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English to Spanish Dictionary of Accounting 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 asset
Capital budget
Capital commitments
Capital decrease
Capital dividend
Capital expenditure
Capital gain
Capital gains
Capital gains distribution
Capital gains tax
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 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 dispenser
Cash dividend
Cash earnings
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 purchase
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
CashierÂ’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 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
Classification of stockholdersÂ’ equity
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 cost
Closing date
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
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
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 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 price index
Consumer price index (CPI)
Consumer prices
Consumer sale
Consumers’ cooperative
ConsumersÂ’ cooperative
Consumption tax
Contingencies
Contingent asset
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 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
Cost
Cost absorption
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 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 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
CreditorÂ’s meeting
CreditorÂ’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 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
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