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Chart of accounts (BAS) (sv= BASkontoplan)
I Sverige finns inga lagkrav på hur en kontoplan ska vara utformad. En ideell förening, med bland andra revisorsorganisationer som medlemmar, har utarbetat kontoplaner för olika typer av företag som har fått stor spridning. BASkontoplaner finns fritt tillgängliga för nedladdning från föreningens webbplats. (www.bas.se)
Calculation object
Call option
Capital
Capital employed
Capital expenditure
Capital investment appraisal
Capital loss, capital gain
Capital turn over
Carrying amount
Cash and bank
Cash and cash equivalents
Cash budget
Cash discount
Cash flow
Cash flow for the year
Cash flow statement
Cash generating unit
Cash receipt
Chart of accounts (BAS)
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Closing day rate
Collection period
Common cost
Common revenue
Common stock
Comparability
Completion method
Component depreciation
Comprehensive income
Contingency guarantees
Contingent asset
Contract work
Contribution by owners
Contribution margin
Contribution margin ratio
Convertible instrument
Cost
Cost driver
Cost of capital
Cost of goods soöd
Costs of produktion
Credit
Credit period accounts payable
Critical sales
Critical volume
Current assets
Current liabilitiy
Current method
Current ratio
Current recording
Current tax
Customs