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③ｃｏｎｔｒｏｌｌｅｒｏｆａｃｃｏｕｎｔｓ财务监查员Ｃ／Ａｃａｐｉｔａｌａｃｃｏｕｎｔ资产表 ,资本帐Ｃ Ｆ ;ｃ．ａ．ｆｃｏｓｔａｎｄｆｒｅｉｇｈｔ成本加运费价格（１９９０年以后改用ＣＦＲ）Ｃ Ｆ．ＦＯｃｏｓｔａｎｄｆｒｅｉｇｈｔｆｒｅｅｏｕｔ成本加运费 ,
③controllerofaccounts financial auditor C / Acapitalaccount assets table, capital account C F; c. a. fcostandfreight Cost plus shipping price (use CFR after 1990). FOcostandfreightfreeout Cost plus shipping,