财务术语的中英对照

Charges 费用
Charge for remittances 汇款手续费
Charter 营业执照
Chartered accountant 会计师
Chattles 动产
Check 支票
Checkbook stub 支票存根
Closed account 已结清帐户
Closing 结算
Closing entries 结账记录
Closing stock 期末存货
Closing the book 结账
Columnar journal 多栏日记账
Combination 联合
Commission 佣金
Commodity 商品
Common stock 普通股
Company 公司
Compensation 赔偿
Compound interest 福利
Consignee 承销人
Consignment 寄销
Consignor 寄销人
Consolidated balance sheet 合并资产负债表
Consolidated profit and loss account 合并损益表
Consolidation 合并
Construction cost 营建成本
Construction revenue 营建收入
Contract 合同
Control account 统制账户
Copyright 版权
Corporation 公司
Cost 成本
Cost accounting 成本会计
Cost of labor 劳工成本
Cost of production 生产成本
Cost of manufacture 制造成本
Cost of sales 销售成本
Cost price 成本价格
Credit 贷方
Credit note 收款通知单
Creditor 债权人
Crossed check 横线支票
Current account 往来活期账户
Current asset 流动资产
Current liability 流动负债
Current profit and loss 本期损益


Debit 借方
Debt 债务
Debtor 债务人
Deed 契约
Deferred assets 递延资产
Deferred liabilities 递延负债
Delivery 交货
Delivery expense 送货单
Delivery order 出货单
Demand draft 即期汇票
Demand note 即期票据
Demurrage charge 延期费
Deposit 存款
Deposit slip 存款单
Depreciation 折旧
Direct cost 直接成本
Direct labor 直接人工
Director 董事
Discount 折扣
Discount on purchase 进货折扣
Discount on sale 销售折扣
Dishonoured check 退票
Dissolution 解散
Dividend 股利
Dividend payable 应付股利
Documentary bill 押汇汇票
Documents 单据
Double entry bookkeeping 复式簿记