(78) Budget manual 預(yù)算手冊
(79) Budget period 預(yù)算期間
(80) Budgetary control 預(yù)算控制
(81) Budgeted capacity 預(yù)算生產(chǎn)能力
(82) Burden 制造費(fèi)用
(83) Business center 經(jīng)營中心
(84) Business entity 營業(yè)個(gè)體
(85) Business unit 經(jīng)營單位
(86) Buy-out management 管理性購買產(chǎn)權(quán)
(87) By-product 副產(chǎn)品
(88) called-up share capital 催繳股本
(89) Capacity 生產(chǎn)能力
(90) Capacity ratios 生產(chǎn)能力比率
(91) Capital 資本
(92) Capital assets pricing model 資本資產(chǎn)計(jì)價(jià)模式
(93) Capital commitment 承偌資本
(94) Capital employed 已運(yùn)用的資本
(95) Capital expenditure 資本支出
(96) Capital expenditure authorization 資本支出核準(zhǔn)
(97) Capital expenditure control 資本支出控制
(98) Capital expenditure proposal 資本支出申請
(99) Capital funding planning 資本基金籌集計(jì)劃
(100) capital gain 資本收益
(101) capital investment appraisal 資本投資評估
(102) capital maintenance 資本保全
(103) capital resource planning 資本資源計(jì)劃
(104) capital surplus 資本盈余
(105) capital turnover 資本周轉(zhuǎn)率
(106) card 記錄卡
(107) cash 現(xiàn)金
(108) cash account 現(xiàn)金帳戶
(109) cash book 現(xiàn)金帳薄
(110) cash cow 金牛產(chǎn)品
(111) cash flow 現(xiàn)金流量
(112) cash discounted 現(xiàn)金貼現(xiàn)
(113) cash flow budget 現(xiàn)金流量預(yù)算
(114) cash flow statement 現(xiàn)金流量表
(115) cash ledger 現(xiàn)金分類帳
(116) cash limit 現(xiàn)金限額
(117)CCA 現(xiàn)時(shí)成本會(huì)計(jì)
(118) center 中心
(119) changeover time 變更時(shí)間
(120) chartered entity 特許經(jīng)濟(jì)個(gè)體
(121) cherub 支票
(122) cherub register 支票登記薄
(123) coin analysis 零錢分類
(124) classification 分類
(125) clock card 工時(shí)卡
(126) code 代碼
(127) commitment accounting 承偌確認(rèn)會(huì)計(jì)
(128) common cost 共同成本
(129) company limited by guarantee 有限擔(dān)保責(zé)任公司
(130) company limited shares 股份有限公司
(131) competitive position 競爭能力狀況
(132) concept 概念
(133) conglomerate 跨行業(yè)企業(yè)
(134) consistency concept 一致性概念
(135) consolidated accounts 合并報(bào)表
(136) consolidation accounting 合并會(huì)計(jì)
(137) consortium 財(cái)團(tuán)
(138) contingency plan 應(yīng)急計(jì)劃
(139) contingent liabilities 或有負(fù)債
(140) continuous operation 連續(xù)生產(chǎn)
(141) contra 抵消
(142) contract cost 合同成本
(143) contract costing 合同成本計(jì)算
(144) contribution 貢獻(xiàn)毛益
(145) contribution venture 貢獻(xiàn)中心
(146) contribution chart 貢獻(xiàn)圖
(147) contribution per unit of limiting factor ration 單位限定因素的貢獻(xiàn)毛益比率
(148) contribution to sales ration 貢獻(xiàn)毛益對銷售比率
(149) control 控制
(150) control account 控制帳戶
(151) control limits 控制限度
(152) controllability concept 可控制概念
(153) controllable cost 可控制成本
(154) conversion cost 加工成本
(155) convertible loan stock 可轉(zhuǎn)換為股票的貸款
，我們將會(huì)及時(shí)處理。