| cable TV network | 有线电视网络 |
| cable | 电缆 |
| cancelability | 可撤销性 |
| cancelable | 可撤销的 |
| capacity | 资格 |
| Capital | 股本 |
| Capital income | 资本收益 |
| Capital outlay | 资本支出 |
| Capital stock | 股本 |
| Capital stock certificate | 股票 |
| capital allocation | 资本分派 |
| capital constraint | 资金掣肘 |
| capital contribution | 出资额 |
| capital cost | 资本费用 |
| capital expenditure | 基建费用 |
| capital lease | 融资租赁协议 |
| capital market | 资本市场 |
| capitalize | 资本化 |
| captive finance company | 专属金融公司 |
| captives | 专属公司 |
| carrying amount | 维持费用 |
| carrying value | 账面结存价值 |
| Carried down | 移后 |
| Carried forward | 移下一页 |
| case law | 案例法 |
| cash collatera1 | 现金抵押 |
| cash election | 现金选择 |
| cash flow coverage ratio | 现金流偿债能力比率 |
| cash flow | 现金流 |
| Cash | 现金 |
| Cash account | 现金账户 |
| Cash in bank | 存银行现金 |
| Cash on delivery | 交货收款 |
| Cash on hand | 库存现金 |
| Cash payment | 现金支付 |
| Cash purchase | 现购 |
| Cash sale | 现沽 |
| Cashier | 出纳员 |
| Cashiers check | 本票 |
| cash receipts and cash applications | 现金收入及现金运用 |
| casualty value | 要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额） |
| casualty | 灾变、事故 |
| CAT(computer-added tomograph) | 依靠电脑的层析 X 射线摄影机 |
| category | 种类 |
| causal sale | 偶然销售 |
| Copyright | 版权 |
| Corporation | 公司 |
| Cost | 成本 |
| Cost accounting | 成本会计 |
| Cost of labor | 劳工成本 |
| Cost of production | 生产成本 |
| Cost of manufacture | 制造成本 |
| Cost of sales | 销售成本 |
| Cost price | 成本价格 |
| Credit | 贷方 |
| Credit note | 收款通知单 |
| Creditor | 债权人 |
| Crossed check | 横线支票 |
| Current account | 往来活期账户 |
| Current asset | 流动资产 |
| Current liability | 流动负债 |
| Current profit and loss | 本期损益 |
| ceiling | 上限 |
| cellular(mobile) | 移动通信 |
| central authority | 中央集权 |
| certificate of acceptance | 接受证书、验收证书 |
| certificate of participation | 共享证书 |
| certificate | 证书 |
| Certificate of deposit | 存款单折 |
| Certificate of indebtedness | 借据 |
| Certified check | 保付支票 |
| Certified public accountant | 会计师 |
| charitable trust | 公益信托 |
| Charges | 费用 |
| Charge for remittances | 汇款手续费 |
| Charter | 营业执照 |
| Chartered accountant | 会计师 |
| chattel mortgage | 动产抵押 |
| chattel paper | 动产文据 |
| Chattles | 动产 |
| checking account | 存款支票户 |
| checklists | 审核内容清单 |
| Check | 支票 |
| Checkbook stub | 支票存根 |
| circuit board | 线路板 |
| civil and commercial law | 民商法 |
| Civil Code | （德国）民法典 |
| civil law country | （欧洲大陆各国的）大陆法系国家 |
| claim | 权利要求 |
| classes | 级别 |
| classification criteria | 归类标准 |
| classification determination | 类别的确定 |
| classification indicators | 分类指标 |
| classification of leases | 租赁协议分类 |
| classification opinion | 分类观点 |
| classification process | 归类过程 |
| clawback | (用附加税)填补（福利开支） |
| client | 顾客 |
| clinic | 诊所 |
| Closed account | 已结清帐户 |
| Closing | 结算 |
| Closing entries | 结账记录 |
| Closing stock | 期末存货 |
| Closing the book | 结账 |
| collateral agent | 副代理人 |
| Columnar journal | 多栏日记账 |
| collateral tracking system | 抵押物跟踪制度 |
| collateral value | 抵押物价值 |
| collateralized by third party medical receivables due | 以第三方到期医疗应收款作为质押 |
| collateral | 抵押物 |
| collect and disburse | 收取和支付 |
| collectibility | 可收回程度 |
| collection | 托收 |
| Combination | 联合 |
| Commission | 佣金 |
| Commodity | 商品 |
| Common stock | 普通股 |
| Company | 公司 |
| Compensation | 赔偿 |
| Compound interest | 福利 |
| comfort level | 方便程度 |
| commerce clause | 商务条款 |
| commercial risk | 商业风险 |
| commercial terms | 商业条款 |
| commissions | 佣金 |
| commitment | 承诺 |
| common carriage | 通用车队 |
| common law country | （英美等）海洋法系国家 |
| common trust | 共同信托 |
| commonality | 通用性 |
| compensate | 补偿 |
| competitive risk | 竞争风险 |
| competitor | 竞争者 |
| complex finance leases | 复杂的融资租赁 |
| comprehensive income | 综合收入 |
| comptroller | 审计官 |
| computer | 计算机 |
| conceptual difference | 概念上的差别 |
| concession period | 持有特许权的期间 |
| concession | 让步、特许 |
| conclusion | 结论 |
| conditional sales agreement | 附条件销售协议 |
| conditions of usage | 使用条件 |
| conduit structure | 管道结构(的公司) |
| confidentiality | 保密性 |
| configure | 改装 |
| conflict | 冲突 |
| Consignee | 承销人 |
| Consignment | 寄销 |
| Consignor | 寄销人 |
| Consolidated balance sheet | 合并资产负债表 |
| Consolidated profit and loss account | 合并损益表 |
| Consolidation | 合并 |
| Construction cost | 营建成本 |
| Construction revenue | 营建收入 |
| Contract | 合同 |
| Control account | 统制账户 |
| connectivility | （信息传递中的）可连通性 |
| consensual or non-consensual lien | 同意或非经同意的留置权 |
| consent | 同意 |
| consideration | 对价 |
| consolidation | 合并 |
| constructive acceptance of collateral | 抵押物的指定接受 |
| constructive sale | 推定出售 |
| consulting and advisory services | 咨询及顾问服务 |
| Consumer Credit Act | （德国）消费者信用法 |
| consumer price index | 消费者价格指数 |
| consumer secured transaction | 消费者有担保交易 |
| consumer transaction | 消费者交易 |
| consumption tax | 消费税 |
| container | 集装箱 |
| contingent rental | 随机租金 |
| contingent rents | 随机租金 |
| continuation beyond the termination date | 终止日后的接续 |
| continuous and close customer contact | 同客户持续而紧密的接触 |
| contract maintenance | （对设备的）合同维修 |
| contract origination | 合同开发 |
| contract pool | 合同池 |
| contract portfolio | 合同组合 |
| contract sales | 合同出售 |
| contracting cost | 缔约成本 |
| contracting states | 缔约国 |
| contracts for services | 服务合同 |
| contractual provisions | 合同条款 |
| contributions | 出资 |
| Convention on the Recognition and Enforcement of Foreign Arbitral Award | 承认和执行外国仲裁裁决公约 |
| convention | 公约 |
| converted subordinated notes | 可转换次级票据 |
| convincing case | 有说服力的案例 |
| core framework | 核心框架 |
| corporate aircraft | 公务（飞）机 |
| corporate debt market | 公司债市场 |
| corporate guarantees | 公司担保 |
| corporate income tax | 公司所得税 |
| corporation | 公司 |
| correlation | 相关性 |
| cost of capital | 资金成本 |
| cost of funds | 筹资成本 |
| cost of sale | 销售成本 |
| coterminous rate | 同期利率 |
| counsel | 律师 |
| counterclaim | 反诉 |
| counterpart | 副本 |
| course of dealing and usage of trade | 交易习惯和贸易惯例 |
| covenants | 契约 |
| coverage | （保险中的）险别 |
| crane | 起重机 |
| credit and liquidity enhancement | 信用及流动性增级 |
| credit card receivables | 信用卡应收款 |
| credit card | 信用卡 |
| credit development | 信用变化 |
| credit enhancement | 信用增级 |
| credit history and profile | 信用记录和规模 |
| credit rating | 信用等级 |
| credit risk allocation and management | 信用风险的分摊及管理 |
| credit risk | 信用风险 |
| credit underwriting process | 信用担保程序 |
| credit-based lessor | 立足于信用的出租人 |
| credit-oriented lessor | (经营租赁中的)信贷导向型出租人 |
| creditors | 债权人 |
| creditworthiness | 信誉 |
| criterion | （衡量用的）标准 |
| critical goals | 关键性目标 |
| cross-border funding | 跨境融资 |
| currency risk | 货币风险 |
| current and non-current liabilities | 当期及非当期负债 |
| current ratio | 流动比率 |
| current realization | 即期实现 |
| cushion | 缓冲 |
| customer contact | 客户联系 |
| customer's purchase cycle | 客户的购买周期 |
| customers | 客户 |
| cable TV network | 有线电视网络 |
| cable | 电缆 |
| cancelability | 可撤销性 |
| cancelable | 可撤销的 |
| capacity | 资格 |
| capital allocation | 资本分派 |
| capital constraint | 资金掣肘 |
| capital contribution | 出资额 |
| capital cost | 资本费用 |
| capital expenditure | 基建费用 |
| capital lease | 融资租赁协议 |
| capital market | 资本市场 |
| capitalize | 资本化 |
| captive finance company | 专属金融公司 |
| captives | 专属公司 |
| carrying amount | 维持费用 |
| carrying value | 账面结存价值 |
| case law | 案例法 |
| cash collatera1 | 现金抵押 |
| cash election | 现金选择 |
| cash flow coverage ratio | 现金流偿债能力比率 |
| cash flow | 现金流 |
| cash receipts and cash applications | 现金收入及现金运用 |
| casualty value | 要因价值（指租赁物毁坏或灭失时承租人应付的赔偿金额） |
| casualty | 灾变、事故 |
| CAT(computer-added tomograph) | 依靠电脑的层析 X 射线摄影机 |
| category | 种类 |
| causal sale | 偶然销售 |
| ceiling | 上限 |
| cellular(mobile) | 移动通信 |
| central authority | 中央集权 |
| certificate of acceptance | 接受证书、验收证书 |
| certificate of participation | 共享证书 |
| certificate | 证书 |
| charitable trust | 公益信托 |
| chattel mortgage | 动产抵押 |
| chattel paper | 动产文据 |
| checking account | 存款支票户 |
| checklists | 审核内容清单 |
| circuit board | 线路板 |
| civil and commercial law | 民商法 |
| Civil Code | （德国）民法典 |
| civil law country | （欧洲大陆各国的）大陆法系国家 |
| claim | 权利要求 |
| classes | 级别 |
| classification criteria | 归类标准 |
| classification determination | 类别的确定 |
| classification indicators | 分类指标 |
| classification of leases | 租赁协议分类 |
| classification opinion | 分类观点 |
| classification process | 归类过程 |
| clawback | (用附加税)填补（福利开支） |
| client | 顾客 |
| clinic | 诊所 |
| collateral agent | 副代理人 |
| collateral tracking system | 抵押物跟踪制度 |
| collateral value | 抵押物价值 |
| collateralized by third party medical receivables due | 以第三方到期医疗应收款作为质押 |
| collateral | 抵押物 |
| collect and disburse | 收取和支付 |
| collectibility | 可收回程度 |
| collection | 托收 |
| comfort level | 方便程度 |
| commerce clause | 商务条款 |
| commercial risk | 商业风险 |
| commercial terms | 商业条款 |
| commissions | 佣金 |
| commitment | 承诺 |
| common carriage | 通用车队 |
| common law country | （英美等）海洋法系国家 |
| common trust | 共同信托 |
| commonality | 通用性 |
| compensate | 补偿 |
| competitive risk | 竞争风险 |
| competitor | 竞争者 |
| complex finance leases | 复杂的融资租赁 |
| comprehensive income | 综合收入 |
| comptroller | 审计官 |
| computer | 计算机 |
| conceptual difference | 概念上的差别 |
| concession period | 持有特许权的期间 |
| concession | 让步、特许 |
| conclusion | 结论 |
| conditional sales agreement | 附条件销售协议 |
| conditions of usage | 使用条件 |
| conduit structure | 管道结构(的公司) |
| confidentiality | 保密性 |
| configure | 改装 |
| conflict | 冲突 |
| connectivility | （信息传递中的）可连通性 |
| consensual or non-consensual lien | 同意或非经同意的留置权 |
| consent | 同意 |
| consideration | 对价 |
| consolidation | 合并 |
| constructive acceptance of collateral | 抵押物的指定接受 |
| constructive sale | 推定出售 |
| consulting and advisory services | 咨询及顾问服务 |
| Consumer Credit Act | （德国）消费者信用法 |
| consumer price index | 消费者价格指数 |
| consumer secured transaction | 消费者有担保交易 |
| consumer transaction | 消费者交易 |
| consumption tax | 消费税 |
| container | 集装箱 |
| contingent rental | 随机租金 |
| contingent rents | 随机租金 |
| continuation beyond the termination date | 终止日后的接续 |
| continuous and close customer contact | 同客户持续而紧密的接触 |
| contract maintenance | （对设备的）合同维修 |
| contract origination | 合同开发 |
| contract pool | 合同池 |
| contract portfolio | 合同组合 |
| contract sales | 合同出售 |
| contracting cost | 缔约成本 |
| contracting states | 缔约国 |
| contracts for services | 服务合同 |
| contractual provisions | 合同条款 |
| contributions | 出资 |
| Convention on the Recognition and Enforcement of Foreign Arbitral Award | 承认和执行外国仲裁裁决公约 |
| convention | 公约 |
| converted subordinated notes | 可转换次级票据 |
| convincing case | 有说服力的案例 |
| core framework | 核心框架 |
| corporate aircraft | 公务（飞）机 |
| corporate debt market | 公司债市场 |
| corporate guarantees | 公司担保 |
| corporate income tax | 公司所得税 |
| corporation | 公司 |
| correlation | 相关性 |
| cost of capital | 资金成本 |
| cost of funds | 筹资成本 |
| cost of sale | 销售成本 |
| coterminous rate | 同期利率 |
| counsel | 律师 |
| counterclaim | 反诉 |
| counterpart | 副本 |
| course of dealing and usage of trade | 交易习惯和贸易惯例 |
| covenants | 契约 |
| coverage | （保险中的）险别 |
| crane | 起重机 |
| credit and liquidity enhancement | 信用及流动性增级 |
| credit card receivables | 信用卡应收款 |
| credit card | 信用卡 |
| credit development | 信用变化 |
| credit enhancement | 信用增级 |
| credit history and profile | 信用记录和规模 |
| credit rating | 信用等级 |
| credit risk allocation and management | 信用风险的分摊及管理 |
| credit risk | 信用风险 |
| credit underwriting process | 信用担保程序 |
| credit-based lessor | 立足于信用的出租人 |
| credit-oriented lessor | (经营租赁中的)信贷导向型出租人 |
| creditors | 债权人 |
| creditworthiness | 信誉 |
| criterion | （衡量用的）标准 |
| critical goals | 关键性目标 |
| cross-border funding | 跨境融资 |
| currency risk | 货币风险 |
| current and non-current liabilities | 当期及非当期负债 |
| current ratio | 流动比率 |
| current realization | 即期实现 |
| cushion | 缓冲 |
| customer contact | 客户联系 |
| customer's purchase cycle | 客户的购买周期 |
| customers | 客户 |
| capm | 资本资产计价模式 |
| cca | 现时成本会计 |
| cpp | 现时购买力会计 |
| cvp | 成本—数量—利润分析（本量利分析） |
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