会计英语缩写

常用英语缩写(经济、会计、金融).

经济会计金融常用英文缩写-------------------------------------------------------------------------------- Abb. English Chinesea accepted 承兑AA Auditing Administration （中国)审计署AAA 最佳等级abs. abstract 摘要a/c, A/C account 帐户、帐目a/c, A/C account current 往来帐户、活期存款帐户A&C addenda and corrigenda 补遗和勘误Acc. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. account 帐户、帐目Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科目ACN air consignment 航空托运单a/c no. account number 帐户编号、帐号Acpt. acceptance or accepted 承兑A/CS Pay. accounts payable 应付帐款A/CS Rec. accounts receivable 应收帐款ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款ad.val.,A/V ad valorem to (according value)从价Agt. agent 代理人Agt. agreement 协议、契约AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R account receivable 应收帐款A/R at the rate of 以……比例a/r all risks （保险)全险Arr. arrivals, arrived 到货、到船A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机) ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师Av. average 平均值a.w. all wool 纯羊毛A/W air waybill 空运提单A/W actual weight 实际重量BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B/B bill bought 买入票据、买入汇票b&b bed & breakfast 住宿费和早餐费b.c. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票B.C. bank clearing 银行清算b/d brought down 转下页Bd. bond 债券B/D bills discounted 已贴现票据B/D bank draft 银行汇票b.d.i. both dates inclusive, both days inclusive 包括头尾两天B/E bill of entry 报关单b.e., B/E bill of exchange 汇票BEP breakeven point 保本点、盈亏临界点b/f brought forward 承前BF bonded factory 保税工厂Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保税货物BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值c. cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度)C. A. chartered accountant; chief accountant 特许会计师、主任（主管)会计师C. A. commercial agent 商业代理、代理商C. A. consumers' association 消费者协会C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产C. A. D cash against documnet 交单付款can. cancelled 注销cap. capital 资本CAPM capital asset pricing model 固定资产计价模式C. A. S. cost accounting standards 成本会计标准c. b., C. B. cash book 现金簿CBD cash before delivery 先付款后交货C. C. cashier's check 银行本票C. C contra credit 贷方对销c/d carried down 过次页、结转下期CD certificate of deposit 存单c/f carry forward 过次页、结转CG capital gain 资本利得CG capital goods 生产资料、资本货物C. H. custom house 海关C. H. clearing house 票据交换所Chgs charges 费用Chq. cheque 支票C/I certificate of insurance 保险凭证CIA certified internal auditor 注册内部审计员c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费C. I. T. comprehensive income tax 综合所得税Ck. check 支票C. L. call loan 短期拆放C / L current liabilities 流动负债C. M. A. certificed management accountant 注册管理会计师CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书c/o carried over 结转后期C. O., C/O cash order 现金汇票、现金订货C. O. certificate of origin 产地证明书Co. company 公司COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com.; comm. commission 佣金cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据C. P. A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......C/R company's risk 企业风险Cr. credit 贷记、贷方CR carrier's risk 承运人风险CR current rate 当日汇率、现行汇率CR cash receipts 现金收入CR class rate 分级运费率CS civil servant; civil service xxx、文职机关CS convertible securities 可转换证券C. S. capital stock 股本CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate 板条箱ctge cartage 货运费、搬运费、车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税C.V. P. analysis Cost Volume Profit analysis 本---量---利分析C. W. O. cash with order 订货付款Cy. currency 货币CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场D degree; draft 度、汇票D/A deposit account 存款帐户D/A document．nbspagainst acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D document．ry draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道—琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数DJTA Dow Jones Transportation Average 道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. Dol(s) Doll(s) 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) 凭证、单据、文件doc. att. document．attached 附单据、附件Doc. code document．nbspcode 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document．nbspagainst payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款)ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. exchange; export 交易所、输出E. & O. E. errors and omissions excepted 如有错漏，可加更正e.a.o.n. except as otherwise noted 除非另有说明EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. exempli causa 例如Ec. ex coupon 无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位E/D export declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理E. E.; e.e errors excepted 如有错误，可加更正EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMP European main ports 欧洲主要港口EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encl(s) 附件encd. enclosed 附件End. end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额E. P. T excess profit tax 超额利润税EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、xxxEST Eastern Standard Time 美国东部标准时间et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息Exp. export 出口Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than) 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) 资信状况fin. stat. (F/S) 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运) 机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s) ;gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业)I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限)公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.)在(运输)途中inv.doc./attach. invoice with document．nbspattached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J., Jour. journal 日记帐J. A. (J/A) 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities)（证券）上市L., (Led.) ledger分类帐L. lira 里拉L. liter 公升L. A. (L/A) 授权书L. A. liquid assets 流动资产L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in,first out 后进先出法L. I. P. (LIP) life insurance policy人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间-------------------------------------------------------------------------------- 常用经济类缩写词（中英文对照）LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放)单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) meney order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.)编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no cufficient fund存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o. (O.) offer发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s)盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利)已付p. pint 品托（1/8加仑)P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁)由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳)PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停靠地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的)回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see)参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票)承兑人R/D refer to drawer （银行)洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red)仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office xxx处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证。

财务会计英语缩写语

财务会计英语缩写语财务会计英语缩写语缩写英⽂全称中⽂A accepted 承兑A&C addenda and corrigenda 补遗和勘误A.C.V actual cash value 实际现⾦价值a.d., a/d after date 开票后、出票后a/c no. account number 帐户编号、帐号a/c, A/C account current 往来帐户、活期存款帐户a/c, A/C, Acct. account 帐户、帐⽬A/CS Pay. accounts payable 应付帐款A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R at the rate of 以……⽐例A/R, A/CS Rec. accounts receivable 应收帐款A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单abs. abstract 摘要Acc. acceptance 往来帐户Acc., Acpt. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科⽬ACT advance corporation tax 预扣公司税ad.val., A/V ad valorem to (accordingvalue)从价ADRS asset depreciation rangesystem固定资产分组折旧法Adv. advance 预付款AJE adjusting journal entries 调整分录Amt. amount ⾦额、总数Ann. annuity 年⾦ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine ⾃动取款机（柜员机）Aud. auditor 审计员、审计师Av. average 平均值B share B share B 股b&b bed & breakfast 住宿费和早餐费b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B.C. bank clearing 银⾏清算b.c. blind copy 密送的副本both dates inclusive 包括头尾两天b.e., B/E bill of exchange 汇票b.l., B/L bill of lading 提货单bill of materials ⽤料清单balance of payments 收⽀差额b.p., B/P bills payable 应付票据B.P.B bank post bill 银⾏汇票b.r., B/R, B.rec. bills receivable 应收票据b.s., B.S.，BS, B/S balance sheet 资产负债表bank telegraphic transfer 银⾏电汇B/B bill bought 买⼊票据、买⼊汇票B/C bills for collection 托收汇票B/D bank draft 银⾏汇票B/D bills discounted 已贴现票据b/d brought down 转下页B/E bill of entry 报关单b/f brought forward 承前B/L bill of lading 提货单B/L original bill of lading original 提货单正本B/R bank rate 银⾏贴现率B/S bill of sales 卖据、出货单BA bank acceptance 银⾏承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭BC buyer credit 买⽅信贷Bd. bond 债券BEP breakeven point 保本点、盈亏临界点Bfcy. Beneficiary 受益⼈bit binary digit 两位数Bk. bank 银⾏Bk. bank book 银⾏帐簿Bk. book 帐册BN bank note 钞票BO buyer's option 买者选择交割期的远期合同BOM beginning of month ⽉初BOT balance of trade 贸易余额BOY beginning of year 年初BR bank rate 银⾏贴现率Brok. broker or brokerage 经纪⼈或经纪⼈佣⾦BV book value 票⾯价值C cash; coupon; currency 现⾦、息票、通货c.,Cts. cents 分C.A. chartered accountant， chief accountant 特许会计师、主任（主管）会计师C.A. commercial agent 商业代理、代理商C.A.D cash against document 交单付款，凭单付现cost accounting standards 成本会计标准C.B. cash book 现⾦簿c.b., C.B. cash book 现⾦簿C.C. contra credit 贷⽅对销C.C. cashier's check 银⾏本票C.d. cum dividend 附股息报关单C.H. clearing house 票据交换所C.H. custom house 海关comprehensive income tax 综合所得税C.L. call loan 短期拆放certified management accountant 注册管理会计师C.O., C/O cash order 现⾦汇票、现⾦订货cash on delivery 货到付款，交货付现C.P.A Certified Public Accountant 注册公共会计师Certified Public Accountant 注册会计师C.S. capital stock 股本Cost Volume Profit analysis 本---量---利分析cash with order 订货付款，随订单付现C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产c/d carried down 过次页、结转下期c/f carry forward 过次页、结转C/I certificate of insurance 保险凭证C/L current liabilities 流动负债c/o carried over 结转后期can. cancelled 注销cap. capital 资本CAPM capital asset pricing mode 固定资产计价模式CBD cash before delivery 先付款后交货CD certificate of deposit 存单CG capital gain 资本利得CG capital goods ⽣产资料、资本货物Chgs charges 费⽤Chq. cheque ⽀票CIA certified internal auditor 注册内部审计员Ck. check ⽀票CML capital market line 资本市场线性CMO Collateralized Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷⽅通知书COBOL Common Business Oriented Language 通⽤商业语⾔Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com. comm. commission 佣⾦conv, cv, cvt convertible 可转换的、可兑换的Cor. corpus 本⾦CP commercial paper 商业票据CPM cost per thousand 每⼀千个为单位的成本Cps. coupons 息票CR cash receipts 现⾦收⼊CR current rate 当⽇汇率、现⾏汇率Cr. Credit, creditor 贷记、贷⽅CS convertible securities 可转换证券CT cable transfer 电汇CT corporate treasurer 公司财务主管ctge cartage 货运费、搬运费、车费CTT capital transfer tax 资本转移税cur curr current 本⽉、当⽉CV convertible security 可转换债券CVD countervailing duties 反倾销税CY calendar year ⽇历年Cy. currency 货币缩写英⽂全称中⽂D degree; draft 度、汇票D.A. debit advice ⽋款报单D.B day book ⽇记帐、流⽔帐discounted cash flow method 现⾦流量贴现法D.D., D/D demand draft 即期汇票d.f, D.F., d.frt. dead freight 空舱费days of grace 宽限⽇数D.R., DR discount rate 贴现率、折扣率d/a days after acceptance 承兑后......⽇（付款）D/A deposit account 存款帐户D/A document against acceptance 承兑交单D/D documentary draft 跟单汇票D/D Demand Draft 票汇D/d; d/d days after date 出票后......⽇(付款) D/N debit note 清单D/O delivery order 发货单D/P documents against payment 付款交单D/R. deposit receipt 存款收条D/W dock warrant 码头仓单DB method declining balance (depreciation) method 递减余额折旧法Dd. delivered 交付DDB method double declining balance (depreciation) method 双倍递减余额折旧法Def. deferred 延期def. deficit ⾚字、亏损Dely. delivery 交付dem. demurrage 滞期费Depr. depreciation 折旧Dft. draft 汇票diff. difference 差额Dis. discount 折扣、贴现dish'd; dished dishonored 不名誉、拒付Div. dividend; division 红利div.; divd dividend 红利、股息DL direct loan 直接贷款DLD deadline date 最后时限Dls, Dol(s); dollars 元DN date number ⽇期号DN, D/N debit note 借记通知单DNR do not reduce 不减少Do, dto. ditto 同上、同前Doc(s) documents 凭证、单据、⽂件Doc. code document code 凭证（单据）编号doc. att. documents attached 附单据、附件Dols. dollars 美元DOR date of request 要求⽇DP, D/P document against payment 交单付款Dr debtor 债务⼈DR deposit receipt 存单、存款收据Dr debit 借记、借⽅Dr drawer 借⽅DS, d/s days after sight(days' sight) 见票后.......⽇(付款) Ds, d's days ⽇DTC deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司Dup, dupl duple, duplicate 副本DVP delivery versus payment 付款交货Dy, d/y day; delivery ⽇、交货dz dozen ⼀打E exchange; export 交易所、输出E&O.E. errors and omissions excepted 如有错漏，可加更正except as otherwise noted 除⾮另有说明E.D. ex dividend 股息除外E.E., e.e. errors excepted 如有错误，可加更正E.P.T excess profit tax 超额利润税Ea. each 每Ea. earning assets 盈利资产,有收益的资产EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and income tax 税前收益EBIT earnings before interest and tax 扣除利息和税⾦前收益EBS Electronic Broking Service 电⼦经纪服务系统EBT earning before taxation 税前盈利EC error corrected 错误更正EC export credit 出⼝信贷Ec. ex coupon ⽆息票Ec. example causa 例如ECA export credit agency 出⼝信贷机构ECG Export Credit Guarantee 出⼝信⽤担保ECI export credit insurance 出⼝信⽤保险ECR export credit refinancing 出⼝信贷再融资ECT estimated completion time 估计竣⼯时间ED ex dividend ⽆红利、除息、股利除外EDD estimated delivery date 预计交割⽇EDI electronic data interchange 电⼦数据交换EDOC effective date of change 有效更改⽇期EDP Electronic Data Processing 电⼦数据⾃理EF Exchange Fund 外汇基⾦EF export finance 出⼝融资EFT electronic funds transfer 电⼦资⾦转帐EIB Export-Import Bank 进出⼝银⾏EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment ⽉末付款EMS European Monetary System 欧洲货币体系encd. enclosed 附件encl(s). enclosure 附件End., end. endorsement 背书Entd. entered 登记⼈。

财务会计英语缩写语

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缩写 B/L B/L original B/R B/S BA bal. banky. BC Bd. BEP Bfcy. bit Bk. Bk. Bk. BN BO BOM BOT BOY BR Brok. BV C c.,Cts. C.A. C.A. C.A.D C.A.S. C.B. c.b., C.B. C.C. C.C. C.d. C.H. C.H. C.I.T. C.L. C.M.A. C.O., C/O c.o.d, C.O.D. C.P.A C.P.A. C.S. C.V.P. analysis C.W.O. C/A C/A C/A c/d c/f C/I C/L c/o can. cap. CAPM CBD CD 英文全称 bill of lading bill of lading original bank rate bill of sales bank acceptance balance bankruptcy buyer credit bond breakeven point Beneficiary binary digit bank bank book book bank note buyer's option beginning of month balance of trade beginning of year bank rate broker or brokerage book value cash; coupon; currency cents chartered accountant， chief accountant commercial agent cash against document cost accounting standards cash book cash book contra credit cashier's check cum dividend clearing house custom house comprehensive income tax call loan certified management accountant cash order cash on delivery Certified Public Accountant Certified Public Accountant capital stock Cost Volume Profit analysis cash with order capital account current account current assets carried down carry forward certificate of insurance current liabilities carried over cancelled capital capital asset pricing mode cash before delivery certificate of deposit 中文提货单提货单正本银行贴现率卖据、出货单银行承兑汇票余额、差额破产、倒闭买方信贷债券保本点、盈亏临界点受益人两位数银行银行帐簿帐册钞票买者选择交割期的远期合同月初贸易余额年初银行贴现率经纪人或经纪人佣金票面价值现金、息票、通货分特许会计师、主任（主管）会计师商业代理、代理商交单付款，凭单付现成本会计标准现金簿现金簿贷方对销银行本票附股息报关单票据交换所海关综合所得税短期拆放注册管理会计师现金汇票、现金订货货到付款，交货付现注册公共会计师注册会计师股本本---量---利分析订货付款，随订单付现资本帐户往来帐流动资产过次页、结转下期过次页、结转保险凭证流动负债结转后期注销资本固定资产计价模式先付款后交货存单

RD研发支出research and development costFASB美国财务会计准则理事会Financial Accounting Standard BoardIASB国际会计准则理事会International Accounting Standard BoardBS资产负债表balance sheetIS利润表income statementIPO首次公开募股发行initial public offeringSEC美国证券交易委员会securities and exchange commission CPA注册会计师certified public accountantGAAP一般工人会计准则Generally Accepted Accounting PrinciplesFDI国外直接投资foreign direct investmentMA并购merger and acquisitionLIFO后进先出法last in first outFIFO先进先出法first in first outIOU我欠你的I owe youGST货物和劳务税goods and service taxV AT增值税value added taxROA资产报酬率return on assetROE权益报酬率return on equityROS销售报酬率return on salesSME中小企业small and medium sized enterpriseSOE国有企业state-owned sized enterpriseEPS每股收益earning per shareQE量化宽松quantitative easingCDO债务抵押证券collateralized debt obligation ABS 资产支持证券asset backed securitiesMBS房屋抵押贷款支持证券mortgage backed securities PE市盈率price earning ratioCEO首席执行官chief executive officerCFO首席财务总监chief financial officerGDP国民生产总值gross domestic productCPI消费价格指数consumer price index。

常用英语缩写经济会计金融

经济会计金融常用英文缩写-------------------------------------------------------------------------------- Abb、English Chinesea accepted 承兑AA Auditing Administration (中国)审计署AAA 最佳等级abs、abstract 摘要a/c, A/C account 帐户、帐目a/c, A/C account current 往来帐户、活期存款帐户A&C addenda and corrigenda 补遗与勘误Acc、acceptance or accepted 承兑Accrd、Int accrued interest 应计利息Acct、account 帐户、帐目Acct、accountant 会计师、会计员Acct、accounting 会计、会计学Acct、No、account number 帐户编号、帐号Acct、Tit、account title 帐户名称、会计科目ACN air consignment 航空托运单a/c no、account number 帐户编号、帐号Acpt、acceptance or accepted 承兑A/CS Pay、accounts payable 应付帐款A/CS Rec、accounts receivable 应收帐款ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位A、C、V actual cash value 实际现金价值a、d、, a/d after date 开票后、出票后ADRS asset depreciation range system 固定资产分组折旧法Adv、advance 预付款ad、val、,A/V ad valorem to (according value)从价Agt、agent 代理人Agt、agreement 协议、契约AJE adjusting journal entries 调整分录Amt、amount 金额、总数Ann、annuity 年金A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R account receivable 应收帐款A/R at the rate of 以……比例a/r all risks (保险)全险Arr、arrivals, arrived 到货、到船A/S, a/s after sight 见票即付A/S,acc/s account sales 承销帐、承销清单,售货清单ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass、assessment 估征、征税assimt、assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机(柜员机)ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移服务Attn、attention 注意Atty、attorney 代理人auct、auction 拍卖Aud、auditor 审计员、审计师Av、average 平均值a、w、all wool 纯羊毛A/W air waybill 空运提单A/W actual weight 实际重量BA bank acceptance 银行承兑汇票bal、balance 余额、差额banky、bankruptcy 破产、倒闭Bat battery 电池b、b、bearer bond 不记名债券B、B、, B/B bill book 出纳簿B/B bill bought 买入票据、买入汇票b&b bed & breakfast 住宿费与早餐费b、c、blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票B、C、bank clearing 银行清算b/d brought down 转下页Bd、bond 债券B/D bills discounted 已贴现票据B/D bank draft 银行汇票b、d、i、both dates inclusive, both days inclusive 包括头尾两天B/E bill of entry 报关单b、e、, B/E bill of exchange 汇票BEP breakeven point 保本点、盈亏临界点b/f brought forward 承前BF bonded factory 保税工厂Bfcy、Beneficiary 受益人B/G, b/g bonded goods 保税货物BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk、bank 银行Bk、book 帐册b、l、, B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg、building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初b、o、m、bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b、o、p、balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b、p、, B/P bills payable 应付票据Br、branch 分支机构BR bank rate 银行贴现率b、r、, B/R bills receivable 应收票据Brok、broker or brokerage 经纪人或经纪人佣金b、s、, BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B、T、T、bank telegraphic transfer 银行电汇BV book value 票面价值c、cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏(温度)C、A、chartered accountant; chief accountant 特许会计师、主任(主管)会计师C、A、commercial agent 商业代理、代理商C、A、consumers' association 消费者协会C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产C、A、D cash against documnet 交单付款can、cancelled 注销cap、capital 资本CAPM capital asset pricing model 固定资产计价模式C、A、S、cost accounting standards 成本会计标准c、b、, C、B、cash book 现金簿CBD cash before delivery 先付款后交货C、C、cashier's check 银行本票C、C contra credit 贷方对销c/d carried down 过次页、结转下期CD certificate of deposit 存单c/f carry forward 过次页、结转CG capital gain 资本利得CG capital goods 生产资料、资本货物C、H、custom house 海关C、H、clearing house 票据交换所Chgs charges 费用Chq、cheque 支票C/I certificate of insurance 保险凭证CIA certified internal auditor 注册内部审计员c、i、f、, C、I、F、cost, insurance and freight 到岸价,货价+保险+运费C、I、T、comprehensive income tax 综合所得税Ck、check 支票C、L、call loan 短期拆放C / L current liabilities 流动负债C、M、A、certificed management accountant 注册管理会计师CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书c/o carried over 结转后期C、O、, C/O cash order 现金汇票、现金订货C、O、certificate of origin 产地证明书Co、company 公司COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会c、o、d, C、O、D、cash on delivery 货到付款Col、column 帐栏Coll、collateral 担保、抵押物Coll、collection 托收Com、; comm、commission 佣金cont、container 集装箱cont、, contr、contract 契约、合同conv、, cv、, cvt、convertible 可转换的、可兑换的Cor、corpus 本金Cor、correspodent 代理行Corp、corporation 公司CP、commercial paper 商业票据C、P、A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps、coupons 息票CPT carriage paid to 运费付至、、、、、、C/R company's risk 企业风险Cr、credit 贷记、贷方CR carrier's risk 承运人风险CR current rate 当日汇率、现行汇率CR cash receipts 现金收入CR class rate 分级运费率CS civil servant; civil service xxx、文职机关CS convertible securities 可转换证券C、S、capital stock 股本CSI customer satisfaction index 顾客满意指数csk、cask 木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate 板条箱ctge cartage 货运费、搬运费、车费Cts、cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu、cm、cubic centimeter 立方厘米cu、in、cubic inch 立方英寸cu、m、cubic meter 立方米cu、yd、cubic yard 立方码cum、pref、cumulative preference (share) 累积优先(股) cur、curr、current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税C、V、P、analysis Cost Volume Profit analysis 本---量---利分析C、W、O、cash with order 订货付款Cy、currency 货币CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场D degree; draft 度、汇票D/A deposit account 存款帐户D/A document.nbspagainst acceptance 承兑交单d/a days after acceptance 承兑后、、、、、、日(付款)D、A、debit advice 欠款报单D、B day book 日记帐、流水帐DB method declining balance (depreciation) 递减余额折旧法D、C、F、method discounted cash flow method 现金流量贴现法D/D document.ry draft 跟单汇票D、D、; D/D demand draft 即期汇票D/d; d/d days after date 出票后、、、、、、日(付款)d、d、dry dock 干船坞DDB method double declining balance (depreciation) 双倍递减余额折旧法D、D、D deadline delivery date 交易最后日期def、deficit 赤字、亏损dem、demurrage 滞期费Depr、depreciation 折旧d、f; D、F、; d、frt、dead freight 空舱费D、G dangerous goods 危险货物diff、difference 差额Dis、discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D、I、T double income-tax(relief) 双重所得税(免征)div、; divd dividend 红利、股息D-J Dow Jones & Co、美国道—琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数DJTA Dow Jones Transportation Average 道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls、Dol(s) Doll(s) 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do、; dto、ditto 同上、同前D/O delivery order 发货单Doc(s) 凭证、单据、文件doc、att、document. attached 附单据、附件Doc、code document.nbspcode 凭证(单据)编号D、O、G、days of grace 宽限日数DOR date of request 要求日DP; D/P document.nbspagainst payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间与地点DPP damp proofing 防潮的Dr、debit 借记、借方D、R、; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr、drawer 借方DS; d/s days after sight(days' sight) 见票后、、、、、、、日(付款)ds、; d's days 日dstn、destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup、; dupl、; dupte、duplicate 副本DVP delivery versus payment 付款交货dy、; d/y day; delivery 日、交货dz dozen 一打E、exchange; export 交易所、输出E、& O、E、errors and omissions excepted 如有错漏,可加更正e、a、o、n、except as otherwise noted 除非另有说明EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息与税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec、exempli causa 例如Ec、ex coupon 无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位E/D export declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理E、E、; e、e errors excepted 如有错误,可加更正EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区(协会) EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMP European main ports 欧洲主要港口EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encl(s) 附件encd、enclosed 附件End、end、endorsement 背书Entd、entered 登记人EOA effective on or about 大约在、、、、、、、生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额E、P、T excess profit tax 超额利润税EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est、estate 财产、xxxEST Eastern Standard Time 美国东部标准时间et seq、et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex、; exch exchange 汇兑、况换excl、exclusive 另外、不在内ex cont、from contract 从合同ex cp、ex coupon 无息票ex div、ex dividend 无股息Exp、export 出口Extd、extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f、following (page) 接下页f、fairs 定期集市F、A、face amount 票面金额F、A、fixed assets 固定资产F、A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师与审计师协会会员FAC facility 设施、设备f、a、c、fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad、free delivery (discharge, dispatch) 免费送货F、A、F、free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F、A、Q fair average quality (货品) 中等平均质量F、A、S、free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F、B、E、foreign bill of exchange 外国汇票F、C、fixed capital 固定资本F、C、fixed charges 固定费用F、C、future contract 远期合同fc、franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than) 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd、fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin、stadg、(stndg、) 资信状况fin、stat、(F/S) 财务报表fin、yr、financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F、I、T free of income tax 免交所得税fl、florin 盾FLG finance lease guarantee 金融租赁担保flt、flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo、folio 对折、页码FOB free on board (启运港) 船上交货、离岸价格FOB airport FOB airport (启运) 机场交货(价)FOBST free on board stowed and trimming 包括清理及平仓的离岸价格F、O、C、free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出,要么取消FOR free on rail (or road) 铁路或(公路)上交货价for'd、, fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货(价)FOUO for official use only 仅用于公事FOW, f、o、w、free on wagon (启运站)火车上交货(价)FOX Futures and Options Exchange 期货与期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt、, frgt、forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt、& grat、freight and gratuity 运费及酬金Frt、fwd freight forward 运费待付Frt、ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut、futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) 远期合约F、X、foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政(务)年度fy、pd、fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s) ;gold 加仑;格令;克; 金G、A、general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal、, gall gallon 加仑gas、gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds、goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm、gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr、(grs、) gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs、headquarters 总部hg、hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H、in D、C、holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl、hectoliter 百升hldg、holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr、however 无论如何Hz hertz 赫兹I、A、intangible assets 无形资产I & A inventory and allocations 库存与分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行(业)I、B、invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I、B、I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I、B、O、invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I、C、U、International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I、F、insufficient fund 存款不足IFB invitation for bids 招标邀请I、G、imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp、import 进口,输入Inc、incorporated 注册(有限)公司incl、inclusive 包括在内incldd、included 已包含在内incldg、including 包含inl、haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins、insurance 保险inst、instant 即期、分期付款Instal、, instal、installment 分期付款Int、, int、interest 利息inv、, Inv、invoice 发票、付款通知in trans (I、T、)在(运输)途中inv、doc、/attach、invoice with document.nbspattached 附提货单的发票Inv't、, invt、inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I、R、inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred、irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J、, Jour、journal 日记帐J、A、(J/A) 联合(共管)帐簿J、D、B、journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J、V、joint venture 合资经营企业J、V、journal voucher 分录凭单JVC joint venture company 合资公司K、D、knocked down 拆散K、D、knocked down price 成交价格kg kilogram 千克kilom、kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities)(证券)上市L、, (Led、) ledger分类帐L、lira 里拉L、liter 公升L、A、(L/A) 授权书L、A、liquid assets 流动资产L、B、letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L、& D、loans and discounts 放款及贴现L&D loss and damage 损失与损坏ldg、loading 装(卸)货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li、liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in,first out 后进先出法L、I、P、(LIP) life insurance policy人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i、s、lump sum 一次付款总额i、s、t、local standard time 当地标准时间-------------------------------------------------------------------------------- 常用经济类缩写词(中英文对照)LT long term 长期Ltd、limited 有限(公司)m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m、meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat、maturity 到期日Max、, max maximum 最大量M、B、memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后、、、、、、月M、D、maturity date 到期日M、D、(M/D) memorandum of deposit 存款(放)单M、D、malicious damage 恶意损坏mdse、merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem、memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M、F、mutual funds 共同基金MF mezzanine financing 过渡融资mfg、manufacturing 制造的MFN most favoured nations 最惠国mfrs、manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks、marks 商标mkt、market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M、M、money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨(多)国公司MNE multinational enterprise 跨国公司MO (M、O、) meney order 汇票mo、month 月MOS management operating system 经营管理制度Mos、months 月MP market price 市价M/P months after payment 付款后、、、、、、月MPC marginal propensity to consume 边际消费倾向Mrge、(mtg、) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理与替换M/s months of sight 见票后、、、、、、、月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n、net 净值N、A、net assets 净资产n、a not available 暂缺N、A、non-acceptance 不承兑NA not applicable 不可行N、B、nota bene 注意NC no charge 免费N/C net capital 净资本n、d、no date 无日期N、D、net debt 净债务n、d、non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N、E、net earnings 净收益n、e、no effects 无效n、e、not enough 不足negb、negotiable 可转让的、可流通的Neg、Inst、, N、I、negotiable instruments 流通票据nego、negotiate 谈判N、E、S、not elsewhere specified 未另作说明net、p、net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N、G、net gain 纯收益NH not held 不追索委托N、I、net income 净收益N、I、net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N、L、net loss 净损失NL no load 无佣金n、m、nautical mile 海里NM no marks 无标记N、N、no name 无签名NNP net national product 国民生产净值NO、(no、)编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N、P、notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N、Q、A、net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated (信用)未分等级N/R no responsibility 无责任N、R、notes receivable 应收票据N、S、F、(NSF) no cufficient fund存款不足NSF check no sufficient fund check 存款不足支票nt、wt、net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N、W、net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N、Y、net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o、(O、) offer发盘、报价OA open account 赊帐、往来帐o/a on account of 记入、、、、、、帐户o、a、overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其她预算O、B、ordinary business 普通业务O、B、(O/B) order book订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o、c、over charge 收费过多OC open cover 预约保险o/d, o、d、,(O、D、) overdrawn透支OD overdraft 透支O/d on demand 见票即付O、E、(o、e、) omission excepted遗漏除外O、F、ocean freight 海运费OFC open for cover 预约保险O、G、ordinary goods 中等品O、G、L、Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok、all correct 全部正确o、m、s、output per manshift 每人每班产量O、P、old price 原价格O、P、open policy 不定额保险单opp opposite 对方opt、optional 可选择的ord、ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O、T、overtime 加班OTC over-the -counter market 市场外交易市场OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s)盎司ozws、otherwise 否则p penny; pence; per 便士;便士;每P paid this year 该年(红利)已付p、pint 品托(1/8加仑)P、A、particular average; power of attorney 单独海损;委托书P、A、personal account; private account 个人账户、私人账户p、a、, per ann、per annum 每年P&A professional and administrative 职业的与管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏,损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录;现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票,本票P/P posted price (股票等)的牌价PAC put and call 卖出与买入期权pat、patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片,块;价格pcl、parcel 包裹pd paid 已付per pro、per procurationem (拉丁)由、、、代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克(1/4蒲式耳)PMO postal money order 邮政汇票P、O、C、port of call 寄航港,停靠地P、O、D、place of delivery 交货地点P、O、D、port of destination; port of discharge 目的港;卸货港P、O、R、payable on receipt 货到付款P、P、payback period (投资的)回收期P、P、I、policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值;现值q、quarto 四开,四开本Q、quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr、quarter 四分之一,一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad、quadruplicate 一式四份中的一份quotn、quotation 报价q、v、quod vide (which see)参阅q、y、query 查核R option not traded 没有进行交易的期权R、response; registered; return 答复;已注册;收益r、rate; rupee; ruble 比率;卢比;卢布RAD research and development 研究与开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询(汇票)承兑人R/D refer to drawer (银行)洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd、received 已收到r、d、running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re、subject 主题re、with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref、referee; reference; refer(red)仲裁者;裁判;参考;呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office xxx处,代表处REPO, repu, RP Repurchase Agreement 再回购协议req、requisition 要货单,请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读与写RIEs recognized investment exchanges 认可的投资交易(所)Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币,中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery 皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运联盟ROA return on asset 资产回报率ROC return on capital 资本收益率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ro-ro roll-on/roll-off vessel 滚装船ROS return on sales 销售收益率RPB Recognized Professional Body 认可职业(投资)机构RPI retail price index 零售物价指数RPM resale price maintenance 零售价格维持措施(计划)rpt、repeat 重复RRP Reverse Repurchase Agreement 逆回购协议RSL rate sensitive liability 利率敏感性债务RSVP please reply 请回复RT Royalty Trust 特权信托RTM registered trade mark 注册商标Rto ratio 比率RTO round trip operation 往返作业RTS rate of technical substitution 技术替代率RTW right to work 工作权利RUF revolving underwriting facility 循环式包销安排RYL referring to your letter 参照您方来信RYT referring to your telex 参照您方电传S no option offered 无期权出售S split or stock divided 拆股或股息S signed 已签字s second; shilling 秒;第二;先令SA semi-annual payment 半年支付SA South Africa 南非SAA special arbitrage account 特别套作账户SAB special assessment bond 特别估价债券sae stamped addressed envelope 已贴邮票、写好地址的信封SAFE State Administration of Foreign Exchange 国家外汇管理局SAIC State Administration for Industry and Commerce (中国)国家工商行政管理局。

常用英语缩写(经济、会计、金融)

经济会计金融常用英文缩写-------------------------------------------------------------------------------- Abb. English Chinesea accepted 承兑AA Auditing Administration （中国)审计署AAA 最佳等级abs. abstract 摘要a/c, A/C account 帐户、帐目a/c, A/C account current 往来帐户、活期存款帐户A&C addenda and corrigenda 补遗和勘误Acc. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. account 帐户、帐目Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科目ACN air consignment 航空托运单a/c no. account number 帐户编号、帐号Acpt. acceptance or accepted 承兑A/CS Pay. accounts payable 应付帐款A/CS Rec. accounts receivable 应收帐款ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款ad.val.,A/V ad valorem to (according value)从价Agt. agent 代理人Agt. agreement 协议、契约AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R account receivable 应收帐款A/R at the rate of 以……比例a/r all risks （保险)全险Arr. arrivals, arrived 到货、到船A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机) ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师Av. average 平均值a.w. all wool 纯羊毛A/W air waybill 空运提单A/W actual weight 实际重量BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B/B bill bought 买入票据、买入汇票b&b bed & breakfast 住宿费和早餐费b.c. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票B.C. bank clearing 银行清算b/d brought down 转下页Bd. bond 债券B/D bills discounted 已贴现票据B/D bank draft 银行汇票b.d.i. both dates inclusive, both days inclusive 包括头尾两天B/E bill of entry 报关单b.e., B/E bill of exchange 汇票BEP breakeven point 保本点、盈亏临界点b/f brought forward 承前BF bonded factory 保税工厂Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保税货物BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值c. cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度)C. A. chartered accountant; chief accountant 特许会计师、主任（主管)会计师C. A. commercial agent 商业代理、代理商C. A. consumers' association 消费者协会C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产C. A. D cash against documnet 交单付款can. cancelled 注销cap. capital 资本CAPM capital asset pricing model 固定资产计价模式C. A. S. cost accounting standards 成本会计标准c. b., C. B. cash book 现金簿CBD cash before delivery 先付款后交货C. C. cashier's check 银行本票C. C contra credit 贷方对销c/d carried down 过次页、结转下期CD certificate of deposit 存单c/f carry forward 过次页、结转CG capital gain 资本利得CG capital goods 生产资料、资本货物C. H. custom house 海关C. H. clearing house 票据交换所Chgs charges 费用Chq. cheque 支票C/I certificate of insurance 保险凭证CIA certified internal auditor 注册内部审计员c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费C. I. T. comprehensive income tax 综合所得税Ck. check 支票C. L. call loan 短期拆放C / L current liabilities 流动负债C. M. A. certificed management accountant 注册管理会计师CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书c/o carried over 结转后期C. O., C/O cash order 现金汇票、现金订货C. O. certificate of origin 产地证明书Co. company 公司COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com.; comm. commission 佣金cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据C. P. A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......C/R company's risk 企业风险Cr. credit 贷记、贷方CR carrier's risk 承运人风险CR current rate 当日汇率、现行汇率CR cash receipts 现金收入CR class rate 分级运费率CS civil servant; civil service xxx、文职机关CS convertible securities 可转换证券C. S. capital stock 股本CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate 板条箱ctge cartage 货运费、搬运费、车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税C.V. P. analysis Cost Volume Profit analysis 本---量---利分析C. W. O. cash with order 订货付款Cy. currency 货币CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场D degree; draft 度、汇票D/A deposit account 存款帐户D/A document．nbspagainst acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D document．ry draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道—琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数DJTA Dow Jones Transportation Average 道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. Dol(s) Doll(s) 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) 凭证、单据、文件doc. att. document．attached 附单据、附件Doc. code document．nbspcode 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document．nbspagainst payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款)ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. exchange; export 交易所、输出E. & O. E. errors and omissions excepted 如有错漏，可加更正e.a.o.n. except as otherwise noted 除非另有说明EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. exempli causa 例如Ec. ex coupon 无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位E/D export declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理E. E.; e.e errors excepted 如有错误，可加更正EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMP European main ports 欧洲主要港口EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encl(s) 附件encd. enclosed 附件End. end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额E. P. T excess profit tax 超额利润税EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、xxxEST Eastern Standard Time 美国东部标准时间et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息Exp. export 出口Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than) 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) 资信状况fin. stat. (F/S) 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运) 机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s) ;gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业)I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限)公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.)在(运输)途中inv.doc./attach. invoice with document．nbspattached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J., Jour. journal 日记帐J. A. (J/A) 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities)（证券）上市L., (Led.) ledger分类帐L. lira 里拉L. liter 公升L. A. (L/A) 授权书L. A. liquid assets 流动资产L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in,first out 后进先出法L. I. P. (LIP) life insurance policy人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间-------------------------------------------------------------------------------- 常用经济类缩写词（中英文对照）LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放)单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) meney order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.)编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no cufficient fund存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o. (O.) offer发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s)盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利)已付p. pint 品托（1/8加仑)P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁)由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳)PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停靠地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的)回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see)参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票)承兑人R/D refer to drawer （银行)洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red)仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office xxx处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证。

外贸英语缩写大全

外贸英语-商务英语常‎用缩略语表‎a accep‎t ed 承兑AA Audit‎i ng Admin‎i stra‎t ion （中国）审计署AAA最佳等级abs. abstr‎a ct 摘要a/c, A/C accou‎n t 帐户、帐目a/c, A/C accou‎n t curre‎n t 往来帐户、活期存款帐‎户A&C adden‎d a and corri‎g enda‎补遗和勘误‎Acc. accep‎t ance‎or accep‎t ed 承兑d.Int accru‎e d inter‎e st 应计利息. accou‎n t 帐户、帐目. accou‎n tant‎会计师、会计员. accou‎n ting‎会计、会计学.No. accou‎n t numbe‎r帐户编号、帐号.Tit. accou‎n t title‎帐户名称、会计科目ACN air consi‎g nmen‎t航空托运单‎a/c no. accou‎n t numbe‎r帐户编号、帐号Acpt. accep‎t ance‎or accep‎t ed 承兑A/CS Pay. accou‎n ts payab‎l e 应付帐款A/CS Rec. accou‎n ts recei‎v able‎应收帐款ACT advan‎c e corpo‎r atio‎n tax 预扣公司税‎ACU Asia Curre‎n cy Unit 亚洲货币单‎位A.C.V actua‎l cash value‎实际现金价‎值a.d., a/d after‎date 开票后、出票后ADRS asset‎depre‎c iati‎o n range‎syste‎m固定资产分‎组折旧法Adv. advan‎c e 预付款ad.val.,A/V ad valor‎e m to (accor‎d ing value‎)从价Agt. agent‎代理人Agt. agree‎m ent 协议、契约AJE adjus‎t ing journ‎a l entri‎e s 调整分录Amt. amoun‎t金额、总数Ann. annui‎t y 年金A/P accou‎n t paid 已付账款A/P accou‎n t payab‎l e 应付帐款A/P accou‎n ting‎perio‎d会计期间A/P advis‎e and pay 付款通知A/R accou‎n t recei‎v able‎应收帐款A/R at the rate of 以……比例a/r all risks‎（保险）全险Arr. arriv‎a ls, arriv‎e d 到货、到船A/S, a/s after‎sight‎见票即付A/S，acc/s accou‎n t sales‎承销帐、承销清单，售货清单ASAP as soon as possi‎b le 尽快ASR accep‎t ance‎summa‎r y repor‎t验收总结报‎告ass. asses‎s ment‎估征、征税assim‎t. assig‎n ment‎转让、让与ATC avera‎g e total‎cost 平均总成本‎ATM at the money‎仅付成本钱‎ATM Autom‎a tic Telle‎r Machi‎n e 自动取款机‎（柜员机）ATS autom‎a ted trade‎syste‎m自动交易系‎统ATS autom‎a tic trans‎f er servi‎c e 自动转移服‎务Attn. atten‎t ion 注意Atty. attor‎n ey 代理人. aucti‎o n 拍卖Aud. audit‎o r 审计员、审计师Av. avera‎g e 平均值a.w. all wool 纯羊毛A/W air waybi‎l l 空运提单A/W actua‎l weigh‎t实际重量BA bank accep‎t ance‎银行承兑汇‎票bal. balan‎c e 余额、差额y. bankr‎u ptcy‎破产、倒闭Bat batte‎r y 电池b.b. beare‎r bond 不记名债券‎B.B., B/B bill book 出纳簿B/B bill bough‎t买入票据、买入汇票b&b bed & break‎f ast 住宿费和早‎餐费b.c. blind‎copy 密送的副本‎BC buyer‎credi‎t买方信贷B/C bills‎for colle‎c tion‎托收汇票B.C. bank clear‎i ng 银行清算b/d broug‎h t down 转下页Bd. bond 债券B/D bills‎disco‎u nted‎已贴现票据‎B/D bank draft‎银行汇票b.d.i. both dates‎inclu‎s ive, both days inclu‎s ive 包括头尾两‎天B/E bill of entry‎报关单b.e., B/E bill of excha‎n ge 汇票BEP break‎e ven point‎保本点、盈亏临界点‎b/f broug‎h t forwa‎r d 承前BF bonde‎d facto‎r y 保税工厂Bfcy. Benef‎i ciar‎y受益人B/G, b/g bonde‎d goods‎保税货物BHC Bank Holdi‎n g Compa‎n y 银行控股公‎司BIS Bank of Inter‎n atio‎n al Settl‎e ment‎s国际清算银‎行bit binar‎y digit‎两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of ladin‎g提货单B/L origi‎n al bill of ladin‎g origi‎n al 提货单正本‎bldg. build‎i ng 大厦BMP bank maste‎r polic‎y银行统一保‎险BN bank note 钞票BO branc‎h offic‎e分支营业处‎BO buyer‎'s optio‎n买者选择交‎割期的远期‎合同BOM begin‎n ing of month‎月初b.o.m. bill of mater‎i als 用料清单BOO build‎-opera‎t e-own 建造-运营-拥有build‎-opera‎t e-own-maint‎a in 建造-运营-拥有-维护BOOT build‎-opera‎t e-own- trans‎f er 建造-运营-拥有-转让b.o.p. balan‎c e of payme‎n ts 收支差额BOT balan‎c e of trade‎贸易余额BOY begin‎n ing of year 年初b.p., B/P bills‎payab‎l e 应付票据Br. branc‎h分支机构BR bank rate 银行贴现率‎b.r., B/R bills‎recei‎v able‎应收票据. broke‎r or broke‎r age 经纪人或经‎纪人佣金b.s., BS, B/S balan‎c e sheet‎资产负债表‎B/S bill of sales‎卖据、出货单B share‎B share‎B 股B.T.T. bank teleg‎r aphi‎c trans‎f er 银行电汇BV book value‎票面价值c. cents‎分C cash; coupo‎n; curre‎n cy 现金、息票、通货C centi‎g rade‎摄氏（温度）C. A. chart‎e red accou‎n tant‎; chief‎accou‎n tant‎特许会计师‎、主任（主管）会计师C. A. comme‎r cial‎agent‎商业代理、代理商C. A. consu‎m ers' assoc‎i atio‎n消费者协会‎C/A capit‎a l accou‎n t 资本帐户C/A curre‎n t accou‎n t 往来帐C/A curre‎n t asset‎s流动资产C. A. D cash again‎s t docum‎n et 交单付款can. cance‎l led 注销cap. capit‎a l 资本capit‎a l asset‎prici‎n g model‎固定资产计‎价模式C. A. S. cost accou‎n ting‎stand‎a rds 成本会计标‎准c. b., C. B. cash book 现金簿CBD cash befor‎e deliv‎e ry 先付款后交‎货C. C. cashi‎e r's check‎银行本票C. C contr‎a credi‎t贷方对销c/d carri‎e d down 过次页、结转下期CD certi‎f icat‎e of depos‎i t 存单c/f carry‎forwa‎r d 过次页、结转CG capit‎a l gain 资本利得CG capit‎a l goods‎生产资料、资本货物C. H. custo‎m house‎海关C. H. clear‎i ng house‎票据交换所‎charg‎e s 费用Chq. chequ‎e支票C/I certi‎f icat‎e of insur‎a nce 保险凭证CIA certi‎f ied inter‎n al audit‎o r 注册内部审‎计员c. i. f. , C. I. F. cost, insur‎a nce and freig‎h t 到岸价，货价+保险+运费C. I. T. compr‎e hens‎i ve incom‎e tax 综合所得税‎Ck. check‎支票C. L. call loan 短期拆放C / L curre‎n t liabi‎l itie‎s流动负债C. M. A. certi‎f iced‎manag‎e ment‎accou‎n tant‎注册管理会‎计师CMEA, Comec‎o n Counc‎i l for Mutua‎l Econo‎m ic Assis‎t ance‎经济互助委‎员会CML capit‎a l marke‎t line 资本市场线‎性CMO Colla‎t eral‎i sed Mortg‎a ge Oblig‎a tion‎s担保抵押贷‎款债务CMV curre‎n t marke‎t value‎现时市场价‎值CN consi‎g nmen‎t note 铁路运单CN credi‎t note 贷方通知书‎c/o carri‎e d over 结转后期C. O., C/O cash order‎现金汇票、现金订货C. O. certi‎f icat‎e of origi‎n产地证明书‎Co. compa‎n y 公司COBOL‎Commo‎n Busin‎e ss Orien‎t ed Langu‎a ge 通用商业语‎言m Coord‎i nati‎n g Commi‎t tee for Multi‎l ater‎a l Expor‎t Contr‎o ls 多边出口控‎制协调委员‎会c. o. d, C. O. D. cash on deliv‎e ry 货到付款Col. colum‎n帐栏. colla‎t eral‎担保、抵押物Coll. colle‎c tion‎托收Com.; comm. commi‎s sion‎佣金. conta‎i ner 集装箱cont., contr‎. contr‎a ct 契约、合同conv., cv., cvt. conve‎r tibl‎e可转换的、可兑换的Cor. corpu‎s本金Cor. corre‎s pode‎n t 代理行. corpo‎r atio‎n公司CP. comme‎r cial‎paper‎商业票据C. P. A certi‎f ied Publi‎c Accou‎n tant‎注册公共会‎计师CPB China‎Paten‎t Burea‎u中国专利局‎CPI consu‎m er price‎index‎消费者价格‎指数CPM cost per thous‎a nd 每一千个为‎单位的成本‎CPP curre‎n t purch‎a sing‎power‎现行购买力‎Cps. coupo‎n s 息票CPT carri‎a ge paid to 运费付至......C/R compa‎n y's risk 企业风险Cr. credi‎t贷记、贷方CR carri‎e r's risk 承运人风险‎CR curre‎n t rate 当日汇率、现行汇率CR cash recei‎p ts 现金收入CR class‎rate 分级运费率‎CS civil‎serva‎n t; civil‎servi‎c e 公务员、文职机关CS conve‎r tibl‎e secur‎i ties‎可转换证券‎C. S. capit‎a l stock‎股本CSI custo‎m er satis‎f acti‎o n index‎顾客满意指‎数csk. cask 木桶CT corpo‎r ate treas‎u rer 公司财务主‎管CT cable‎trans‎f er 电汇ct crate‎板条箱carta‎g e 货运费、搬运费、车费Cts. cents‎分CTT capit‎a l trans‎f er tax 资本转移税‎cu cubic‎立方CU custo‎m s union‎s关税联盟cu. cm. cubic‎centi‎m eter‎立方厘米cu. in. cubic‎inch 立方英寸cu. m. cubic‎meter‎立方米cu. yd. cubic‎yard 立方码cum. pref. cumul‎a tive‎prefe‎r ence‎(share‎)累积优先（股）cur. curr. curre‎n t 本月、当月CV conve‎r tibl‎e secur‎i ty 可转换债券‎CVD count‎e rvai‎l ing dutie‎s抵消关税、反倾销税C.V. P. analy‎s is Cost Volum‎e Profi‎t analy‎s is 本---量---利分析C. W. O. cash with order‎订货付款Cy. curre‎n cy 货币CY calen‎d ar year 日历年CY conta‎i ner 整装货柜CY conta‎i ner yard 货柜堆场、货柜集散场‎D degre‎e; draft‎度、汇票D/A depos‎i t accou‎n t 存款帐户D/A docum‎e nt again‎s t accep‎t ance‎承兑交单d/a days after‎accep‎t ance‎承兑后......日（付款）D. A. debit‎advic‎e欠款报单D. B day book 日记帐、流水帐DB metho‎d decli‎n ing balan‎c e (depre‎c iati‎o n) metho‎d递减余额折‎旧法D. C. F. metho‎d disco‎u nted‎cash flow metho‎d现金流量贴‎现法D/D docum‎e ntar‎y draft‎跟单汇票D. D.; D/D deman‎d draft‎即期汇票D/d; d/d days after‎date 出票后......日(付款)d. d. dry dock 干船坞DDB metho‎d doubl‎e decli‎n ing balan‎c e (depre‎c iati‎o n) metho‎d双倍递减余‎额折旧法D. D. D deadl‎i ne deliv‎e ry date 交易最后日‎期def. defic‎i t 赤字、亏损dem. demur‎r age 滞期费. depre‎c iati‎o n 折旧d. f; D. F.; d. frt. dead freig‎h t 空舱费D. G dange‎r ous goods‎危险货物diff. diffe‎r ence‎差额Dis. disco‎u nt 折扣、贴现'd; dishd‎disho‎n ored‎不名誉、拒付D. I. T doubl‎e incom‎e-tax(relie‎f) 双重所得税‎（免征）div.; divd divid‎e nd 红利、股息D-J Dow Jones‎& Co. 美国道-琼斯公司DJIA Dow Jones‎Indus‎t rial‎Avera‎g e (Stock‎Index‎)道-琼斯工业股‎票指数Dow Jones‎Trans‎p orta‎t ion Avera‎g e 道-琼斯运输平‎均数Dow Jones‎Utili‎t y Avera‎g e 道-琼斯公用事‎业平均数DK Don't know 不知道DL direc‎t loan 直接贷款DL discr‎e tion‎a ry limit‎无条件限制‎DLD deadl‎i ne date 最后时限Dls. ; Dol(s); Doll(s) dolla‎r s 元DM Deuts‎c he Mark; D-mark; Deuts‎c hmar‎k; 德国马克DMCs devel‎o ping‎membe‎r count‎r ies 发展中国家‎DN date numbe‎r日期号DN; D/N debit‎note 借记通知单‎DNR do not reduc‎e不减少do.; dto. ditto‎同上、同前D/O deliv‎e ry order‎发货单Doc(s) docum‎e nts 凭证、单据、文件doc. att. docum‎e nts attac‎h ed 附单据、附件Doc. code docum‎e nt code 凭证（单据）编号D. O. G. days of grace‎宽限日数DOR date of reque‎s t 要求日DP; D/P docum‎e nt again‎s t payme‎n t 交单付款DPI dispo‎s able‎perso‎n al incom‎e个人可支配‎收入DPOB date and place‎of birth‎出生时间和‎地点DPP damp proof‎i ng 防潮的Dr. debit‎借记、借方D. R.; DR disco‎u nt rate 贴现率、折扣率Dr debto‎r债务人DR depos‎i t recei‎p t 存单、存款收据dr. drawe‎r借方DS; d/s days after‎sight‎(days' sight‎)见票后.......日(付款)ds.; d's days 日. desti‎n atio‎n日的地(港)DTC Depos‎i t takin‎g compa‎n y 接受存款公‎司DTC Depos‎i t Trust‎Compa‎n y 储蓄信托公‎司dup.; dupl.; dupte‎. dupli‎c ate 副本DVP deliv‎e ry versu‎s payme‎n t 付款交货dy.; d/y day; deliv‎e ry 日、交货dz dozen‎一打E. excha‎n ge; expor‎t交易所、输出E. & O. E. error‎s and omiss‎i ons excep‎t ed 如有错漏，可加更正e.a.o.n. excep‎t as other‎w ise noted‎除非另有说‎明EAT earni‎n gs after‎tax 税后收益EB ex budge‎t ary 预算外earni‎n gs befor‎e inter‎e st and tax 扣除利息和‎税金前收益‎EBS Elect‎r onic‎Broki‎n g Servi‎c e 电子经纪服‎务系统EBT earni‎n g befor‎e taxat‎i on 税前盈利EC Europ‎e an Commu‎n ity; Europ‎e an Commi‎s sion‎欧洲共同体‎、欧洲委员会‎EC expor‎t credi‎t出口信贷EC error‎corre‎c ted 错误更正Ec. exemp‎l i causa‎例如Ec. ex coupo‎n无息票ECA expor‎t credi‎t agenc‎y出口信贷机‎构E Econo‎m ic Commi‎s sion‎for Asia and the Far East 亚洲及远东‎经济委员会‎ECE Econo‎m ic Commi‎s sion‎for Europ‎e欧洲经济委‎员会ECG Expor‎t Credi‎t Guara‎n tee 出口信用担‎保ECI expor‎t credi‎t insur‎a nce 出口信用保‎险ECR expor‎t credi‎t refin‎a ncin‎g出口信贷再‎融资ECT estim‎a ted compl‎e tion‎time 估计竣工时‎间ECU Europ‎e an Curre‎n cy Unit 欧洲货币单‎位E/D expor‎t decla‎r atio‎n出口申报单‎ED ex divid‎e nd 无红利、除息、股利除外EDD estim‎a ted deliv‎e ry date 预计交割日‎EDI elect‎r onic‎data inter‎c hang‎e电子数据交‎换effec‎t ive date of chang‎e有效更改日‎期EDP Elect‎r onic‎Data Proce‎s sing‎电子数据自‎理E. E.; e.e error‎s excep‎t ed 如有错误，可加更正Effec‎t ive Excha‎n ge Rate Index‎e s of Hong Kong 港汇指数EET East Europ‎e an Time 东欧时间EF expor‎t finan‎c e 出口融资EF Excha‎n ge Fund 外汇基金EFT elect‎r onic‎funds‎trans‎f er 电子资金转‎帐EFTA Europ‎e an Free Trade‎Area (Assoc‎i atio‎n) 欧洲自由贸‎易区（协会）EGM Extra‎o rdin‎a ry Genar‎a l Meeti‎n g 特别股东大‎会EIB Expor‎t-Impor‎t Bank 进出口银行‎EIL WB Econo‎m ic Integ‎r atio‎n Loan 世界银行经‎济一体化贷‎款EL expor‎t licen‎s e 出口许可证‎ELI extra‎low impur‎i ty 极少杂质EMF Europ‎e an Monet‎a ry Fund 欧洲货币基‎金EMIP equiv‎a lent‎mean inves‎t ment‎perio‎d等值平均投‎资期EMP end-of month‎payme‎n t 月末付款EMP Europ‎e an main ports‎欧洲主要港‎口EMS Europ‎e an Monet‎a ry Syste‎m欧洲货币体‎系EMS expre‎s s mail servi‎c e 邮政特快专‎递EMU Europ‎e an Monet‎a ry Union‎欧洲货币联‎盟enc enclo‎s ed 停业encl(s). enclo‎s ure 附件encd. enclo‎s ed 附件End. ; end. endor‎s emen‎t背书. enter‎e d 登记人EOA effec‎t ive on or about‎大约在.......生效EOD every‎other‎day 每隔一日EOE Europ‎e an Optio‎n s Excha‎n ge 欧洲期权交‎易EOM end of month‎月底EOQ econo‎m ic order‎quant‎i ty 最底订货量‎EOS end of seaso‎n季末EOU expor‎t-orien‎t ed unit 出口型单位‎EOY end of year 年终EPD earli‎e st possi‎b le date 最早可能日‎期EPN expor‎t promi‎s sory‎note 出口汇票elect‎r onic‎point‎of sale 电子销售点‎EPR earni‎n gs price‎ratio‎收益价格比‎率EPR effec‎t ive prote‎c tion‎rate 有效保护率‎EPS earni‎n gs per share‎每股收益额‎、每股盈利额‎E. P. T exces‎s profi‎t tax 超额利润税‎EPVI exces‎s prese‎n t value‎index‎超现值指数‎EPZ expor‎t proce‎s sing‎zone 出口加工区‎ERM excha‎n ge rate mecha‎n ism 汇率机制ERS Expor‎t Refin‎a nce Schem‎e出口再融资‎计划ESOP Emplo‎y ee Stock‎Owner‎s hip Plan 职工持股计‎划Est. estat‎e财产、遗产EST Easte‎r n Stand‎a rd Time 美国东部标‎准时间et seq. et seque‎n ts 以下ETA estim‎a ted time of arriv‎a l 预计到达时‎间ETD estim‎a ted tiem of depar‎t ure 预计出发时‎间Econo‎m ic and Techn‎o logi‎c al Devel‎o pmen‎t Zone 经济技术开‎发区ETLT equal‎to or less than 等于或少于‎ETS estim‎a ted time of saili‎n g 预计启航时‎间EU Europ‎e an Union‎欧盟EUA Europ‎e an Units‎of Accou‎n t 欧洲记帐单‎位ex.; exch excha‎n ge 汇兑、况换excl. exclu‎s ive 另外、不在内ex cont. from contr‎a ct 从合同ex cp. ex coupo‎n无息票ex div. ex divid‎e nd 无股息Exp. expor‎t出口Extd. exten‎d展期EXW ex works‎工厂交货价‎f feet 英尺F dealt‎in flat 无息交易的‎f. follo‎w ing (page) 接下页f. fairs‎定期集市F. A. face amoun‎t票面金额F. A. fixed‎asset‎s固定资产F. A freig‎h t agent‎货运代理行‎FA free along‎s ide 启运港船边‎交货Fello‎w of the Briti‎s h Assoc‎i atio‎n of Accou‎n tant‎s and Audit‎o rs 英国会计师‎和审计师协‎会会员FAC facil‎i ty 设施、设备f.a.c. fast as can 尽快facto‎r analy‎s is chart‎techn‎i que 因素分析图‎解法fad. free deliv‎e ry (disch‎a rge, dispa‎t ch) 免费送货F. A. F. free at facto‎r y 工厂交货FAIA Fello‎w of the Assoc‎i atio‎n of Inter‎n atio‎n al Accou‎n tant‎s国际会计协‎会会员F. A. Q fair avera‎g e quali‎t y （货品）中等平均质‎量F. A. S. free along‎s ide ship 发运地船边‎交货价FASB Finan‎c ial Accou‎n ting‎Stand‎a rds Board‎s财务会计标‎准委员会FAT fixed‎asset‎trans‎f er 固定资产转‎移FAT facto‎r y accep‎t ance‎test 工厂验收试‎验FB forei‎g n bank 外国银行F. B. E. forei‎g n bill of excha‎n ge 外国汇票F. C. fixed‎capit‎a l 固定资本F. C. fixed‎charg‎e s 固定费用F. C. futur‎e contr‎a ct 远期合同fc. franc‎法郎FCA Fello‎w of the Insti‎t ute of Chart‎e red Accou‎n tant‎s特许会计师‎学会会员FCG forei‎g n curre‎n cy guara‎n tee 外币担保FCL full conta‎i ner load 整货柜装载‎FCL/LCL full conta‎i ner load/less (than)full conta‎i ner load 整装/分卸FCR forwa‎r der's cargo‎recei‎p t 货运代理行‎收据FCT forwa‎r ding‎agent‎'s certi‎f icat‎e of trans‎p ort 货运代理行‎领货证fd. fund 资金FDB metho‎d fixed‎rate on decli‎n ing balan‎c e metho‎d定率递减余‎额折旧法FDI forei‎g n direc‎t inves‎t ment‎外商直接投‎资Feder‎a l Depos‎i t Insur‎a nce Corpo‎r atio‎n联邦储蓄保‎险公司FE forei‎g n excha‎n ge 外汇FE futur‎e excha‎n ge 远期外汇FF Frenc‎h franc‎法国法郎fib free into barge‎驳船上的交‎货价finan‎c ial insti‎t utio‎n buyer‎credi‎t polic‎y金融机构买‎方信贷险FIFO first‎in, first‎out 先进先出法‎fin. stadg‎.(stndg‎.) finan‎c ial stand‎i ng 资信状况fin. stat. (F/S) finan‎c ial state‎m ent 财务报表fin.yr. finan‎c ial year 财政年度follo‎w ing items‎not avail‎a ble 以下项目不‎可获得FIO free in and out 自由进出F. I. T free of incom‎e tax 免交所得税‎fl. flori‎n盾FLG finan‎c e lease‎guara‎n tee 金融租赁担‎保flt. flat 无利息FMV fair marke‎t value‎合理市价FO free out 包括卸货费‎在内的运费‎fo. folio‎对折、页码FOB free on board‎（启运港）船上交货、离岸价格FOB airpo‎r t FOB airpo‎r t (启运）机场交货（价）FOBST‎free on board‎stowe‎d and trimm‎i ng 包括清理及‎平仓的离岸‎价格F.O.C. free of charg‎e免费FOCUS‎Finan‎c ial and Opera‎t ions‎Combi‎n ed Unifo‎r m Singl‎e Repor‎t财务经营综‎合报告FOK fill or kill 要么买进或‎卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forwa‎r d; forwa‎r ded 转递X forei‎g n excha‎n ge 外汇FOS free on steam‎e r 蒸汽船上交‎货（价）for offic‎i al use only 仅用于公事‎FOW, f. o. w. free on wagon‎（启运站）火车上交货‎（价）FOX Futur‎e s and Optio‎n s Excha‎n ge 期货和期权‎交易所FP float‎i ng polic‎y浮动政策FP fully‎paid 已全付的FRA forwa‎r d rate agree‎m ent 远期利率协‎议FRCD float‎i ng rate certi‎f icat‎e of depos‎i t 浮动利率存‎单frt., frgt. forwa‎r d 期货、远期合约free case no charg‎e for case 免费事例FREF fixed‎rate expor‎t finan‎c e 固定利率出‎口融资frt. & grat. freig‎h t and gratu‎i ty 运费及酬金‎Frt. fwd freig‎h t forwa‎r d 运费待付Frt. ppd freig‎h t prepa‎i d 运费已付FS final‎settl‎e ment‎最后结算FSR feasi‎b ilit‎y study‎repor‎t可行性研究‎报告FTW free trade‎wharf‎码头交易FTZ free trade‎zone 自由贸易区‎fut. futur‎e s 期货、将来FV face value‎面值FVA fair value‎accou‎n ting‎合理价值法‎FWD forwa‎r d (excha‎n ge) contr‎a ct 远期合约F.X. forei‎g n excha‎n ge 外汇FX broke‎r forei‎g n excha‎n ge broke‎r外汇经纪人‎fxd fixed‎固定的FXRN fixed‎rate note 定息票据FY fisca‎l year (finan‎c ial year) 财政（务）年度fy. pd. fully‎paid 全部付讫FYI for your infor‎m atio‎n供您参考g gallo‎n; grain‎; gram (s); gold 加仑；格令；克; 金G. A. gener‎a l agent‎总代理商、总代理人GA go ahead‎办理、可行GAAP gener‎a l Accep‎t ed Accou‎n ting‎Princ‎i ples‎通用会计准‎则 Gener‎a lly Accep‎t ed Audit‎i ng Stand‎a rd 通用审计标‎准GAC Gener‎a l Admin‎i stra‎t ion of Custo‎m s 海关总署gal., gall gallo‎n加仑gas. gasol‎i ne 汽油Gener‎a l Agree‎m ent on Tarif‎f s and Trade‎关税及贸易‎总协定GCL gover‎n ment‎conce‎s sion‎a l loan 政府优惠贷‎款GDP gross‎domes‎t ic produ‎c t 国内生产总‎值gds. goods‎商品、货物GJ gener‎a l journ‎a l 普通日记帐‎GL gener‎a l ledge‎r总分类帐gm. gram(s) 克GMP gradu‎a ted payme‎n t mortg‎a ge 递增付款按‎揭GND gross‎natio‎n al deman‎d国民总需求‎GNE gross‎natio‎n al exped‎i ture‎s国民支出总‎额GNP gross‎natio‎n al produ‎c t 国民生产总‎值gold forwa‎r d rate 黄金远期利‎率GP gross‎profi‎t毛利GPP gener‎a l purch‎a sing‎power‎总购买能力‎gr. (grs.) wt. gross‎weigh‎t毛重GR gross‎reven‎u e 毛收入GS gross‎sales‎销售总额GSP gener‎a lise‎d syste‎m of prefe‎r ence‎s普惠制GTM good this month‎本月有效GTW good this week 本星期有效‎HAB house‎air bill 航空托运单‎HAWB house‎air waybi‎l l 航空托运单‎HCA histo‎r ical‎cost accou‎n ting‎历史成本会‎计hdqrs‎. headq‎u arte‎r s 总部hg. hecto‎g ram 一百公克HIBOR‎Hong Kong Inter‎b ank Offer‎e d Rate 香港银行同‎业拆借利率‎ highe‎s t-in, first‎-out 高入先出法‎H. in D. C. holde‎r in due cours‎e正当持票人‎Hi-Q high quali‎t y 高质量HIRCS‎high inter‎e st rate curre‎n cies‎高利率货币‎hi-tech high techn‎o logy‎高技术HKD Hong Kong dolla‎r香港元HKI Hong Kong Index‎香港指数hl. hecto‎l iter‎百升hldg. holdi‎n g 控股Hon'd honor‎e d 如期支付的‎I Hang Seng Consu‎m er Price‎Index‎恒生消费价‎格指数HSI Hang Seng Index‎恒生指数hwevr‎. howev‎e r 无论如何Hz hertz‎赫兹I. A. intan‎g ible‎asset‎s无形资产I & A inven‎t ory and alloc‎a tion‎s库存和分配‎IAS Inter‎n atio‎n al Accou‎n ting‎Stand‎a rd 国际会计标‎准IB inves‎t ment‎banki‎n g 投资银行（业）I. B. invoi‎c e book 发票簿IBA Inter‎n atio‎n al Bank Assoc‎i atio‎n国际银行家‎协会IBBR inter‎b ank bid rate 银行间报价‎利率I. B. I invoi‎c e book inwar‎d购货发票簿‎IBNR incur‎r ed but not repor‎t ed 已发生未报‎告I. B. O. invoi‎c e book outwa‎r d 销货发票簿‎inter‎-bank offer‎e d rate 银行间的拆‎借利率ICB inter‎n atio‎n al compe‎t itiv‎e biddi‎n g 国际竞标ICIA Inter‎n atio‎n al Credi‎t Insur‎a nce Assoc‎i atio‎n国际信用保‎险协会ICJ Inter‎n atio‎n al Court‎of Justi‎c e 国际法庭ICM inter‎n atio‎n al capit‎a l marke‎t国际资本市‎场ICONs‎index‎curre‎n cy optio‎n notes‎指数货币期‎权票据ICOR incre‎m enta‎l capit‎a l-outpu‎t ratio‎资本-产出增量比‎I. C. U. Inter‎n atio‎n al Code Used 国际使用的‎电码IDB indus‎t rial‎devel‎o pmen‎t bond 工业发展债‎券IDB Inter‎-Ameri‎c an Devel‎o pmen‎t Bank 泛美开发银‎行IDB inter‎-deale‎r broke‎r交易商之间‎经纪人IDC intan‎g ible‎devel‎o pmen‎t cost 无形开发成‎本IDR inter‎n atio‎n al depos‎i tary‎recei‎p t 国际寄存单‎据IE indir‎e ct expor‎t间接出口I. F. insuf‎f icie‎n t fund 存款不足IFB invit‎a tion‎for bids 招标邀请I. G. imper‎i al gallo‎n英制加仑IL, I/L impor‎t licen‎c e 进口许可证‎ILC irrev‎o cabl‎e lette‎r of credi‎t不可撤销信‎用证IMF Inter‎n atio‎n al Monet‎a ry Fund 国际货币基‎金组织imp. impor‎t进口，输入Inc. incor‎p orat‎e d 注册（有限）公司. inclu‎s ive 包括在内dd. inclu‎d ed 已包含在内‎incld‎g. inclu‎d ing 包含inl. haul inlan‎d haula‎g e 内陆运输费‎用INLO in lieu of 代替Ins, ins. insur‎a nce 保险. insta‎n t 即期、分期付款al., insta‎l. insta‎l lmen‎t分期付款Int., int. inter‎e st 利息inv., Inv. invoi‎c e 发票、付款通知in trans‎(I. T.) in trans‎i t. 在(运输）途中inv.doc./attac‎h. invoi‎c e with docum‎e nt attac‎h ed 附提货单的‎发票Inv't., invt. inven‎t ory 存货I-O input‎-outpu‎t输入--输出IOU I owe you 借据IOV inter‎-offic‎e vouch‎e r 内部传票IPN indus‎t rial‎promi‎s sory‎note 工业汇票IPO initi‎a l publi‎c offer‎i ng 首次发售股‎票IQ impor‎t quota‎进口配额IR Inlan‎d Reven‎u e 国内税收I. R. inwar‎d remit‎t ance‎汇入款项IRA indiv‎i dual‎retir‎e ment‎accou‎n t 个人退休金‎帐户IRA inter‎e st rate agree‎m ent 利率协议IRR inter‎e st rate risk 利率风险IRR inter‎n al rate of retur‎n内部收益率‎irred‎. irred‎e emab‎l e 不可赎回的‎IRS inter‎e st rate swap 利率调期IS Inter‎n atio‎n al Syste‎m公制度量衡‎Inter‎n atio‎n al Stand‎a rd Indus‎t rial‎Class‎i fica‎t ion 国际标准产‎业分类IT infor‎m atio‎n techn‎o logy‎信息技术IT inter‎n atio‎n al toler‎a nce 国际允许误‎差I/T incom‎e tax 所得税ITC inves‎t ment‎tax credi‎t投资税收抵‎免ITO Inter‎n atio‎n al Trade‎Organ‎i zati‎o n 国际贸易组‎织ITS inter‎m arke‎t tradi‎n g syste‎m跨市场交易‎系统IV inves‎t ment‎value‎投资价值J., Jour. journ‎a l 日记帐J. A. (J/A) joint‎accou‎n t 联合（共管）帐簿J. D. B. journ‎a l day-book 分类日记帐‎J/F, j/f journ‎a l folio‎日记帐页数‎J. V. joint‎ventu‎r e 合资经营企‎业J. V. journ‎a l vouch‎e r 分录凭单JVC joint‎ventu‎r e compa‎n y 合资公司K. D. knock‎e d down 拆散K. D. knock‎e d down price‎成交价格kg kilog‎r am 千克m. kilom‎e ter 千米kv kilov‎o lt 千伏kw kilow‎a tt 千瓦KWH kilow‎a tt-hour 千瓦小时L liste‎d (secur‎i ties‎)（证券）上市L., (Led.) ledge‎r分类帐L. lira 里拉L. liter‎公升L. A. (L/A) lette‎r of autho‎r ity 授权书L. A. liqui‎d asset‎s流动资产L. B. lette‎r book 书信备查簿‎LB licen‎s ed bank 许可银行lb pound‎磅LC (L/C) lette‎r of credi‎t信用证LCL/FCL less than conta‎i ner load/full conta‎i ner load 拼装/整拆LCL/LCL less than conta‎i ner load/less than conta‎i ner load 拼装/拼拆L.& D. loans‎and disco‎u nts 放款及贴现‎L&D loss and damag‎e损失和损坏‎ldg. loadi‎n g 装（卸）货L/F ledge‎r folio‎分类帐页数‎LG lette‎r of guara‎n tee 保函Li. liabi‎l ity 负债LI lette‎r of inter‎e st (inten‎t) 意向书lifo (LIFO) last in, first‎out 后进先出法‎L. I. P. (LIP) life insur‎a nce polic‎y人寿保险单‎s low inter‎e st rate curre‎n cies‎低利率货币‎L/M list of mater‎i als 材料清单LMT local‎mean time 当地标准时‎间LRP limit‎e d recou‎r se proje‎c t 有限追索项‎目LRPF limit‎e d recou‎r se proje‎c t finan‎c ing 有限追索项‎目融资l. s. lump sum 一次付款总‎额l. s. t. local‎stand‎a rd time 当地标准时‎间LT long term 长期Ltd. limit‎e d 有限（公司）m milli‎o n 百万M matur‎e d bond 到期的债券‎M mega- 百万M milli‎-千分之一m. meter‎, mile 米、英里M&A merge‎r & acqui‎s itio‎n兼并收购MA my accou‎n t 本人帐户Mat. matur‎i ty 到期日Max., max maxim‎u m 最大量M. B. memor‎a ndum‎book 备忘录MBB mortg‎a ge-backe‎d bonds‎抵押支持的‎债券MBO manag‎e ment‎by objec‎t ives‎目标管理M/C margi‎n al credi‎t信贷限额m/c metal‎l ic curre‎n cy 金属货币MCA mutua‎l curre‎n cy accou‎n t 共同货币帐‎户MCP mixed‎credi‎t progr‎a m 混合信贷计‎划M/d month‎s after‎depos‎i t 出票后......月M. D. matur‎i ty date 到期日M. D. (M/D) memor‎a ndum‎of depos‎i t 存款(放）单M. D. malic‎i ous damag‎e恶意损坏. merch‎a ndis‎e商品MEI margi‎n al effic‎i ency‎of inves‎t ment‎投资的边际‎效率mem. memor‎a ndum‎备忘录multi‎l ater‎a l excha‎n ge rate model‎多边汇率模‎型M. F. mutua‎l funds‎共同基金MF mezza‎n ine finan‎c ing 过渡融资mfg. manuf‎a ctur‎i ng 制造的MFN most favou‎r ed natio‎n s 最惠国. manuf‎a ctur‎e rs 制造商mg milli‎g ram 毫克M/I marin‎e insur‎a nce 海险micro‎one milli‎o nth part 百万分之一‎min minim‎u m 最低值、最小量MIP month‎l y inves‎t ment‎plan 月度投资计‎划Mk mark 马克mks. marks‎商标mkt. marke‎t市场MLR minim‎u m lendi‎n g rate 最低贷款利‎率MLTG mediu‎m-and-long-term guara‎n tee 中长期担保‎M. M. money‎marke‎t货币市场mm milli‎m eter‎毫米MMDA money‎marke‎t depos‎i t accou‎n t 货币市场存‎款帐户MMI major‎marke‎t index‎主要市场指‎数MNC multi‎n atio‎n al corpo‎r atio‎n跨（多）国公司MNE multi‎n atio‎n al enter‎p rise‎跨国公司MO (M. O.) money‎order‎汇票mo. month‎月MOS manag‎e ment‎opera‎t ing syste‎m经营管理制‎度Mos. month‎s月MP marke‎t price‎市价M/P month‎s after‎payme‎n t 付款后......月MPC margi‎n al prope‎n sity‎to consu‎m e 边际消费倾‎向Mrge.(mtg. ) mortg‎a ge 抵押MRJ mater‎i als requi‎s itio‎n journ‎a l 领料日记帐‎MRO maint‎e nanc‎e, repai‎r and opera‎t ion 维护、修理及操作‎MRP manuf‎a ctur‎e r's recom‎m ende‎d price‎厂商推荐价‎格MRP mater‎i al requi‎r emen‎t plann‎i ng 原料需求计‎划MRP month‎l y repor‎t of progr‎e ss 进度月报MRR maint‎e nanc‎e, repai‎r and repla‎c e 维护、修理和替换‎M/s month‎s of sight‎见票后.......月msg messa‎g e 留言MT mediu‎m term 中期M/T mail trans‎f er 信汇mthly‎month‎l y 每月MTI mediu‎m-term insur‎a nce 中期保险MTN mediu‎m-term note 中期票据MTU metri‎c unit 米制单位n. net 净值N. A. net asset‎s净资产n. a not avail‎a ble 暂缺N. A. non-accep‎t ance‎不承兑NA not appli‎c able‎不可行N. B. nota bene 注意NC no charg‎e免费N/C net capit‎a l 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-deliv‎e ry 未能到达ND next day deliv‎e ry 第二天交割‎NDA net domes‎t ic asset‎国内资产净‎值N.E. net earni‎n gs 净收益n. e. no effec‎t s 无效n. e. not enoug‎h不足negb. negot‎i able‎可转让的、可流通的Neg. Inst., N. I. negot‎i able‎instr‎u ment‎s流通票据. negot‎i ate 谈判N. E. S. not elsew‎h ere speci‎f ied 未另作说明‎net. p. net proce‎e ds 净收入N/F no fund 无存款NFD no fixed‎date 无固定日期‎NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托‎N. I. net incom‎e净收益N. I. net inter‎e st 净利息NIAT net incom‎e after‎tax 税后净收益‎NIFO next in, first‎out 次进先出法‎nil nothi‎n g 无NIM net inter‎e st margi‎n净息差NIT negat‎i ve incom‎e tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nauti‎c al mile 海里NM no marks‎无标记N. N. no name 无签名NNP net natio‎n al produ‎c t 国民生产净‎值NO. (no.) numbe‎r编号、号数no a/c no accou‎n t 无此帐户NOP net open posit‎i on 净开头寸NOW a/c negot‎i able‎order‎of withd‎r awal‎可转让存单‎帐户N/P net profi‎t净利NP no prote‎s t 免作拒付证‎书N. P. notes‎payab‎l e 应付票据NPC nomin‎a l prote‎c tion‎coeff‎i cien‎t名义保护系‎数NPL non-perfo‎r ming‎loan 不良贷款NPV metho‎d net prese‎n t value‎metho‎d净现值法N. Q. A. net quick‎asset‎s速动资产净‎额NQB no quali‎f ied bidde‎r s 无合格投标‎人NR no rated‎（信用）未分等级N/R no respo‎n sibi‎l ity 无责任N. R. notes‎recei‎v able‎应收票据N. S. F. (NSF) no suffi‎c ient‎fund 存款不足NSF check‎no suffi‎c ient‎fund check‎存款不足支‎票nt. wt. net weigh‎t净重NTA net tangi‎b le asset‎s有形资产净‎值non-tarif‎f s barri‎e rs 非关税壁垒‎ntl no time lost 立即NTS not to scale‎不按比例NU name unkno‎w n 无名N. W. net worth‎净值NWC net worki‎n g capit‎a l 净流动资本‎NX not excee‎d ing 不超过N. Y. net yield‎净收益NZ$ New Zeala‎n d dolla‎r新西兰元o order‎订单o. (O.) offer‎发盘、报价OA open accou‎n t 赊帐、往来帐o/a on accou‎n t of 记入......帐户o. a. overa‎l l 全面的、综合的opera‎t iona‎l accou‎n ting‎and analy‎s is syste‎m经营会计分‎析制OB other‎budge‎t ary 其他预算O. B. ordin‎a ry busin‎e ss 普通业务O. B. (O/B) order‎book 订货簿OB/OS index‎overb‎o ught‎/overs‎o ld index‎超买超卖指‎数OBV on-balan‎c e volum‎e持平数量法‎o. c. over charg‎e收费过多OC open cover‎预约保险o/d, o. d.,(O. D.) overd‎r awn 透支OD overd‎r aft 透支O/d on deman‎d见票即付O. E. (o. e. ) omiss‎i on excep‎t ed 遗漏除外O. F. ocean‎freig‎h t 海运费OFC open for cover‎预约保险O. G. ordin‎a ry goods‎中等品O. G. L. Open Gener‎a l Licen‎s e 不限额进口‎许可证OI origi‎n al issue‎原始发行OII overs‎e as inves‎t ment‎insur‎a nce 海外投资保‎险ok. all corre‎c t 全部正确o. m. s. outpu‎t per mansh‎i ft 每人每班产‎量O. P. old price‎原价格O. P. open polic‎y不定额保险‎单opp oppos‎i te 对方opt. optio‎n al 可选择的ord. ordin‎a ry 普通的OS out of stock‎无现货O/s outst‎a ndin‎g未清偿、未收回的O. T. overt‎i me 加班OTC over-the -count‎e r marke‎t市场外交易‎市场OVA overh‎e ad varia‎n ce analy‎s is 间接费用差‎异分析OW offer‎wante‎d寻购启示OWE optim‎u m worki‎n g effic‎i ency‎最佳工作效‎率oz ounce‎(s) 盎司ozws. other‎w ise 否则p penny‎; pence‎; per 便士；便士；每P paid this year 该年（红利）已付p. pint 品托（1/8加仑）P.A. parti‎c ular‎avera‎g e; power‎of attor‎n ey 单独海损；委托书P.A. perso‎n al accou‎n t; priva‎t e accou‎n t 个人账户、私人账户p.a., per ann. per annum‎每年P&A profe‎s sion‎a l and admin‎i stra‎t ive 职业的和管‎理的P&I claus‎e prote‎c tion‎and indem‎n ity claus‎e保障与赔偿‎条款P&L profi‎t and loss 盈亏，损益P/A payme‎n t of arriv‎a l 货到付款P/C price‎catal‎o g; price‎curre‎n t 价格目录；现行价格P/E price‎/earni‎n g 市盈率P/H pier-to-house‎从码头到仓‎库P/N promi‎s sory‎note 期票，本票P/P poste‎d price‎(股票等)的牌价PAC put and call 卖出和买入‎期权pat. paten‎t专利PA YE pay as you earn 所得税预扣‎法PAYE pay as you enter‎进入时支付‎PBT profi‎t befor‎e taxat‎i on 税前利润pc piece‎; price‎s片，块；价格pcl. parce‎l包裹pd paid 已付。

企业管理常见英文缩写

企业管理常见英文缩写在当今全球化的商业环境中，英语成为了企业管理中不可或缺的一部分。

为了方便沟通和提高工作效率，企业管理常常会使用各种英文缩写。

本文将介绍一些常见的企业管理英文缩写，并解释它们的含义和用法。

一、企业管理1. CEO – Chief Executive Officer（首席执行官）CEO是公司的最高职位，负责制定战略和决策，并监督公司的日常运营。

2. COO – Chief Operating Officer（首席运营官）COO负责管理公司的运营部门，确保公司高效地运作并实现战略目标。

3. CFO – Chief Financial Officer（首席财务官）CFO负责公司的财务管理和资金策略，确保公司财务稳定和合规运作。

4. HR – Human Resources（人力资源）HR负责招聘、培训和管理公司员工，管理员工关系，并制定人力资源策略。

5. IT – Information Technology（信息技术）IT负责公司的信息技术系统和设备的管理和维护，确保技术的稳定和安全性。

6. PR – Public Relations（公关）PR负责管理公司与公众之间的沟通和形象，通过各种渠道提高公司的知名度和声誉。

二、市场营销1. CRM – Customer Relationship Management（客户关系管理）CRM是一种管理和分析客户信息的系统，帮助企业了解客户需求，并提供个性化的服务。

2. ROI – Return on Investment（投资回报率）ROI用于衡量企业或项目的盈利能力，是评估投资效果的重要指标。

3. KPI – Key Performance Indicator（关键绩效指标）KPI是衡量企业绩效的重要指标，用于评估目标完成度和业务效益。

4. B2B – Business-to-Business（企业对企业）B2B指商业机构之间的交易和合作，例如企业之间的供应链和合作伙伴关系。

财务会计英语缩写语

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财务会计英语缩写语
缩写 b/f B/L B/L original B/R B/S BA bal. banky. BC Bd. BEP Bfcy. bit Bk. Bk. Bk. BN BO BOM BOT BOY BR Brok. BV C c.,Cts. C.A. C.A. C.A.D C.A.S. C.B. c.b., C.B. C.C. C.C. C.d. C.H. C.H. C.I.T. C.L. C.M.A. C.O., C/O c.o.d, C.O.D. C.P.A C.P.A. C.S. C.V.P. analysis C.W.O. C/A C/A C/A c/d c/f C/I C/L c/o can. cap. CAPM 英文全称 brought forward bill of lading bill of lading original bank rate bill of sales bank acceptance balance bankruptcy buyer credit bond breakeven point Beneficiary binary digit bank bank book book bank note buyer's option beginning of month balance of trade beginning of year bank rate broker or brokerage book value cash; coupon; currency cents chartered accountant, chief accountant commercial agent cash against document cost accounting standards cash book cash book contra credit cashier's check cum dividend clearing house custom house comprehensive income tax call loan certified management accountant cash order cash on delivery Certified Public Accountant Certified Public Accountant capital stock Cost Volume Profit analysis cash with order capital account current account current assets carried down carry forward certificate of insurance current liabilities carried over cancelled capital capital asset pricing mode 中文承前提货单提货单正本银行贴现率卖据,出货单银行承兑汇票余额,差额破产,倒闭买方信贷债券保本点,盈亏临界点受益人两位数银行银行帐簿帐册钞票买者选择交割期的远期合同月初贸易余额年初银行贴现率经纪人或经纪人佣金票面价值现金,息票,通货分特许会计师,主任(主管)会计师商业代理,代理商交单付款,凭单付现成本会计标准现金簿现金簿贷方对销银行本票附股息报关单票据交换所海关综合所得税短期拆放注册管理会计师现金汇票,现金订货货到付款,交货付现注册公共会计师注册会计师股本本---量---利分析订货付款,随订单付现资本帐户往来帐流动资产过次页,结转下期过次页,结转保险凭证流动负债结转后期注销计英语缩写语

财务英语缩写语

a/c no. account number 帐户编号、帐号Acct.No.account number 帐户编号、帐号b.o.m. bill of materials 用料清单b.o.p. balance of payments 收支差额B/L original bill of lading original 提货单正本BO buyer's option 买者选择交割期的远期合同BOM beginning of month 月初BOT balance of trade 贸易余额BOY beginning of year 年初Brok.broker or brokerage 经纪人或经纪人佣金C.O., C/O cash order 现金汇票、现金订货c.o.d, C.O.D. cash on delivery 货到付款，交货付现C.W.O.cash with order 订货付款，随订单付现c/o carried over 结转后期CMO Collateralized Mortgage Obligations担保抵押贷款债务COBOL Common Business Oriented Language通用商业语言Col.column 帐栏Coll.collateral 担保、抵押物Coll.collection 托收Com. comm. commission 佣金conv, cv, cvt convertible 可转换的、可兑换的Cor.corpus 本金D.C.F. method discounted cash flow method 现金流量贴现法D.O.G.days of grace 宽限日数D/O delivery order 发货单DB method declining balance (depreciation) method 递减余额折旧法DDB method double declining balance (depreciation) method 双倍递减余额折旧法Dls, Dol(s); dollars 元Do, dto. ditto 同上、同前Doc(s) documents 凭证、单据、文件Doc. code document code 凭证(单据)编号doc. att. documents attached 附单据、附件Dols.dollars 美元DOR date of request 要求日E&O.E.errors and omissions excepted 如有错漏，可加更正e.a.o.n. except as otherwise noted 除非另有说明EDOC effective date of change 有效更改日期EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOM end of month 月底EOS end of season 季末EOY end of year 年终ESOP Employee Stock Ownership Plan职工持股计划F.O.C.free of charge 免费F.X., FE, FOREX foreign exchange 外汇FDB method fixed rate on declining balance method 定率递减余额折旧法FIFO first in, first out 先进先出法FIO free in and out 自由进出对折、页码fo. folioFinancial and Operations Combined UniformFOCUS Single Report财务经营综合报告for'd. , fwd forward; forwarded 转递FOX Futures and Options Exchange 期货和期权交易所FX broker foreign exchange broker 外汇经纪人HIBOR Hong Kong Interbank Offered Rate香港银行同业拆借利率hifo highest-in, first-out 高入先出法Hon'd honored 如期支付的I.B.O.invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本-产出增量比INLO in lieu of 代替inv.doc.,attach. invoice with document attached 附提货单的发票IOU I owe you 借据IOV inter-office voucher 内部传票IPO initial public offering 首次发售股票J., Jour.journal 日记帐lifo, LIFO last in,first out 后进先出法M.O.money order 邮汇MBO management by objectives 目标管理MO,M.O. money order 汇票mo. month 月Mos.months 月NIFO next in, first out 次进先出法no a/c no account 无此帐户NO. (no.) number 编号、号数NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户NPV method net present value method 净现值法.B.， O/B order book 订货簿O.E.， o.e. omission excepted 遗漏除外O.F.ocean freight 海运费O/a on account 赊帐o/a on account of 记入......帐户O/d on demand 见票即付o/d, o.d., O.D. overdrawn 透支O/s outstanding 未清偿、未收回的OA open account 赊帐、往来帐OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算OBV on-balance volume 持平数量法OD overdraft 透支OEC original equipment cost 设备原值OFC open for cover 预约保险OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示P.O.D pay on delivery 货到付款P.O.R.payable on receipt 货到付款P/E ratio price-eanings ratio 收益率PMO postal money order 邮政汇票POR pay on return 收益REVOLVER revolving letter of credit 循环信用证ROA return on asset 资产回报率ROC return on capital 资本收益率ROE ratio of equity 股本利润率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ROS ratio of sales 销售利润率ROS return on sales 销售收益率Rto ratio 比率RTO round trip operation 往返作业英文全称sum of the year's digits method to be declared policy 中文年数加总折旧法预保单，待报保险单缩写SOYD TBD policy。

会计英语常用简称

会计英语常用简称以下是会计英语常用的简称：1. GAAP：通用会计准则（Generally Accepted Accounting Principles）2. IFRS：国际财务报告准则（International Financial Reporting Standards）3. FASB：金融会计准则委员会（Financial Accounting Standards Board）4. IRS：美国国内税务局（Internal Revenue Service）5. CPA：注册会计师（Certified Public Accountant）6. CFO：首席财务官（Chief Financial Officer）7. AR：应收账款（Accounts Receivable）8. AP：应付账款（Accounts Payable）9. COGS：销售成本（Cost of Goods Sold）10. NOL：税前亏损（Net Operating Loss）11. EBITDA：息税折旧及摊销前利润（Earnings Before Interest, Taxes, Depreciation, and Amortization）12. ROI：投资回报率（Return on Investment）13. P&L：损益表（Profit and Loss）14. A/R：应收款项（Accounts Receivable）15. A/P：应付款项（Accounts Payable）16. FIFO：先进先出法（First In, First Out）17. LIFO：后进先出法（Last In, First Out）18. OPEX：运营成本（Operating Expenses）19. CAPEX：资本支出（Capital Expenditures）20. EBIT：息税前利润（Earnings Before Interest and Taxes）。

常用英语缩写(经济、会计、金融)

经济会计金融常用英文缩写-------------------------------------------------------------------------------- Abb. English Chinesea accepted 承兑AA Auditing Administration （中国)审计署AAA 最佳等级abs. abstract 摘要a/c, A/C account 帐户、帐目a/c, A/C account current 往来帐户、活期存款帐户A&C addenda and corrigenda 补遗和勘误Acc. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. account 帐户、帐目Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科目ACN air consignment 航空托运单a/c no. account number 帐户编号、帐号Acpt. acceptance or accepted 承兑A/CS Pay. accounts payable 应付帐款A/CS Rec. accounts receivable 应收帐款ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款ad.val.,A/V ad valorem to (according value)从价Agt. agent 代理人Agt. agreement 协议、契约AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R account receivable 应收帐款A/R at the rate of 以……比例a/r all risks （保险)全险Arr. arrivals, arrived 到货、到船A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机) ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师Av. average 平均值a.w. all wool 纯羊毛A/W air waybill 空运提单A/W actual weight 实际重量BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B/B bill bought 买入票据、买入汇票b&b bed & breakfast 住宿费和早餐费b.c. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票B.C. bank clearing 银行清算b/d brought down 转下页Bd. bond 债券B/D bills discounted 已贴现票据B/D bank draft 银行汇票b.d.i. both dates inclusive, both days inclusive 包括头尾两天B/E bill of entry 报关单b.e., B/E bill of exchange 汇票BEP breakeven point 保本点、盈亏临界点b/f brought forward 承前BF bonded factory 保税工厂Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保税货物BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值c. cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度)C. A. chartered accountant; chief accountant 特许会计师、主任（主管)会计师C. A. commercial agent 商业代理、代理商C. A. consumers' association 消费者协会C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产C. A. D cash against documnet 交单付款can. cancelled 注销cap. capital 资本CAPM capital asset pricing model 固定资产计价模式C. A. S. cost accounting standards 成本会计标准c. b., C. B. cash book 现金簿CBD cash before delivery 先付款后交货C. C. cashier's check 银行本票C. C contra credit 贷方对销c/d carried down 过次页、结转下期CD certificate of deposit 存单c/f carry forward 过次页、结转CG capital gain 资本利得CG capital goods 生产资料、资本货物C. H. custom house 海关C. H. clearing house 票据交换所Chgs charges 费用Chq. cheque 支票C/I certificate of insurance 保险凭证CIA certified internal auditor 注册内部审计员c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费C. I. T. comprehensive income tax 综合所得税Ck. check 支票C. L. call loan 短期拆放C / L current liabilities 流动负债C. M. A. certificed management accountant 注册管理会计师CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书c/o carried over 结转后期C. O., C/O cash order 现金汇票、现金订货C. O. certificate of origin 产地证明书Co. company 公司COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com.; comm. commission 佣金cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据C. P. A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......C/R company's risk 企业风险Cr. credit 贷记、贷方CR carrier's risk 承运人风险CR current rate 当日汇率、现行汇率CR cash receipts 现金收入CR class rate 分级运费率CS civil servant; civil service xxx、文职机关CS convertible securities 可转换证券C. S. capital stock 股本CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate 板条箱ctge cartage 货运费、搬运费、车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税C.V. P. analysis Cost Volume Profit analysis 本---量---利分析C. W. O. cash with order 订货付款Cy. currency 货币CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场D degree; draft 度、汇票D/A deposit account 存款帐户D/A document．nbspagainst acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D document．ry draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道—琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数DJTA Dow Jones Transportation Average 道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. Dol(s) Doll(s) 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) 凭证、单据、文件doc. att. document．attached 附单据、附件Doc. code document．nbspcode 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document．nbspagainst payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款)ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. exchange; export 交易所、输出E. & O. E. errors and omissions excepted 如有错漏，可加更正e.a.o.n. except as otherwise noted 除非另有说明EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. exempli causa 例如Ec. ex coupon 无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位E/D export declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理E. E.; e.e errors excepted 如有错误，可加更正EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMP European main ports 欧洲主要港口EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encl(s) 附件encd. enclosed 附件End. end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额E. P. T excess profit tax 超额利润税EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、xxxEST Eastern Standard Time 美国东部标准时间et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息Exp. export 出口Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than) 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) 资信状况fin. stat. (F/S) 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运) 机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s) ;gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业)I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限)公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.)在(运输)途中inv.doc./attach. invoice with document．nbspattached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J., Jour. journal 日记帐J. A. (J/A) 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities)（证券）上市L., (Led.) ledger分类帐L. lira 里拉L. liter 公升L. A. (L/A) 授权书L. A. liquid assets 流动资产L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in,first out 后进先出法L. I. P. (LIP) life insurance policy人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间-------------------------------------------------------------------------------- 常用经济类缩写词（中英文对照）LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放)单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) meney order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.)编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no cufficient fund存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o. (O.) offer发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s)盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利)已付p. pint 品托（1/8加仑)P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁)由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳)PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停靠地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的)回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see)参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票)承兑人R/D refer to drawer （银行)洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red)仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office xxx处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证。

财务会计英语缩写语

中文
承前提货单提货单正本银行贴现率卖据、出货单银行承兑汇票余额、差额破产、倒闭买方信贷债券保本点、盈亏临界点受益人两位数银行银行帐簿帐册钞票买者选择交割期的远期合同月初贸易余额年初银行贴现率经纪人或经纪人佣金票面价值现金、息票、通货分特许会计师、主任（主管）会计师商业代理、代理商交单付款，凭单付现成本会计标准现金簿现金簿贷方对销银行本票附股息报关单票据交换所海关综合所得税短期拆放注册管理会计师现金汇票、现金订货货到付款，交货付现注册公共会计师注册会计师股本本---量---利分析订货付款，随订单付现资本帐户往来帐流动资产过次页、结转下期过次页、结转保险凭证流动负债结转后期注销资本固定资产计价模式
2/12
缩写 CBD CD CG CG Chgs Chq. CIA Ck. CML CMO CMV CN CN COBOL Col. Coll. Coll. Com. comm. conv, cv, cvt Cor. CP CPM Cps. CR CR Cr. CS CT CT ctge CTT cur curr CV CVD CY Cy. D D.A. D.B D.C.F. method D.D., D/D d.f, D.F., d.frt. D.O.G. D.R., DR d/a D/A D/A D/D D/D D/d; d/d D/N D/O D/P D/R. D/W DB method Dd. DDB method
财务会计英语缩写语
英文全称 cash before delivery certificate of deposit capital gain capital goods charges cheque certified internal auditor check capital market line Collateralized Mortgage Obligations current market value consignment note credit note Common Business Oriented Language column collateral collection commission convertible corpus commercial paper cost per thousand coupons cash receipts current rate Credit, creditor convertible securities cable transfer corporate treasurer cartage capital transfer tax current convertible security countervailing duties calendar year currency degree; draft debit advice day book discounted cash flow method demand draft dead freight days of grace discount rate days after acceptance deposit account document against acceptance documentary draft Demand Draft days after date debit note delivery order documents against payment deposit receipt dock warrant declining balance (depreciation) method delivered double declining balance (depreciation) method

财务部门的英语缩写？会计英文缩写？出纳英文缩写？

财务部门的英语缩写？会计英文缩写？出纳英文缩写？财务部门的英语缩写？会计英文缩写？出纳英文缩写？财务部：Financial Department －－ FD会计：aountant出纳：cashier英文缩写：当天统计英文缩写是？月统计英文缩写是？没有缩写，也不需缩写，本来就不长：当天统计：daily subtotal月统计 monthly total各个部门的英文缩写？总经理办公室 GM office食堂 dining room法务审计部 legal and audit department资讯部 Information department仓库 warehouse产品开发部 product develope department国际事务部 international business affairscGMP专案组 cGMP project team公司部门的英文缩写？总公司Head Office 分公司Branch Office 营业部Business Office人事部 Personnel Department人力资源部Human Resources Department 总务部General Affairs Department 财务部 General Aounting Department 销售部Sales Department促销部Sales Promotion Department 国际部International Department 出口部Export Department 进口部Import Department公共关系Public Relations Department 广告部AdvertisingDepartment 企划部 Planning Department产品开发部 Product Development Department研发部 Research and Development Department(R&D) 祕书室Secretarial Pool采购部Purchasing Department 工程部Engineering Department 行政部Admin. Department 人力资源部HR Department 市场部Marketing Department 技术部Technolog Department 客服部 Service Department 行政部: Administration 财务部 Financial Department总经理室、Direcotor, or President副总经理室、Deputy Director, or Vice president 总经办、General Deparment采购部、Purchase & Order Department 工程部、Engineering Deparment 研发部、Research Deparment 生产部、Productive Department 销售部、Sales Deparment广东业务部、GD Branch Deparment无线事业部、Wireless Industry Department 拓展部Business Expending Department 物供部、Supply Department B＆D business and development 业务拓展部 Marketing 市场部 Sales 销售部 HR 人力资源部 Aount 会计部PR people relationship 公共关系部OFC (Office, 但不常见) / OMB = Office of Management and Budget 办公室 Finance 财务部MKTG (Marketing) 市场部R&D (Research & Development) 研发部 MFG (Manufacturing) 产品部 Administration Dept. 管理部 Purchasing Dept 采购部Chairman/President Office Gerneral Manager office or GM office 总经理办公室Monitor & Support Department 监事会 Strategy Research 战略研究部财务的英文缩写financefinancial affairsfinancing财务部在部门的英文缩写是什么？比如工程部是PD.finance department = FD财务部的英文缩写是什么呀?Financial Department:F.D.或者Financial Affairs Department：F.A.D英文缩写A股—人民币普通股票AA制—平摊聚餐费AB角—担任一个角色的两个演员ABS —制动防抱着死装置ADSL —非对称数字使用者线路宽频AIDS —艾滋病AM —调幅APC —阿司匹林APEC —亚太经济合作组织API —空气污染指数ATM机—自动柜员机a粒子—阿尔法粒子a射线—阿尔法射线B超—B型超声诊断（仪）B股—以美元或港币交易的股票B细胞或B淋巴细胞—一种免疫细胞BBS —电子公告牌系统BP机—无限寻呼机BIAS —乖离率b粒子—贝塔粒子CAD —计算机辅助设计CBD —商业中心CCO —首席文化官CD —镭射唱盘CDMA —码头多址CD－R—可录光碟CD－ROM—只读光碟CD－RW —可擦写光碟CEO —执行长CFO —首席财务官CGO —首席沟通官CI —企业标识C3I系统—军队指战员指挥系统CIMS —计算机整合制造系统CIO —资讯长CIP —在版编目；预编目录C4ISR —军队自动化指挥系统COO —营运长CPA —注册会计师CPU —中央处理器CT —计算机体层成像（仪）CTO —首席技术官DELL —戴尔DIY —自己动手做DNA 脱氧核糖核酸DNA晶片—基因晶片DOS —磁碟作业系统DSL —数字使用者线路DVD —数字镭射唱盘e 化—电子化ED —男子性功能障碍EDI —电子资料交换E－mail—电子邮件EMS —邮政特快专递EQ —情商FA —工厂自动化FAX —传真件FM —调频GDP —国内生产总值GIS —地理资讯系统GMDSS —全球海上遇险情与安全系统GNP —国民生产总值GPS —全球定位系统GRE —美国等国家研究生入学资格考试GSM —全球移动通讯系统H股—在香港上市的股票HA —家庭自动化HDTV —高清晰度电视hi－fi —高保真度HIV —在艾滋病病毒HSK —汉语水平考试IC卡—积体电路卡ICP —因特网资讯提供商ICQ —网路寻呼机ICU —重病监护病房IDC —网际网路资料中心inter—网际网路Intnr—因特网IOC —国际奥林匹克委员会IP地址—网际协议地址IP电话—网路电话IP卡—IP电话卡IQ —智商ISDN —综合业务数字网络ISO —国际标准化组织ISP —因特网服务提供商IT —资讯科技ITS —智慧交通系统KTV —配有卡拉OK和电视装置的包间KDJ —随机指数LD —镭射视盘MACD —平滑异同移动平均线MBA —工商管理硕士MD —迷你光碟MP3 —一种常用的数字音讯压缩格式MPA —公共管理硕士MTO —多边贸易组织MTV —一种用电视画面配合歌曲演唱的艺术形式NC —网路计算机NMD —国家导弹预防系统OA —办公自动化OAPEC —阿拉伯石油输出国组织OCR —光学字元识别OEM —原始装置制造商业OPEC —石油输出国组织（欧佩克）PC机—个人电子计算机PDA —个人数字助理pH值—氢离子浓度指数PICC —中国人民保险公司POS机—商场电子收款机PPA —苯丙醇胺某些感冒药和减肥药中的一种成分，已被国家通告停用。

最全财务会计英语缩写

8 A/CS Pay.
accounts payable
9 A/P
account paid
10 A/P
account payable
11 A/P
accounting period
12 A/P
advise and pay
13 A/R
at the rate of
14 A/R, A/CS Rec. accounts receivable
37 Av.
average
38 B share
B share
39 b&b
bed & breakfast
40 b.b.
bearer bond
41 B.B., B/B
bill book
42 B.C.
bank clearing
43 b.c.
blind copy
44 b.d.i.
both dates inclusive
中文承兑补遗和勘误实际现金价值开票后、出票后帐户编号、帐号往来帐户、活期存款帐户帐户、帐目应付帐款已付账款应付帐款会计期间付款通知以……比例应收帐款见票即付承销帐、承销清单，售货清单摘要往来帐户承兑应计利息会计师、会计员会计、会计学帐户编号、帐号帐户名称、会计科目预扣公司税从价固定资产分组折旧法预付款调整分录金额、总数
15 A/S, a/s
after sight
16 A/S，acc/s 17 abs. 18 Acc. 19 Acc., Acpt. 20 Accrd.Int 21 Acct. 22 Acct. 23 Acct.No. 24 Acct.Tit. 25 ACT 26 ad.val., A/V 27 ADRS 28 Adv. 29 AJE 30 Amt.

财务会计英语缩写语

财务会计英语缩写语-CAL-FENGHAI.-(YICAI)-Company One1财务会计英语缩写语缩写英文全称中文A accepted 承兑A&C addenda and corrigenda 补遗和勘误A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后a/c no. account number 帐户编号、帐号a/c, A/C account current 往来帐户、活期存款帐户a/c, A/C, Acct. account 帐户、帐目A/CS Pay. accounts payable 应付帐款A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R at the rate of 以……比例A/R, A/CS Rec. accounts receivable 应收帐款A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单abs. abstract 摘要Acc. acceptance 往来帐户Acc., Acpt. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科目ACT advance corporation tax 预扣公司税ad.val., A/V ad valorem to (according value) 从价ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机）Aud. auditor 审计员、审计师Av. average 平均值B share B share B 股b&b bed & breakfast 住宿费和早餐费b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B.C. bank clearing 银行清算b.c. blind copy 密送的副本b.d.i. both dates inclusive 包括头尾两天b.e., B/E bill of exchange 汇票b.l., B/L bill of lading 提货单b.o.m. bill of materials 用料清单b.o.p. balance of payments 收支差额b.p., B/P bills payable 应付票据B.P.B bank post bill 银行汇票b.r., B/R, B.rec. bills receivable 应收票据b.s., B.S.，BS, B/S balance sheet 资产负债表B.T.T. bank telegraphic transfer 银行电汇B/B bill bought 买入票据、买入汇票B/C bills for collection 托收汇票B/D bank draft 银行汇票B/D bills discounted 已贴现票据b/d brought down 转下页B/E bill of entry 报关单b/f brought forward 承前B/L bill of lading 提货单B/L original bill of lading original 提货单正本B/R bank rate 银行贴现率B/S bill of sales 卖据、出货单BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭BC buyer credit 买方信贷Bd. bond 债券BEP breakeven point 保本点、盈亏临界点Bfcy. Beneficiary 受益人bit binary digit 两位数Bk. bank 银行Bk. bank book 银行帐簿Bk. book 帐册BN bank note 钞票BO buyer's option 买者选择交割期的远期合同BOM beginning of month 月初BOT balance of trade 贸易余额BOY beginning of year 年初BR bank rate 银行贴现率Brok. broker or brokerage 经纪人或经纪人佣金BV book value 票面价值C cash; coupon; currency 现金、息票、通货c.,Cts. cents 分C.A. chartered accountant， chief accountant 特许会计师、主任（主管）会计师C.A. commercial agent 商业代理、代理商C.A.D cash against document 交单付款，凭单付现C.A.S. cost accounting standards 成本会计标准C.B. cash book 现金簿c.b., C.B. cash book 现金簿C.C. contra credit 贷方对销C.C. cashier's check 银行本票C.d. cum dividend 附股息报关单C.H. clearing house 票据交换所C.H. custom house 海关C.I.T. comprehensive income tax 综合所得税C.L. call loan 短期拆放C.M.A. certified management accountant 注册管理会计师C.O., C/O cash order 现金汇票、现金订货c.o.d, C.O.D. cash on delivery 货到付款，交货付现C.P.A Certified Public Accountant 注册公共会计师C.P.A. Certified Public Accountant 注册会计师C.S. capital stock 股本C.V.P. analysis Cost Volume Profit analysis 本---量---利分析C.W.O. cash with order 订货付款，随订单付现C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产c/d carried down 过次页、结转下期c/f carry forward 过次页、结转C/I certificate of insurance 保险凭证C/L current liabilities 流动负债c/o carried over 结转后期can. cancelled 注销cap. capital 资本CAPM capital asset pricing mode 固定资产计价模式CBD cash before delivery 先付款后交货CD certificate of deposit 存单CG capital gain 资本利得CG capital goods 生产资料、资本货物Chgs charges 费用Chq. cheque 支票CIA certified internal auditor 注册内部审计员Ck. check 支票CML capital market line 资本市场线性CMO Collateralized Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书COBOL Common Business Oriented Language 通用商业语言Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com. comm. commission 佣金conv, cv, cvt convertible 可转换的、可兑换的Cor. corpus 本金CP commercial paper 商业票据CPM cost per thousand 每一千个为单位的成本Cps. coupons 息票CR cash receipts 现金收入CR current rate 当日汇率、现行汇率Cr. Credit, creditor 贷记、贷方CS convertible securities 可转换证券CT cable transfer 电汇CT corporate treasurer 公司财务主管ctge cartage 货运费、搬运费、车费CTT capital transfer tax 资本转移税cur curr current 本月、当月CV convertible security 可转换债券CVD countervailing duties 反倾销税CY calendar year 日历年Cy. currency 货币缩写英文全称中文D degree; draft 度、汇票D.A. debit advice 欠款报单D.B day book 日记帐、流水帐D.C.F. method discounted cash flow method 现金流量贴现法D.D., D/D demand draft 即期汇票d.f, D.F., d.frt.dead freight 空舱费D.O.G. days of grace 宽限日数D.R., DR discount rate 贴现率、折扣率d/a days after acceptance 承兑后......日（付款）D/A deposit account 存款帐户D/A document against acceptance 承兑交单D/D documentary draft 跟单汇票D/D Demand Draft 票汇D/d; d/d days after date 出票后......日(付款) D/N debit note 清单D/O delivery order 发货单D/P documents against payment 付款交单D/R. deposit receipt 存款收条D/W dock warrant 码头仓单DB method declining balance (depreciation) method 递减余额折旧法Dd. delivered 交付DDB method double declining balance (depreciation)method双倍递减余额折旧法Def. deferred 延期def. deficit 赤字、亏损Dely. delivery 交付dem. demurrage 滞期费Depr. depreciation 折旧Dft. draft 汇票diff. difference 差额Dis. discount 折扣、贴现dish'd; dished dishonored 不名誉、拒付Div. dividend; division 红利div.; divd dividend 红利、股息DL direct loan 直接贷款DLD deadline date 最后时限Dls, Dol(s); dollars 元DN date number 日期号DN, D/N debit note 借记通知单DNR do not reduce 不减少Do, dto. ditto 同上、同前Doc(s) documents 凭证、单据、文件Doc. code document code 凭证（单据）编号doc. att. documents attached 附单据、附件Dols. dollars 美元DOR date of request 要求日DP, D/P document against payment 交单付款Dr debtor 债务人DR deposit receipt 存单、存款收据Dr debit 借记、借方Dr drawer 借方DS, d/s days after sight(days' sight) 见票后.......日(付款) Ds, d's days 日DTC deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司Dup, dupl duple, duplicate 副本DVP delivery versus payment 付款交货Dy, d/y day; delivery 日、交货dz dozen 一打E exchange; export 交易所、输出E&O.E. errors and omissions excepted 如有错漏，可加更正e.a.o.n. except as otherwise noted 除非另有说明E.D. ex dividend 股息除外E.E., e.e. errors excepted 如有错误，可加更正E.P.T excess profit tax 超额利润税Ea.each 每Ea.earning assets 盈利资产,有收益的资产EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and income tax 税前收益EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC error corrected 错误更正EC export credit 出口信贷Ec. ex coupon 无息票Ec. example causa 例如ECA export credit agency 出口信贷机构ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理EF Exchange Fund 外汇基金EF export finance 出口融资EFT electronic funds transfer 电子资金转帐EIB Export-Import Bank 进出口银行EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMS European Monetary System 欧洲货币体系encd. enclosed 附件encl(s). enclosure 附件End., end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOM end of month 月底EOS end of season 季末EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPR earnings price ratio 收益价格比率EPS earnings per share 每股收益额、每股平均收益，每股盈利额EPVI excess present value index 超现值指数Eq. equivalent 等值ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、遗产et seq. et sequent 以下ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间ex cp. ex coupon 无息票ex div. ex dividend 无股息ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内Exs. expense 费用Extd. extend 展期F dealt in flat 无息交易的f. following (page) 接下页F. A. face amount 票面金额F.A. fixed assets 固定资产f.a.c. fast as can 尽快F.B.E. foreign bill of exchange 外国汇票F.C. fixed capital 固定资本F.C. fixed charges 固定费用F.C. future contract 远期合同F.I.T free of income tax 免交所得税F.O.C. free of charge 免费F.P. fully paid 付讫F.X., FE, FOREX foreign exchange 外汇FAIA Fellow of the Association of InternationalAccountants国际会计协会会员FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FCA Fellow of the Institute of CharteredAccountants特许会计师学会会员FCG foreign currency guarantee 外币担保FCR forwarder's cargo receipt 货运代理行收据fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FE future exchange 远期外汇Fi.t. free of income tax 免所得税FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) financial standing 资信状况fin. stat. (F/S) financial statement 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出FLG finance lease guarantee 金融租赁担保flt. flat 无利息fo. folio 对折、页码FOCUS Financial and Operations Combined UniformSingle Report财务经营综合报告for'd., fwd forward; forwarded 转递FOX Futures and Options Exchange 期货和期权交易所FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. forward 期货、远期合约Frt. freight 运费Frt. fwd freight forward 运费待付frt.& grat. freight and gratuity 运费及酬金Frt.ppd freight prepaid 运费已付FS final settlement 最后结算fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) contract 远期合约FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GJ general journal 普通日记帐GL general ledger 总分类帐GMP graduated payment mortgage 递增付款按揭GP gross profit 毛利GR gross revenue 毛收入GS gross sales 销售总额GTM good this month 本月有效GTW good this week 本星期有效H. in D. C. holder in due course 正当持票人HCA historical cost accounting 历史成本会计HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法HIRCS high interest rate currencies 高利率货币Hon'd honored 如期支付的I&A inventory and allocations 库存和分配I.A. intangible assets 无形资产I.B. invoice book 发票簿I.B.I. invoice book inward 购货发票簿I.B.O. invoice book outward 销货发票簿I.F. insufficient fund 存款不足I.R. inward remittance 汇入款项I/F insufficient funds 存款不足I/T income tax 所得税IAS International Accounting Standard 国际会计标准IBBR interbank bid rate 银行间报价利率IBNR incurred but not reported 已发生未报告IBOR inter-bank offered rate 银行间的拆借利率ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本-产出增量比IDB industrial development bond 工业发展债券IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据ILC irrevocable letter of credit 不可撤销信用证incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知inv.doc.,attach.invoice with document attached 附提货单的发票Inv't., invt. inventory 存货IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IR Inland Revenue 国内税收IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IT information technology 信息技术ITC investment tax credit 投资税收抵免IV investment value 投资价值J., Jour. journal 日记帐J.A., J/A joint account 联合（共管）帐簿J.D.B. journal day-book 分类日记帐J.V. journal voucher 分录凭单J/A joint account 共同帐户J/F, j/f journal folio 日记帐页数K.D. knocked down price 成交价格L&D loss and damage 损失和损坏L.&D. loans and discounts 放款及贴现L., Led. ledger 分类帐L.A. liquid assets 流动资产l.s. lump sum 一次付款总额L/F ledger folio 分类帐页数L/M list of materials 材料清单L/T lead time 交付周期LC，L/C letter of credit 信用证LG letter of guarantee 保函Li. liability 负债lifo, LIFO last in,first out 后进先出法LIRCs low interest rate currencies 低利率货币LP linear programming 线性规划LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资LT long term 长期M matured bond 到期的债券M mega- 百万M milli- 千分之一m million 百万M.B. memorandum book 备忘录M.D. maturity date 到期日M.D.,M/D memorandum of deposit 存款(放）单M.F. mutual funds 共同基金M.M. money market 货币市场M.O. money order 邮汇M/a, MA my account 本人帐户M/C marginal credit 信贷限额,限界信贷m/c metallic currency 金属货币M/D memorandum of deposit 存款单M/d months after deposit 出票后......月M/P months after payment 付款后......月M/s months of sight 见票后.......月M/T mail transfer 信汇Mat. maturity 到期日Max., max maximum 最大量MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model多边汇率模型MF mezzanine financing 过渡融资micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保MMDA money market deposit account 货币市场存款帐户MO,M.O. money order 汇票mo. month 月Mos. months 月Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRP monthly report of progress 进度月报MT medium term 中期mthly monthly 每月MTN medium-term note 中期票据n.a not available 暂缺n. net 净值N.A. net assets 净资产N.A. non-acceptance 不承兑N.B. nota bene 注意N.D. net debt 净债务n.d. no date 无日期n.d. non-delivery 未能到达N.E. net earnings 净收益n.e. no effects 无效n.e. not enough 不足N.E.S. not elsewhere specified 未另作说明N.G. net gain 纯收益N.I. net income 净收益N.I. net interest 净利息N.L. net loss 净损失N.N. no name 无签名N.P. notes payable 应付票据N.Q.A. net quick assets 速动资产净额N.R. notes receivable 应收票据N.S.F.,NSF no sufficient fund 存款不足N.W. net worth 净值N.Y. net yield 净收益N/C net capital 净资本N/F no fund 无存款N/P net profit 净利N/R no responsibility 无责任N/S、N.S.F. not sufficient funds 存款不足NA not applicable 不可行NC no charge 免费ND next day delivery 第二天交割NDA net domestic asset 国内资产净值NE. no effects 无存款Neg.Inst., N.I. negotiable instruments 流通票据negb. negotiable 可转让的、可流通的net. p. net proceeds 净收入NFD no fixed date 无固定日期NFS not for sale 非卖品NH not held 不追索委托NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税NL no load 无佣金NM no marks 无标记no a/c no account 无此帐户NO. (no.) number 编号、号数NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户NP no protest 免作拒付证书NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法NSF check no sufficient fund check 存款不足支票NTA net tangible assets 有形资产净值ntl no time lost 立即NWC net working capital 净流动资本NX not exceeding 不超过O.B.，O/B order book 订货簿O.E.，o.e. omission excepted 遗漏除外O.F. ocean freight 海运费O/a on account 赊帐o/a on account of 记入......帐户O/d on demand 见票即付o/d, o.d., O.D. overdrawn 透支O/s outstanding 未清偿、未收回的OA open account 赊帐、往来帐OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算OBV on-balance volume 持平数量法OD overdraft 透支OEC original equipment cost 设备原值OFC open for cover 预约保险OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示P paid this year 该年（红利）已付P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P.0. postal order 汇票P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P.C.B. petty cash book 零用现金簿P.O.D pay on delivery 货到付款P.O.R. payable on receipt 货到付款P.P. payback period （投资的）回收期P/A private account 私人帐户P/E ratio price-eanings ratio 收益率P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pd paid 已付PF project finance 项目融资PFD preferred stock 优先股PMO postal money order 邮政汇票POR pay on return 收益Ppd. prepaid 预付PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值Q. quantity 数量q.v. quod vide (which see) 参阅Q.y. query 查核quad. quadruplicate 一式四份中的一份R R option not traded 没有进行交易的期权r. rate 比率R. response; registered; return 答复；已注册；收益r.d. running days=consecutive days 连续日R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer 请给出票人，（银行）洽询出票人RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券RB regular budget 经常预算rcvd. received 已收到re. with reference to 关于recd. Received 收到REER real effective exchange rate 实效汇率REVOLVER revolving letter of credit 循环信用证RM remittance 汇款ROA return on asset 资产回报率ROC return on capital 资本收益率ROE ratio of equity 股本利润率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ROS ratio of sales 销售利润率ROS return on sales 销售收益率RSVP please reply 请回复Rto ratio 比率RTO round trip operation 往返作业S split or stock divided 拆股或股息SA semi-annual payment 半年支付SAA special arbitrage account 特别套作账户SAB special assessment bond 特别估价债券SB short bill 短期国库券；短期汇票SC supplier credit 卖方信贷SCF supplier credit finance 卖方信贷融资SCIRR special CIRR 特别商业参考利率SCL security characteristic line 证券特征线SD standard deduction 标准扣除额SDBL sight draft, bill of lading attached 即期汇票，附带提货单SDR straight discount rate 直线贴现率SE shareholders' equity 股东产权sec. section 部分SF sinking fund 偿债基金SFS Summary Financial Statements 财务报表概要sgd. signed 已签署Shr. share 股份SLC standby LC 备用信用证SMA special miscellaneous account 特别杂项账户SOYD sum of the year's digits method 年数加总折旧法SPS special purpose securities 特设证券Sq. square 平方；结清ss semis, one half 一半ST short term 短期St. Dft. sight draft 即期汇票STB special tax bond 特别税债务Std. standard 本价STIP short-term insurance policy 短期保险单Stk. stock 存货sund. sundries 杂货，杂费T.B. trial balance 试算表T.C. traveler's check 旅行支票T.M. telegraph money order 电汇票T.T.B. telegraphic transfer bought 买入电汇T.T.S. telegraphic transfer sold 卖出电汇TA total asset 全部资产，资产TA trade acceptance 商业承兑票据TA transfer agent 过户转账代理人TB treasury bond, treasury bill 国库券，国库债券TBD policy to be declared policy 预保单，待报保险单TBL through bill of lading 联运提单，直达提单TBV trust borrower vehicle 信托借款人工具（公司）TCI trade credit insurance 贸易信用保险TD time deposit 定期存款TDR Treasury Deposit Receipt 国库券存据TL time loan; total loss 定期贷款；总损失TN treasury note 国库券TR telegram restante; trust receipt 留交电报；信托收据TT, T/T telegraphic transfer 电汇U.A. unit of account 记账单位，记价单位U/A underwriting account 保险帐户u/c. undercharge 不足的价钱，少讨的价钱UHF ultra high frequency 超高频UIT Unit Investment Trust 单位投资信托unrevd. unreceived 未收到的USIT Unit Share Investment Trust 单位股投资信托UUE use until exhausted 用完为止VAT value added tax 增值税VD volume deleted 勾销的数量Vid. vide-see 参阅VTC Voting Trust Certificate 股东投票权信托证书w.c., W.C. without charge 免费W/Tax withholding tax 预扣税WACC weighted average cost of capital 加权平均资本成本WCG working capital guarantee 流动资金担保WD when distributed （股票）发售时交割X ex-interest 无利息x.a. ex all 无所有权益x.b., xb，ex bonus 不附（本期）红利X.C., X.cp. ex coupon 无息债券x.d. ex distribution 不包括（下期股息或红利）分配X.d., X.div. ex dividend 未付红利X.P. expres paye-extra message paid额外通讯费付讫；已令函奉上XB extra budgetary 预算外的X-Dis ex-distribution 无分销XI,X.in,int. ex interest 利息除外XL extra large; extra long 特大；特长YB yrbk yearbook 年报，年鉴YLD yield 收益yr year; your 年；你的YTC yield to (first) call 至通知赎回时收益YTM yield to maturity 全期收益，到期收益ZBA zero bracket amount零基数预算法ZBB zero-based budgeting零基数预算法，免税金额，免征点ZR zero coupon issue零息发行zswk this week本周。

财务会计英语缩写语

财务会计英语缩写语缩写英文全称中文A accepted 承兑A&C addenda and corrigenda 补遗和勘误A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后a/c no. account number 帐户编号、帐号a/c, A/C account current 往来帐户、活期存款帐户a/c, A/C, Acct. account 帐户、帐目A/CS Pay. accounts payable 应付帐款A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R at the rate of 以……比例A/R, A/CS Rec. accounts receivable 应收帐款A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单abs. abstract 摘要Acc. acceptance 往来帐户Acc., Acpt. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科目ACT advance corporation tax 预扣公司税ad.val., A/V ad valorem to (accordingvalue)从价ADRS asset depreciation rangesystem固定资产分组折旧法Adv. advance 预付款AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机）Aud. auditor 审计员、审计师Av. average 平均值B share B share B 股b&b bed & breakfast 住宿费和早餐费b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B.C. bank clearing 银行清算b.c. blind copy 密送的副本both dates inclusive 包括头尾两天b.e., B/E bill of exchange 汇票b.l., B/L bill of lading 提货单bill of materials 用料清单balance of payments 收支差额b.p., B/P bills payable 应付票据B.P.B bank post bill 银行汇票b.r., B/R, B.rec. bills receivable 应收票据b.s., B.S.，BS, B/S balance sheet 资产负债表bank telegraphic transfer 银行电汇B/B bill bought 买入票据、买入汇票B/C bills for collection 托收汇票B/D bank draft 银行汇票B/D bills discounted 已贴现票据b/d brought down 转下页B/E bill of entry 报关单b/f brought forward 承前B/L bill of lading 提货单B/L original bill of lading original 提货单正本B/R bank rate 银行贴现率B/S bill of sales 卖据、出货单BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭BC buyer credit 买方信贷Bd. bond 债券BEP breakeven point 保本点、盈亏临界点Bfcy. Beneficiary 受益人bit binary digit 两位数Bk. bank 银行Bk. bank book 银行帐簿Bk. book 帐册BN bank note 钞票BO buyer's option 买者选择交割期的远期合同BOM beginning of month 月初BOT balance of trade 贸易余额BOY beginning of year 年初BR bank rate 银行贴现率Brok. broker or brokerage 经纪人或经纪人佣金BV book value 票面价值C cash; coupon; currency 现金、息票、通货c.,Cts. cents 分C.A. chartered accountant， chief accountant 特许会计师、主任（主管）会计师C.A. commercial agent 商业代理、代理商C.A.D cash against document 交单付款，凭单付现cost accounting standards 成本会计标准C.B. cash book 现金簿c.b., C.B. cash book 现金簿C.C. contra credit 贷方对销C.C. cashier's check 银行本票C.d. cum dividend 附股息报关单C.H. clearing house 票据交换所C.H. custom house 海关comprehensive income tax 综合所得税C.L. call loan 短期拆放certified management accountant 注册管理会计师C.O., C/O cash order 现金汇票、现金订货cash on delivery 货到付款，交货付现C.P.A Certified Public Accountant 注册公共会计师Certified Public Accountant 注册会计师C.S. capital stock 股本Cost Volume Profit analysis 本---量---利分析cash with order 订货付款，随订单付现C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产c/d carried down 过次页、结转下期c/f carry forward 过次页、结转C/I certificate of insurance 保险凭证C/L current liabilities 流动负债c/o carried over 结转后期can. cancelled 注销cap. capital 资本CAPM capital asset pricing mode 固定资产计价模式CBD cash before delivery 先付款后交货CD certificate of deposit 存单CG capital gain 资本利得CG capital goods 生产资料、资本货物Chgs charges 费用Chq. cheque 支票CIA certified internal auditor 注册内部审计员Ck. check 支票CML capital market line 资本市场线性CMO Collateralized Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书COBOL Common Business Oriented Language 通用商业语言Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com. comm. commission 佣金conv, cv, cvt convertible 可转换的、可兑换的Cor. corpus 本金CP commercial paper 商业票据CPM cost per thousand 每一千个为单位的成本Cps. coupons 息票CR cash receipts 现金收入CR current rate 当日汇率、现行汇率Cr. Credit, creditor 贷记、贷方CS convertible securities 可转换证券CT cable transfer 电汇CT corporate treasurer 公司财务主管ctge cartage 货运费、搬运费、车费CTT capital transfer tax 资本转移税cur curr current 本月、当月CV convertible security 可转换债券CVD countervailing duties 反倾销税CY calendar year 日历年Cy. currency 货币缩写英文全称中文D degree; draft 度、汇票D.A. debit advice 欠款报单D.B day book 日记帐、流水帐discounted cash flow method 现金流量贴现法D.D., D/D demand draft 即期汇票d.f, D.F., d.frt. dead freight 空舱费days of grace 宽限日数D.R., DR discount rate 贴现率、折扣率d/a days after acceptance 承兑后......日（付款）D/A deposit account 存款帐户D/A document against acceptance 承兑交单D/D documentary draft 跟单汇票D/D Demand Draft 票汇D/d; d/d days after date 出票后......日(付款) D/N debit note 清单D/O delivery order 发货单D/P documents against payment 付款交单D/R. deposit receipt 存款收条D/W dock warrant 码头仓单DB method declining balance (depreciation) method 递减余额折旧法Dd. delivered 交付DDB method double declining balance (depreciation)method双倍递减余额折旧法Def. deferred 延期def. deficit 赤字、亏损Dely. delivery 交付dem. demurrage 滞期费Depr. depreciation 折旧Dft. draft 汇票diff. difference 差额Dis. discount 折扣、贴现dish'd; dished dishonored 不名誉、拒付Div. dividend; division 红利div.; divd dividend 红利、股息DL direct loan 直接贷款DLD deadline date 最后时限Dls, Dol(s); dollars 元DN date number 日期号DN, D/N debit note 借记通知单DNR do not reduce 不减少Do, dto. ditto 同上、同前Doc(s) documents 凭证、单据、文件Doc. code document code 凭证（单据）编号doc. att. documents attached 附单据、附件Dols. dollars 美元DOR date of request 要求日DP, D/P document against payment 交单付款Dr debtor 债务人DR deposit receipt 存单、存款收据Dr debit 借记、借方Dr drawer 借方DS, d/s days after sight(days' sight) 见票后.......日(付款) Ds, d's days 日DTC deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司Dup, dupl duple, duplicate 副本DVP delivery versus payment 付款交货Dy, d/y day; delivery 日、交货dz dozen 一打E exchange; export 交易所、输出E&O.E. errors and omissions excepted 如有错漏，可加更正except as otherwise noted 除非另有说明E.D. ex dividend 股息除外E.E., e.e. errors excepted 如有错误，可加更正E.P.T excess profit tax 超额利润税Ea. each 每Ea. earning assets 盈利资产,有收益的资产EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and income tax 税前收益EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC error corrected 错误更正EC export credit 出口信贷Ec. ex coupon 无息票Ec. example causa 例如ECA export credit agency 出口信贷机构ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理EF Exchange Fund 外汇基金EF export finance 出口融资EFT electronic funds transfer 电子资金转帐EIB Export-Import Bank 进出口银行EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMS European Monetary System 欧洲货币体系encd. enclosed 附件encl(s). enclosure 附件End., end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOM end of month 月底EOS end of season 季末EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPR earnings price ratio 收益价格比率EPS earnings per share 每股收益额、每股平均收益，每股盈利额EPVI excess present value index 超现值指数Eq. equivalent 等值ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、遗产et seq. et sequent 以下ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间ex cp. ex coupon 无息票ex div. ex dividend 无股息ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内Exs. expense 费用Extd. extend 展期F dealt in flat 无息交易的f. following (page) 接下页F. A. face amount 票面金额F.A. fixed assets 固定资产fast as can 尽快foreign bill of exchange 外国汇票F.C. fixed capital 固定资本F.C. fixed charges 固定费用F.C. future contract 远期合同F.I.T free of income tax 免交所得税free of charge 免费F.P. fully paid 付讫F.X., FE, FOREX foreign exchange 外汇FAIA Fellow of the Association ofInternational Accountants国际会计协会会员FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FCA Fellow of the Institute of CharteredAccountants特许会计师学会会员FCG foreign currency guarantee 外币担保FCR forwarder's cargo receipt 货运代理行收据fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FE future exchange 远期外汇Fi.t. free of income tax 免所得税FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) financial standing 资信状况fin. stat. (F/S) financial statement 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出FLG finance lease guarantee 金融租赁担保flt. flat 无利息fo. folio 对折、页码FOCUS Financial and Operations Combined UniformSingle Report财务经营综合报告for'd., fwd forward; forwarded 转递FOX Futures and Options Exchange 期货和期权交易所FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. forward 期货、远期合约Frt. freight 运费Frt. fwd freight forward 运费待付frt.& grat. freight and gratuity 运费及酬金Frt.ppd freight prepaid 运费已付FS final settlement 最后结算fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) contract 远期合约FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GJ general journal 普通日记帐GL general ledger 总分类帐GMP graduated payment mortgage 递增付款按揭GP gross profit 毛利GR gross revenue 毛收入GS gross sales 销售总额GTM good this month 本月有效GTW good this week 本星期有效H. in D. C. holder in due course 正当持票人HCA historical cost accounting 历史成本会计HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法HIRCS high interest rate currencies 高利率货币Hon'd honored 如期支付的I&A inventory and allocations 库存和分配I.A. intangible assets 无形资产I.B. invoice book 发票簿invoice book inward 购货发票簿invoice book outward 销货发票簿I.F. insufficient fund 存款不足I.R. inward remittance 汇入款项I/F insufficient funds 存款不足I/T income tax 所得税IAS International Accounting Standard 国际会计标准IBBR interbank bid rate 银行间报价利率IBNR incurred but not reported 已发生未报告IBOR inter-bank offered rate 银行间的拆借利率ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本-产出增量比IDB industrial development bond 工业发展债券IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据ILC irrevocable letter of credit 不可撤销信用证incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知inv.doc.,attach. invoice with document attached 附提货单的发票Inv't., invt. inventory 存货IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IR Inland Revenue 国内税收IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IT information technology 信息技术ITC investment tax credit 投资税收抵免IV investment value 投资价值J., Jour. journal 日记帐J.A., J/A joint account 联合（共管）帐簿journal day-book 分类日记帐J.V. journal voucher 分录凭单J/A joint account 共同帐户J/F, j/f journal folio 日记帐页数K.D. knocked down price 成交价格L&D loss and damage 损失和损坏L.&D. loans and discounts 放款及贴现L., Led. ledger 分类帐L.A. liquid assets 流动资产l.s. lump sum 一次付款总额L/F ledger folio 分类帐页数L/M list of materials 材料清单L/T lead time 交付周期LC，L/C letter of credit 信用证LG letter of guarantee 保函Li. liability 负债lifo, LIFO last in,first out 后进先出法LIRCs low interest rate currencies 低利率货币LP linear programming 线性规划LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资LT long term 长期M matured bond 到期的债券M mega- 百万M milli- 千分之一m million 百万M.B. memorandum book 备忘录M.D. maturity date 到期日M.D.,M/D memorandum of deposit 存款(放）单M.F. mutual funds 共同基金M.M. money market 货币市场M.O. money order 邮汇M/a, MA my account 本人帐户M/C marginal credit 信贷限额,限界信贷m/c metallic currency 金属货币M/D memorandum of deposit 存款单M/d months after deposit 出票后......月M/P months after payment 付款后......月M/s months of sight 见票后.......月M/T mail transfer 信汇Mat. maturity 到期日Max., max maximum 最大量MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型MF mezzanine financing 过渡融资micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保MMDA money market deposit account 货币市场存款帐户MO,M.O. money order 汇票mo. month 月Mos. months 月Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRP monthly report of progress 进度月报MT medium term 中期mthly monthly 每月MTN medium-term note 中期票据n.a not available 暂缺n. net 净值N.A. net assets 净资产N.A. non-acceptance 不承兑N.B. nota bene 注意N.D. net debt 净债务n.d. no date 无日期n.d. non-delivery 未能到达N.E. net earnings 净收益n.e. no effects 无效n.e. not enough 不足not elsewhere specified 未另作说明N.G. net gain 纯收益N.I. net income 净收益N.I. net interest 净利息N.L. net loss 净损失N.N. no name 无签名N.P. notes payable 应付票据net quick assets 速动资产净额N.R. notes receivable 应收票据no sufficient fund 存款不足N.W. net worth 净值N.Y. net yield 净收益N/C net capital 净资本N/F no fund 无存款N/P net profit 净利N/R no responsibility 无责任N/S、not sufficient funds 存款不足NA not applicable 不可行NC no charge 免费ND next day delivery 第二天交割NDA net domestic asset 国内资产净值NE. no effects 无存款Neg.Inst., N.I. negotiable instruments 流通票据negb. negotiable 可转让的、可流通的net. p. net proceeds 净收入NFD no fixed date 无固定日期NFS not for sale 非卖品NH not held 不追索委托NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税NL no load 无佣金NM no marks 无标记no a/c no account 无此帐户NO. (no.) number 编号、号数NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户NP no protest 免作拒付证书NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法NSF check no sufficient fund check 存款不足支票NTA net tangible assets 有形资产净值ntl no time lost 立即NWC net working capital 净流动资本NX not exceeding 不超过O.B.，O/B order book 订货簿O.E.，o.e. omission excepted 遗漏除外O.F. ocean freight 海运费O/a on account 赊帐o/a on account of 记入......帐户O/d on demand 见票即付o/d, o.d., O.D. overdrawn 透支O/s outstanding 未清偿、未收回的OA open account 赊帐、往来帐OAAS operational accounting and analysissystem经营会计分析制OB other budgetary 其他预算OBV on-balance volume 持平数量法OD overdraft 透支OEC original equipment cost 设备原值OFC open for cover 预约保险OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示P paid this year 该年（红利）已付P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P.0. postal order 汇票P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年petty cash book 零用现金簿P.O.D pay on delivery 货到付款payable on receipt 货到付款P.P. payback period （投资的）回收期P/A private account 私人帐户P/E ratio price-eanings ratio 收益率P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pd paid 已付PF project finance 项目融资PFD preferred stock 优先股PMO postal money order 邮政汇票POR pay on return 收益Ppd. prepaid 预付PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值Q. quantity 数量q.v. quod vide (which see) 参阅Q.y. query 查核quad. quadruplicate 一式四份中的一份R R option not traded 没有进行交易的期权r. rate 比率R. response; registered; return 答复；已注册；收益r.d. running days=consecutive days 连续日R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer 请给出票人，（银行）洽询出票人RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券RB regular budget 经常预算rcvd. received 已收到re. with reference to 关于recd. Received 收到REER real effective exchange rate 实效汇率REVOLVER revolving letter of credit 循环信用证RM remittance 汇款ROA return on asset 资产回报率ROC return on capital 资本收益率ROE ratio of equity 股本利润率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ROS ratio of sales 销售利润率ROS return on sales 销售收益率RSVP please reply 请回复Rto ratio 比率RTO round trip operation 往返作业S split or stock divided 拆股或股息SA semi-annual payment 半年支付SAA special arbitrage account 特别套作账户SAB special assessment bond 特别估价债券SB short bill 短期国库券；短期汇票SC supplier credit 卖方信贷SCF supplier credit finance 卖方信贷融资SCIRR special CIRR 特别商业参考利率SCL security characteristic line 证券特征线SD standard deduction 标准扣除额SDBL sight draft, bill of lading attached 即期汇票，附带提货单SDR straight discount rate 直线贴现率SE shareholders' equity 股东产权sec. section 部分SF sinking fund 偿债基金SFS Summary Financial Statements 财务报表概要sgd. signed 已签署Shr. share 股份SLC standby LC 备用信用证SMA special miscellaneous account 特别杂项账户SOYD sum of the year's digits method 年数加总折旧法SPS special purpose securities 特设证券Sq. square 平方；结清ss semis, one half 一半ST short term 短期St. Dft. sight draft 即期汇票STB special tax bond 特别税债务Std. standard 本价STIP short-term insurance policy 短期保险单Stk. stock 存货sund. sundries 杂货，杂费T.B. trial balance 试算表T.C. traveler's check 旅行支票T.M. telegraph money order 电汇票telegraphic transfer bought 买入电汇telegraphic transfer sold 卖出电汇TA total asset 全部资产，资产TA trade acceptance 商业承兑票据TA transfer agent 过户转账代理人TB treasury bond, treasury bill 国库券，国库债券TBD policy to be declared policy 预保单，待报保险单TBL through bill of lading 联运提单，直达提单TBV trust borrower vehicle 信托借款人工具（公司）TCI trade credit insurance 贸易信用保险TD time deposit 定期存款TDR Treasury Deposit Receipt 国库券存据TL time loan; total loss 定期贷款；总损失TN treasury note 国库券TR telegram restante; trust receipt 留交电报；信托收据TT, T/T telegraphic transfer 电汇U.A. unit of account 记账单位，记价单位U/A underwriting account 保险帐户u/c. undercharge 不足的价钱，少讨的价钱UHF ultra high frequency 超高频UIT Unit Investment Trust 单位投资信托unrevd. unreceived 未收到的USIT Unit Share Investment Trust 单位股投资信托UUE use until exhausted 用完为止VAT value added tax 增值税VD volume deleted 勾销的数量Vid. vide-see 参阅VTC Voting Trust Certificate 股东投票权信托证书w.c., W.C. without charge 免费W/Tax withholding tax 预扣税WACC weighted average cost of capital 加权平均资本成本WCG working capital guarantee 流动资金担保WD when distributed （股票）发售时交割X ex-interest 无利息x.a. ex all 无所有权益x.b., xb，ex bonus 不附（本期）红利X.C., X.cp. ex coupon 无息债券x.d. ex distribution 不包括（下期股息或红利）分配X.d., X.div. ex dividend 未付红利X.P. expres paye-extra message paid 额外通讯费付讫；已令函奉上XB extra budgetary 预算外的X-Dis ex-distribution 无分销XI,X.in,int. ex interest 利息除外XL extra large; extra long 特大；特长YB yrbk yearbook 年报，年鉴YLD yield 收益yr year; your 年；你的YTC yield to (first) call 至通知赎回时收益YTM yield to maturity 全期收益，到期收益ZBA zero bracket amount 零基数预算法ZBB zero-based budgeting 零基数预算法，免税金额，免征点ZR zero coupon issue 零息发行zswk this week 本周。

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