| cable TV network | 有線電視網(wǎng)絡 |
| cable | 電纜 |
| cancelability | 可撤銷性 |
| cancelable | 可撤銷的 |
| capacity | 資格 |
| Capital | 股本 |
| Capital income | 資本收益 |
| Capital outlay | 資本支出 |
| Capital stock | 股本 |
| Capital stock certificate | 股票 |
| capital allocation | 資本分派 |
| capital constraint | 資金掣肘 |
| capital contribution | 出資額 |
| capital cost | 資本費用 |
| capital expenditure | 基建費用 |
| capital lease | 融資租賃協(xié)議 |
| capital market | 資本市場 |
| capitalize | 資本化 |
| captive finance company | 專屬金融公司 |
| captives | 專屬公司 |
| carrying amount | 維持費用 |
| carrying value | 賬面結(jié)存價值 |
| Carried down | 移后 |
| Carried forward | 移下一頁 |
| case law | 案例法 |
| cash collatera1 | 現(xiàn)金抵押 |
| cash election | 現(xiàn)金選擇 |
| cash flow coverage ratio | 現(xiàn)金流償債能力比率 |
| cash flow | 現(xiàn)金流 |
| Cash | 現(xiàn)金 |
| Cash account | 現(xiàn)金賬戶 |
| Cash in bank | 存銀行現(xiàn)金 |
| Cash on delivery | 交貨收款 |
| Cash on hand | 庫存現(xiàn)金 |
| Cash payment | 現(xiàn)金支付 |
| Cash purchase | 現(xiàn)購 |
| Cash sale | 現(xiàn)沽 |
| Cashier | 出納員 |
| Cashiers check | 本票 |
| cash receipts and cash applications | 現(xiàn)金收入及現(xiàn)金運用 |
| casualty value | 要因價值（指租賃物毀壞或滅失時承租人應付的賠償金額） |
| casualty | 災變、事故 |
| CAT(computer-added tomograph) | 依靠電腦的層析 X 射線攝影機 |
| category | 種類 |
| causal sale | 偶然銷售 |
| Copyright | 版權(quán) |
| Corporation | 公司 |
| Cost | 成本 |
| Cost accounting | 成本會計 |
| Cost of labor | 勞工成本 |
| Cost of production | 生產(chǎn)成本 |
| Cost of manufacture | 制造成本 |
| Cost of sales | 銷售成本 |
| Cost price | 成本價格 |
| Credit | 貸方 |
| Credit note | 收款通知單 |
| Creditor | 債權(quán)人 |
| Crossed check | 橫線支票 |
| Current account | 往來活期賬戶 |
| Current asset | 流動資產(chǎn) |
| Current liability | 流動負債 |
| Current profit and loss | 本期損益 |
| ceiling | 上限 |
| cellular(mobile) | 移動通信 |
| central authority | 中央集權(quán) |
| certificate of acceptance | 接受證書、驗收證書 |
| certificate of participation | 共享證書 |
| certificate | 證書 |
| Certificate of deposit | 存款單折 |
| Certificate of indebtedness | 借據(jù) |
| Certified check | 保付支票 |
| Certified public accountant | 會計師 |
| charitable trust | 公益信托 |
| Charges | 費用 |
| Charge for remittances | 匯款手續(xù)費 |
| Charter | 營業(yè)執(zhí)照 |
| Chartered accountant | 會計師 |
| chattel mortgage | 動產(chǎn)抵押 |
| chattel paper | 動產(chǎn)文據(jù) |
| Chattles | 動產(chǎn) |
| checking account | 存款支票戶 |
| checklists | 審核內(nèi)容清單 |
| Check | 支票 |
| Checkbook stub | 支票存根 |
| circuit board | 線路板 |
| civil and commercial law | 民商法 |
| Civil Code | （德國）民法典 |
| civil law country | （歐洲大陸各國的）大陸法系國家 |
| claim | 權(quán)利要求 |
| classes | 級別 |
| classification criteria | 歸類標準 |
| classification determination | 類別的確定 |
| classification indicators | 分類指標 |
| classification of leases | 租賃協(xié)議分類 |
| classification opinion | 分類觀點 |
| classification process | 歸類過程 |
| clawback | (用附加稅)填補（福利開支） |
| client | 顧客 |
| clinic | 診所 |
| Closed account | 已結(jié)清帳戶 |
| Closing | 結(jié)算 |
| Closing entries | 結(jié)賬記錄 |
| Closing stock | 期末存貨 |
| Closing the book | 結(jié)賬 |
| collateral agent | 副代理人 |
| Columnar journal | 多欄日記賬 |
| collateral tracking system | 抵押物跟蹤制度 |
| collateral value | 抵押物價值 |
| collateralized by third party medical receivables due | 以第三方到期醫(yī)療應收款作為質(zhì)押 |
| collateral | 抵押物 |
| collect and disburse | 收取和支付 |
| collectibility | 可收回程度 |
| collection | 托收 |
| Combination | 聯(lián)合 |
| Commission | 傭金 |
| Commodity | 商品 |
| Common stock | 普通股 |
| Company | 公司 |
| Compensation | 賠償 |
| Compound interest | 福利 |
| comfort level | 方便程度 |
| commerce clause | 商務條款 |
| commercial risk | 商業(yè)風險 |
| commercial terms | 商業(yè)條款 |
| commissions | 傭金 |
| commitment | 承諾 |
| common carriage | 通用車隊 |
| common law country | （英美等）海洋法系國家 |
| common trust | 共同信托 |
| commonality | 通用性 |
| compensate | 補償 |
| competitive risk | 競爭風險 |
| competitor | 競爭者 |
| complex finance leases | 復雜的融資租賃 |
| comprehensive income | 綜合收入 |
| comptroller | 審計官 |
| computer | 計算機 |
| conceptual difference | 概念上的差別 |
| concession period | 持有特許權(quán)的期間 |
| concession | 讓步、特許 |
| conclusion | 結(jié)論 |
| conditional sales agreement | 附條件銷售協(xié)議 |
| conditions of usage | 使用條件 |
| conduit structure | 管道結(jié)構(gòu)(的公司) |
| confidentiality | 保密性 |
| configure | 改裝 |
| conflict | 沖突 |
| Consignee | 承銷人 |
| Consignment | 寄銷 |
| Consignor | 寄銷人 |
| Consolidated balance sheet | 合并資產(chǎn)負債表 |
| Consolidated profit and loss account | 合并損益表 |
| Consolidation | 合并 |
| Construction cost | 營建成本 |
| Construction revenue | 營建收入 |
| Contract | 合同 |
| Control account | 統(tǒng)制賬戶 |
| connectivility | （信息傳遞中的）可連通性 |
| consensual or non-consensual lien | 同意或非經(jīng)同意的留置權(quán) |
| consent | 同意 |
| consideration | 對價 |
| consolidation | 合并 |
| constructive acceptance of collateral | 抵押物的指定接受 |
| constructive sale | 推定出售 |
| consulting and advisory services | 咨詢及顧問服務 |
| Consumer Credit Act | （德國）消費者信用法 |
| consumer price index | 消費者價格指數(shù) |
| consumer secured transaction | 消費者有擔保交易 |
| consumer transaction | 消費者交易 |
| consumption tax | 消費稅 |
| container | 集裝箱 |
| contingent rental | 隨機租金 |
| contingent rents | 隨機租金 |
| continuation beyond the termination date | 終止日后的接續(xù) |
| continuous and close customer contact | 同客戶持續(xù)而緊密的接觸 |
| contract maintenance | （對設備的）合同維修 |
| contract origination | 合同開發(fā) |
| contract pool | 合同池 |
| contract portfolio | 合同組合 |
| contract sales | 合同出售 |
| contracting cost | 締約成本 |
| contracting states | 締約國 |
| contracts for services | 服務合同 |
| contractual provisions | 合同條款 |
| contributions | 出資 |
| Convention on the Recognition and Enforcement of Foreign Arbitral Award | 承認和執(zhí)行外國仲裁裁決公約 |
| convention | 公約 |
| converted subordinated notes | 可轉(zhuǎn)換次級票據(jù) |
| convincing case | 有說服力的案例 |
| core framework | 核心框架 |
| corporate aircraft | 公務（飛）機 |
| corporate debt market | 公司債市場 |
| corporate guarantees | 公司擔保 |
| corporate income tax | 公司所得稅 |
| corporation | 公司 |
| correlation | 相關性 |
| cost of capital | 資金成本 |
| cost of funds | 籌資成本 |
| cost of sale | 銷售成本 |
| coterminous rate | 同期利率 |
| counsel | 律師 |
| counterclaim | 反訴 |
| counterpart | 副本 |
| course of dealing and usage of trade | 交易習慣和貿(mào)易慣例 |
| covenants | 契約 |
| coverage | （保險中的）險別 |
| crane | 起重機 |
| credit and liquidity enhancement | 信用及流動性增級 |
| credit card receivables | 信用卡應收款 |
| credit card | 信用卡 |
| credit development | 信用變化 |
| credit enhancement | 信用增級 |
| credit history and profile | 信用記錄和規(guī)模 |
| credit rating | 信用等級 |
| credit risk allocation and management | 信用風險的分攤及管理 |
| credit risk | 信用風險 |
| credit underwriting process | 信用擔保程序 |
| credit-based lessor | 立足于信用的出租人 |
| credit-oriented lessor | (經(jīng)營租賃中的)信貸導向型出租人 |
| creditors | 債權(quán)人 |
| creditworthiness | 信譽 |
| criterion | （衡量用的）標準 |
| critical goals | 關鍵性目標 |
| cross-border funding | 跨境融資 |
| currency risk | 貨幣風險 |
| current and non-current liabilities | 當期及非當期負債 |
| current ratio | 流動比率 |
| current realization | 即期實現(xiàn) |
| cushion | 緩沖 |
| customer contact | 客戶聯(lián)系 |
| customer's purchase cycle | 客戶的購買周期 |
| customers | 客戶 |
| cable TV network | 有線電視網(wǎng)絡 |
| cable | 電纜 |
| cancelability | 可撤銷性 |
| cancelable | 可撤銷的 |
| capacity | 資格 |
| capital allocation | 資本分派 |
| capital constraint | 資金掣肘 |
| capital contribution | 出資額 |
| capital cost | 資本費用 |
| capital expenditure | 基建費用 |
| capital lease | 融資租賃協(xié)議 |
| capital market | 資本市場 |
| capitalize | 資本化 |
| captive finance company | 專屬金融公司 |
| captives | 專屬公司 |
| carrying amount | 維持費用 |
| carrying value | 賬面結(jié)存價值 |
| case law | 案例法 |
| cash collatera1 | 現(xiàn)金抵押 |
| cash election | 現(xiàn)金選擇 |
| cash flow coverage ratio | 現(xiàn)金流償債能力比率 |
| cash flow | 現(xiàn)金流 |
| cash receipts and cash applications | 現(xiàn)金收入及現(xiàn)金運用 |
| casualty value | 要因價值（指租賃物毀壞或滅失時承租人應付的賠償金額） |
| casualty | 災變、事故 |
| CAT(computer-added tomograph) | 依靠電腦的層析 X 射線攝影機 |
| category | 種類 |
| causal sale | 偶然銷售 |
| ceiling | 上限 |
| cellular(mobile) | 移動通信 |
| central authority | 中央集權(quán) |
| certificate of acceptance | 接受證書、驗收證書 |
| certificate of participation | 共享證書 |
| certificate | 證書 |
| charitable trust | 公益信托 |
| chattel mortgage | 動產(chǎn)抵押 |
| chattel paper | 動產(chǎn)文據(jù) |
| checking account | 存款支票戶 |
| checklists | 審核內(nèi)容清單 |
| circuit board | 線路板 |
| civil and commercial law | 民商法 |
| Civil Code | （德國）民法典 |
| civil law country | （歐洲大陸各國的）大陸法系國家 |
| claim | 權(quán)利要求 |
| classes | 級別 |
| classification criteria | 歸類標準 |
| classification determination | 類別的確定 |
| classification indicators | 分類指標 |
| classification of leases | 租賃協(xié)議分類 |
| classification opinion | 分類觀點 |
| classification process | 歸類過程 |
| clawback | (用附加稅)填補（福利開支） |
| client | 顧客 |
| clinic | 診所 |
| collateral agent | 副代理人 |
| collateral tracking system | 抵押物跟蹤制度 |
| collateral value | 抵押物價值 |
| collateralized by third party medical receivables due | 以第三方到期醫(yī)療應收款作為質(zhì)押 |
| collateral | 抵押物 |
| collect and disburse | 收取和支付 |
| collectibility | 可收回程度 |
| collection | 托收 |
| comfort level | 方便程度 |
| commerce clause | 商務條款 |
| commercial risk | 商業(yè)風險 |
| commercial terms | 商業(yè)條款 |
| commissions | 傭金 |
| commitment | 承諾 |
| common carriage | 通用車隊 |
| common law country | （英美等）海洋法系國家 |
| common trust | 共同信托 |
| commonality | 通用性 |
| compensate | 補償 |
| competitive risk | 競爭風險 |
| competitor | 競爭者 |
| complex finance leases | 復雜的融資租賃 |
| comprehensive income | 綜合收入 |
| comptroller | 審計官 |
| computer | 計算機 |
| conceptual difference | 概念上的差別 |
| concession period | 持有特許權(quán)的期間 |
| concession | 讓步、特許 |
| conclusion | 結(jié)論 |
| conditional sales agreement | 附條件銷售協(xié)議 |
| conditions of usage | 使用條件 |
| conduit structure | 管道結(jié)構(gòu)(的公司) |
| confidentiality | 保密性 |
| configure | 改裝 |
| conflict | 沖突 |
| connectivility | （信息傳遞中的）可連通性 |
| consensual or non-consensual lien | 同意或非經(jīng)同意的留置權(quán) |
| consent | 同意 |
| consideration | 對價 |
| consolidation | 合并 |
| constructive acceptance of collateral | 抵押物的指定接受 |
| constructive sale | 推定出售 |
| consulting and advisory services | 咨詢及顧問服務 |
| Consumer Credit Act | （德國）消費者信用法 |
| consumer price index | 消費者價格指數(shù) |
| consumer secured transaction | 消費者有擔保交易 |
| consumer transaction | 消費者交易 |
| consumption tax | 消費稅 |
| container | 集裝箱 |
| contingent rental | 隨機租金 |
| contingent rents | 隨機租金 |
| continuation beyond the termination date | 終止日后的接續(xù) |
| continuous and close customer contact | 同客戶持續(xù)而緊密的接觸 |
| contract maintenance | （對設備的）合同維修 |
| contract origination | 合同開發(fā) |
| contract pool | 合同池 |
| contract portfolio | 合同組合 |
| contract sales | 合同出售 |
| contracting cost | 締約成本 |
| contracting states | 締約國 |
| contracts for services | 服務合同 |
| contractual provisions | 合同條款 |
| contributions | 出資 |
| Convention on the Recognition and Enforcement of Foreign Arbitral Award | 承認和執(zhí)行外國仲裁裁決公約 |
| convention | 公約 |
| converted subordinated notes | 可轉(zhuǎn)換次級票據(jù) |
| convincing case | 有說服力的案例 |
| core framework | 核心框架 |
| corporate aircraft | 公務（飛）機 |
| corporate debt market | 公司債市場 |
| corporate guarantees | 公司擔保 |
| corporate income tax | 公司所得稅 |
| corporation | 公司 |
| correlation | 相關性 |
| cost of capital | 資金成本 |
| cost of funds | 籌資成本 |
| cost of sale | 銷售成本 |
| coterminous rate | 同期利率 |
| counsel | 律師 |
| counterclaim | 反訴 |
| counterpart | 副本 |
| course of dealing and usage of trade | 交易習慣和貿(mào)易慣例 |
| covenants | 契約 |
| coverage | （保險中的）險別 |
| crane | 起重機 |
| credit and liquidity enhancement | 信用及流動性增級 |
| credit card receivables | 信用卡應收款 |
| credit card | 信用卡 |
| credit development | 信用變化 |
| credit enhancement | 信用增級 |
| credit history and profile | 信用記錄和規(guī)模 |
| credit rating | 信用等級 |
| credit risk allocation and management | 信用風險的分攤及管理 |
| credit risk | 信用風險 |
| credit underwriting process | 信用擔保程序 |
| credit-based lessor | 立足于信用的出租人 |
| credit-oriented lessor | (經(jīng)營租賃中的)信貸導向型出租人 |
| creditors | 債權(quán)人 |
| creditworthiness | 信譽 |
| criterion | （衡量用的）標準 |
| critical goals | 關鍵性目標 |
| cross-border funding | 跨境融資 |
| currency risk | 貨幣風險 |
| current and non-current liabilities | 當期及非當期負債 |
| current ratio | 流動比率 |
| current realization | 即期實現(xiàn) |
| cushion | 緩沖 |
| customer contact | 客戶聯(lián)系 |
| customer's purchase cycle | 客戶的購買周期 |
| customers | 客戶 |
| capm | 資本資產(chǎn)計價模式 |
| cca | 現(xiàn)時成本會計 |
| cpp | 現(xiàn)時購買力會計 |
| cvp | 成本—數(shù)量—利潤分析（本量利分析） |
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