常用会计词汇英译汉-c

　　call 催缴股款

　　called-up capital 己催缴股本

　　calls in arrear 欠付催缴股款

　　capital 资本

　　capital employed 动用资金

　　capital expenditure 资本支出

　　capital redemption reserve fund 赎回资本准备金

　　cash book 现金日记簿

　　cash discount 现金折扣

　　cash in hand 手存现金

　　closing stock 期未存货

　　compensating error 抵销性错误

　　complete reversal of entries 记帐时借贷方互调

　　conservatism 稳健保守

　　consignee 承销人

　　consignment 寄销

　　consignment account 寄销帐

　　consignor 寄销人

　　consistency 一贯原则

　　contingent liability 或有负债

　　contra 对销

　　cost accounting 成本会计

　　cost of goods sold 销货成本

　　credit 贷方

　　credit advice 贷项通知单(银行用)

　　credit note 贷项通知单

　　credit period allowed to trade debtors 应收帐款赊帐期限

　　credit period received form trade creditors 应付帐款赊帐期限

　　creditor 债权人

　　creditors ledger 应付帐款分类帐

　　creditors ledger control account 应付帐款分类帐统制帐户

　　current assets 流动资产

　　current liabilities 流动负债

　　current ratio 流动比率