate商业票据利率
commercials
commission agent佣金代理商
commission broker佣金经纪人
commitment承付款项，承诺贷款
commitment fee承诺费
commitment for capital expenditure已承付的资本支出
committed cost已承担成本，已承付成本
committee委员会
committee of audit
committee of inspection检查委员会
commodity商品，货物
商品经纪人
commodity exchange商品交易所
commodity futures
commodity futures contract商品期货合同
commodity market商品交易市场
commodity price，初级商品价格
Common Business Oriented Language普通
common carrier公共运输业，公共承运商
common cost
common customs tariff共同关税税率
common dollar等值美元
common-dollar accounting等值美元会计，等值货币会计
common expense共同费用，联合费用
common law，
common property共同财产
common stock
common-size financial statement共同尺度财务报表，共同尺度会计报表
common stock dividend普通股股票股利
common stock equivalent等同普通股
common stockholder普通股股东
Common Stock Index普通股股票价格指数
common stock ratio 普通股比率
common stock valuation 普通股计价
communication protocal通信协议
communications softwares通信软件
community社区，共有，共享
community income共同收益
community of intest共同权益，共同权益集团
community property共有财产
commutation折算
commuted value折算价值
Companies Registration Office公司注册管理局
company公司
company act
company auditor公司审计师
company director公司懂事
company finance公司财务
company fraud 公司欺诈
company goal公司目标
company limited by share股份优先公司
company liquidation account公司清算帐户
company officer公司高级职员
company of limited liability有限公司，有限责任公司
company of unlimited liability，
company promoter 公司创办人
company seal公司印章
company secretary公司秘书
company specific risk 公司个别风险
comparative accounting比较会计
comparative analysis
comparative cost advantage比较成本优势
国际比较会计
比较财务报表，
compatibility兼容性，兼容能力
compensating balance补偿性存款
compensating errors抵消性错误
compensating payment补偿性报酬
compensation 报酬，酬金；补偿，赔偿
compensation trade
compensation for damages损害补偿
compensation for loss of office 解除职务损失补偿
compensatory balance补偿性存款额，最低应存额
compensatory stock option 补偿性购股权
compensatory tariff补偿性关税
Comperio普华勇道会计互联网
competent auditor胜任的审计师，有法定资格的审计师
competent evidential matter有效的证据材料
competition竞争
competitive price竞争价格
competitive wage竞争性工资
compilation of financial statement编制会计报表，编辑会计报表
compilation report会计师编辑报告
compiler language编译语言
complete cost
complete cycle costs全部周期成本
complete contract method全部完工法
completed sales basis完成销售法，完成销售基准
completeness完整性
complete transaction完整性经济业务
complete risk
complex capital structure复杂资本结构
complex information processing复杂信息处理
复合税则，
complex trust复杂信托
compliance audit符合规章审计
compliance test符合性抽查
composite break-even point综合损益分界点，综合损益平衡点
composite cost of capital
composite depreciation method 综合折旧法
composite depreciation rate综合折旧率
composite service life综合使用年限
composite tax rate综合税率
偿债协议，，资本构成
composition of capital资本构成
composition of creditors债券人清偿协议
compound amount复利本利和
compound amount of 1 dollar 一元的，1元的本利和
compound arbitrage重复套汇，复合套汇
compound discount复贴现息，复折现
，复式分录
compounding 复利计算
compounding period 复利期
复利折旧法
compound interest table复利表
复合关税税率
compound value复利值
comprehensive annual financial report综合年度财务报告
comprehensive budget综合预算
comprehensive income
comprehensive insurance综合保险
comprehensive policy综合保险单
compromise和解，妥协
comptroller主计长，
comptroller and auditor-general主计审计长
comptroller general总审计长
compulsory audit强制审计
compulsory checkoff强制口款
compuserve information service 电子计算机信息服务公司
compustat标准普尔公司会计数据库
compustat data标准普尔公司会计数据库数据
computation errors计算错误，计算差错
computed price推算价格，约定价格
computer电脑，电子计算机
computer-aided accounting电子计算机辅助会计
computer-aided financial management电子计算机辅助财务管理
computer-aided trading电子计算机辅助交易
computer-based CPA exam电子计算机化注册公共会计师考试
computer conference电子计算机会议
computer file电子计算机文件，电子计算机档案
computer fraud电子计算机舞弊
computer hardware电子计算机硬件
computerized accounting电算化会计
computerized CPA exam电子计算机化注册公共会计师考试
computerized electronic spreadsheet program电算化电子棋盘程序
computerized inventory control system电算化存货控制系统
电子计算机网络，电子计算机互联网
电子计算机程序
computer-related crime电子计算机犯罪
computer security电子计算机安全措施
computer simulation
computer software电子计算机软件
computer software package电子计算机软件组合程序
电子计算机终端机
computer-to computer interface电子计算机与电子计算机联接部件
computer virus电子计算机病毒
concealment隐瞒，匿报
concealment of assets隐匿财产
concealment of income隐匿收入
concept概念
concept of accounting control会计控制概念
concept of all-inclusive income总括收益概念
concept of capital maintenance资本维护概念
concept of current operating income本期营业收益概念
concept of distinguishing asset from expense划分资产和费用概念
concept of distinguishing equity from income划分产权和收益观念
conceptual framework会计概念构架，会计概念体系
concert-party agreements内部协议，内幕协议
concession特许，特许权;折让，优惠
concessionaire特许权享有人
conciliation调停
conciliator调停人
conciseness简洁性
concurrent insurance共同保险，同时保险
concurrent tax jurisdiction共同行使的税收管辖权
condemnation征用
condemnation proceeds征用收入
condensed financial statement简明财务报表，简明会计报表
condition条件，状况
condition acceptance
condition bid附条件出价，附条件兼并出价
condition bond附条件债券
condition discharge附条件解除债务
condition loan附条件贷款
condition offer附条件报价
condition sale附条件销售
condition of affairs statement财产状况说明书，清算式资产负债表
condition precedent
conditions concurrent共存条件
conditions of contract合同条件
conditions of employment雇佣条件
conditions of sale销售条件
conduct money保证金
置信水平，置信度
confidential clause保密条款
confidential information 机密信息
confirmation确认，询证
confirmation letter询证信函
confirmed letter of credit
，保付银行
confirming house保兑商行，保付商行
confiscated goods没收货物，充公货物
confiscation 没收，充公
confiscation risk 资产充公风险
conflict of interest公私利益冲突，借公营私
conglomerate combination 跨行业企业合并
conglomerate company跨行业公司，集团公司
conglomerate financial statement集团公司财务报表，集团公司会计报表
congressional budget office国会预算局
congressional general accounting office国会审计总署
consent decree认同判决
consent dividend认同股利
consent letter认同信函
consequences analysis后果分析
consequential damage从属损害
consequential loss从属损失
保守性，稳健性
conservative working capital policy保守性流动资金政策
consideration履约报酬，对价
consignee，代销商
委托销售，
consignment account寄销帐户，寄销损益帐户
consignment note寄销通知单
consignment profit and loss寄销损益
consignor寄销商
consistency一致性
consistency principle一致性原则
consolidated annuities永久性统一公债
consolidated financial statement合并财务报表，合并会计报表
consolidated goodwill
consolidated group合并集团
consolidated income tax return合并所得税单
consolidated mortgage合并抵押
Consolidated Quotation Service统一报价服务
consolidated retained earnings合并留存收益，合并留存盈余
consolidation创立合并
consolidated 统一偿债基金
consolidated adjustment合并调整
consolidation excess合并溢价
consolidation goodwill
consols永久性统一公债
consortium国际财团，国际银团
consortium project国际财团投资项目
constant cost不变成本
constant dollar accounting不变美元会计
constant-dollar income不变美元收益
constant-dollar value 不变美元价值
分期偿还固定金额抵押
constant price
constant purchasing power accounting
constituent company成员公司，
constrained optimization 受约束的最优化
constraints约束因素，限制因素
construction budget建筑预算，基建预算
construction contract建筑合同
construction contract accounting建筑合同会计
construction cost建筑成本，建筑费用
construction loan建筑贷款
construction loan note基建贷款票据
construction work in process
constructive dividend推定股利
constructive fraud推定欺诈
constructive obligation推定债务
constructive possession推定所有权
constructive receipt推定收入，已获未收收入
consulage领事签证费
领事签证发货票
consultant顾问，咨询师
consultant fee咨询费
consulting services咨询服务
consumed cost耗用成本
consumer credit act消费者信贷法
consumer credit protection act 消费者信贷保护法
consumer finance company消费者金融公司
consumer installment credit消费者分期付款信贷
consumer lease消费者租赁
消费品物价指数
consumer’s association
consumer sovereignty
consumption耗用，消费
consumption publico合格会计师
container cost，
延期交割，交割延期费
day 结算日，
continental depository receipt欧洲大陆证券存单
Continental European accounting欧洲大陆会计
contingency意外事项，
contingency account意外准备帐户
contingency clause意外事故条款
contingency financial plan应急财务计划
contingency insurance意外事故保险
contingency management
contingent annuity或有年金
contingent expense或有费用
contingent fund意外损失金
contingent fee或有佣金，或有劳务
contingent interest或有权益
contingent projects或有投资项目
contingent reserve意外准备金
contingent transaction或有经济业务，
continuation clause展期条款
continuation day展限日期，交割限期日
continuing account连续帐户，结转帐户
continuing appropriation连续拨款，连续经费
continuing investment连续投资
continuing professional education连续专业进修教育
continuing security连续担保
continuing of operation连续性经营
continuing postulate连续性经营假设
continuous annuity
continuous budget
continuous contemporary accounting连续适应环境会计
continuous inventory连续盘存
continuous processing连续处理，
continuous process method连续
continuous stocktaking连续盘存
contra抵消，对销
contra account抵消帐户
contraband goods禁运品，货
contract合同
contract auditorization 合同授权限额
contract bond，
contract by deed 契据，契据新式的合同
contract carrier合同运输业，合同承运商
contract clause合同条款
contract costing合同成本计算法
contract financing合同筹资
contracting out
contract labor
contract market合同市场
contract of employment
contract of purchase进货合同
contract of sale销货合同
contract of service，服务合同
contractor订约人，承包商
contract policy合同保险单
contractual liability合同义务
contractual payment合同约定付款
contractual rent合同租金
contractual saving和约储蓄，约定储蓄
contra entry对销分录
contributed capital实缴股本
contributed capital in excess of par value实缴股本的股票溢价
contributed surplus实缴股本盈余
contributed value贡献价值
contribution摊缴股本，分担费用，贡献毛利，捐款，捐献
contribution approach pricing贡献毛利定价法
contribution clause分担条款
contribution costing贡献成本计算法
contribution margin贡献毛益，贡献毛利
contribution margin analysis贡献毛利分析
contribution margin income statement贡献毛利损益表
contribution margin ratio贡献毛利率
contribution margin variance贡献毛利差异
contribution per unit单位贡献毛利
contribution price贡献价格
contribution theory贡献理论
contributory承担连带责任偿还责任者，分担性的，分摊性的
contributory pension plan分担退休金计划
contributory value分担价值
control控制，管制
控制帐户，
control and performance accounting 控制和业绩评价会计
control chart控制图表
control concept会计控制概念
control cost可控制成本
controllable fixed cost可控制固定成本
controllable profit可控制利润
被统制帐户
controlled company受控制公司，
controlled foreign corporation受控制外国公司
controlled market管制市场
controlled price控制价格，管制价格
controller会计主任，主计长
controllership主计长职务，主计长职责
controlling account
controlling company，
controlling-company accounting控股公司会计，母公司会计
控股股权，多数股权
control model控制模型
control risk控制风险
control test控制抽查
convention常规
conventional accounting常规会计
conventional cash flow pattern常规现金流量模式
conventional costing常规成本计算法
conventional income statement常规损益表
conventional lien常规留置权
conventional loan常规贷款
conversion兑换，换算，折算
conversion cost转换成本，
conversion date调换日期，兑换日期
conversion discount兑换折价
conversion issue兑换发行
conversion privilege兑换权利
conversion rate，折算率
conversion right兑换权利，兑换选择权
convertibility 可兑换性
可兑换债券
convertible currency可兑换货币
convertibles可兑换证券
conveyance转让，转让证书
cook 窜改帐目
cooperative合作社
cooperative bank
cooperative enterprise合作企业
coownership共有制，共同所有制
coownership共有公司
coownership of property共有财产
copy副本，副联
copyright royalty版税
core memory磁芯存储器
cornering the market作市挟仓，
corner point角点
corporate accounting 公司会计
corporate anorexia公司厌食症
corporate bylaws公司章程细则
corporate capitalism公司资本主义
corporate charter公司执照
corporate failure公司破产，公司倒闭
corporate finance公司财务
corporate finance net公司财务网
corporate income tax
corporate information website公司信息网站
corporate joint venture合资经营公司
corporate law
corporate liquidation
corporate objective公司目标，
corporate planning公司规划，公司计划
corporate planning model公司计划模型
corporate preference items公司纳税优惠项目
corporate raider公司掠夺者
corporate readjustment公司帐务重新调整
corporate reorganization公司改组
corporate report公司报告
corporate risk公司风险
corporate social accounting公司社会会计
corporate social objective公司社会目标
corporate social report公司社会责任报告
cost-push inflation
cost ratio 成本比率
cost records
cost-recovery method
cost-reduction programs降低成本计划
cost reimbursable contract
cost report
cost responsibility center成本责任中心
cost saving成本节约
cost sheet成本单，成本计算单
cost standard成本标准
cost system成本制度
cost to price ratio成本对售价的比率
cost unit成本单位
cost value成本价值
cost variance成本差异
cost-volume formula成本－业务量公式
cost-volume-profit analysis
cost-volume-profit chart
cosurety，
counterbalancing error
counter-bid
counter claim
counterfeit money
counterfoil
countermand，
countermark标记，符号
counter offer，
counterparty risk
countersign
counter trade
countervailing credit
countervailing tariff，
country quota
coupon security
coupon stripping，
court of auditors
court of bankruptcy
court of claims
court order
court trust
，保证条款
，抵偿；，抵押财产；补进
coverage，保额;
coverage ratio
coverage interest arbitrage
covering entry；
cover into
CPFO Certificate
CPP accounting
crash cost
credit贷方，贷记，，信贷；减免，抵免
credit account
credit agency，信用调查机构
credit agreement
credit analysis
credit analyst
credit application
credit authorization
credit balance
credit card贷记卡，
credit ceiling
credit clearing，信贷清算
credit crunch
credit department
credit entry
credit inflation
credit information interchange
credit instruments，信用票据
credit investigation
credit items
credit limit，
贷款限额，
credit loss
credit manager
credit memorandum
creditors’ committee
creditor’s equity
creditor’s equity ratio
creditor’s ledgr
，付款期限
credit policy
credit purchase
评定信用等级
credit reference
credit-reference agency
credit report
credit sale
credit-sale agreement
credit scoring
credit side
credit slip
credit squeeze
credit status
credit terms
credit transaction，信用业务
credit union信用互助会
credit worthiness信用可靠性
creeping inflation
creeping takeover
criminal fraud，刑事欺诈
criminal investigation，刑事调查
criminal liability
criminal tax penalty
criterion标准
critical path accounting
critical path analysis
cross-allocation method，交互分摊法
cross-border listing
cross-check交叉核对
cross-default clause
crossed check，画线支票
cross-guarantees，交互担保
cross-reference，
cum-coupon
cum-dividend
cum-interest
com-rights附权，
cumulative dividend
cumulative preference share
cumulative preferred stock share
cumulative voting
currency通货，
currency appreciation
currency bloc货币集团
currency clause
currency control
currency convertility
currency deflation
currency depreciation
currency exchange
currency exposure
currency futures
currency inflation
外币购买权，
currency risk
currency indices
current流动的，本期的
current asset
current asset ratio
current asset turnover
current cash equivalent
current cost depreciation
current cost financial statement，现时成本会计报表
current cost income
current cost of goods sold
current cost operating profit
current cost valuation
current debt
current deposit
current expense，经常费用
current funds
current income
current investment
current liability
current/non-current method
current operating income concept
current-outlay cost
current period
current period adjustment
current price现时价格，现时销售价格
current rate method
current ratio
current replacement cost
current return
current selling price
current selling price valuation
现行标准成本
current tax
current taxable income
curtailment削减，
curve fitting
custodial accounting
custodial responsibility
custodian trustee
custody account
custom惯例
customary discount，惯例折扣
customary form
customary price
customer agent客户代理人，
customer default
customer risk
customer’s accounts
customer’s advance
customer’s deposits，客户定金
customer’s ledger
customer’s trade贸易惯例，
customs海关，，惯例，贸易惯例
customs bond
customs classification
customs cooperation council nomenclature
customs declaration
customs drawback
customs duty
customs office
customs preventive officer
customs service
customs tariff，关税税率
customs valuation
截止日期，截帐日期
cut off errors，截帐误差
cut off point
cut off rate
cut off statement 截止报表，
cyber investment
cyberspace
cycle billing
cyclical fluctuations周期性波动
cyclical indicator
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