Глоссарий

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Ceding insurer

Certificate of deposit

Changes in accounting policy

Changes in equity

Changes in financial position

Check register

Chief audit executive

Claim processing expenses

Claims payable

Claims reported but not paid

Class of assets

Classification

Client's account

Client's funds

Closing rate

Closing rate method

Closure

Code of Ethics

Collateral

Collateralization

Collusion

Comfort letter

Commercial property

Commercially recoverable reserves

Commission

Commodity contract

Common stock

Communication

Comparability

Comparable financial statements

Comparatives

Compensating balance

Compensation

Competence

Compilation

Compilation engagement

Completed contract method

Completeness

Completion

Compliance


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