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(jià)物

Cash flow 現(xiàn)金流

Cash flow accounting 現(xiàn)金流量法會(huì)計(jì)

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(xiàng)目

Cash management 現(xiàn)金管理

Certificate of deposit 存款單

Certified public accountant 注冊會(huì)計(jì)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(cái)務(wù)報(bào)表

Contingency 或有事項(xiàng)

Contingent liability 或有負(fù)債

Contra account 對銷賬戶

Contributed capital 實(shí)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(huì)計(jì)師

Credit quality 信用程度

Credit rating 信用評(píng)級(jí)

Credit terms 信用條件

Creditor 債權(quán)人

Cumulative preferred stock 累積優(yōu)先股

Current assets 流動(dòng)資產(chǎn)

Current cost 現(xiàn)行成本

Current liabilities 流動(dòng)負(fù)債

Current maturity of long-term debts 即將到期的長期負(fù)債

Current ratio 流動(dòng)比率