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English to Spanish Dictionary of Accouting Terms

C

Calendar year

Call

Call money

Call option

Call premium

Call price

Callable bond

Callable debt

Canceled check

Cap

Capacity

Capital

Capital account

Capital account

Capital asset

Capital budget

Capital commitments

Capital decrease

Capital dividend

Capital expenditure

Capital gain

Capital gains

Capital gains distribution

Capital gains tax

Capital goods

Capital goods

Capital increase

Capital intensive company

Capital investment

Capital lease

Capital loss

Capital maintenance concept

Capital market

Capital market theory

Capital outlay

Capital rationing

Capital reserves

Capital reserves

Capital return

Capital spending

Capital stock

Capital structure

Capital surplus

Capital-debt ratio

Capitalization

Capitalization of earnings

Capitalization of interest

Capitalization of revaluation surpluses

Capitalize

Carried forward

Carryforward

Carrying charge

Carrying costs

Carrying value

Cash

Cash account

Cash advance

Cash against documents

Cash and banks

Cash and carry

Cash assets

Cash audit

Cash balance

Cash basis

Cash book

Cash budget

Cash contract

Cash count

Cash cow

Cash disbursement journal

Cash discount

Cash discount

Cash dispenser

Cash dividend

Cash earnings

Cash entry

Cash entry

Cash equivalent

Cash flow

Cash flow-capital expenditure ratio

Cash flow-total debt ratio

Cash gauging

Cash management bill

Cash market value

Cash on delivery (COD)

Cash on hand

Cash overage

Cash payment

Cash payment journal

Cash price

Cash price

Cash purchase

Cash ratio

Cash ratio

Cash sale

Cash sales

Cash settlement

Cash shortage

Cash surrender value

Cash terms

Cash to current liabilities ratio

Cash trade

Cash transaction

Cash value

Cash voucher

Cash withdrawals

Cashier

Cashier’s check

Casual sale

Casualty losses

Ceiling

Certificate

Certificate of deposit (CD)

Certified check

Certified copy

Certified financial planner (CFP)

Certified public accountant (CPA)

CF

Change

Chapter 11

Chapter 7

Charge

Charge account

Charge off

Charges

Charitable contributions deduction

Charitable organization

Charitable purpose

Charity

Chart of accounts

Chartered accountant (CA)

Chartered financial analyst (CFA)

Charting

Chattel mortgage

Chattels

Check

Check account

Check clearing

Check digit

Check stub

Check to bearer

Check to order

Checkbook

Checking

Checking account

Checking account

Checking of cash

Checks drawn

Checks outstanding

Cheque

Chief executive officer (CEO)

Chief financial officer (CFO)

Chief operating officer (COO)

CIF

CIFE

Circulating capital

Claim

Classification of accounts

Classification of assets

Classification of liabilities

Classification of stockholders’ equity

Clean draft

Clean draft

Clean float

Clean loans

Clean opinion

Clearing

Clearing account

Clearing house

Clearing house funds

Close account

Closed corporation

Closed end mutual fund

Closely held corporation

Closing balance

Closing balance

Closing cost

Closing date

Closing date

Closing entry

Closing entry

Closing inventory

Closing price

Closing rate

Co-owner

Co-ownership

Code of professional ethics

Coding of accounts

Coefficient

Coefficient of determination

Coefficient of variation

Coinsurance clause

Collateral

Collateral loan

Collateralize

Collateralized mortgage obligation

Collect on delivery (COD)

Collectibles

Collecting bank

Collection

Collection fee

Collection period

Collection ratio

Collection service

Combination

Combined financial statement

Commercial acceptance

Commercial bank

Commercial loan

Commercial paper

Commission

Commodities

Common shares

Common size financial statement

Common stock

Common stock equivalents

Common stock ratio

Common stocks

Community property

Company

Comparability

Comparative balance sheet

Comparative figures

Comparative statement

Comparative statement

Compensating balance

Compensatory stock option

Compilation

Completed contract method

Complex capital structure

Compliance audit

Compliance test

Composite breakeven point

Composite depreciation

Composite indexes

Composition

Composition deed

Compound entry

Compound interest

Compound interest

Compounding

Compounding period

Comprehensive budget

Comptroller

Comptroller general

Compulsory insurance

Compulsory sale

Concealed assets

Concentrated entry

Condensed financial statement

Conditional acceptance

Conditional sale

Conference board

Confirmed credit

Confirming letter

Conglomerate

Conglomerate financial statement

Conglomerate merger

Conservatism

Consideration

Consignee

Consigner

Consignment

Consignment sale

Consignor

Consistency

Consolidated accounts

Consolidated balance sheet

Consolidated balance sheet

Consolidated bond

Consolidated financial statement

Consolidated sales

Consolidated statements

Consolidated tax base

Consolidation

Consolidation goodwill

Consortium

Constant dollars

Constant dollars accounting

Constant prices

Constraining factor

Construction in-progress

Constructive dividend

Constructive receipt

Consumed cost

Consumer goods

Consumer goods

Consumer price index

Consumer price index (CPI)

Consumer prices

Consumer sale

Consumers’ cooperative

Consumption tax

Contingencies

Contingent asset

Contingent liability

Contingent liability

Contingent reserve

Continuing account

Continuing investment

Continuity

Continuous audit

Continuous budget

Contra account

Contra entry

Contract

Contributed capital

Contribution approach to pricing

Contribution margin (CM)

Contribution price

Contribution to capital

Control account

Control concept

Control stock

Controllable costs

Controlled company

Controller

Controlling account

Controlling interest

Controlling interest

Controlling shareholder

Conversion

Conversion price

Conversion ratio

Conversion value

Convertible bond

Convertible debt

Convertible preferred stock

Convertibles

Cook the books

Cooperative

Copyright

Corner portfolio

Cornering

Corporate bond

Corporate bonds

Corporate books

Corporate name

Corporate purpose

Corporate records

Corporate seal

Corporate tax

Corporation

Correcting entry

Correcting entry

Cost

Cost absorption

Cost accounting

Cost accounting

Cost accumulation

Cost allocation

Cost and freight

Cost audit

Cost center

Cost control

Cost determination

Cost driver

Cost estimation

Cost method

Cost of capital

Cost of carry

Cost of goods sold

Cost of living

Cost of living adjustment (COLA)

Cost of living index

Cost of production

Cost of replacement

Cost of sales

Cost per unit

Cost pool

Cost prediction

Cost price

Cost price

Cost principle

Cost reapportionment

Cost reduction program

Cost sheet

Cost unit

Cost variances

Cost, insurance and freight (CIF)

Cost, insurance, freight and exchange (CIFE)

Cost-benefit analysis

Cost-recovery method

Counterbalance

Coupon

Coupon bond

Coupon rate

Crawling peg

Credit

Credit analysis

Credit balance

Credit balance

Credit card

Credit entry

Credit extension

Credit facility

Credit limit

Credit line

Credit memorandum

Credit note

Credit policy

Credit purchase

Credit rating

Credit report

Credit risk

Credit sale

Credit sales

Credit terms

Creditor

Creditor’s meeting

Creditor’s petition in bankruptcy

Creditworthy

Cross-holdings

Crossed check

Crown jewels

Culmination of earnings process

Cum dividend

Cum rights

Cum-dividend

Cumulative dividend

Cumulative dividends

Cumulative interest

Cumulative preferred stock

Cumulative voting

Currency

Currency basket

Currency futures contract

Currency loan

Currency risk

Currency translation

Current account

Current account

Current assets

Current assets

Current cost

Current cost accounting

Current debt

Current issue

Current liabilities

Current liability

Current market value

Current notes

Current price

Current ratio

Current value

Current value accounting

Custodian

Custodian bank

Customer

Customs

Customs broker

Customs charges

Customs clearance

Customs duties

Customs quotas

Customs-free

Cutoff date

Cutoff point