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