宝洁常用缩写词ACRONYMS

ACRONYM DEFINITIONS

capital structure 资本结构

capital surplus 公积金,资本盈余 capital transfer tax 资本转移税

capital turnover 资金周转,资本周转 capital value 资本价值

circulating capital 流动资本,流通资本 commodity capital 商品资本 constant capital 不变资本 corporate capital 公司资本 current capital 流动资本 dead capital 呆滞资本

disposable capital 闲置资本 entity capital 自有资本 financing capital 金融资本 group capitals 集团资本 idle capital 呆滞资本

monetary capital 货币资本 net working capital 净流动资金

nominal capital 名义资本,额定资本 original capital 原始投资 private capital 私人资本 production capital 生产资本 return on capital 资本收益率 share capital 股本

venture capital 风险资本,投机资本

weighted average cost of capital(WACC) 加权平均资本成本 Capital-intensive 资本集约型的,资本密集型的 Capitalization 资产化

capitalization rate 资产化率

capitalization ratio 资产构成比率 Carry-over 结转

carry-over of losses 亏损结转 carry-over of stock 库存结转 Cash 现金

cash account 现金帐户 cash assets 现金资本 cash audit 现金审计 cash balance 现金余额

cash equivalent 视同库存现金 cash flow analysis 现金流量分析 cash in bank 银行现金 cash in hold 库存现金 cash payment 现金支付 cash purchase 现金购买 cash transaction 现金交易 free cash flows 活动现金流 Catalog 目录,产品目录 Central 中心的,集中的 central bank 中央银行

central government 中央政府

ACRONYM DEFINITIONS

central management 集中管理

central purchasing 集中采购,统购 central selling 集中销售,统销

Centralization 集中管理方式,集中化

centralization and decentralization 集中与分散 Certain 某,某些,确定的,一定的 certain areas 某些地区 certain level 某一水平

Certificate 执照,证书,签证 certificate fee 证明费,登记费

certificate for import inspection 进口检验证书 certificate of audit 审计证书

certificate of incorporation 公司登记执照 certificate of ownership 财产所有权证书 certificate of subscription 认股证书 certificate of title 产权证书 certificate of training 培训证书

certificate on capital verification 验资证书 Certified 注册的,合格的

certified appraiser 注册评估师 certified copy 正式核准的副本

certified financial statement 经会计师证明的财务报表 certified invoice 证实发票

certified management accountant (CMA) 注册管理会计师 certified mortgage 证实抵押

certified public accountant (CPA) 注册会计师 Chain store 连锁商店

Chairman of the board (of directors) 董事会主席,董事长 Challenge 挑战

Change 变化,变动

change in value of currency 币值变动 change in financial position 财务状况变动 change of ownership 变更所有权 change of registration 变更登记

change of title 产权变更,所有权变更 change record 变动记录 change request 变动请求 Channel 渠道

channels of distribution 分销渠道 channel intermediaries 渠道中间商 channel margin 渠道毛利

Chapter eleven, bankruptcy code 破产法第十一章 Charge 费用,负责

additional charge 附加费用

charge and discharge statement 资金收支表 charge off 注销,冲销 extra charge 额外费用 free of charge 免费 in charge 主管,负责 no charge 免收费用

ACRONYM DEFINITIONS

Charges 费用,手续费,运费 finance charges 财务费用 Cheap 廉价的,便宜的 cheap credit 低利贷款

cheap labour force 廉价劳动力 cheap money policy 低息货币政策 Check 检查,核对,支票 check account 支票帐户 check for transfer 转帐支票 check up account 对帐 Cheque 支票

Chief 首领,首席

chief accountant 总会计师 chief auditor 总审计师 chief engineer 总工程师

chief executive officer (CEO) 首席执行官 chief financial officer (CFO) 主要财务负责人 chief operating officer (COO) 主要执行人员 CIF (cost, insurance,and freight) 到岸价 Circulation 流通,循环 circulation area 流通领域

commodity circulation 商品流通 currency circulation 货币流通 Civil 民用的,民事的 civil action 民事诉讼 Civil Law 民法

civil liability 民事责任 civil penalty 民事罚款 civil right 民权

Claim 要求权,索赔,债权 claim of ownership 所有权要求 claim to property 索赔财产 claim statement 索赔清单 Classification 分类,科目 classification item 分类项目

classification of accounts 帐户分类 classification of assets 资产分类 classification of property 财产分类 classification schemes 分类表 Classified 分成类的

classified balance sheet 分类资产负债表 classified depreciation 分类折旧 Clause 条款 Client 顾客 Closed 封闭的

closed account 已结帐户

closed corporation 封闭式公司 closed economy 封闭经济

closed-end mortgage 限额型抵押 closed-end mutual fund 限额共同基金

ACRONYM DEFINITIONS

Closely held company 封闭型控股公司 Closing 结算,结帐,收盘 closing account 结帐,结算 closing cost 成交价

closing inventory 期末存货

closing of the exchange 交易所收盘 closing price 收盘价格

closing the transaction 交易结束 Coastal 沿海的

coastal areas 沿海地区 Code 法典,法规,代码 civil code 民法

commercial code 商法 criminal code 刑法 postal code 邮政编码 Coding 编码

coding of account 帐户代码 coding of assets 资产代码 coding from 编码形式

Coexistance of various economic composition 多种经济成分共存 Collection 托收

Collective 集体的,集合的 collective contract 集体合同 collective economy 集体经济 collective enterprise 集体企业

collective labor agreement 集体劳动合同 collective ownership 集体所有制 collective property 集体财产 Colony 殖民地

semi-colony 半殖民地

Combination 联合,联营,合并

combination for sharing business 合伙经营 combination of enterprise 企业合并 vertical combination 纵向合并 Combined enterprise 联合企业 Commerce 商业,贸易

Commercial 商业的,商务的,贸易的

commercial credit insurance 商业信用保险 commercial enterprise 商业企业 commercial loan 商业贷款

Commercialization 商品化,商品化能力 commercialization of housing 住房商品化 Commission 佣金,银行手续费 agency commission 代理手续费 commission rate 佣金率 Commissioner 局长,专员 Commitment 保证,承诺 Committee 委员会 Commodity 商品

commodity circulation 商品流通

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