会计科目英文缩写
会计用语缩写
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 平均值缩写英文全称中文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 票面价值缩写英文全称中文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 一打缩写英文全称中文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 展期缩写英文全称中文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 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 Chartered Accountants 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 供您参考缩写英文全称中文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 本星期有效缩写英文全称中文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 如期支付的缩写英文全称中文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 投资价值缩写英文全称中文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 成交价格缩写英文全称中文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 长期缩写英文全称中文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 中期票据缩写英文全称中文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 不超过缩写英文全称中文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 寻购启示缩写英文全称中文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；现值缩写英文全称中文Q. quantity 数量q.v. quod vide (which see) 参阅Q.y. query 查核quad. quadruplicate 一式四份中的一份缩写英文全称中文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 往返作业缩写英文全称中文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，杂费缩写英文全称中文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 电汇缩写英文全称中文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 用完为止缩写英文全称中文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缩写英文全称中文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）发售时交割缩写英文全称中文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；特长缩写英文全称中文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，到期收益缩写英文全称中文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。
会计用语缩写
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,account帐户、帐目Acct.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.a ccounts 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平均值缩写英文全称中文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,bills receivable应收票据B.rec.b.s., B.S.，balance sheet资产负债表BS, B/SB.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票面价值缩写英文全称中文C cash; coupon; currency现金、息票、通货c.,Cts.cents分C.A.chartered accountant， chiefaccountant特许会计师、主任（主管）会计师mercial 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prehensive 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.c ash 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.analysisCost 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 MortgageObligations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. mission佣金conv, cv,convertible可转换的、可兑换的cvtCor.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.discounted cash flow method现金流量贴现法methodD.D., D/D demand draft即期汇票d.f, D.F.,dead freight空舱费d.frt.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);d ollars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一打缩写英文全称中文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 andincome tax税前收益EBIT earnings before interest andtax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 investmentperiod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展期缩写英文全称中文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 ofInternational Accountants国际会计协会会员FASB Financial Accounting StandardsBoards财务会计标准委员会FAT fixed asset transfer固定资产转移FCA Fellow of the Institute ofChartered Accountants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 balancemethod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 buyercredit 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)f inancial 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 OperationsCombined Uniform 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FP fully paid已全付的FRA forward rate agreement远期利率协议FRCD floating rate certificate ofdeposit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供您参考缩写英文全称中文GA go ahead办理、可行GAAP general Accepted AccountingPrinciples通用会计准则GAAS Generally Accepted AuditingStandard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本星期有效缩写英文全称中文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如期支付的缩写英文全称中文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 AccountingStandard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 depositaryreceipt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投资价值缩写英文全称中文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成交价格缩写英文全称中文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 projectfinancing有限追索项目融资LT long term长期缩写英文全称中文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 ofinvestment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中期票据缩写英文全称中文n.a not available暂缺净值 assets净资产N.A.non-acceptance不承兑N.B.nota bene注意 debt净债务n.d.no date无日期n.d.non-delivery未能到达 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 gain纯收益 income净收益 interest净利息 loss净损失N.N.no name无签名N.P.notes payable应付票据 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 worth净值 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.,negotiable instruments流通票据N.I.negb.negotiable可转让的、可流通的net. proceeds净收入。
会计科目英文缩写
一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer记账符号DR:debit record (借记)CR:credit recrod(贷记)二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment减：委托贷款减值准备Less: Provision for entrusted loan receivable 长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress 在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease –Unguaranteed residual values 融资租赁——应收融资租赁款Finance lease –Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者（或股东）权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year 其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners’Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资损失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者（或股东）权益合计Total Equity负债及所有者（或股东）权益合计Total Liability & Equity 三、利润及利润分配表Income statement and profit appropriation一）、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二）、主营业务利润（亏损以“—”填列）Gross Profit ( - means loss) 加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用Selling & Distribution expense管理费用G&A expense财务费用Finance expense三）、营业利润（亏损以“—”填列）Profit from operation ( - means loss) 加：投资收益（亏损以“—”填列）Add: Investment income 补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less: Non-operating expense四、利润总额（亏损总额以“—”填列）Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资损失Add: Unrealised investment losses五、净利润（净亏损以“—”填列）Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus reserves提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund提取储备基金Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润Profit available for owners' distribution减：应付优先股股利Less: Appropriation of preference share's dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital八、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1．出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments2．自然灾害发生损失Losses from natural disaster3．会计政策变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting policies 4．会计估计变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting estimates 5．债务重组损失Losses from debt restructuring。
会计用语缩写
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 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平均值缩写英文全称中文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.b ills receivable应收票据b.s.; B.S.;BS;balance sheet资产负债表B/Sbank 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票面价值缩写英文全称中文C cash; coupon; currency现金、息票、通货c.;Cts.cents分C.A.chartered accountant; chiefaccountant特许会计师、主任主管会计师mercial 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 managementaccountant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 MortgageObligations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 OrientedLanguage通用商业语言Col.column帐栏Coll.collateral担保、抵押物Coll.collection托收Com. mission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.d ead 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 balancedepreciation method递减余额折旧法Dd.delivered交付DDB method double declining balance 双倍递减余额折旧法depreciation methodDef.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; Dols;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Docs 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 sightdays' 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一打缩写英文全称中文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 andtax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 investmentperiod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encls.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展期缩写英文全称中文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 AccountingStandards 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 ofChartered Accountants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 decliningbalance 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 buyercredit 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 OperationsCombined Uniform SingleReport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 ofdeposit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供您参考缩写英文全称中文GA go ahead办理、可行GAAP general Accepted AccountingPrinciples通用会计准则GAAS Generally Accepted AuditingStandard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本星期有效缩写英文全称中文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 OfferedRate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如期支付的缩写英文全称中文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 AccountingStandard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-outputratio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 depositaryreceipt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 documentattached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 retirementaccount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投资价值缩写英文全称中文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成交价格缩写英文全称中文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 projectfinancing有限追索项目融资LT long term长期缩写英文全称中文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 ofinvestment投资的边际效率mem.memorandum备忘录MERM multilateral exchange ratemodel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-termguarantee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 requisitionjournal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中期票据缩写英文全称中文n.a not available暂缺净值 assets净资产N.A.non-acceptance不承兑N.B.nota bene注意 debt净债务n.d.no date无日期n.d.non-delivery未能到达 earnings净收益n.e.no effects无效n.e.not enough不足not elsewhere specified未另作说明 gain纯收益 income净收益 interest净利息 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 worth净值 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. 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 ofwithdrawal可转让存单帐户NP no protest免作拒付证书NPC nominal protectioncoefficient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不超过缩写英文全称中文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 andanalysis 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 investmentinsurance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寻购启示缩写英文全称中文P paid this year该年红利已付P&I clause protection and indemnityclause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; privateaccount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；现值缩写英文全称中文Q.quantity数量q.v.quod vide which see参阅Q.y.query查核quad.quadruplicate一式四份中的一份缩写英文全称中文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=consecutivedays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往返作业缩写英文全称中文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 ladingattached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 miscellaneousaccount特别杂项账户SOYD sum of the year's digitsmethod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;杂费缩写英文全称中文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; trustreceipt留交电报；信托收据TT; T/T telegraphic transfer电汇缩写英文全称中文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用完为止缩写英文全称中文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缩写英文全称中文w.c.; W.C.without charge免费W/Tax withholding tax预扣税WACC weighted average cost ofcapital加权平均资本成本WCG working capital guarantee流动资金担保WD when distributed股票发售时交割缩写英文全称中文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 messagepaid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；特长缩写英文全称中文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;到期收益缩写英文全称中文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。
会计用语缩写
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.a ccount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.a ccounts 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平均值缩写英文全称中文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,bills receivable应收票据B.rec.b.s., B.S.，BS,balance sheet资产负债表B/SB.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票面价值缩写英文全称中文C cash; coupon; currency现金、息票、通货c.,Cts.cents分chartered accountant， chief特许会计师、主任（主管）会计师C.A.accountantmercial 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prehensive 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.Cost Volume Profit analysis本---量---利分析analysisC.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. mission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 d iscounted cash flow method现金流量贴现法D.D., D/D demand draft即期汇票d.f, D.F.,dead freight空舱费d.frt.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declining balance (depreciation)DB method递减余额折旧法methodDd.delivered交付double declining balanceDDB method双倍递减余额折旧法(depreciation) methodDef.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一打缩写英文全称中文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earnings before interest and income税前收益EBITtaxEBIT 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收益价格比率每股收益额、每股平均收益，每股盈EPS earnings per share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展期缩写英文全称中文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Fellow of the Association of国际会计协会会员FAIAInternational AccountantsFinancial Accounting StandardsFASB财务会计标准委员会BoardsFAT fixed asset transfer固定资产转移Fellow of the Institute of特许会计师学会会员FCAChartered AccountantsFCG foreign currency guarantee外币担保FCR forwarder's cargo receipt货运代理行收据fd.fund资金fixed rate on declining balance定率递减余额折旧法FDB methodmethodFE future exchange远期外汇Fi.t.free of income tax免所得税financial institution buyer credit金融机构买方信贷险FIBCpolicyFIFO first in, first out先进先出法fin. financial standing资信状况stadg.(stndg.)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Financial and Operations Combined财务经营综合报告FOCUSUniform Single Reportfor'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floating rate certificate of浮动利率存单FRCDdepositfree 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供您参考缩写英文全称中文GA go ahead办理、可行general Accepted AccountingGAAP通用会计准则PrinciplesGAAS Generally Accepted Auditing 通用审计标准StandardGJ 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本星期有效缩写英文全称中文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如期支付的缩写英文全称中文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投资价值缩写英文全称中文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成交价格缩写英文全称中文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长期缩写英文全称中文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中期票据缩写英文全称中文n.a not available暂缺净值 assets净资产N.A.non-acceptance不承兑N.B.nota bene注意 debt净债务n.d.no date无日期n.d.non-delivery未能到达 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 gain纯收益 income净收益 interest净利息 loss净损失N.N.no name无签名N.P.notes payable应付票据 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 worth净值 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.n egotiable instruments流通票据negb.negotiable可转让的、可流通的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不超过缩写英文全称中文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., overdrawn透支O.D.O/s outstanding未清偿、未收回的OA open account赊帐、往来帐operational accounting and analysisOAAS经营会计分析制systemOB 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寻购启示缩写英文全称中文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., perper annum每年ann.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；现值缩写英文全称中文Q.quantity数量q.v.quod vide (which see)参阅Q.y.query查核quad.quadruplicate一式四份中的一份缩写英文全称中文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往返作业缩写英文全称中文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，杂费缩写英文全称中文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电汇缩写英文全称中文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用完为止缩写英文全称中文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缩写英文全称中文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）发售时交割缩写英文全称中文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；特长缩写英文全称中文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，到期收益缩写英文全称中文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。
会计工作中常见的术语和缩写
会计工作中常见的术语和缩写会计是一个与数字、数据和财务管理相关的职业领域，它涉及到大量的专业术语和缩写。
这些术语和缩写对于会计师来说非常重要，因为它们被广泛用于描述财务状况、交易记录、税收和报表等方面。
在本文中，我们将介绍一些在会计工作中常见的术语和缩写。
一、资产（Assets）资产是指企业拥有的具有经济价值的资源，包括现金、存货、应收账款、固定资产等。
资产通常被分为流动资产和非流动资产两大类。
1. 现金和现金等价物 (Cash and Cash Equivalents)现金和现金等价物是指企业拥有的可用于支付债务、购买商品和服务的资金，包括银行存款、现金、支票等。
2. 存货 (Inventory)存货是指企业在生产或销售过程中持有的商品和原材料，包括原材料、在产品和最终产品等。
3. 应收账款 (Accounts Receivable)应收账款是指企业向客户销售货物或提供服务后，未收到付款的金额。
4. 固定资产 (Fixed Assets)固定资产是指企业购买并持有的长期使用的资产，包括土地、建筑物、机械设备等。
二、负债（Liabilities）负债是指企业对外债务或承担的经济责任，包括应付账款、长期负债等。
1. 应付账款 (Accounts Payable)应付账款是指企业购买货物或收到服务后，未支付给供应商的金额。
2. 长期负债 (Long-term Liabilities)长期负债是指到期日超过一年的债务，如长期借款、长期债券等。
三、所有者权益（Owner's Equity）所有者权益是指企业剩余价值归属于所有者的部分，也被称为净资产。
它包括股东的资本投入、资本盈余等。
四、收入（Revenue）收入是指企业在正常经营活动中产生的销售商品、提供劳务等所获得的经济利益。
五、支出（Expenses）支出是指企业在经营活动中发生的成本和费用，包括人员工资、材料费用、租金等。
六、利润（Profit）利润是指企业在一定时间内通过销售商品、提供服务等收入减去相关费用后所获得的盈余。
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. account number 帐户编号、帐号. 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actual cash value 实际现金价值., 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.,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. 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. bearer bond 不记名债券., 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. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票. 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/E bill of entry 报关单., 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 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BOT balance of trade 贸易余额BOY beginning of year 年初., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金., 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. 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.; 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. 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. 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./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. 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). particular average; power of attorney 单独海损；委托书. personal account; private account 个人账户、私人账户., 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. payback period （投资的)回收期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. quod vide (which see)参阅. 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. 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 读和写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。
会计科目(英文)
会计科目(英文)accountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specific time periods ,typically one year（通常是一年) 资产负债表：balance sheet 可以不大写b利润表： income statements (or statements of income)利润分配表：retained earnings现金流量表：cash flows1、部门的称谓市场部Marketing销售部Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative人事部 Human Resource行政部 Admin.财务部 Finance & Accounting产品供应 Product Supply，例如产品调度员叫P S Planner2、人员的称谓助理 Assistant秘书 secretary前台接待小姐 Receptionist文员 clerk ，如会计文员为Accounting Clerk主任supervisor经理Manager总经理 GM，General Manager入场费admission运费freight小费tip学费tuition价格，代价charge制造费用 Manufacturing overhead 材料费 Materials管理人员工资 Executive Salaries 奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare 会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees总监Director总会计师 Finance Controller高级 Senior 如高级经理为Senior Manager营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax印花税 Stamp tax财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost帐目名词一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents现金 Cash银行存款 Cash in bank其他货币资金 Other cash and cash equivalents外埠存款 Other city Cash in bank银行本票 Cashier''s cheque银行汇票 Bank draft信用卡 Credit card信用证保证金 L/C Guarantee deposits存出投资款 Refundable deposits短期投资 Short-term investments股票 Short-term investments - stock债券 Short-term investments - corporate bonds基金 Short-term investments - corporate funds其他 Short-term investments - other短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable其他应收款 Other notes receivable坏账准备 Bad debt reserves预付账款 Advance money应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories物资采购 Supplies purchasing原材料 Raw materials包装物 Wrappage低值易耗品 Low-value consumption goods材料成本差异 Materials cost variance自制半成品 Semi-Finished goods库存商品 Finished goods商品进销差价 Differences between purchasing and selling price委托加工物资 Work in process - outsourced委托代销商品 Trust to and sell the goods on a commission basis受托代销商品 Commissioned and sell the goods on a commission basis 存货跌价准备 Inventory falling price reserves分期收款发出商品 Collect money and send out the goods by stages待摊费用 Deferred and prepaid expenses长期投资 Long-term investment长期股权投资 Long-term investment on stocks股票投资 Investment on stocks其他股权投资 Other investment on stocks长期债权投资 Long-term investment on bonds债券投资 Investment on bonds其他债权投资 Other investment on bonds长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditor''s rights investment depreciation reserves 委托贷款 Entrust loans本金 Principal利息 Interest减值准备 Depreciation reserves固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement累计折旧 Accumulated depreciation固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves工程物资 Project goods and material专用材料 Special-purpose material专用设备 Special-purpose equipment预付大型设备款 Prepayments for equipment为生产准备的工具及器具 Preparative instruments and implement for fabricate 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project在建工程减值准备 Construction-in-process depreciation reserves固定资产清理 Liquidation of fixed assets无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income待处理财产损溢 Wait deal assets loss or income待处理流动资产损溢 Wait deal intangible assets loss or income待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability短期借款 Short-term borrowing应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应付账款 Account payable预收账款 Deposit received代销商品款 Proxy sale goods revenue应付工资 Accrued wages应付福利费 Accrued welfarism应付股利 Dividends payable应交税金 Tax payable应交增值税 value added tax payable进项税额 Withholdings on VAT已交税金 Paying tax转出未交增值税 Unpaid VAT changeover减免税款 Tax deduction销项税额 Substituted money on VAT出口退税 Tax reimbursement for export进项税额转出 Changeover withnoldings on VAT出口抵减内销产品应纳税额 Export deduct domestic sales goods tax转出多交增值税 Overpaid VAT changeover未交增值税 Unpaid VAT应交营业税 Business tax payable应交消费税 Consumption tax payable应交资源税 Resources tax payable应交所得税 Income tax payable应交土地增值税 Increment tax on land value payable应交城市维护建设税 Tax for maintaining and building cities payable应交房产税 Housing property tax payable应交土地使用税 Tenure tax payable应交车船使用税 Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税 Personal income tax payable其他应交款 Other fund in conformity with paying其他应付款 Other payables预提费用 Drawing expense in advance其他负债 Other liabilities待转资产价值 Pending changerover assets value预计负债 Anticipation liabilities长期负债 Long-term Liabilities长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year应付债券 Bonds payable债券面值 Face value, Par value债券溢价 Premium on bonds债券折价 Discount on bonds应计利息 Accrued interest长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year递延税款 Deferral taxes三、所有者权益类 OWNERS'' EQUITY资本 Capita实收资本(或股本) Paid-up capital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock已归还投资 Investment Returned公积资本公积 Capital reserve资本(或股本)溢价 Cpital(or Stock) premium接受捐赠非现金资产准备 Receive non-cash donate reserve股权投资准备 Stock right investment reserves拨款转入 Allocate sums changeover in外币资本折算差额 Foreign currency capital其他资本公积 Other capital reserve盈余公积 Surplus reserves法定盈余公积 Legal surplus任意盈余公积 Free surplus reserves法定公益金 Legal public welfare fund储备基金 Reserve fund企业发展基金 Enterprise expension fund利润归还投资 Profits capitalizad on return of investment利润 Profits本年利润 Current year profits利润分配 Profit distribution其他转入 Other chengeover in提取法定盈余公积 Withdrawal legal surplus提取法定公益金 Withdrawal legal public welfare funds提取储备基金 Withdrawal reserve fund提取企业发展基金 Withdrawal reserve for business expansion提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and welfare fund利润归还投资 Profits capitalizad on return of investment应付优先股股利 Preferred Stock dividends payable提取任意盈余公积 Withdrawal other common accumulation fund应付普通股股利 Common Stock dividends payable转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)未分配利润 Undistributed profit四、成本类 Cost生产成本 Cost of manufacture基本生产成本 Base cost of manufacture辅助生产成本 Auxiliary cost of manufacture制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation 劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of income tax其他收入 Other revenue投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值准备 Withdrawal of entrust loans reserves 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities 资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge 费用 Expenses营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax印花税 Stamp tax财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay所得税 Income tax以前年度损益调整 Prior year income adjustment。
(财务知识)常用经济类缩写词(中英文对照)
常用经济类缩写词（中英文对照）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 公务员、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、遗产EST 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 代办处，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 读和写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。
会计用语缩写
缩写 英文全称 中文A ａc ｃepted 承兑A ＆C a ｄｄen ｄa and ｃorrige ｎda 补遗与勘误 A 、C 、V ac ｔu ａl ｃas ｈ value 实际现金价值 a 、d 、, a ／d after da ｔe 开票后、出票后 a/c ｎo 、 a ｃｃｏｕn ｔ ｎｕmber 帐户编号、帐号ａ/c, Ａ/C a ｃcount ｃur ｒｅnt 往来帐户、活期存款帐户 a ／c, A ／C ， Aｃｃt 、account帐户、帐目 A/ＣS P ａy 、 a ｃc ｏu ｎts payable 应付帐款 A ／Ｐ ａcco ｕｎｔ p ａi ｄ 已付账款 A/P ac ｃoun ｔ ｐａy ａble 应付帐款 A ／Ｐ ａccounting perio ｄ 会计期间 Ａ／Ｐ advise ａnd pay 付款通知 Ａ/Ra ｔ the rate ｏｆ 以……比例 A/Ｒ, A/ＣＳ Rec 、accou ｎｔｓ rec ｅｉvable 应收帐款A/S, ａ／ｓ after ｓｉg ｈt 见票即付Ａ/S ，acc ／s a ｃco ｕnt sa ｌes 承销帐、承销清单,售货清单 abs 、 a ｂstract 摘要 Acc 、acc ｅｐtance往来帐户 A ｃc 、， Ａcpt 、ａcc ｅｐｔａnc ｅ or ａccepted承兑 Ac ｃｒｄ、Ｉnｔａcc ｒued interest应计利息Acc ｔ、 acc ｏun ｔa ｎt 会计师、会计员 A ｃｃt 、 ac ｃｏun ｔing 会计、会计学 Acct 、No 、 ａｃc ｏunt n ｕmb ｅr 帐户编号、帐号 Acct 、Tit 、 acc ｏu ｎt title 帐户名称、会计科目 ACT ad ｖance ｃｏrporation tax 预扣公司税 ａd 、ｖal 、， A/V ａd val ｏre ｍ to （ａｃcor ｄｉｎｇ valu ｅ)从价ADR Ｓa ｓset depreciation ｒan ｇesystem固定资产分组折旧法 Adv 、 a ｄｖanc ｅ预付款 AJEadjust ｉｎg jo ｕr ｎal ent ｒies调整分录 Amt 、 a ｍount金额、总数Ann、annｕity 年金ATＣavｅrａｇｅtoｔal cost 平均总成本ATM ａt thｅmoney 仅付成本钱ATM ＡutoｍaｔiｃＴeller Machiｎe自动取款机(柜员机)Ａud、auｄitor 审计员、审计师Av、ａｖeraｇe 平均值缩写英文全称中文B ｓhaｒe B shaｒe B股ｂ&b ｂed ＆breakfast 住宿费与早餐费b、b、bｅaｒeｒｂｏnd 不记名债券B、B、，B/Ｂbill book 出纳簿B、Ｃ、bａnk cleaｒing 银行清算b、ｃ、blind cｏｐy 密送得副本ｂ、ｄ、i、ｂｏth daｔes inclusiｖe 包括头尾两天ｂ、ｅ、，B／Ｅbiｌl ｏf ｅxchａngｅ汇票b、ｌ、, Ｂ／L bill ｏｆladinｇ提货单ｂ、o、ｍ、bilｌｏf materials 用料清单b、o、ｐ、ｂａlancｅｏf paｙｍentｓ收支差额ｂ、p、, Ｂ/Ｐbｉlｌｓpayaｂｌe 应付票据B、P、B baｎk pｏst biｌl 银行汇票b、r、，Ｂ／Ｒ，B、rec、bilｌｓreｃeivable 应收票据b、s、, B、S、,BS，Ｂ/Sbaｌanｃｅsheeｔ资产负债表B、T、T、bank ｔelegraphｉｃtranｓfer 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／ｄbｒoｕght ｄoｗn 转下页B/Ｅbiｌｌｏｆeｎtrｙ报关单b／ｆｂrouｇht forwarｄ承前B/L bｉll oｆlading 提货单B/L original bｉｌｌｏｆladｉng 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 buｙｅｒｃrｅdｉt 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、bａnｋｂoｏk 银行帐簿Bｋ、book 帐册ＢN bank ｎotｅ钞票BO ｂuyer’s oｐｔion 买者选择交割期得远期合同BOM beginning oｆｍonｔh 月初BOＴｂalａncｅｏf tｒade 贸易余额ＢOY ｂeginning oｆyｅaｒ年初ＢR ｂank ratｅ银行贴现率Brok、bｒｏkｅr oｒbrokerａge 经纪人或经纪人佣金BV bｏok ｖaluｅ票面价值缩写英文全称中文Ｃcash; ｃｏｕpｏn; cｕrrency 现金、息票、通货ｃ、，Ｃｔs、cｅnｔｓ分Ｃ。
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. account number 帐户编号、帐号. 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actual cash value 实际现金价值., 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.,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. 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. bearer bond 不记名债券., 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. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票. 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/E bill of entry 报关单., 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 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BOT balance of trade 贸易余额BOY beginning of year 年初., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金., 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. 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-taxrelief 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. Dols Dolls 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Docs 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 sightdays' 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.; 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encls 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. 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. 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. grams 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./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. 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 ounces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. particular average; power of attorney 单独海损；委托书. personal account; private account 个人账户、私人账户., 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. payback period 投资的回收期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. quod vide which see参阅. 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. 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; referred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 读和写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 参照你方来信。
常用会计科目的英文名称
常用会计科目的英文名称一、资产类科目Assets现金：Cash and cash equivalents银行存款：Bank deposit应收账款：Account receivable应收票据：Notes receivable应收股利：Dividend receivable应收利息：Interestreceivable其他应收款：Other receivables原材料：Raw materials在途物资：Materials in transport库存商品：inventory存货跌价准备：provision forthe declinein value ofinventories坏账准备：Bad debt provision待摊费用：Prepaid expense交易性金融资产：Trading financial assets持有至到期投资：held-to-maturity investment可供出售金融资产：Available-for-sale financial assets短期投资：Short-term investment长期股权投资：Long-term equity investment固定资产：Fixed assets累计折旧：Accumulated depreciation在建工程：Construction-in-process固定资产减值准备：provision for the decline in value of fixed assets 无形资产：Intangible assets累计摊销：Accumulated amortization商誉：Goodwill递延所得税资产：deferred tax assets （DTA ）二、负债类Liability短期借款：Short-term loans/ borrowing长期借款：Long-term loans/ borrowing预收账款：advance from customers/ Depositreceived应付票据：Notes payable应付账款：Account payable应付工资薪酬：wages payable应付股利：Dividends payable应付利息：Interest payable应交税费：Tax payable其他应付款：Other payables递延所得税负债：Deferred tax liabilities三、所有者权益类OWNERS' EQUITY实收资本：Paid-in capital （paid-up）资本公积：Capital reserves盈余公积：Surplus reserves未确认投资损失：Unrealized investment losses未分配利润:Retained earnings after appropriation四、成本类科目Cost生产成本：Manufacturing Cost制造费用：Manufacturing overhead劳务成本：labor costs研发支出：R & D expenditure五、损益类Profit and loss主营业务收入：Main operating revenue其他业务收入：Other operating revenue营业外收入：Non-operating income投资收益：Investment income产品销售收入：sales revenue主营业务成本：Main operating costs / cost of goods sold / cost of sales 其他业务支出：Other operating costs营业外支出：Non-operating expense销售费用：Selling expense管理费用：General and administration expense （G&A expense）财务费用：Finance expense公允价值变动损益：Gain/loss of the change of fair value所得税：Income tax。
会计用语缩写
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，account 帐户、帐目Acct。
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/CSaccounts receivable 应收帐款Rec。
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 a d 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。
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oth 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raphic 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 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 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 邮政汇票货地点P.P. payback period （投资的)回收期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REWR read and write 读和写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。
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一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer记账符号DR:debit record (借记)CR:credit recrod(贷记)二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment减：长期债权投资减值准备Less: Impairment for long-term debt investment 减：委托贷款减值准备Less: Provision for entrusted loan receivable 长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress 在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease –Unguaranteed residual values 融资租赁——应收融资租赁款Finance lease –Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets 递延税项Deferred T ax递延税款借项Deferred T ax assets资产总计Total assets负债及所有者（或股东）权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金T axes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year 其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred T ax递延税款贷项Deferred T ax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners’Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资损失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者（或股东）权益合计Total Equity负债及所有者（或股东）权益合计Total Liability & Equity三、利润及利润分配表Income statement and profit appropriation 一）、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二）、主营业务利润（亏损以“—”填列）Gross Profit ( - means loss) 加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用Selling & Distribution expense管理费用G&A expense财务费用Finance expense三）、营业利润（亏损以“—”填列）Profit from operation ( - means loss) 加：投资收益（亏损以“—”填列）Add: Investment income 补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less: Non-operating expense四、利润总额（亏损总额以“—”填列）Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资损失Add: Unrealised investment losses五、净利润（净亏损以“—”填列）Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus reserves提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund提取储备基金Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润Profit available for owners' distribution减：应付优先股股利Less: Appropriation of preference share's dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital八、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1．出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments 2．自然灾害发生损失Losses from natural disaster3．会计政策变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting policies4．会计估计变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accountingestimates5．债务重组损失Losses from debt restructuring。