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财务会计类专业术语(二)2013.08.28

carrying amount 账面金额 carrying back a tax loss 可抵扣(应税利润额的)亏损抵前 cash 现金 cash basis 收付实现制 cash equivalents 现金等价物 cash flow 现金流量 cash flow risk 现金流量风险 cash flow statements 现金流量表 cash generating unit 现金产出单元 cash in banks 银行存款 cash inflow 现金流入 cash on hand 库存现金 cash outflow 现金流出 certificates of deposit 存单 changes in accounting policies 会计政策变更 changes in financial position 财务状况变动 charge against 借记;计入 chief executive officer 首席执行官,行政总裁,总经理 class of assets 资产类别 classification 分类,归类 clearing house 清算所 closing rate 期末汇率 collateral 抵押品 collateralised borrowing 抵押借款 collectability 可收回性 collection cost 收帐费用 combination of shares 并股 combine 合并 combined entity 合并实体 combined result 合并经营结果 combining and segmenting construction contract