collateralised borrowing 抵押借款
collectability 可收回性
collection cost 收帳費(fèi)用
combination of shares 并股
combine 合并
combined entity 合并實體
combined result 合并經(jīng)營結(jié)果
combining and segmenting construction contract 合并和分立的建造合同
combining enterprise 參與合并的企業(yè)
commission 傭金
commitment 承諾
commitment fee 承諾費(fèi)，承約費(fèi)
commodity contract 商品合同
commodity future contract 商品期貨合同
commodity-based contract 以商品為基礎(chǔ)的合同
common share 普通股
comparability 可比性
comparable uncontrolled price method 不加控制的可比價格法
comparative period 比較期限
compensated absences 帶薪缺勤
compensation 補(bǔ)償，報酬
compound instrument 復(fù)合金融工具
computer software 計算機(jī)軟件
concentration of credit risk 信用風(fēng)險集中
concentration of risk 風(fēng)險集中
consideration 對價
consistency 一致性
consolidated balance sheet 合并資產(chǎn)負(fù)債表
consolidated financial statements 合并財務(wù)報表
consolidated group 合并集團(tuán)
consolidated income statement 合并收益表
consolidation 合并
consolidation of shares 并股
consolidation procedure 合并程序
constant rate of return 固定回報率
construction contract 建造合同
construction overhead 施工間接費(fèi)用
constructive obligation 推定義務(wù)
consumable 易耗品
contingencies 或有事項
contingent asset 或有資產(chǎn)
contingent commitments 或有承諾
contingent gains 或有利得
contingent liabilities 或有負(fù)債
contingent losses 或有損失
contingent rental 或有租金
contingent issuable shares 或有可發(fā)行股
contract 合同，合約
contractor 承包商
contractual obligation 合同義務(wù)
contractual provision 合同條款
contractual right 合同權(quán)利
contribute 注資，出資
contribution 出資，提存金
control 控制
convention 慣例
conversion option 轉(zhuǎn)換期權(quán)
conversion right 轉(zhuǎn)換權(quán)
convert 轉(zhuǎn)換
convertible 可轉(zhuǎn)換
convertible bonds 可轉(zhuǎn)換債券
copyright 版權(quán)
corporate assets 總部資產(chǎn)
corridor 區(qū)間