cost 成本
cost method 成本法
cost of acquisition 購買成本，收買成本，購并成本
cost of an investment 投資成本
cost of conversion 加工成本，轉(zhuǎn)換成本
cost of disposal 處置成本
cost of goods sold 銷貨成本
cost of inventorise 存貨成本
cost of labor 人工成本
cost of purchase 采購成本
cost of sales 銷售成本
cost of sales method 銷售成本法
cost recovery approach 成本收回法
cost saving 成本節(jié)省
cost-plus contract 成本加成合同
cost-plus method 成本加成法
cost of acquisition 購買成本
cost of meterial 材料成本
cost of registering 注冊費(fèi)用
cost to complete 完工尚需發(fā)生的成本
counterparty 對應(yīng)方
credit 貸記；貸項(xiàng)
credit facilities 信用便利
credit risk 信用風(fēng)險(xiǎn)
credit term 賒銷期限
creditor 債權(quán)人
creditworthiness 信用可靠度
cumulative preference dividends 累計(jì)優(yōu)先股股利
cumulative preferred share 累計(jì)優(yōu)先股
currency risk 貨幣風(fēng)險(xiǎn)
currency swap 貨幣互換
currency translation differences 貨幣折算差額
current and expected profitability 當(dāng)期和預(yù)期盈利能力
current assets 流動(dòng)資產(chǎn)
current cost 現(xiàn)行成本
current cost approach 現(xiàn)行成本法
current cost financial statements 現(xiàn)行成本財(cái)務(wù)報(bào)表
current interest rate 現(xiàn)行利率
current investments 短期投資
current liabilities 流動(dòng)負(fù)債
current obligation 現(xiàn)時(shí)義務(wù)
current period 當(dāng)期
current salary approch 當(dāng)期工資法
current service cost 當(dāng)期服務(wù)成本
current tax 當(dāng)期稅金
curtailment 縮減
customer loyalty 顧客信賴，顧客忠誠
date of acquisition 購買日，收買日，并購日
date of contribution 出資日
date of report 報(bào)告日
date of the valuation 評估日
day-to-day activity 日?；顒?dòng)
dealing securities 交易性證券
debt default 債務(wù)拖欠
debt instrument 債務(wù)性工具
debt security 債務(wù)性證券
debt-equity ratio 債務(wù)－權(quán)益比
decline 下跌
deductible temporary differences 可抵扣暫時(shí)性差異
default 違約
deferral method 遞延法
deferred compensation 遞延酬勞
deferred compensation arrangement 遞延酬勞安排
deferred foreign exchange gain or loss 遞延匯兌損益
deferred income 遞延收益
deferred payment 遞延付款
deferred payment terms 遞延付款條件
deferred revenue 遞延收入
deferred tax asset 遞延所得稅資產(chǎn)
deferred tax liabilities 遞延所得稅負(fù)債
deferred taxes 遞延所得稅
defined benefit liability 設(shè)定受益負(fù)債
defined benefit obligation 設(shè)定受益義務(wù)
defined benefit plans 設(shè)定受益計(jì)劃
defined contribution plans 設(shè)定提存計(jì)劃
degree of comparability 可比程度
delivery 交付，交割，交貨，送達(dá)
demand deposits 活期存款
demonstrably committed 明確承諾
deposit withdrawal 提取存款
depreciable amount 應(yīng)折舊金額
depreciable asset 應(yīng)折舊資產(chǎn)
depreciation 折舊
depreciation method 折舊方法
depreciation rate 折舊率
derecognise (a financial instrument) 終止確認(rèn)（某一金融工具）
derecognition 終止確認(rèn)
derivate financial instrument 衍生金融工具
derivative 衍生工具
designate 指定
development costs 開發(fā)費(fèi)用
development expenditure 開發(fā)支出
development phrase 開發(fā)階段
diluted earnings per share 稀釋每股收益
dilutive 稀釋
dilutive option 稀釋選擇權(quán)
dilutive potential ordinary share 稀釋性潛在普通股
diminishing balance method 余額遞減折舊法
direct effect 直接影響
direct increment costs 直接增量成本
direct investment 直接投資
direct labor 直接人工