House Mortgage Mortgage Corp House Mortgage Mortgage Corp Investment

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    b.o.p. balance of payments 收支差额

    BOT balance of trade 贸易余额

    BOY beginning of year 年初

    b.p., B/P bills payable 应付票据

    Br. branch 分支机构

    BR bank rate 银行贴现率

    b.r., B/R bills receivable 应收票据

    Brok. broker or brokerage 经纪人或经纪人佣金

    b.s., BS, B/S balance sheet 资产负债表

    B/S bill of sales 卖据、出货单

    B share B share B 股

    B.T.T. bank telegraphic transfer 银行电汇

    BV book value 票面价值

    c. cents 分

    C cash; coupon; currency 现金、息票、通货

    C centigrade 摄氏（温度）

    C. A. chartered accountant; chief accountant 特许会计师、主任（主管）会计师

    C. A. commercial agent 商业代理、代理商

    C. A. consumers' association 消费者协会

    C/A capital account 资本帐户

    C/A current account 往来帐

    C/A current assets 流动资产

    C. A. D cash against documnet 交单付款

    can. cancelled 注销

    cap. capital 资本

    CAPM capital asset pricing model 固定资产计价模式

    C. A. S. cost accounting standards 成本会计标准

    c. b., C. B. cash book 现金簿

    CBD cash before delivery 先付款后交货

    C. C. cashier's check 银行本票

    C. C contra credit 贷方对销

    c/d carried down 过次页、结转下期

    CD certificate of deposit 存单

    c/f carry forward 过次页、结转

    CG capital gain 资本利得

    CG capital goods 生产资料、资本货物

    C. H. custom house 海关

    C. H. clearing house 票据交换所

    Chgs charges 费用

    Chq. cheque 支票

    C/I certificate of insurance 保险凭证

    CIA certified internal auditor 注册内部审计员

    c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费

    C. I. T. comprehensive income tax 综合所得税

    Ck. check 支票

    C. L. call loan 短期拆放

    C / L current liabilities 流动负债

    C. M. A. certificed management accountant 注册管理会计师

    CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会

    CML capital market line 资本市场线性

    CMO Collateralised Mortgage Obligations 担保抵押贷款债务

    CMV current market value 现时市场价值

    CN consignment note 铁路运单

    CN credit note 贷方通知书

    c/o carried over 结转后期

    C. O., C/O cash order 现金汇票、现金订货

    C. O. certificate of origin 产地证明书

    Co. company 公司

    COBOL Common Business Oriented Language 通用商业语言

    CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会

    c. o. d, C. O. D. cash on delivery 货到付款

    Col. column 帐栏

    Coll. collateral 担保、抵押物

    Coll. collection 托收

    Com.; comm. commission 佣金

    cont. container 集装箱

    cont., contr. contract 契约、合同

    conv., cv., cvt. convertible 可转换的、可兑换的

    Cor. corpus 本金

    Cor. correspodent 代理行

    Corp. corporation 公司

    CP. commercial paper 商业票据

    C. P. A certified Public Accountant 注册公共会计师

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