A (44)audit report 审计报告
A (45)auditing standards 审计准则
A (46)authorized share capital 额定股本
A (47)available hours 可用小时
A (48)avoidable costs 可避免成本
B (49)back-to-back loan 易币贷款
B (50)backflush accounting 倒退成本计算
B (51)bad debts 坏帐
B (52)bad debts ratio 坏帐比率
B (53)bank charges 银行手续费
B (54)bank overdraft 银行透支
B (55)bank reconciliation 银行存款调节表
B (56)bank statement 银行对帐单
B (57)bankruptcy 破产
B (58)basis of apportionment 分摊基础
B (59)batch 批量
B (60)batch costing 分批成本计算
B (61)beta factor B(市场)风险因素
B (62)bill 帐单
B (63)bill of exchange 汇票
B (64)bill of landing 提单
B (65)bill of materials 用料预计单
B (66)bill payable 应付票据
B (67)bill receivable 应收票据
B (68)bin card 存货记录卡
B (69)bonus 红利
B (70)book-keeping 薄记
B (71)Boston classification 波士顿分类
B (72)breakeven chart 保本图
B (73)breakeven point 保本点
B (74)breaking-down time 复位时间
B (75)budget 预算
B (76)budget center 预算中心
B (77)budget cost allowance 预算成本折让
B (78)budget manual 预算手册
B (79)budget period 预算期间
B (80)budgetary control 预算控制
B (81)budgeted capacity 预算生产能力
B (82)burden 制造费用
B (83)business center 经营中心
B (84)business entity 营业个体
B (85)business unit 经营单位
B (86)buy-out management 管理性购买产权
B (87)by-product 副产品
C (88)called-up share capital 催缴股本
C (89)capacity 生产能力
C (90)capacity ratios 生产能力比率
C (91)capital 资本
C (92)capital assets pricing model 资本资产计价模式
C (93)capital commitment 承偌资本
C (94)capital employed 已运用的资本
C (95)capital expenditure 资本支出
C (96)capital expenditure authorization 资本支出核准
C (97)capital expenditure control 资本支出控制
C (98)capital expenditure proposal 资本支出申请
C (99)capital funding planning 资本基金筹集计划
C (100)capital gain 资本收益
C (101)capital investment appraisal 资本投资评估
C (102)capital maintenance 资本保全
C (103)capital resource planning 资本资源计划
C (104)capital surplus 资本盈余
C (105)capital turnover 资本周转率
C (106)card 记录卡
C (107)cash 现金
C (108)cash account 现金帐户
C (109)cash book 现金帐薄
C (110)cash cow 金牛产品
C (111)cash flow 现金流量
C (112)cash discounted 现金贴现
C (113)cash flow budget 现金流量预算
C (114)cash flow statement 现金流量表
C (115)cash ledger 现金分类帐
C (116)cash limit 现金限额
C (117)CCA 现时成本会计
C (118)center 中心
C (119)changeover time 变更时间
C (120)chartered entity 特许经济个体
C (121)cheque 支票
C (122)cheque register 支票登记薄
C (123)coin analysis 零钱分类
C (124)classification 分类
C (125)clock card 工时卡
C (126)code 代码
C (127)commitment accounting 承偌确认会计
C (128)common cost 共同成本
C (129)company limited by guarantee 有限担保责任公司
C (130)company limited shares 股份有限公司
C (131)competitive position 竞争能力状况
C (132)concept 概念
C (133)conglomerate 跨行业企业
C (134)consistency concept 一致性概念
C (135)consolidated accounts 合并报表
C (136)consolidation accounting 合并会计
C (137)consortium 财团
C (138)contingency plan 应急计划
C (139)contingent liabilities 或有负债
C (140)continuous operation 连续生产
C (141)contra 抵消
C (142)contract cost 合同成本
C (143)contract costing 合同成本计算
C (144)contribution 贡献毛益
C (145)contribution ventre 贡献中心
C (146)contribution chart 贡献图
C (147)contribution per unit of limiting factor ration 单位限定因素的贡献毛益比率
C (148)contribution to sales ration 贡献毛益对销售比率
C (149)control 控制
C (150)control account 控制帐户
C (151)control limits 控制限度
C (152)controllability concept 可控制概念
C (153)controllable cost 可控制成本
C (154)conversion cost 加工成本
C (155)convertible loan stock 来源：www.examda.com 可转换为股票的贷款
C (156)corporate appraisal 公司评估
C (157)corporate planning 公司计划
C (158)corporate social reporting 公司社会报告
C (159)corporation 股份公司
C (160)cost 成本
C (161)cost account 成本帐户
C (162)cost accounting 成本会计
C (163)cost accounting manual 成本手册
C (164)cost accounts calendar 成本报表的日历时间
C (165)cost adjustment 成本调整
C (166)cost allocation 成本分配
C (167)cost apportionment 成本分摊
C (168)cost attribution 成本归属
C (169)cost audit 成本审计
C (170)cost behaviour 成本性态
C (171)cost benefit analysis 成本效益分析
C (172)cost center 成本中心
C (173)cost driver 成本动因
C (174)cost of capital 资本成本
C (175)cost of conformance 相符成本
C (176)cost of goods sold 销货成本
C (177)cost of non-conformance 非相符成本
C (178)cost of sales 销售成本
C (179)cost reduction 成本降低
C (180)cost structure 成本结构
C (181)cost unit 成本单位
C (182)cost-volume-profit analysis(CVP) 本量利分析
C (183)costing 成本计算
C (184)CPP 现时购买力会计
C (185)credit note 贷项通知
C (186)credit report 信贷报告书
C (187)creditor 债权人
C (188)creditor days ratio 应付帐款天数率
C (189)creditors ledger 应付帐款分类帐
C (190)critical event 关键事项
C (191)critical path 关键路线
C (192)cumulative preference shares 累积优先股
C (193)current account 往来帐户
C (194)current asset 流动资产
C (195)current cost accounting 现时成本会计
C (196)current liabilities 流动负债
C (197)current purchasing power accounting 现时购买力会计
C (198)current ration 流动比率
C (199)cut-off 截止
C (200)CVP 本量利分析
C (201)cycle time 周转时间
C (88)called-up share capital 催缴股本
C (89)capacity 生产能力
C (90)capacity ratios 生产能力比率
C (91)capital 资本
C (92)capital assets pricing model 资本资产计价模式
C (93)capital commitment 承偌资本
C (94)capital employed 已运用的资本
C (95)capital expenditure 资本支出
C (96)capital expenditure authorization 资本支出核准
C (97)capital expenditure control 资本支出控制
C (98)capital expenditure proposal 资本支出申请
C (99)capital funding planning 资本基金筹集计划
C (100)capital gain 资本收益
C (101)capital investment appraisal 资本投资评估
C (102)capital maintenance 资本保全
C (103)capital resource planning 资本资源计划
C (104)capital surplus 资本盈余
C (105)capital turnover 资本周转率
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