会计用语缩写
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/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摘要页脚内容1Acc.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股页脚内容2b&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已贴现票据页脚内容3b/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月初页脚内容4BOT 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短期拆放页脚内容5C.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先付款后交货页脚内容6CD 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页脚内容7Cps.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即期汇票页脚内容8d.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double declining balance (depreciation)DDB method双倍递减余额折旧法methodDef.deferred延期def.deficit赤字、亏损页脚内容9Dely.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要求日页脚内容10DP, 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每页脚内容11Ea.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电子数据自理页脚内容12EF 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利额页脚内容13EPVI 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尽快页脚内容14F.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 InternationalFAIA国际会计协会会员AccountantsFASB Financial Accounting Standards Boards财务会计标准委员会FAT fixed asset transfer固定资产转移Fellow of the Institute of CharteredFCA特许会计师学会会员AccountantsFCG 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页脚内容15FIFO 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 CombinedFOCUS财务经营综合报告Uniform 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、远期合约页脚内容16Frt.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总分类帐页脚内容17GMP 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汇入款项页脚内容18I/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、付款通知页脚内容19inv.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分录凭单页脚内容20J/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长期页脚内容21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最大量页脚内容22MBB 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进度月报页脚内容23MT 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无签名页脚内容24N.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.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非卖品页脚内容25NH 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不超过页脚内容26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对方页脚内容27opt.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卖出和买入期权页脚内容28PAYE 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；收益页脚内容29r.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请回复页脚内容30Rto 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股份页脚内容31SLC 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商业承兑票据页脚内容32TA 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用完为止页脚内容33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无分销页脚内容34XI,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本周页脚内容35。
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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。
会计用语缩写
会计用语缩写文档编制序号：[KK8UY-LL9IO69-TTO6M3-MTOL89-FTT688]缩写英文全称中文A accepted承兑A&C addenda and corrigenda补遗和勘误cash value实际现金价值., 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/CSRec.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accrued interest应计利息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ACT advance corporation tax预扣公司税., 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.bearer bond不记名债券., B/B bill book出纳簿.bank clearing银行清算.blind copy密送的副本dates inclusive包括头尾两天., B/E bill of exchange汇票., B/L bill of lading提货单of materials用料清单of payments收支差额., B/P bills payable应付票据post bill银行汇票., B/R, .bills receivable应收票据., .，BS,balance sheet资产负债表B/Stelegraphic 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 b ill 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against document交单付款，凭单付现accounting standards成本会计标准.cash book现金簿., .cash book现金簿.contra credit贷方对销.cashier's check银行本票.cum dividend附股息报关单.clearing house票据交换所.custom house海关income tax综合所得税.call loan短期拆放management accountant注册管理会计师., C/O cash order现金汇票、现金订货 on delivery货到付款，交货付现Public Accountant注册公共会计师Public Accountant注册会计师.capital stock股本analysis Cost Volume Profit analysis本---量---利分析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,cvtconvertible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.debit advice欠款报单day book日记帐、流水帐method discounted cash flow method现金流量贴现法., D/D demand draft即期汇票, ., .dead freight空舱费of grace宽限日数., 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&.errors and omissionsexcepted如有错漏，可加更正 as otherwise noted除非另有说明.ex dividend股息除外., .errors excepted如有错误，可加更正 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 interestand income tax税前收益EBIT earnings before interest 扣除利息和税金前收益and taxEBS 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 datainterchange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 OwnershipPlan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.fixed assets固定资产as can尽快bill of exchange外国汇票.fixed capital固定资本.fixed charges固定费用.future contract远期合同of income tax免交所得税of charge免费.fully paid付讫., FE, FOREX foreign exchange外汇FAIA Fellow of the Associationof InternationalAccountants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 declining 定率递减余额折旧法balance methodFE future exchange远期外汇.free of income tax免所得税FIBC financial institutionbuyer 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.financial year财政年度FINA following items notavailable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 OptionsExchange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 certificateof deposit浮动利率存单free case no charge forcase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 (financialyear)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 ratecurrencies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.intangible assets无形资产.invoice book发票簿book inward购货发票簿book outward销货发票簿.insufficient fund存款不足.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.,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 joint account联合（共管）帐簿 day-book分类日记帐.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.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.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.memorandum book备忘录.maturity date到期日.,M/D memorandum of deposit存款(放）单.mutual funds共同基金.money market货币市场.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 exchangerate 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-termguarantee中长期担保MMDA money market depositaccount货币市场存款帐户MO,.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 ofprogress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not available暂缺净值.net assets净资产.non-acceptance不承兑.nota bene注意.net debt净债务.no date无日期.non-delivery未能到达.net earnings净收益.no effects无效.not enough不足elsewhere specified未另作说明.net gain纯收益.net income净收益.net interest净利息.net loss净损失.no name无签名.notes payable应付票据quick assets速动资产净额.notes receivable应收票据sufficient fund存款不足.net worth净值.net yield净收益N/C net capital 净资本N/F no fund无存款N/P net profit净利N/R no responsibility无责任N/S、 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., .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 order book订货簿.，.omission excepted遗漏除外.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, ., .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.postal order汇票.personal account; privateaccount个人账户、私人账户., per ann.per annum每年cash book零用现金簿on delivery货到付款on receipt货到付款.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.quod vide (which see)参阅.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.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 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 miscellaneous account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.trial balance试算表.traveler's check旅行支票.telegraph money order电汇票transfer bought买入电汇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.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., .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.ex all无所有权益., xb，ex bonus不附（本期）红利., .ex coupon无息债券.ex distribution 不包括（下期股息或红利）分配., .ex dividend未付红利.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,,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。
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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叮叮小文库B share B shareb&b bed & breakfastb.b. bearer bondB.B., B/B bill bookB.C. bank eleari ngb.c. bli nd copyb.d.i. both dates in elusiveb.e., B/E bill of exeha ngeb.l., B/L bill of lad ingb.o.m. bill of materialsb.o.p. bala nee of payme ntsb.p., B/P bills payableB.P.B bank post billb.r., B/R, B.recb ills receivableb.s., B.S, BS,bala nee sheet B/SB.T.T. bank telegraphie tran sferB/B bill boughtB/C bills for eolleetio nB/D bank draftB/D bills diseo un tedb/d brought dow nB/E bill of entryb/f brought forwardB/L bill of lad ingB/L orig inal bill of lad ing orig inal B/R bank rateB/S bill of salesBA bank aeeepta nee bal. bala neeban ky. ban krupteyBC buyer ereditBd. bondBEP breakeve n point Bfey. Ben efieiarybit binary digitBk. bankBk. bank book B股住宿费和早餐费不记名债券出纳簿银行清算密送的副本包括头尾两天提货单用料清单收支差额应付票据银行汇票应收票据资产负债表银行电汇买入票据、买入汇票托收汇票银行汇票已贴现票据转下页报关单承前提货单提货单正本银行贴现率卖据、出货单银行承兑汇票余额、差额破产、倒闭买方信贷保本点、盈亏临界点受益人两位数银行银行帐簿Bk. book 帐册BN bank note 钞票BO buyer's opti on 买者选择交割期的远期合同BOM beg inning of month 月初BOT bala nee of trade 贸易余额BOY beg inning 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; coup on; curre ncy 现金、息票、通货c.,Cts. cen ts 分特许会计师、主任（主管）会C.A. chartered accountant chief accountan计师C.A. commercial age nt 商业代理、代理商C.A.D cash aga inst docume nt 交单付款，凭单付现C.A.S. cost acco unting sta ndards 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 divide nd 附股息报关单C.H. cleari ng house 票据交换所C.H. custom house 海关C.I.T. comprehe nsive in come tax 综合所得税C.L. call loa n 短期拆放C.M.A. certified man ageme nt 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 Acco untant 注册公共会计师C.P.A. Certified Public Acco untant 注册会计师C.S. capital stock 股本C.V.P. an alysis Cost Volume Profit an alysis 本---量---利分析C.W.O. cash with order 订货付款，随订单付现C/A capital acco unt 资本帐户C/A curre nt acco unt 往来帐C/A curre nt assets 流动资产c/d carried dow n 过次页、结转下期c/f carry forward 过次页、结转C/1 certificate of in sura nee 保险凭证C/L curre nt liabilities 流动负债c/o carried over 结转后期can. can celled 注销cap. capital 资本CAPM capital asset pric ing mode 固疋资产计价模式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 Obligatio ns 担保抵押贷款债务CMV curre nt market value 现时市场价值CN con sig nment note 铁路运单CN credit note 贷方通知书COBOL Com mon Busin ess Orien ted Lan guacj通用商业语言Col. colum n 帐栏Coll. collateral 担保、抵押物Coll. collectio n 托收Com. comm. commissi on 佣金conv, cv, cvt con vertible 可转换的、可兑换的Cor. corpus 本金CP commercial paper 商业票据CPM cost per thousa nd 每一千个为单位的成本Cps. coupons 息票CR cash receipts 现金收入CR curre nt rate 当日汇率、现行汇率Cr. Credit, creditor 贷记、贷方CS con vertible securities 可转换证券CT cable tran sfer 电汇CT corporate treasurer 公司财务主管ctge cartage 货运费、搬运费、车费CTT capital tran sfer tax 资本转移税叮叮小文库cur curr curre nt 本月、当月CV con vertible security 可转换债券CVD coun tervaili ng duties 反倾销税CY cale ndar year 日历年Cy. curre ncy 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 disco un ted cash flow method 现金流量贴现法D.D., D/D dema nd draft 即期汇票d.f, D.F., d.frt. dead freight 空舱费D.O.G. days of grace 宽限日数D.R., DR disco unt rate 贴现率、折扣率d/a days after accepta nee 承兑后......日（付款）D/A deposit acco unt 存款帐户D/A docume nt aga inst accepta nee 承兑交单D/D docume ntary draft 跟单汇票D/D Dema nd 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 docume nts aga inst payme nt 付款交单D/R. deposit receipt 存款收条D/W dock warra nt 码头仓单DB method decli ning bala nee (depreciati on)method递减余额折旧法Dd. delivered 交付double decli ning bala nee (depreciati on)DDB methodmethod双倍递减余Def. deferred 延期def. deficit 赤字、亏损Dely. delivery 交付dem. demurrage 滞期费Depr. depreciati on 折旧Dft. draft 汇票diff. differe nee 差额Dis. disco unt 折扣、贴现dish'd; dished dish onored 不名誉、拒付Div. divide nd; divisio n 红利div.; divd divide nd 红利、股息DL direct loa n 直接贷款DLD deadli ne date 最后时限Dls, Dol(s); dollars 元DN date nu mber 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) docume nts 凭证、单据、文件Doc. code docume nt code 凭证（单据）编号doc. att. docume nts attached 附单据、附件Dols. dollars 美元DOR date of request 要求日DP, D/P docume nt aga inst payme nt 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 tak ing compa ny 接受存款公司DTC Deposit Trust Compa ny 储蓄信托公司Dup, dupl duple, duplicate 副本DVP delivery versus payme nt 付款交货Dy, d/y day; delivery 日、交货dz doze n 一打缩写英文全称中文E excha nge; export 交易所、输出E&O.E. errors and omissi ons excepted 如有错漏，可加更正e.a.o. n. except as otherwise no ted 除非另有说明E.D. ex divide nd 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 税后收益叮叮小文库every other dayend of monthend of seas onend of yearearliest possible date export promissory note earnings price ratio 扣除利息和税金前收益电子经纪服务系统税前盈利错误更正出口信贷无息票例如出口信贷机构出口信用担保出口信用保险出口信贷再融资估计竣工时间无红利、除息、股利除外预计交割日电子数据交换有效更改日期电子数据自理外汇基金出口融资电子资金转帐进出口银行等值平均投资期月末付款欧洲货币体系附件附件背书登记人大约在……生效每隔一日月底季末年终最早可能日期出口汇票收益价格比率EB EBIT EBIT EBS EBT ECEC Ec. Ec. ECA ECG ECI ECR ECT ED EDD EDI EDOC EDP EFEF EFT EIB EMIP EMP EMS en cd.en cl(s). En d., end.En td. EOA EOD EOM EOS EOY EPD EPN EPR ex budgetary 预算夕卜earnings before in terest and in come 税前收earnings before in terest and taxElectro nic Brok ing Serviceearning before taxati on errorcorrected export credit excoupon example causa exportcredit age ncy Export CreditGuara ntee export credit in suranee export credit refi nancingestimated completion time exdivide nd estimated delivery dateelectro nic data in tercha ngeeffective date of cha nge Electronic Data Process ing Excha ngeFund export financeelectro nic funds tran sferExport-Import Bankequivale nt mean in vestme ntperiod en d-of month payme ntEuropea n Mon etary Systemen closeden closureen dorseme nten teredeffective on or about叮叮小文库EPS earnings per share每股收益额、每股平均收益，每 股盈利额 EPVI excess prese nt value in dex 超现值指数 Eq. equivale nt等值 ERM excha nge rate mecha nism 汇率机制 ERS Export Refinance Scheme 出口再融资计划 ESOP Employee Stock Own ership Pla n 职工持股计划Est. estate财产、遗产 et seq. et seque nt以下ETLT equal to or less tha n 等于或少于 ETS estimated time of saili ng 预计启航时间 ex cp. ex coupon 无息票 ex div. ex divide nd 无股息 ex.; exch excha nge 汇兑、况换 excl. exclusive 另外、不在内 Exs. expense 费用 Extd. exte nd展期 缩写 英文全称 中文 F dealt in flat无息交易的 f. followi ng (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. foreig n bill of excha nge 外国汇票 F.C. fixed capital 固定资本 F.C. fixed charges 固定费用 F.C. future con tract 远期合同 F.I.T free of in come 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 Associati on of Intern ati onal Acco untants 国际会计协会会员 FASB Finan cial Acco un ti ng Stan dardsBoards财务会计标准委员会 FAT fixed asset tran sfer 固定资产转移 FCA特许会计师学会会员Fellow of the In stitute of Chartered Acco untants叮叮小文库FCG foreig n curre ncy guara ntee 外币担保FCR forwarder's cargo receipt 货运代理行收据fd. fundfixed rate on decli ning bala nee资金FDB methodmethod定率递减余额折旧法FE future excha nge 远期外汇Fi.t. free of in come taxfinancial institution buyer credit免所得税FIBC 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) finan cial stateme nt 财务报表fin .yr. finan cial year 财政年度FINA follow ing items not available 以下项目不可获得FIO free in and out 自由进出FLG finance lease guara ntee 金融租赁担保flt. flat 无利息fo. folio 对折、页码FOCUS Finan cial and Operati ons Comb ined「一…亠… t UniformSingle Report 财务经营综合报告for'd., fwd forward; forwarded 转递FOX Futures and Opti ons Excha nge 期货和期权交易所FP fully paid 已全付的FRA forward rate agreeme nt 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 acco un ti ng 合理价值法FWD forward (excha nge) con tract 远期合约FX broker foreig n excha nge broker 外汇经纪人H. in D. C. holder in due course正当持票人 historical cost acco unting Hong Kong In terba nk Offered Rate highest- in, first-outhigh in terest rate curre ncies honored 英文全称 inven tory and allocati ons intan gible assets inv oice book inv oice book in ward inv oice book outward in sufficie nt fund in ward remitta nee in sufficie nt funds in come taxIAS International Accounting Standard 国际会计标准IBBRin terba nk bid rate银行间报价利率fxd FXRN FY fy. pd. FYI 缩写 GA GAAP fixedfixed rate notefiscal year (financial year) fully paidfor your in formati on 英文全称 go aheadgen eral Accepted Acco untingPrin ciples 固定的 定息票据 财政（务）年度 全部付讫 供您参考 中文 办理、可行通用会计准则GAAS Gen erally Accepted Auditi ng Sta nda 通用审计标准 GJ gen eral journal GL gen eral ledger GMP graduated payme nt mortgage GP gross profitGR gross reve nue GS gross sales GTM good this month GTW good this week缩写 英文全称普通日记帐 总分类帐 递增付款按揭 毛利 毛收入 销售总额 本月有效 本星期有效 中文 HCA HIBOR hifoHIRCS Hon'd 缩写 l&A I.A. I.B. I.B.I. I.B.O. I.F. I.R. I/F I/T 历史成本会计香港银行同业拆借利率 高入先出法 高利率货币 如期支付的 中文 库存和分配 无形资产 发票簿 购货发票簿 销货发票簿 存款不足 汇入款项 存款不足 所得税IBNR in curred but not reported 已发生未报告叮叮小文库IBOR in ter-ba nk offered rate 银行间的拆借利率ICONs in dex curre ncy opti on no tes 指数货币期权票据ICOR in creme ntal capital-outputratio 资本-产出增量比IDB in dustrial developme nt bond 工业发展债券IDC intan gible developme nt cost 无形开发成本IDR intern ati onal depositaryreceipt 国际寄存单据ILC irrevocable letter of credit 不可撤销信用证incl. in clusive 包括在内in cldd. in cluded 已包含在内in cldg. in cludi ng 包含ini. haul inland haulage 内陆运输费用INLO in lieu of 代替inst. in sta nt 即期、分期付款In stal., i nstal. in stallme nt 分期付款In t., i nt. in terest 利息in v., I nv. inv oice 发票、付款通知inv .doc.,attach. inv oice with docume nt attached 附提货单的发票Inv't., i nvt. inven tory 存货IOU I owe you 借据IOV in ter-office voucher 内部传票IPN in dustrial promissory n ote 工业汇票IPO in itial public offeri ng 首次发售股票IR Inland Reve nue 国内税收IRA in dividual retireme nt acco unt 个人退休金帐户IRA in terest rate agreeme nt 利率协议IRR in terest rate risk 利率风险IRR in ternal rate of return 内部收益率irred. irredeemable 不可赎回的IRS in terest rate swap 利率调期IT in formati on tech no logy 信息技术ITC inv estme nt tax credit 投资税收抵免IV inv estme nt value 投资价值缩写英文全称中文J., Jour. journal 日记帐J.A., J/A joint acco unt 联合（共管）帐簿J.D.B. jour nal day-book 分类日记帐J.V. journal voucher 分录凭单J/A joint acco unt 共同帐户叮叮小文库J/F, j/f journal folio 日记帐页数K.D. kno eked dow n 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. loa ns and disco unts 放款及贴现L., Led. ledger 分类帐L.A. liquid assets 流动资产I.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 guara ntee 保函Li. liability 负债lifo, LIFO last in ,first out 后进先出法LIRCs low in terest rate curre ncies 低利率货币LP lin ear program ming 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- 白力M milli- 千分之一m millio n 白力M.B. memora ndum book 备忘录M.D. maturity date 到期日M.D.,M/D memora ndum 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 acco unt 本人帐户M/C marginal credit 信贷限额，限界信贷m/c metallic curre ncy 金属货币M/D memora ndum of deposit 存款单M/d mon ths after deposit 出票后……月M/P mon ths after payme nt 付款后……月M/s mon ths of sight 见票后……月叮叮小文库M/T mail tran sfer 信汇Mat. maturity 到期日Max., max maximum 取大里MBB mortgage-backed bonds 抵押支扌寸的债券MBO man ageme nt by objectives 目标管理MCA mutual curre ncy acco unt 共同货币帐户MCP mixed credit program 混合信贷计划MEI margi nal efficie ncy of inv estment 投资的边际效率mem. memora ndum 备忘录MERM multilateral excha nge rate model 多边汇率模型MF mezza nine financing 过渡融资micro one millio nth part 百万分之一min minimum 最低值、最小量MIP mon thly inv estme nt pla n 月度投资计划MLR minimum lending rate 最低贷款利率MLTG medium-a nd-lo ng-term guarantee 中长期担保MMDA money market deposit acco unt 货币市场存款帐户MO,M.O. money order 汇票mo. mon th 月Mos. mon ths 月Mrge.(mtg.) mortgage 抵押MRJ materials requisiti on journal 领料日记帐MRP mon thly report of progress 进度月报MT medium term 中期mthly mon thly 每月MTN medium-term n ote 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-accepta nee 不承兑N.B. nota bene 、、亠注意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 不足叮叮小文库N.E.S. not elsewhere specified 未另作说明N.G. net gain 纯收益N.I. net in come 净收益N.I. net in terest 净利息N.L. n et loss 净损失N.N. no n ame 无签名N.P. no tes payable 应付票据N.Q.A. net quick assets 速动资产净额N.R. no tes receivable 应收票据N.S.F.,NSF no sufficie nt 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 resp on sibility 无责任N/S、N.S.F. not sufficie nt funds 存款不足NA not applicable 不可行NC no charge 免费ND n ext day delivery 第二天交割NDA net domestic asset 国内资产净值NE. no effects 无存款Neg.l nst., N.I. n egotiable in strume nts 流通票据n egb. n egotiable 可转让的、可流通的n et. 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 in come after tax 税后净收益NIFO n ext in, first out 次进先出法nil nothing 无NIM net in terest margin 净息差NIT n egative in come tax 负所得税NL no load 无佣金NM no marks 无标记no a/c no acco unt 无此帐户NO. (n o.) nu mber 编号、号数NOP net ope n positi on 净开头寸叮叮小文库NOW a/c n egotiable order of withdrawal 可转让存单帐户NP no protest 免作拒付证书NPC nominal protectio n coefficie nt 名义保护系数NPL non-perform ing loa n 不良贷款NPV method net prese nt value method 净现值法NSF check no sufficie nt fund check 存款不足支票NTA net tan gible assets 有形资产净值ntl no time lost 立即NWC net work ing capital 净流动资本NX not exceed ing 不超过缩写英文全称中文O.B., O/B order book 订货簿O.E., o.e. omissi on excepted 遗漏除外O.F. ocea n freight 海运费O/a on acco unt 赊帐o/a on acco unt of 记入..…帐户O/d on dema nd 见票即付o/d, o.d., O.D. overdraw n 透支O/s outsta nding 未清偿、未收回的OA ope n acco unt 赊帐、往来帐OAASoperati onal acco unting and analysis system'经营会计分析制OB other budgetary 其他预算OBV on-bala nee volume 持平数量法OD overdraft 透支OEC orig inal equipme nt cost 设备原值OFC ope n for cover 预约保险OI orig inal issue 原始发行OII overseas in vestme nt in sura nee 海外投资保险ok. all correct 全部正确opp opposite 对方opt. opti onal 可选择的ord. ordinary 普通的OVA overhead varia nee an alysis 间接费用差异分析OW offer wan ted 寻购启示缩写英文全称中文P paid this year 该年（红利）已付P& 1 clause protecti on and in dem nity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P.O. postal order 汇票P.A. pers onal acco unt; private acco unt 个人账户、私人账户p.a., per ann. per annum 每年P.C.B. petty cash book 零用现金簿P.O.D pay on delivery 货到付款P.O.R. payable on receipt 货到付款P.P. payback period （投资的）回收期P/A private acco unt 私人帐户P/E ratio price-ea nings 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 en ter 进入时支付PBT profit before taxati on 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 retur n 收益Ppd. prepaid 预付PR payme nt received 付款收讫PS postscript 又及PV par value; prese nt value 面值；现值缩写英文全称中文Q. qua ntity 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 opti on not traded 没有进行交易的期权r. rate 比率R. resp on se; registered; retur n 答复；已注册；收益r.d. running days=c on secutive 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 annu ity mortgage 逆向年金抵押RAN reve nue an ticipati on note 收入预期债券RB regular budget 经常预算rcvd. received 已收到re. with refere nee to 关于recd. Received 收到REER real effective excha nge rate 实效汇率REVOLVER revo Iving letter of credit 循环信用证RM remitta nee 汇款ROA retur n on asset 资产回报率ROC retur n 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 retur n on in vestme nt 投资收益ROP registered opti on prin cipal 记名期权本金ROS ratio of sales 销售利润率ROS retur n on sales 销售收益率RSVP please reply 请回复Rto ratio 比率RTO round trip operati on 往返作业缩写英文全称中文S split or stock divided 拆股或股息SA semi-a nnual payme nt 半年支付SAA special arbitrage acco unt 特别套作账户SAB special assessme nt 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 sta ndard deducti on 标准扣除额SDBL sight draft, bill of ladi ng attached 即期汇票，附带提货单SDR straight disco unt rate 直线贴现率SE shareholders' equity 股东产权sec. secti on 部分SF sinking fund 偿债基金SFS Summary Finan cial Stateme nts 财务报表概要sgd. sig ned 已签署Shr. share 股份SLC sta ndby LC 备用信用证SMA special miscella neous acco unt 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. sta ndard 本价STIP short-term in sura nee policy 短期保险单Stk. stock 存货sun d. sun dries 杂货，杂费缩写英文全称中文T.B. trial bala nee 试算表T.C. traveler's check 旅行支票T.M. telegraph money order 电汇票T.T.B. telegraphic tran sfer bought 买入电汇T.T.S. telegraphic tran sfer sold 卖出电汇TA total asset 全部资产，资产TA trade accepta nee 商业承兑票据TA tran sfer age nt 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 ladi ng 联运提单，直达提单TBV trust borrower vehicle 信托借款人工具（公司）TCI trade credit in sura nee 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 resta nte; trust receipt 留交电报；信托收据TT, T/T telegraphic tran sfer 电汇缩写英文全称中文U.A. unit of acco unt 记账单位，记价单位U/A un derwriti ng acco unt 保险帐户u/c. un dercharge 不足的价钱，少讨的价钱UHF ultra high freque ncy 超咼频UIT Unit Inv estme nt Trust 单位投资信托un revd. un received 未收到的USIT Unit Share Inv estme nt Trust 单位股投资信托UUE use un til 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 Voti ng 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 withhold ing tax 预扣税WACC weighted average cost of capital 加权平均资本成本WCG work ing capital guara ntee 流动资金担保WD whe n distributed （股票）发售时交割缩写英文全称中文X ex-i nterest 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 无息债券不包括（下期股息或红利）分x.d. ex distributio n 配X.d., X.div. ex divide nd 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-distributio n 无分销XI,X.i n,int. ex in terest 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 budgeti ng 零基数预算法，免税金额，免征叮叮小文库占 八、、 零息发行 本周ZR zswkzero coup on issue this week。
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。
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cash value 实际现金价值., 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accrued interest 应计利息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ACT advance corporation tax 预扣公司税., 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. bearer bond 不记名债券., B/B bill book 出纳簿. bank clearing 银行清算. blind copy 密送的副本both dates inclusive 包括头尾两天., B/E bill of exchange 汇票., B/L bill of lading 提货单bill of materials 用料清单balance of payments 收支差额., B/P bills payable 应付票据post bill 银行汇票., B/R, . bills receivable 应收票据., .，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against document 交单付款，凭单付现cost accounting standards 成本会计标准. cash book 现金簿., . cash book 现金簿. contra credit 贷方对销. cashier's check 银行本票. cum dividend 附股息报关单. clearing house 票据交换所. custom house 海关comprehensive income tax 综合所得税. call loan 短期拆放certified management accountant 注册管理会计师., C/O cash order 现金汇票、现金订货cash on delivery 货到付款，交货付现Public Accountant 注册公共会计师Certified Public Accountant 注册会计师. 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. debit advice 欠款报单day book 日记帐、流水帐discounted cash flow method 现金流量贴现法., D/D demand draft 即期汇票, ., . dead freight 空舱费days of grace 宽限日数., 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&. errors and omissions excepted 如有错漏，可加更正except as otherwise noted 除非另有说明. ex dividend 股息除外., . errors excepted 如有错误，可加更正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. fixed assets 固定资产fast as can 尽快foreign bill of exchange 外国汇票. fixed capital 固定资本. fixed charges 固定费用. future contract 远期合同of income tax 免交所得税free of charge 免费. fully paid 付讫., 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. 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. 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 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 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. intangible assets 无形资产. invoice book 发票簿invoice book inward 购货发票簿invoice book outward 销货发票簿. insufficient fund 存款不足. 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.,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 joint account 联合（共管）帐簿journal day-book 分类日记帐. 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. 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. 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. memorandum book 备忘录. maturity date 到期日.,M/D memorandum of deposit 存款(放）单. mutual funds 共同基金. money market 货币市场. 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,. 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not available 暂缺n. net 净值. net assets 净资产. non-acceptance 不承兑. nota bene 注意. net debt 净债务. no date 无日期. non-delivery 未能到达. net earnings 净收益. no effects 无效. not enough 不足not elsewhere specified 未另作说明. net gain 纯收益. net income 净收益. net interest 净利息. net loss 净损失. no name 无签名. notes payable 应付票据net quick assets 速动资产净额. notes receivable 应收票据no sufficient fund 存款不足. net worth 净值. 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., . 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 order book 订货簿.，. omission excepted 遗漏除外. 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, ., . 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. postal order 汇票. personal account; private account 个人账户、私人账户., per ann. per annum 每年petty cash book 零用现金簿on delivery 货到付款payable on receipt 货到付款. 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. quod vide (which see) 参阅. 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. 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. trial balance 试算表. traveler's check 旅行支票. 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. 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., . 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. ex all 无所有权益., xb，ex bonus 不附（本期）红利., . ex coupon 无息债券. ex distribution 不包括（下期股息或红利）分配., . ex dividend 未付红利. 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,,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.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b.d.i.both dates inclusive包括头尾两天b.e., B/E bill of exchange汇票b.l., B/L bill of lading提货单b.o.m.bill of materials用料清单b.o.p.balance of payments收支差额b.p., B/P bills payable应付票据B.P.B bank post bill银行汇票b.r., B/R, B.rec. bills receivable应收票据b.s., B.S.，BS,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C.A.chartered accountant， chief accountant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.cash on delivery货到付款，交货付现C.P.A Certified Public Accountant注册公共会计师C.P.A.Certified Public Accountant注册会计师C.S.capital stock股本C.V.P. analysis Cost Volume Profit analysis本---量 ---利分析C.W.O.cash with order订货付款，随订单付现C/A capital account资本帐户C/A current account往来帐C/A current assets流动资产c/d carried down过次页、结转下期c/f carry forward过次页、结转C/I certificate of insurance保险凭证C/L current liabilities流动负债c/o carried over结转后期can.cancelled注销cap.capital资本CAPM capital asset pricing mode固定资产计价模式CBD cash before delivery先付款后交货CD certificate of deposit存单CG capital gain资本利得CG capital goods生产资料、资本货物Chgs charges费用Chq.cheque支票CIA certified internal auditor注册内部审计员Ck.check支票CML capital market line资本市场线性CMO Collateralized Mortgage Obligations担保抵押贷款债务CMV current market value现时市场价值CN consignment note铁路运单CN credit note贷方通知书COBOL Common Business Oriented Language通用商业语言Col.column帐栏Coll.collateral担保、抵押物Coll.collection托收Com. 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 discounted cash flow method现金流量贴现法D.D., D/D demand draft即期汇票d.f, D.F., d.frt.dead freight空舱费D.O.G.days of grace宽限日数D.R., DR discount rate贴现率、折扣率d/a days after acceptance承兑后 ......日（付款）D/A deposit account存款帐户D/A document against acceptance承兑交单D/D documentary draft跟单汇票D/D Demand Draft票汇D/d; d/d days after date出票后 ......日 (付款 ) D/N debit note清单D/O delivery order发货单D/P documents against payment付款交单D/R.deposit receipt存款收条D/W dock warrant码头仓单DB method declining balance (depreciation) method递减余额折旧法Dd.delivered交付DDB method double declining balance (depreciation)双倍递减余额折旧法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EBIT earnings before interest and income tax EBIT earnings before interest and taxEBS Electronic Broking ServiceEBT earning before taxationEC error correctedEC export creditEc.ex couponEc.example causaECA export credit agencyECG Export Credit GuaranteeECI export credit insuranceECR export credit refinancingECT estimated completion timeED ex dividendEDD estimated delivery dateEDI electronic data interchangeEDOC effective date of changeEDP Electronic Data ProcessingEF Exchange FundEF export financeEFT electronic funds transferEIB Export-Import BankEMIP equivalent mean investment period EMP end-of month paymentEMS European Monetary Systemencd.enclosedencl(s).enclosureEnd., end.endorsementEntd.enteredEOA effective on or aboutEOD every other dayEOM end of monthEOS end of seasonEOY end of yearEPD earliest possible dateEPN export promissory noteEPR earnings price ratioEPS earnings per share 税前收益扣除利息和税金前收益电子经纪服务系统税前盈利错误更正出口信贷无息票例如出口信贷机构出口信用担保出口信用保险出口信贷再融资估计竣工时间无红利、除息、股利除外预计交割日电子数据交换有效更改日期电子数据自理外汇基金出口融资电子资金转帐进出口银行等值平均投资期月末付款欧洲货币体系附件附件背书登记人大约在 .......生效每隔一日月底季末年终最早可能日期出口汇票收益价格比率每股收益额、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 of International国际会计协会会员AccountantsFASB 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特许会计师学会会员AccountantsFCG 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财务经营综合报告Uniform 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.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 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 creditRM remittanceROA return on assetROC return on capitalROE ratio of equityROE return on equityROI return on investmentROP registered option principal ROS ratio of salesROS return on salesRSVP please replyRto ratioRTO round trip operation缩写英文全称S split or stock dividedSA semi-annual paymentSAA special arbitrage accountSAB special assessment bondSB short billSC supplier creditSCF supplier credit financeSCIRR special CIRRSCL security characteristic lineSD standard deductionSDBL sight draft, bill of lading attached SDR straight discount rateSE shareholders' equitysec.sectionSF sinking fundSFS Summary Financial Statements sgd.signedShr.shareSLC standby LCSMA special miscellaneous account SOYD sum of the year's digits method SPS special purpose securities Sq.squaress semis, one half循环信用证汇款资产回报率资本收益率股本利润率股本回报率投资收益记名期权本金销售利润率销售收益率请回复比率往返作业中文拆股或股息半年支付特别套作账户特别估价债券短期国库券；短期汇票卖方信贷卖方信贷融资特别商业参考利率证券特征线标准扣除额即期汇票，附带提货单直线贴现率股东产权部分偿债基金财务报表概要已签署股份备用信用证特别杂项账户年数加总折旧法特设证券平方；结清一半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。
会计英语常用简称
会计英语常用简称以下是会计英语常用的简称：1. GAAP：通用会计准则（Generally Accepted Accounting Principles）2. IFRS：国际财务报告准则（International Financial Reporting Standards）3. FASB：金融会计准则委员会（Financial Accounting Standards Board）4. IRS：美国国内税务局（Internal Revenue Service）5. CPA：注册会计师（Certified Public Accountant）6. CFO：首席财务官（Chief Financial Officer）7. AR：应收账款（Accounts Receivable）8. AP：应付账款（Accounts Payable）9. COGS：销售成本（Cost of Goods Sold）10. NOL：税前亏损（Net Operating Loss）11. EBITDA：息税折旧及摊销前利润（Earnings Before Interest, Taxes, Depreciation, and Amortization）12. ROI：投资回报率（Return on Investment）13. P&L：损益表（Profit and Loss）14. A/R：应收款项（Accounts Receivable）15. A/P：应付款项（Accounts Payable）16. FIFO：先进先出法（First In, First Out）17. LIFO：后进先出法（Last In, First Out）18. OPEX：运营成本（Operating Expenses）19. CAPEX：资本支出（Capital Expenditures）20. EBIT：息税前利润（Earnings Before Interest and Taxes）。
会计用语缩写
会计用语缩写TYYGROUP system office room 【TYYUA16H-TYY-TYYYUA8Q8-缩写英文全称中文A accepted承兑A&C addenda and corrigenda补遗和勘误cash value实际现金价值., 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accrued interest应计利息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ACT advance corporation tax预扣公司税., A/V ad valorem to (accordingvalue)从价ADRS asset depreciation rangesystem固定资产分组折旧法Adv.advance预付款AJE adjusting journal entries调整分录Amt.amount金额、总数Ann.annuity年金ATC average total cost平均总成本ATM at the money仅付成本钱ATM Automatic Teller Machine自动取款机（柜员机）Aud.auditor审计员、审计师Av.average平均值缩写英文全称中文B share B share B股b&b bed & breakfast住宿费和早餐费.bearer bond不记名债券., B/B bill book出纳簿.bank clearing银行清算.blind copy密送的副本both dates inclusive包括头尾两天., B/E bill of exchange汇票., B/L bill of lading提货单bill of materials用料清单balance of payments收支差额., B/P bills payable应付票据post bill银行汇票., B/R, .bills receivable应收票据., .，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， chiefaccountant特许会计师、主任（主管）会计师mercial agent商业代理、代理商against document交单付款，凭单付现cost accounting standards成本会计标准.cash book现金簿., .cash book现金簿.contra credit贷方对销.cashier's check银行本票.cum dividend附股息报关单.clearing house票据交换所.custom house海关comprehensive income tax综合所得税.call loan短期拆放certified managementaccountant注册管理会计师., C/O cash order现金汇票、现金订货cash on delivery货到付款，交货付现Public Accountant注册公共会计师Certified Public Accountant注册会计师.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.debit advice欠款报单day book日记帐、流水帐discounted cash flow method现金流量贴现法., D/D demand draft即期汇票, ., .dead freight空舱费days of grace宽限日数., 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&.errors and omissions excepted如有错漏，可加更正except as otherwise noted除非另有说明.ex dividend股息除外., .errors excepted如有错误，可加更正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.fixed assets固定资产fast as can尽快foreign bill of exchange外国汇票.fixed capital固定资本.fixed charges固定费用.future contract远期合同of income tax免交所得税free of charge免费.fully paid付讫., 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.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.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.intangible assets无形资产.invoice book发票簿invoice book inward购货发票簿invoice book outward销货发票簿.insufficient fund存款不足.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.,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 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 joint account联合（共管）帐簿journal day-book分类日记帐.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.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.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.memorandum book备忘录.maturity date到期日.,M/D memorandum of deposit存款(放）单.mutual funds共同基金.money market货币市场.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,.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not available暂缺净值.net assets净资产.non-acceptance不承兑.nota bene注意.net debt净债务.no date无日期.non-delivery未能到达.net earnings净收益.no effects无效.not enough不足not elsewhere specified未另作说明.net gain纯收益.net income净收益.net interest净利息.net loss净损失.no name无签名.notes payable应付票据net quick assets速动资产净额.notes receivable应收票据no sufficient fund存款不足.net worth净值.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., .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 order book订货簿.，.omission excepted遗漏除外.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, ., .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 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 indemnityclause保障与赔偿条款P&L profit and loss盈亏，损益.postal order汇票.personal account; privateaccount个人账户、私人账户., per ann.per annum每年petty cash book零用现金簿on delivery货到付款payable on receipt货到付款.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.quod vide (which see)参阅.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.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 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 miscellaneous account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.trial balance试算表.traveler's check旅行支票.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.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., .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.ex all无所有权益., xb，ex bonus不附（本期）红利., .ex coupon无息债券.ex distribution 不包括（下期股息或红利）分配., .ex dividend未付红利.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,,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
会计用语缩写 The document was prepared on January 2, 2021缩写英文全称中文A accepted承兑A&C addenda and corrigenda补遗和勘误cash value实际现金价值., 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/CSRec.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accrued interest应计利息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ACT advance corporation tax预扣公司税., A/V ad valorem to (accordingvalue)从价ADRS asset depreciation rangesystem固定资产分组折旧法Adv.advance预付款AJE adjusting journal entries调整分录Amt.amount金额、总数Ann.annuity年金ATC average total cost平均总成本ATM at the money仅付成本钱ATM Automatic Teller Machine自动取款机（柜员机）Aud.auditor审计员、审计师Av.average平均值缩写英文全称中文B share B share B股b&b bed & breakfast住宿费和早餐费.bearer bond不记名债券., B/B bill book出纳簿.bank clearing银行清算.blind copy密送的副本dates inclusive包括头尾两天., B/E bill of exchange汇票., B/L bill of lading提货单of materials用料清单of payments收支差额., B/P bills payable应付票据post bill银行汇票., B/R, .bills receivable应收票据., .，BS,balance sheet资产负债表B/Stelegraphic 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against document交单付款，凭单付现accounting standards成本会计标准.cash book现金簿., .cash book现金簿.contra credit贷方对销.cashier's check银行本票.cum dividend附股息报关单.clearing house票据交换所.custom house海关income tax综合所得税.call loan短期拆放management accountant注册管理会计师., C/O cash order现金汇票、现金订货 on delivery货到付款，交货付现Public Accountant注册公共会计师Public Accountant注册会计师.capital stock股本analysis Cost Volume Profit analysis本---量---利分析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,cvtconvertible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.debit advice欠款报单day book日记帐、流水帐method discounted cash flow method现金流量贴现法., D/D demand draft即期汇票, ., .dead freight空舱费of grace宽限日数., 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&.errors and omissionsexcepted如有错漏，可加更正 as otherwise noted除非另有说明.ex dividend股息除外., .errors excepted如有错误，可加更正 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 investment 等值平均投资期periodEMP 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 OwnershipPlan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.fixed assets固定资产as can尽快bill of exchange外国汇票.fixed capital固定资本.fixed charges固定费用.future contract远期合同of income tax免交所得税of charge免费.fully paid付讫., 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.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.financial year财政年度FINA following items notavailable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.intangible assets无形资产.invoice book发票簿book inward购货发票簿book outward销货发票簿.insufficient fund存款不足.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.,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 joint account联合（共管）帐簿day-book分类日记帐.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.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.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.memorandum book备忘录.maturity date到期日.,M/D memorandum of deposit存款(放）单.mutual funds共同基金.money market货币市场.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,.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not available暂缺净值.net assets净资产.non-acceptance不承兑.nota bene注意.net debt净债务.no date无日期.non-delivery未能到达.net earnings净收益.no effects无效.not enough不足elsewhere specified未另作说明.net gain纯收益.net income净收益.net interest净利息.net loss净损失.no name无签名.notes payable应付票据quick assets速动资产净额.notes receivable应收票据sufficient fund存款不足.net worth净值.net yield净收益N/C net capital 净资本N/F no fund无存款N/P net profit净利N/R no responsibility无责任N/S、 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., .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 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 order book订货簿.，.omission excepted遗漏除外.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, ., .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.postal order汇票.personal account; privateaccount个人账户、私人账户., per ann.per annum每年cash book零用现金簿on delivery货到付款on receipt货到付款.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.quod vide (which see)参阅.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.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 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 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.trial balance试算表.traveler's check旅行支票.telegraph money order电汇票transfer bought买入电汇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.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., .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.ex all无所有权益., xb，ex bonus不附（本期）红利., .ex coupon无息债券.ex distribution 不包括（下期股息或红利）分配., .ex dividend未付红利.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,,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。
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缩写英文全称中文A accepted承兑A&C addenda and corrigenda补遗和勘误cash value实际现金价值., 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.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accrued interest应计利息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ACT advance corporation tax预扣公司税., 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.bearer bond不记名债券., B/B bill book出纳簿.bank clearing银行清算.blind copy密送的副本dates inclusive包括头尾两天., B/E bill of exchange汇票., B/L bill of lading提货单of materials用料清单of payments收支差额., B/P bills payable应付票据post bill银行汇票., B/R, .bills receivable应收票据., .,BS, B/S balance sheet资产负债表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against document交单付款,凭单付现accounting standards成本会计标准.cash book现金簿., .cash book现金簿.contra credit贷方对销.cashier's check银行本票.cum dividend附股息报关单.clearing house票据交换所.custom house海关income tax综合所得税.call loan短期拆放management accountant注册管理会计师., C/O cash order现金汇票、现金订货 on delivery货到付款,交货付现Public Accountant注册公共会计师Public Accountant注册会计师.capital stock股本analysis Cost Volume Profit analysis本---量---利分析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.debit advice欠款报单day book日记帐、流水帐method discounted cash flow method现金流量贴现法., D/D demand draft即期汇票, ., .dead freight空舱费of grace宽限日数., 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 depreciationmethod递减余额折旧法Dd.delivered交付DDB method double declining balancedepreciation 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, 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&.errors and omissions excepted如有错漏,可加更正 as otherwise noted除非另有说明.ex dividend股息除外., .errors excepted如有错误,可加更正 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 incometax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.fixed assets固定资产as can尽快bill of exchange外国汇票.fixed capital固定资本.fixed charges固定费用.future contract远期合同of income tax免交所得税of charge免费.fully paid付讫., 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 of Chartered 特许会计师学会会员AccountantsFCG 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.free of income tax免所得税FIBC financial institution buyer creditpolicy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.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 CombinedUniform 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 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 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.intangible assets无形资产.invoice book发票簿book inward购货发票簿book outward销货发票簿.insufficient fund存款不足.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.,installment分期付款instal.Int., int.interest利息inv., Inv.invoice发票、付款通知.,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 joint account联合共管帐簿day-book分类日记帐.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.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.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.memorandum book备忘录.maturity date到期日.,M/D memorandum of deposit存款放单.mutual funds共同基金.money market货币市场.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,.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not available暂缺净值.net assets净资产.non-acceptance不承兑.nota bene注意.net debt净债务.no date无日期.non-delivery未能到达.net earnings净收益.no effects无效.not enough不足elsewhere specified未另作说明.net gain纯收益.net income净收益.net interest净利息.net loss净损失.no name无签名.notes payable应付票据quick assets速动资产净额.notes receivable应收票据sufficient fund存款不足.net worth净值.net yield净收益N/C net capital 净资本N/F no fund无存款N/P net profit净利N/R no responsibility无责任N/S、 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., .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 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 order book订货簿.,.omission excepted遗漏除外.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, ., .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 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.postal order汇票.personal account; private account个人账户、私人账户., per ann.per annum每年cash book零用现金簿on delivery货到付款on receipt货到付款.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.quod vide which see参阅.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.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.trial balance试算表.traveler's check旅行支票.telegraph money order电汇票transfer bought买入电汇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.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., .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.ex all无所有权益., xb,ex bonus不附本期红利., .ex coupon无息债券.ex distribution不包括下期股息或红利分配., .ex dividend未付红利.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,,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
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C.A. commercial agent 商业代理、代理商C.A.D cash against document 交单付款，凭单付现C.A.S. cost accounting standards 成本会计标准C.B. cash book 现金簿c.b., C.B. cash book 现金簿C.C. contra credit 贷方对销C.C. cashier's check 银行本票C.d. cum dividend 附股息报关单C.H. clearing house 票据交换所C.H. custom house 海关C.I.T. comprehensive income tax 综合所得税C.L. call loan 短期拆放C.M.A. certified management accountant 注册管理会计师C.O., C/O cash order 现金汇票、现金订货c.o.d, C.O.D. 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 OrientedLanguage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 c onvertible 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.methoddiscounted cash flow method 现金流量贴现法D.D., D/D demand draft 即期汇票d.f, D.F.,d.frt.dead freight 空舱费D.O.G. days of grace 宽限日数D.R., DR discount rate 贴现率、折扣率d/a days after acceptance 承兑后......日（付款）D/A deposit account 存款帐户D/A document against acceptance 承兑交单D/D documentary draft 跟单汇票D/D Demand Draft 票汇D/d; d/d days after date 出票后......日(付款) D/N debit note 清单D/O delivery order 发货单D/P documents against payment 付款交单D/R. deposit receipt 存款收条D/W dock warrant 码头仓单DB method declining balance(depreciation) method递减余额折旧法Dd. delivered 交付DDB method double declining balance(depreciation) method双倍递减余额折旧法Def. deferred 延期def. deficit 赤字、亏损Dely. delivery 交付dem. demurrage 滞期费Depr. depreciation 折旧Dft. draft 汇票diff. difference 差额Dis. discount 折扣、贴现dish'd; dished dishonored 不名誉、拒付Div. dividend; division 红利div.; divd dividend 红利、股息DL direct loan 直接贷款DLD deadline date 最后时限Dls, Dol(s); 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 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) 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-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 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n. net 净值N.A. net assets 净资产N.A. non-acceptance 不承兑N.B. nota bene 注意N.D. net debt 净债务n.d. no date 无日期n.d. non-delivery 未能到达N.E. net earnings 净收益n.e. no effects 无效n.e. not enough 不足N.E.S. not elsewhere specified 未另作说明N.G. net gain 纯收益N.I. net income 净收益N.I. net interest 净利息N.L. net loss 净损失N.N. no name 无签名N.P. notes payable 应付票据N.Q.A. net quick assets 速动资产净额N.R. notes receivable 应收票据N.S.F.,NSF no sufficient fund 存款不足N.W. net worth 净值N.Y. net yield 净收益N/C net capital 净资本N/F no fund 无存款N/P net profit 净利N/R no responsibility 无责任N/S、N.S.F. not sufficient funds 存款不足NA not applicable 不可行NC no charge 免费ND next day delivery 第二天交割NDA net domestic asset 国内资产净值NE. no effects 无存款Neg.Inst.,negotiable instruments 流通票据N.I.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.,overdrawn 透支O.D.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 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; privateaccount个人账户、私人账户p.a., perann.per annum 每年P.C.B. petty cash book 零用现金簿P.O.D pay on delivery 货到付款P.O.R. payable on receipt 货到付款P.P. payback period （投资的）回收期P/A private account 私人帐户P/E ratio price-eanings ratio 收益率P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pd paid 已付PF project finance 项目融资PFD preferred stock 优先股PMO postal money order 邮政汇票POR pay on return 收益Ppd. prepaid 预付PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值缩写英文全称中文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 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 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。
会计用语缩写
会计用语缩写(总21页) -CAL-FENGHAI.-(YICAI)-Company One1-CAL-本页仅作为文档封面，使用请直接删除缩写英文全称中文A accepted承兑A&C addenda and corrigenda补遗和勘误cash value实际现金价值., 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/CSRec.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accrued interest应计利息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ACT advance corporation tax预扣公司税., A/V ad valorem to (accordingvalue)从价ADRS asset depreciation rangesystem固定资产分组折旧法Adv.advance预付款AJE adjusting journal entries调整分录Amt.amount金额、总数Ann.annuity年金ATC average total cost平均总成本ATM at the money仅付成本钱ATM Automatic Teller Machine自动取款机（柜员机）Aud.auditor审计员、审计师Av.average平均值缩写英文全称中文B share B share B股b&b bed & breakfast住宿费和早餐费.bearer bond不记名债券., B/B bill book出纳簿.bank clearing银行清算.blind copy密送的副本dates inclusive包括头尾两天., B/E bill of exchange汇票., B/L bill of lading提货单of materials用料清单of payments收支差额., B/P bills payable应付票据post bill银行汇票., B/R, .bills receivable应收票据., .，BS,balance sheet资产负债表B/Stelegraphic 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， chiefaccountant特许会计师、主任（主管）会计师.commercial agent商业代理、代理商against document交单付款，凭单付现accounting standards成本会计标准.cash book现金簿., .cash book现金簿.contra credit贷方对销.cashier's check银行本票.cum dividend附股息报关单.clearing house票据交换所.custom house海关income tax综合所得税.call loan短期拆放management accountant注册管理会计师., C/O cash order现金汇票、现金订货 on delivery货到付款，交货付现Public Accountant注册公共会计师Public Accountant注册会计师.capital stock股本analysis Cost Volume Profit analysis本---量---利分析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,cvtconvertible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.debit advice欠款报单day book日记帐、流水帐method discounted cash flow method现金流量贴现法., D/D demand draft即期汇票, ., .dead freight空舱费of grace宽限日数., 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&.errors and omissionsexcepted如有错漏，可加更正 as otherwise noted除非另有说明.ex dividend股息除外., .errors excepted如有错误，可加更正 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 investment 等值平均投资期periodEMP 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 OwnershipPlan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.fixed assets固定资产as can尽快bill of exchange外国汇票.fixed capital固定资本.fixed charges固定费用.future contract远期合同of income tax免交所得税of charge免费.fully paid付讫., 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.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.financial year财政年度FINA following items notavailable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.intangible assets无形资产.invoice book发票簿book inward购货发票簿book outward销货发票簿.insufficient fund存款不足.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.,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 joint account联合（共管）帐簿day-book分类日记帐.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.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.liquid assets流动资产.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.memorandum book备忘录.maturity date到期日.,M/D memorandum of deposit存款(放）单.mutual funds共同基金.money market货币市场.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,.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not available暂缺净值.net assets净资产.non-acceptance不承兑.nota bene注意.net debt净债务.no date无日期.non-delivery未能到达.net earnings净收益.no effects无效.not enough不足elsewhere specified未另作说明.net gain纯收益.net income净收益.net interest净利息.net loss净损失.no name无签名.notes payable应付票据quick assets速动资产净额.notes receivable应收票据sufficient fund存款不足.net worth净值.net yield净收益N/C net capital 净资本N/F no fund无存款N/P net profit净利N/R no responsibility无责任N/S、 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., .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 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 order book订货簿.，.omission excepted遗漏除外.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, ., .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.postal order汇票.personal account; privateaccount个人账户、私人账户., per ann.per annum每年cash book零用现金簿on delivery货到付款on receipt货到付款.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.quod vide (which see)参阅.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.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 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 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.trial balance试算表.traveler's check旅行支票.telegraph money order电汇票transfer bought买入电汇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.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., .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.ex all无所有权益., xb，ex bonus不附（本期）红利., .ex coupon无息债券.ex distribution 不包括（下期股息或红利）分配., .ex dividend未付红利.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,,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
会计用语缩写 Prepared on 22 November 2020缩写英文全称中文A accepted 承兑A&C addenda and corrigenda 补遗和勘误cash value 实际现金价值., 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/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accrued interest 应计利息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ACT advance corporation tax 预扣公司税., 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. bearer bond 不记名债券., B/B bill book 出纳簿. bank clearing 银行清算. blind copy 密送的副本dates inclusive 包括头尾两天., B/E bill of exchange 汇票., B/L bill of lading 提货单of materials 用料清单of payments 收支差额., B/P bills payable 应付票据post bill 银行汇票., B/R, . bills receivable 应收票据., .，BS, B/S balance sheet 资产负债表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C.A. commercial agent 商业代理、代理商against document 交单付款，凭单付现accounting standards 成本会计标准. cash book 现金簿., . cash book 现金簿. contra credit 贷方对销. cashier's check 银行本票. cum dividend 附股息报关单. clearing house 票据交换所. custom house 海关income tax 综合所得税. call loan 短期拆放management accountant 注册管理会计师., C/O cash order 现金汇票、现金订货 on delivery 货到付款，交货付现Public Accountant 注册公共会计师Public Accountant 注册会计师. capital stock 股本analysis Cost Volume Profit analysis 本---量---利分析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. debit advice 欠款报单day book 日记帐、流水帐method discounted cash flow method 现金流量贴现法., D/D demand draft 即期汇票, ., . dead freight 空舱费of grace 宽限日数., 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&. errors and omissions excepted 如有错漏，可加更正 as otherwise noted 除非另有说明. ex dividend 股息除外., . errors excepted 如有错误，可加更正 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. fixed assets 固定资产as can 尽快bill of exchange 外国汇票. fixed capital 固定资本. fixed charges 固定费用. future contract 远期合同of income tax 免交所得税of charge 免费. fully paid 付讫., 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 of CharteredAccountants特许会计师学会会员FCG foreign currency guarantee 外币担保FCR forwarder's cargo receipt 货运代理行收据fd. fund 资金FDB method fixed rate on declining balancemethod定率递减余额折旧法FE future exchange 远期外汇. free of income tax 免所得税FIBC financial institution buyer creditpolicy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. 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 CombinedUniform 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 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 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. intangible assets 无形资产. invoice book 发票簿book inward 购货发票簿book outward 销货发票簿. insufficient fund 存款不足. 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.,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 joint account 联合（共管）帐簿 day-book 分类日记帐. 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. 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. 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. memorandum book 备忘录. maturity date 到期日.,M/D memorandum of deposit 存款(放）单. mutual funds 共同基金. money market 货币市场. 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,. 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not available 暂缺n. net 净值. net assets 净资产. non-acceptance 不承兑. nota bene 注意. net debt 净债务. no date 无日期. non-delivery 未能到达. net earnings 净收益. no effects 无效. not enough 不足elsewhere specified 未另作说明. net gain 纯收益. net income 净收益. net interest 净利息. net loss 净损失. no name 无签名. notes payable 应付票据quick assets 速动资产净额. notes receivable 应收票据sufficient fund 存款不足. net worth 净值. net yield 净收益N/C net capital 净资本N/F no fund 无存款N/P net profit 净利N/R no responsibility 无责任N/S、 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., . 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 order book 订货簿.，. omission excepted 遗漏除外. 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, ., . overdrawn 透支O/s outstanding 未清偿、未收回的OA open account 赊帐、往来帐OAAS operational accounting and analysissystem经营会计分析制OB other budgetary 其他预算OBV on-balance volume 持平数量法OD overdraft 透支OEC original equipment cost 设备原值OFC open for cover 预约保险OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示缩写英文全称中文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. postal order 汇票. personal account; private account 个人账户、私人账户., per ann. per annum 每年cash book 零用现金簿on delivery 货到付款on receipt 货到付款. 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. quod vide (which see) 参阅. 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. 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. trial balance 试算表. traveler's check 旅行支票. telegraph money order 电汇票transfer bought 买入电汇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. 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., . 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. ex all 无所有权益., xb，ex bonus 不附（本期）红利., . ex coupon 无息债券. ex distribution 不包括（下期股息或红利）分配., . ex dividend 未付红利. 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,,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 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。
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缩写英文全称中文A accepted承兑A&C addenda and corrigenda补遗和勘误cash value实际现金价值., 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accrued interest应计利息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ACT advance corporation tax预扣公司税., 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.bearer bond不记名债券., B/B bill book出纳簿.bank clearing银行清算.blind copy密送的副本both dates inclusive包括头尾两天., B/E bill of exchange汇票., B/L bill of lading提货单bill of materials用料清单balance of payments收支差额., B/P bills payable应付票据post bill银行汇票., B/R, .bills receivable应收票据., .，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， chiefaccountant特许会计师、主任（主管）会计师mercial agent商业代理、代理商against document交单付款，凭单付现cost accounting standards成本会计标准.cash book现金簿., .cash book现金簿.contra credit贷方对销.cashier's check银行本票.cum dividend附股息报关单.clearing house票据交换所.custom house海关comprehensive income tax综合所得税.call loan短期拆放certified management accountant注册管理会计师., C/O cash order现金汇票、现金订货cash on delivery货到付款，交货付现Public Accountant注册公共会计师Certified Public Accountant注册会计师.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. 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.debit advice欠款报单day book日记帐、流水帐discounted cash flow method现金流量贴现法., D/D demand draft即期汇票, ., .dead freight空舱费days of grace宽限日数., 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&.errors and omissions excepted如有错漏，可加更正except as otherwise noted除非另有说明.ex dividend股息除外., .errors excepted如有错误，可加更正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 incometax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.fixed assets固定资产fast as can尽快foreign bill of exchange外国汇票.fixed capital固定资本.fixed charges固定费用.future contract远期合同of income tax免交所得税free of charge免费.fully paid付讫., FE, FOREX foreign exchange外汇FAIA Fellow of the Association ofInternational Accountants国际会计协会会员FASB Financial Accounting Standards Boards财务会计标准委员会FAT fixed asset transfer固定资产转移FCA Fellow of the Institute of CharteredAccountants特许会计师学会会员FCG foreign currency guarantee外币担保FCR forwarder's cargo receipt货运代理行收据fd.fund资金FDB method fixed rate on declining balance method定率递减余额折旧法FE future exchange远期外汇.free of income tax免所得税FIBC financial institution buyer creditpolicy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.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 CombinedUniform 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 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 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.intangible assets无形资产.invoice book发票簿invoice book inward购货发票簿invoice book outward销货发票簿.insufficient fund存款不足.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.,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 joint account联合（共管）帐簿journal day-book分类日记帐.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.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.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.memorandum book备忘录.maturity date到期日.,M/D memorandum of deposit存款(放）单.mutual funds共同基金.money market货币市场.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,.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not available暂缺净值.net assets净资产.non-acceptance不承兑.nota bene注意.net debt净债务.no date无日期.non-delivery未能到达.net earnings净收益.no effects无效.not enough不足not elsewhere specified未另作说明.net gain纯收益.net income净收益.net interest净利息.net loss净损失.no name无签名.notes payable应付票据net quick assets速动资产净额.notes receivable应收票据no sufficient fund存款不足.net worth净值.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., .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 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 order book订货簿.，.omission excepted遗漏除外.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, ., .overdrawn透支O/s outstanding未清偿、未收回的OA open account赊帐、往来帐OAAS operational accounting and analysissystem经营会计分析制OB other budgetary其他预算OBV on-balance volume持平数量法OD overdraft透支OEC original equipment cost设备原值OFC open for cover预约保险OI original issue原始发行OII overseas investment insurance海外投资保险ok.all correct全部正确opp opposite对方opt.optional可选择的ord.ordinary普通的OVA overhead variance analysis间接费用差异分析OW offer wanted寻购启示缩写英文全称中文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.postal order汇票.personal account; private account个人账户、私人账户., per ann.per annum每年petty cash book零用现金簿on delivery货到付款payable on receipt货到付款.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.quod vide (which see)参阅.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.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.trial balance试算表.traveler's check旅行支票.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.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., .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.ex all无所有权益., xb，ex bonus不附（本期）红利., .ex coupon无息债券.ex distribution不包括（下期股息或红利）分配., .ex dividend未付红利.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,,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。