(1)公款
属于政府或政府部门的款项或资金，由公职人员掌管。

(2)公债；国债
政府或政府部门发行的有价证券。

• coshering
• cosigner
• cosinage
• cost
• cost accounting
• cost accounting method
• cost and freight/C&F/CAF/CFR
• cost basis
• cost bond
• cost contract
• cost depletion
• cost, freight, and insurance/C.F.I.
• cost, insurance, and freight/CIF
• co-stipulator
• cost of capital
• cost of construction
• cost of living adjustment
• cost of living clause
• cost plus contract
• costs de incremento
• costs of administration
• costs of collection
• costs of increase
• costs of prosecution
• costs of the day