cost 成本

cost method 成本法

cost of acquisition 购买成本，收买成本，购并成本

cost of an investment 投资成本

cost of conversion 加工成本，转换成本

cost of disposal 处置成本

cost of goods sold 销货成本

cost of inventorise 存货成本

cost of labor 人工成本

cost of purchase 采购成本

cost of sales 销售成本

cost of sales method 销售成本法

cost recovery approach 成本收回法

cost saving 成本节省

cost-plus contract 成本加成合同

cost-plus method 成本加成法

cost of acquisition 购买成本

cost of meterial 材料成本

cost of registering 注册费用

cost to complete 完工尚需发生的成本

counterparty 对应方

credit 贷记；贷项

credit facilities 信用便利

credit risk 信用风险

credit term 赊销期限

creditor 债权人

creditworthiness 信用可靠度

cumulative preference dividends 累计优先股股利

cumulative preferred share 累计优先股

currency risk 货币风险

currency swap 货币互换

currency translation differences 货币折算差额

current and expected profitability 当期和预期盈利能力

current assets 流动资产

current cost 现行成本

current cost approach 现行成本法

current cost financial statements 现行成本财务报表

current interest rate 现行利率

current investments 短期投资

current liabilities 流动负债

current obligation 现时义务

current period 当期

current salary approch 当期工资法

current service cost 当期服务成本

current tax 当期税金

curtailment 缩减

customer loyalty 顾客信赖，顾客忠诚

date of acquisition 购买日，收买日，并购日

date of contribution 出资日

date of report 报告日

date of the valuation 评估日

day-to-day activity 日常活动

dealing securities 交易性证券

debt default 债务拖欠

debt instrument 债务性工具

debt security 债务性证券

debt-equity ratio 债务－权益比

decline 下跌

deductible temporary differences 可抵扣暂时性差异

default 违约

deferral method 递延法

deferred compensation 递延酬劳

deferred compensation arrangement 递延酬劳安排

deferred foreign exchange gain or loss 递延汇兑损益

deferred income 递延收益

deferred payment 递延付款

deferred payment terms 递延付款条件

deferred revenue 递延收入

deferred tax asset 递延所得税资产

deferred tax liabilities 递延所得税负债

deferred taxes 递延所得税

defined benefit liability 设定受益负债

defined benefit obligation 设定受益义务

defined benefit plans 设定受益计划

defined contribution plans 设定提存计划

degree of comparability 可比程度

delivery 交付，交割，交货，送达

demand deposits 活期存款

demonstrably committed 明确承诺

deposit withdrawal 提取存款

depreciable amount 应折旧金额

depreciable asset 应折旧资产

depreciation 折旧

depreciation method 折旧方法

depreciation rate 折旧率

derecognise (a financial instrument) 终止确认（某一金融工具）

derecognition 终止确认

derivate financial instrument 衍生金融工具

derivative 衍生工具

designate 指定

development costs 开发费用

development expenditure 开发支出

development phrase 开发阶段

diluted earnings per share 稀释每股收益

dilutive 稀释

dilutive option 稀释选择权

dilutive potential ordinary share 稀释性潜在普通股

diminishing balance method 余额递减折旧法

direct effect 直接影响

direct increment costs 直接增量成本

direct investment 直接投资

direct labor 直接人工