Call provision 提前赎回条款
Capital 资产
Capital lease 资本租赁
Capital structure 资本结构
Capital structure leverage 资本结构杠杆
Capitalization ratios 资本比率
Capitalize 资本化
Cash discount 现金折扣
Cash equivalent 现金等价物
Cash flow 现金流
Cash flow accounting 现金流量法会计
Cash flow from financing 筹资产生的现金流量
Cash flow from investing 投资产生的现金流量
Cash flow from operations 经营产生的现金流量
Cash flow projection 现金项目
Cash management 现金管理
Certificate of deposit 存款单
Certified public accountant 注册会计师
Classified balance sheet 分类资产负债闭
Clean audit opinion 无保留意见
Collateral 抵押品， 担保品
Collection period 商业票据
Common earnings leverage 普通收入杠杆
Common stock 普通股
Common-size financial statements
Compensating balance 抵销余额
Conservatism 稳健
Consignment 寄销品
Consistency 连续性
Consolidated financial statements 合并财务报表
Contingency 或有事项
Contingent liability 或有负债
Contra account 对销账户
Contributed capital 实缴资本
Controlling interest 控股权益
Convertible bonds 可转换债券
Copyright 版权
Corporation 公司
Cost 成本
Cost expiration 成本耗用
Cost method 成本法
Cost of capital 资金成本
Cost of goods sold 销货成本
Covenant 契约
CPA certified public accountant 注册会计师
Credit quality 信用程度
Credit rating 信用评级
Credit terms 信用条件
Creditor 债权人
Cumulative preferred stock 累积优先股
Current assets 流动资产
Current cost 现行成本
Current liabilities 流动负债
Current maturity of long-term debts 即将到期的长期负债
Current ratio 流动比率
