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| English | Chinese |
| controlling account | 统驭账户 (为 general ledger 总分类账中的总账户，以反映辅助分类账 (subsidiary ledger) 中各明细账户的总额) |
| controlling company | 总公司 (指控股公司 (holding company), 母公司 (parent company), 比较： controlled company 受控公司) |
| controlling interest | 控制性权益 |
| decentralised planning and centralized controlling | 集权控制 (跨国公司管理) |
| decentralised planning and centralized controlling | 分权计划 |