Call provision 提前贖回條款
Capital 資產(chǎn)
Capital lease 資本租賃
Capital structure 資本結(jié)構(gòu)
Capital structure leverage 資本結(jié)構(gòu)杠桿
Capitalization ratios 資本比率
Capitalize 資本化
Cash discount 現(xiàn)金折扣
Cash equivalent 現(xiàn)金等價物
Cash flow 現(xiàn)金流
Cash flow accounting 現(xiàn)金流量法會計
Cash flow from financing 籌資產(chǎn)生的現(xiàn)金流量
Cash flow from investing 投資產(chǎn)生的現(xiàn)金流量
Cash flow from operations 經(jīng)營產(chǎn)生的現(xiàn)金流量
Cash flow projection 現(xiàn)金項目
Cash management 現(xiàn)金管理
Certificate of deposit 存款單
Certified public accountant 注冊會計師
Classified balance sheet 分類資產(chǎn)負(fù)債閉
Clean audit opinion 無保留意見
Collateral 抵押品, 擔(dān)保品
Collection period 商業(yè)票據(jù)
Common earnings leverage 普通收入杠桿
Common stock 普通股
Common-size financial statements
Compensating balance 抵銷余額
Conservatism 穩(wěn)健
Consignment 寄銷品
Consistency 連續(xù)性
Consolidated financial statements 合并財務(wù)報表
Contingency 或有事項
Contingent liability 或有負(fù)債
Contra account 對銷賬戶
Contributed capital 實繳資本
Controlling interest 控股權(quán)益
Convertible bonds 可轉(zhuǎn)換債券
Copyright 版權(quán)
Corporation 公司
Cost 成本
Cost expiration 成本耗用
Cost method 成本法
Cost of capital 資金成本
Cost of goods sold 銷貨成本
Covenant 契約
CPA certified public accountant 注冊會計師
Credit quality 信用程度
Credit rating 信用評級
Credit terms 信用條件
Creditor 債權(quán)人
Cumulative preferred stock 累積優(yōu)先股
Current assets 流動資產(chǎn)
Current cost 現(xiàn)行成本
Current liabilities 流動負(fù)債
Current maturity of long-term debts 即將到期的長期負(fù)債
Current ratio 流動比率