些财务术语的英文缩写审批稿
财务部门英文缩写
财务部门英文缩写财务部门在企业中扮演着至关重要的角色，负责管理和监督财务事务，包括财务报表的编制、预算的制定和执行、成本管理等。
为了方便沟通和表达，财务部门通常使用一些英文缩写来表示不同的职能和岗位。
本文将介绍一些常见的财务部门英文缩写，以便大家更好地理解和应用。
一、财务部门职能缩写1. CFO - Chief Financial Officer（首席财务官）：负责财务管理和决策，对公司的财务状况负有最终责任。
2. CFAO - Chief Financial and Administrative Officer（首席财务与行政官）：负责财务和行政管理，综合处理企业财务、会计、税务等事务。
3. CCO - Chief Compliance Officer（首席合规官）：负责确保公司合规，管理与合规相关的风险，并制定相应的合规策略和流程。
4. CIO - Chief Investment Officer（首席投资官）：负责企业的投资管理，包括资金的配置、投资风险的评估和投资组合的监控。
5. CAO - Chief Accounting Officer（首席会计官）：负责公司的会计和财务报告，确保财务信息的准确性和合规性。
6. CSO - Chief Strategy Officer（首席战略官）：负责制定和执行公司的战略规划，包括财务战略和资本战略等。
7. CRO - Chief Risk Officer（首席风险官）：负责管理和监控公司的风险，制定相应的风险管理策略和控制措施。
8. TFO - Treasurer and Finance Officer（财务主管）：负责公司的资金管理和融资活动，管理企业的现金流量和资本结构。
9. FAO - Financial Accounting Officer（财务会计主管）：负责公司的财务会计工作，编制财务报表和分析财务状况。
二、财务部门岗位缩写1. AP - Accounts Payable（应付账款）：负责管理和支付公司的应付账款，核对发票和付款申请。
一些财务术语的英文缩写教学文案
一些财务术语的英文缩写1.CAPEX一般是指资金、固定资产的投入.对电信运营商来说,有关的网络设备、计算机、仪器等一次性支出的项目都属于CAPEX,其中网络设备占最大的部分。
OPEX指的是企业的管理支出.2.什么是OPEX? OPEX是(Operating Expense)即运营成本,计算公式为:OPEX=维护费用+营销费用+人工成本(+折旧)。
运营成本主要是指当期的付现成本。
3.CAPEX（Capital Expenditure）即资本性支出，计算公式为：CAPEX=战略性投资+滚动性投资。
资本性投资支出指用于基础建设、扩大再生产等方面的需要在多个会计年度分期摊销的资本性支出。
4.由于战略性投资的决策权不在本地网，因此BPR的指标考核中，Capex仅限于滚动性投资，不包括战略性投资。
主要指标是Capex收入率和投资、回报率（ROI），前者为Capex收入比，反映资本性支出占收入的比重；后者反映投资效益。
5.P&L就是profit&loss statement 也就是损益表6.EBIT，全称Earnings Before Interest and Tax，即息税前利润,从字面意思可知是扣除利息、所得税之前的利润。
计算公式有两种，EBIT＝净利润＋所得税＋利息，或EBIT＝经营利润＋投资收益＋营业外收入－营业外支出＋以前年度损益调整。
EBIT主要用来衡量企业主营业务的盈利能力，EBITDA则主要用于衡量企业主营业务产生现金流的能力。
他们都反映企业现金的流动情况，是资本市场上投资者比较重视的两个指标，通过在计算利润时剔除掉一些因素，可以使利润的计算口径更方便投资者使用。
EBIT通过剔除所得税和利息，可以使投资者评价项目时不用考虑项目适用的所得税率和融资成本，这样方便投资者将项目放在不同的资本结构中进行考察。
EBIT与净利润的主要区别就在于剔除了资本结构和所得税政策的影响。
如此，同一行业中的不同企业之间，无论所在地的所得税率有多大差异，或是资本结构有多大的差异，都能够拿出EBIT这类指标来更为准确的比较盈利能力。
常用英语缩写(经济、会计、金融)
经济会计金融常用英文缩写-------------------------------------------------------------------------------- Abb. English Chinesea accepted 承兑AA Auditing Administration （中国)审计署AAA 最佳等级abs. abstract 摘要a/c, A/C account 帐户、帐目a/c, A/C account current 往来帐户、活期存款帐户A&C addenda and corrigenda 补遗和勘误Acc. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. account 帐户、帐目Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科目ACN air consignment 航空托运单a/c no. account number 帐户编号、帐号Acpt. acceptance or accepted 承兑A/CS Pay. accounts payable 应付帐款A/CS Rec. accounts receivable 应收帐款ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款ad.val.,A/V ad valorem to (according value)从价Agt. agent 代理人Agt. agreement 协议、契约AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R account receivable 应收帐款A/R at the rate of 以……比例a/r all risks （保险)全险Arr. arrivals, arrived 到货、到船A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机) ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师Av. average 平均值a.w. all wool 纯羊毛A/W air waybill 空运提单A/W actual weight 实际重量BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B/B bill bought 买入票据、买入汇票b&b bed & breakfast 住宿费和早餐费b.c. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票B.C. bank clearing 银行清算b/d brought down 转下页Bd. bond 债券B/D bills discounted 已贴现票据B/D bank draft 银行汇票b.d.i. both dates inclusive, both days inclusive 包括头尾两天B/E bill of entry 报关单b.e., B/E bill of exchange 汇票BEP breakeven point 保本点、盈亏临界点b/f brought forward 承前BF bonded factory 保税工厂Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保税货物BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值c. cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度)C. A. chartered accountant; chief accountant 特许会计师、主任（主管)会计师C. A. commercial agent 商业代理、代理商C. A. consumers' association 消费者协会C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产C. A. D cash against documnet 交单付款can. cancelled 注销cap. capital 资本CAPM capital asset pricing model 固定资产计价模式C. A. S. cost accounting standards 成本会计标准c. b., C. B. cash book 现金簿CBD cash before delivery 先付款后交货C. C. cashier's check 银行本票C. C contra credit 贷方对销c/d carried down 过次页、结转下期CD certificate of deposit 存单c/f carry forward 过次页、结转CG capital gain 资本利得CG capital goods 生产资料、资本货物C. H. custom house 海关C. H. clearing house 票据交换所Chgs charges 费用Chq. cheque 支票C/I certificate of insurance 保险凭证CIA certified internal auditor 注册内部审计员c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费C. I. T. comprehensive income tax 综合所得税Ck. check 支票C. L. call loan 短期拆放C / L current liabilities 流动负债C. M. A. certificed management accountant 注册管理会计师CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书c/o carried over 结转后期C. O., C/O cash order 现金汇票、现金订货C. O. certificate of origin 产地证明书Co. company 公司COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com.; comm. commission 佣金cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据C. P. A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......C/R company's risk 企业风险Cr. credit 贷记、贷方CR carrier's risk 承运人风险CR current rate 当日汇率、现行汇率CR cash receipts 现金收入CR class rate 分级运费率CS civil servant; civil service xxx、文职机关CS convertible securities 可转换证券C. S. capital stock 股本CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate 板条箱ctge cartage 货运费、搬运费、车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税C.V. P. analysis Cost Volume Profit analysis 本---量---利分析C. W. O. cash with order 订货付款Cy. currency 货币CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场D degree; draft 度、汇票D/A deposit account 存款帐户D/A document．nbspagainst acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D document．ry draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道—琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数DJTA Dow Jones Transportation Average 道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. Dol(s) Doll(s) 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) 凭证、单据、文件doc. att. document．attached 附单据、附件Doc. code document．nbspcode 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document．nbspagainst payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款)ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. exchange; export 交易所、输出E. & O. E. errors and omissions excepted 如有错漏，可加更正e.a.o.n. except as otherwise noted 除非另有说明EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. exempli causa 例如Ec. ex coupon 无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位E/D export declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理E. E.; e.e errors excepted 如有错误，可加更正EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMP European main ports 欧洲主要港口EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encl(s) 附件encd. enclosed 附件End. end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额E. P. T excess profit tax 超额利润税EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、xxxEST Eastern Standard Time 美国东部标准时间et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息Exp. export 出口Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than) 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) 资信状况fin. stat. (F/S) 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运) 机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s) ;gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业)I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限)公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.)在(运输)途中inv.doc./attach. invoice with document．nbspattached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J., Jour. journal 日记帐J. A. (J/A) 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities)（证券）上市L., (Led.) ledger分类帐L. lira 里拉L. liter 公升L. A. (L/A) 授权书L. A. liquid assets 流动资产L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in,first out 后进先出法L. I. P. (LIP) life insurance policy人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间-------------------------------------------------------------------------------- 常用经济类缩写词（中英文对照）LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放)单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) meney order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.)编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no cufficient fund存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o. (O.) offer发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s)盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利)已付p. pint 品托（1/8加仑)P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁)由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳)PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停靠地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的)回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see)参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票)承兑人R/D refer to drawer （银行)洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red)仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office xxx处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证。
常用英语缩写经济、会计、金融)
经济会计金融常用英文缩写--------------------------------------------------------------------------------Abb. English Chinesea accepted 承兑AA Auditing Administration （中国)审计署AAA 最佳等级abs. abstract 摘要a/c, A/C account 帐户、帐目a/c, A/C account current 往来帐户、活期存款帐户A&C addenda and corrigenda 补遗和勘误Acc. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. account 帐户、帐目Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科目ACN air consignment 航空托运单a/c no. account number 帐户编号、帐号Acpt. acceptance or accepted 承兑A/CS Pay. accounts payable 应付帐款A/CS Rec. accounts receivable 应收帐款ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款ad.val.,A/V ad valorem to (according value)从价Agt. agent 代理人Agt. agreement 协议、契约AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R account receivable 应收帐款A/R at the rate of 以……比例a/r all risks （保险)全险Arr. arrivals, arrived 到货、到船A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机) ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师Av. average 平均值a.w. all wool 纯羊毛A/W air waybill 空运提单A/W actual weight 实际重量BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B/B bill bought 买入票据、买入汇票b&b bed & breakfast 住宿费和早餐费b.c. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票B.C. bank clearing 银行清算b/d brought down 转下页Bd. bond 债券B/D bills discounted 已贴现票据B/D bank draft 银行汇票oth dates inclusive, both days inclusive 包括头尾两天B/E bill of entry 报关单b.e., B/E bill of exchange 汇票BEP breakeven point 保本点、盈亏临界点b/f brought forward 承前BF bonded factory 保税工厂Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保税货物BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股raphic transfer 银行电汇BV book value 票面价值c. cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度)C. A. chartered accountant; chief accountant 特许会计师、主任（主管)会计师C. A. commercial agent 商业代理、代理商C. A. consumers' association 消费者协会C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产C. A. D cash against documnet 交单付款can. cancelled 注销cap. capital 资本CAPM capital asset pricing model 固定资产计价模式C. A. S. cost accounting standards 成本会计标准c. b., C. B. cash book 现金簿CBD cash before delivery 先付款后交货C. C. cashier's check 银行本票C. C contra credit 贷方对销c/d carried down 过次页、结转下期CD certificate of deposit 存单c/f carry forward 过次页、结转CG capital gain 资本利得CG capital goods 生产资料、资本货物C. H. custom house 海关C. H. clearing house 票据交换所Chgs charges 费用Chq. cheque 支票C/I certificate of insurance 保险凭证CIA certified internal auditor 注册内部审计员c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费C. I. T. comprehensive income tax 综合所得税Ck. check 支票C. L. call loan 短期拆放C / L current liabilities 流动负债C. M. A. certificed management accountant 注册管理会计师CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书c/o carried over 结转后期C. O., C/O cash order 现金汇票、现金订货C. O. certificate of origin 产地证明书Co. company 公司COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com.; comm. commission 佣金cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据C. P. A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......C/R company's risk 企业风险Cr. credit 贷记、贷方CR carrier's risk 承运人风险CR current rate 当日汇率、现行汇率CR cash receipts 现金收入CR class rate 分级运费率CS civil servant; civil service xxx、文职机关CS convertible securities 可转换证券C. S. capital stock 股本CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate 板条箱ctge cartage 货运费、搬运费、车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税C.V. P. analysis Cost Volume Profit analysis 本---量---利分析C. W. O. cash with order 订货付款Cy. currency 货币CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场D degree; draft 度、汇票D/A deposit account 存款帐户D/A document．nbspagainst acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D document．ry draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道—琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数DJTA Dow Jones Transportation Average 道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. Dol(s) Doll(s) 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) 凭证、单据、文件doc. att. document． attached 附单据、附件Doc. code document．nbspcode 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document．nbspagainst payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款) ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. exchange; export 交易所、输出E. & O. E. errors and omissions excepted 如有错漏，可加更正EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. exempli causa 例如Ec. ex coupon 无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位E/D export declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理E. E.; e.e errors excepted 如有错误，可加更正EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMP European main ports 欧洲主要港口EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encl(s) 附件encd. enclosed 附件End. end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额E. P. T excess profit tax 超额利润税EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、xxxEST Eastern Standard Time 美国东部标准时间et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息Exp. export 出口Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than) 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) 资信状况fin. stat. (F/S) 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运) 机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s) ;gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业)I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限)公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.)在(运输)途中inv.doc./attach. invoice with document．nbspattached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J., Jour. journal 日记帐J. A. (J/A) 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities)（证券）上市L., (Led.) ledger分类帐L. lira 里拉L. liter 公升L. A. (L/A) 授权书L. A. liquid assets 流动资产L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in,first out 后进先出法L. I. P. (LIP) life insurance policy人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间--------------------------------------------------------------------------------常用经济类缩写词（中英文对照）LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放)单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) meney order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.)编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no cufficient fund存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o. (O.) offer发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s)盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利)已付p. pint 品托（1/8加仑)P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁)由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳)PMO postal money order 邮政汇票货地点P.P. payback period （投资的)回收期POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see)参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票)承兑人R/D refer to drawer （银行)洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red)仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office xxx处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所) Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery 皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运联盟ROA return on asset 资产回报率ROC return on capital 资本收益率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ro-ro roll-on/roll-off vessel 滚装船ROS return on sales 销售收益率RPB Recognized Professional Body 认可职业（投资)机构。
审核常用的英文缩写
审核常用的英文缩写1. ASAP As Soon As Possible：尽快完成。
2. EOD End Of Day：当天结束前。
3. EOM End Of Month：月底前。
4. EOF End Of Fiscal Year：财年底前。
5. TBD To Be Determined：待定。
6. TBA To Be Announced：待宣布。
8. ETA Estimated Time of Arrival：预计到达时间。
9. TBD To Be Done：待完成。
10. N/A Not Applicable：不适用。
11. WIP Work In Progress：进行中。
12. DRAFT 草稿。
13. UAT User Acceptance Testing：用户验收测试。
14. QA Quality Assurance：质量保证。
15. CC Carbon Copy：抄送。
16. BCC Blind Carbon Copy：密送。
17. R&D Research and Development：研发。
18. KPI Key Performance Indicator：关键绩效指标。
19. ROI Return on Investment：投资回报率。
20. GDP Gross Domestic Product：国内生产总值。
审核常用的英文缩写1. A/R Accounts Receivable：应收账款。
2. A/P Accounts Payable：应付账款。
3. COA Chart of Accounts：账户科目表。
4. GL General Ledger：总账。
5. SOX SarbanesOxley Act：萨班斯奥克斯利法案。
6. GAAP Generally Accepted Accounting Principles：通用会计准则。
7. IFRS International Financial Reporting Standards：国际财务报告准则。
经济财务术语中英文对照
财务术语中英文对照一、会计与会计理论会计accounting决策人DecisionMaker投资人Investor股东Shareholder债权人Creditor财务会计FinancialAccounting管理会计ManagementAccounting负债Liability业主权益Owner'sEquity收入Revenue费用Expense收益Income亏损Loss历史成本原则CostPrinciple收入实现原则RevenuePrinciple配比原则MatchingPrinciple全面披露原则Full-disclosure(Reporting)Principle客观性原则ObjectivePrinciple一致性原则ConsistentPrinciple可比性原则ComparabilityPrinciple重大性原则MaterialityPrinciple稳健性原则ConservatismPrinciple权责发生制AccrualBasis现金收付制CashBasis财务报告FinancialReport流动资产Currentassets流动负债CurrentLiabilities长期负债Long-termLiabilities投入资本ContributedCapital库存现金Cashinhand流动资产Currentassets偿债基金Sinkingfund定额备用金Imprestpettycash支票Check(cheque)银行对帐单Bankstatement银行存款调节表Bankreconciliationstatement 在途存款Outstandingdeposit在途支票Outstandingcheck应付凭单Voucherspayable应收帐款Accountreceivable应收票据Notereceivable起运点交货价F.O.Bshippingpoint目的地交货价F.O.Bdestinationpoint商业折扣Tradediscount现金折扣Cashdiscount销售退回及折让Salesreturnandallowance坏帐费用Baddebtexpense备抵法Allowancemethod寄销Consignment寄销人Consignor承销人Consignee定期盘存Periodicinventory永续盘存Perpetualinventory购货Purchase购货折让和折扣Purchaseallowanceanddiscounts 存货盈余或短缺Inventoryoveragesandshortages 分批认定法Specificidentification加权平均法Weightedaverage先进先出法First-in,first-outorFIFO后进先出法Lost-in,first-outorLIFO移动平均法Movingaverage成本或市价孰低法LowerofcostormarketorLCM市价Marketvalue重置成本Replacementcost可变现净值Netrealizablevalue上限Upperlimit下限Lowerlimit到期日Maturitydate到期值Maturityvalue直线摊销法Straight-Linemethodofamortization实际利息摊销法Effective-interestmethodofamortization--------------------------------------------------------- 六、固定资产固定资产PlantassetsorFixedassets原值Originalvalue预计使用年限Expectedusefullife预计残值Estimatedresidualvalue折旧费用Depreciationexpense累计折旧Accumulateddepreciation帐面价值Carryingvalue应提折旧成本Depreciationcost净值Netvalue在建工程Construction-in-process磨损Wearandtear过时Obsolescence直线法Straight-linemethod(SL)应付帐款Accountpayable应付票据Notespayable贴现票据Discountnotes长期负债一年内到期部分Currentmaturitiesoflong-termliabilities 应付股利Dividendspayable预收收益Prepaymentsbycustomers存入保证金Refundabledeposits应付费用Accrualexpense增值税valueaddedtax营业税Businesstax应付所得税Incometaxpayable应付奖金Bonusespayable产品质量担保负债Estimatedliabilitiesunderproductwarranties 赠品和兑换券Premiums,couponsandtradingstamps或有事项Contingency或有负债Contingent或有损失Losscontingencies或有利得Gaincontingencies永久性差异Permanentdifference折价Discount面值Parvalue直线法Straight-linemethod实际利率法Effectiveinterestmethod到期直接偿付Repaymentatmaturity提前偿付Repaymentatadvance偿债基金Sinkingfund长期应付票据Long-termnotespayable抵押借款Mortgageloan--------------------------------------------------十、业主权益权益Equity业主权益Owner'sequity股东权益Stockholder'sequity投入资本Contributedcapital缴入资本Paid-incapital股本Capitalstock资本公积Capitalsurplus留存收益Retainedearnings现金股利Cashdividend股票股利Stockdividend拨款appropriation------------------------------------------------------------ 十一、财务报表财务报表FinancialStatement资产负债表BalanceSheet收益表IncomeStatement帐户式AccountForm报告式ReportForm编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step----------------------------------------------------------- 十二、财务状况变动表财务状况变动表中的现金基础SCFP.CashBasis（现金流量表）财务状况变动表中的营运资金基础SCFP.WorkingCapitalBasis存货周转率Inventoryturnover应收帐款周转率Accountsreceivableturnover流动比率Currentratio速动比率Quickratio酸性试验比率Acidtestratio------------------------------------------------------------ 十四、合并财务报表合并财务报表Consolidatedfinancialstatements吸收合并Merger创立合并Consolidation控股公司Parentcompany附属公司Subsidiarycompany少数股权Minorityinterest权益联营合并Poolingofinterest购买合并Combinationbypurchase权益法Equitymethod成本法Costmethod------------------------------------------------------------ 十五、物价变动中的会计计量一、资产类11001库存现金cashonhand21002银行存款bankdeposit51015其他货币资金othermonetarycapital91101交易性金融资产transactionmonetaryassets111121应收票据notesreceivable121122应收账款Accountreceivable131123预付账款accountprepaid141131应收股利dividendreceivable151132应收利息accruedinterestreceivable211231其他应收款accountsreceivable-others221241坏账准备haddebtsreserve281401材料采购procurementofmaterials291402在途物资materialsintransit301403原材料rawmaterials321406库存商品commoditystocks331407发出商品goodsintransitproductivelivingassetsaccumulateddepreciationexclusivelyforagriculture641623公益性生物资产农业专用non-profitlivingassetsexclusivelyforagriculture 651631油气资产石油天然气开采专用oilandgasassetsexclusivelyforoilandgasexploitation661632累计折耗石油天然气开采专用accumulateddepletionexclusivelyforoilandgasexploitation671701无形资产intangibleassets681702累计摊销accumulatedamortization691703无形资产减值准备intangibleassetsreductionreserve701711商誉businessreputation711801长期待摊费用long-termdeferredexpenses721811递延所得税资产deferredincometaxassets731901待处理财产损溢waitingassetsprofitandloss二、负债类debtgroup742001短期借款short-termloan812101交易性金融负债transactionfinancialliabilities 832201应付票据notespayable842202应付账款accountpayable1164002资本公积contributedsurplus1174101盈余公积earnedsurplus1194103本年利润profitforthecurrentyear1204104利润分配allocationofprofits1214201库存股treasurystock五、成本类1225001生产成本productioncost1235101制造费用costofproduction1245201劳务成本servicecost1255301研发支出researchanddevelopmentexpenditures1265401工程施工建造承包商专用engineeringconstructionexclusivelyforconstructioncontractor1275402工程结算建造承包商专用engineeringsettlementexclusivelyforconstructioncontractor1285403机械作业建造承包商专用mechanicaloperationexclusivelyforconstructioncontractor六、损益类1296001主营业务收入mainbusinessincomeaccountingprofit会计利润adverseselection逆向选择allocation配置allocationofresources资源配置allocativeefficiency配置效率antitrustlegislation反托拉斯法arcelasticity弧弹性assumption假设asymmetricinformation非对称性信息average平均averagecost平均成本averagecostpricing平均成本定价法averagefixedcost平均固定成本averageproductofcapital资本平均产量averageproductoflabour劳动平均产量averagerevenue平均收益averagetotalcost平均总成本averagevariablecost平均可变成本B12changeinsupply供给变化choice选择closedset闭集Coasetheorem科斯定理Cobb-Douglasproductionfunction柯布--道格拉斯生产函数cobwebmodel蛛网模型collectivebargaining集体协议工资collusion合谋commandeconomy指令经济commodity商品commoditycombination商品组合commoditymarket商品市场commodityspace商品空间commonproperty公用财产comparativestaticanalysis比较静态分析compensatedbudgetline补偿预算线compensateddemandfunction补偿需求函数compensationprinciples补偿原则compensatingvariationinincome收入补偿变量consumptionpossibilitycurve消费可能曲线consumptionpossibilityfrontier消费可能性前沿consumptionset消费集consumptionspace消费空间continuity连续性continuousfunction连续函数contractcurve契约曲线convex凸convexfunction凸函数convexpreference凸偏好convexset凸集corporation公司cost成本costbenefitanalysis成本收益分析costfunction成本函数costminimization成本最小化Cournotequilibrium古诺均衡Cournotmodel古诺模型cross-priceelasticity交叉价格弹性disequilibrium非均衡distribution分配divisionoflabour劳动分工duopoly双头垄断、双寡duality对偶durablegoods耐用品dynamicanalysis动态分析dynamicmodels动态模型E50economicagents经济行为者economiccost经济成本economicefficiency经济效率economicgoods经济物品economicman经济人economicmode经济模型economicprofit经济利润economicregulation经济调节economicrent经济租金exchange交换equivalentvariationinincome收入等价变量excess-capacitytheorem过度生产能力定理existence存在性existenceofgeneralequilibrium总体均衡的存在性expansionpaths扩展径expectation期望expectedutility期望效用expectedvalue期望值expenditure支出explicitcost显性成本externalbenefit外部收益externalcost外部成本externaleconomy外部经济externaldiseconomy外部不经济externalities外部性F24factor要素factordemand要素需求factormarket要素市场Giffengoods吉芬商品Giffen'sParadox吉芬之谜Ginicoefficient吉尼系数goldenrule黄金规则governmentfailure政府失败governmentregulation政府调控grandutilitypossibilitycurve总效用可能曲线grandutilitypossibilityfrontier总效用可能前沿H9heterogeneousproduct异质产品Hicks-kaldorwelfarecriterion希克斯－卡尔多福利标准homogeneity齐次性homogeneousdemandfunction齐次需求函数homogeneousproduct同质产品homogeneousproductionfunction齐次生产函数horizontalsummation水平和humancapital人力资本hypothesis假说I52industryequilibrium产业均衡industrysupplycurve产业供给曲线inelastic缺乏弹性的inferiorgoods劣品inflectionpoint拐点information信息informationcost信息成本initialcondition初始条件initialendowment初始禀赋innovation创新input投入input-output投入－产出institution制度institutionaleconomics制度经济学insurance保险intercept截距interest利息interestrate利息率intermediategoods中间产品least-costcombinationofinputs最低成本的投入组合leisure闲暇Leontiefproductionfunction里昂惕夫生产函数licenses许可证lineardemandfunction线性需求函数linearhomogeneity线性齐次性linearhomogeneousproductionfunction线性齐次生产函数longrun长期longrunaveragecost长期平均成本longrunequilibrium长期均衡longrunindustrysupplycurve长期产业供给曲线longrunmarginalcost长期边际成本longruntotalcost长期总成本Lorenzcurve洛伦兹曲线lossminimization损失极小化lumpsumtax一次性征税luxury奢侈品M45marketmechanism市场机制marketstructure市场结构marketseparation市场分割marketregulation市场调节marketshare市场份额markuppricing加减定价法Marshalliandemandfunction马歇尔需求函数maximization最大化microeconomics微观经济学minimumwage最低工资misallocationofresources资源误置mixedeconomy混合经济monopolisticcompetition垄断竞争monopolisticexploitation垄断剥削monopoly垄断，卖方垄断monopolyequilibrium垄断均衡monopolypricing垄断定价monopolyregulation垄断调控monopolyrents垄断租金optimalchoice最佳选择optimalconsumptionbundle消费束optimalresourceallocation最佳资源配置optimalscale最佳规模optimalsolution最优解optimization优化orderingofoptimization(social)preference （社会）偏好排序ordinalutility序数效用ordinarygoods一般品output产出outputelasticity产出弹性outputmaximization产出极大化P68parameter参数Paretocriterion帕累托标准Paretoefficiency帕累托效率Paretoimprovement帕累托改进Paretooptimality帕累托优化pricedifference价格差别pricediscrimination价格歧视priceelasticityofdemand需求价格弹性priceelasticityofsupply供给价格弹性pricefloor最低限价pricemaker价格制定者pricerigidity价格刚性priceseeker价格搜求者pricetaker价格接受者privatebenefit私人收益principal-agentissues委托－代理问题privatecost私人成本privategoods私人用品privateproperty私人财产producerequilibrium生产者均衡producertheory生产者论producttransformationcurve产品转换曲线productdifferentiation产品差异productgroup产品集团rationality理性reactionfunction反应函数regulation调节，调控relativeprice相对价格rent租金rentseeking寻租rentseekingeconomics寻租经济学resource资源resourceallocation资源配置returns报酬、回报returnstoscale规模报酬revealedpreference显示性偏好revenue收益revenuecurve收益曲线revenuefunction收益函数revenuemaximization收益最大化ridgeline脊线S43satiation饱和，满足space空间stability稳定性stableequilibrium稳定的均衡Stackelbergmodel斯塔克尔贝格模型staticanalysis静态分析stock存量stockmarket股票市场strategy策略subsidy补贴substitutes替代品substitutioneffect替代效应substitutionparameter替代参数sufficientcondition充分条件supplyschedule供给表Sweezymodel斯威齐模型symmetry对称性symmetryofinformation信息对称T16tangency相切valuejudge价值判断valueofmarginalproduct边际产量价值variablecost可变成本variableinput可变投入variables变量vector向量visiblehand看得见的手vulgareconomics庸俗经济学W8wagerate工资率Walrasgeneralequilibrium瓦尔拉斯总体均衡Walras'slaw瓦尔拉斯法则Wants需要Welfarecriterion福利标准Welfareeconomics福利经济学Welfarelosstriangle福利损失三角形Welfaremaximization福利最大化Z4zerocost零成本期货期权术语中英文对照一、期货1 Futuresmarket期货市场2 Futurescontract期货合约3 Financialfutures金融期货4 Commodityfutures商品期货5 Financialfuturescontract金融期货合约6 Currencyfuturescontract货币期货合约7 Interestratefuturescontract利率期货合约8 Stockindexfuturescontract股票指数期货合约34 Converge集聚（期货和现货价格）35 Swing变动（幅度），摆动，涨跌36 Crosshedge交叉套做37 Volatile易变的，不稳定的38 Volatilemarket不稳定的市场行情39 Marginmoney预收保证金，开设信用证保证金40 position头寸，交易部位，部位41 Longposition多头寸，买进的期货合同42 Shortposition空头43 Exchangeposition外汇头寸，外汇动态44 Interestposition利率头寸45 Swapposition调期汇率头寸46 Squareposition差额轧平（未抵冲的外汇买卖余额的轧平状况）47 Brokeragefirm经纪商（号）48 Securitybond保付单49 Post登记总帐，过帐50 Brokerage经纪业，付给经纪人的佣金51 FXfuturescontract外汇期货合约52 Foreigncurrencyfutures外汇期货78 Closingorder收市价订单79 Basisorder基差订单80 Corners垄断81 Outrightposition单笔头寸82 Directhedging直接套做83 Indirecthedging间接套做84 Shorthedging空头套做85 Longarbitrage多头套做86 Backspreads反套利87 Margincall保证金统治88 Pricediscovery价格发现二、期权1 Option期权，选择权，买卖期权2 Callandputoptions买入期权和卖出期权3 Optionbuyer期权的买方4 Optionseller期权的卖方5 Underlyingsecurities标的证券6 Exerciseprice,strikingprice履约价格，认购价格7 Optionfee=optionpremiumorpremiumonoption期权费33 Out-of-the-money无内在价值的期权34 In-the-money有内在价值的期权35 At-the-money平值期权36 Cropup(out)出现，呈现37 Cap带利率上限的期权38 Floor带利率下限的期权39 Floortrader交易员40 Break-even不亏不盈，收支相抵41 Asymmetry不对称42 Symmetry对称43 Sellforward远期卖出44 Up-frontfee预付费用，先期费用45 Changehands交换，换手46 Contractualvalue合同价格47 Over-the-counter场外的，不同过交易所的48 Customize按顾客要求制作49 Futuresmargin期货保证金50 Initialmargin初始保证金51 Openposition头寸77 Optionpurchaseprice期权的购进价格78 Optionsonfuturescontract期货合同的期权交易79 Forwardswap远期掉期80 Swaprate掉期率81 Risktransformation风险转移82 Contractsize合约容量83 Dailylimit每日涨跌停板84 Doubleoption双向期权三、市场1 Physicaltrading现货交易2 Arbitrage市场间套利3 BasisPrice/StrikePrice基本价格，履约价格4 Bear卖空者，看跌者5 Bearmarket空头市场，熊市6 Bullmarket7 Bottom底价：某时间段内的最低价8 Peak 高价：某时间段的最高价9 Businessday交易日10 Primarymarket初级市场36 European-styleoptions欧式期权37 Arbitration仲裁38 Assignment转让39 Averagedailyvolume平均每日交易量40 Boardoftrade交易委员会41 Breakeven平衡点（收支相抵）42 Brokerage/Commission佣金43 Brokeragehouse经纪行44 Buytoclose 买进平仓45 Buytoopen买入建仓46 Cancelingorder取消订单47 Clearingfee结算费48 Close收盘、收市49 Closingprice收盘价50 Coupon票面利率51 Customermargin客户保证金52 Dailytradinglimits日交易限制53 Daytrader当日交易者54 Deferred延期80 Mark-to-market逐日结算81 Marketorder市价委托单82 Marketsegment市场划分83 Marketvalue市场价值84 Matchedtrade配对交易85 Maturity到期期间86 Noticeday通知日87 Positionlimit持仓限额88 Purchasingpower购买力89 Quotation报价90 Referenceprice参考价格91 Resistanceline阻力线92 Retracement背离93 Supportline支撑线94 Symbol符号95 Targetprice目标价格96 Tradebalance贸易收支97 Treasurybill美国短期国债98 Variablelimit可变限度。
财务术语对应缩写
a remittee 收款人（即汇款领取人） a remitter 寄款人 abatement 扣减 ability to borrow 借款能力 ability to pay支付能力 ability to repay loan 偿还借款能力 above norm 限额以上above par value 高于票面价值absorption cost 全部成本accelerated amortization 加速摊销 accelerated payment 加速支付 accept 接受，承兑 accept to pay 承兑 acceptable 可接受的 acceptable price 可接受价格acceptable principle 公认的原则 acceptance 接受，承兑，认可、认付 acceptance bank 承兑银行 acceptance bill 承兑票据 acceptance commission 承兑手续费 acceptance contract 承兑合同 acceptance credit 承兑信用 acceptance letter of credit 承兑信用证 acceptance payable 应付承兑汇票 acceptance rate 票据贴现率 accepted 接受的，已承兑的 accepted bill 已承兑票据 accepted check 保付支票 accepted letter of credit 已承兑信用证accommodation 通融 accommodation bill 空头汇票 account 帐户，会计科目 account balance 帐户余额 account current 往来帐目 account number 账户编号 account of budiness 营业报告书、损益计算表 account payable 应付帐、应付未付帐应付帐款account receivable 应收帐款、应收帐、应收未收帐 account rendered 借贷细帐、交验帐account sales 销货帐 account stated 明细帐account title 会计科目 accountant 会计师 account-book 会计薄、帐薄 accounting 会计，会计学 accounting benefits 会计利益 accounting classification 会计科目分类 accounting cycle 会计循环、会计周期accounting depreciation 帐面折旧accounting documents 会计凭证accounting entry 会计分录 accounting equation 会计方程式 accounting firm 会计事务所 accounting information 会计信息 accounting manager 会计主管 accounting period 会计期间 accounting policies 会计政策 accounting principle 会计准则accounting statement 会计报表 accounting system 会计系统 accounting treatment 会计处理 accounting year 会计年度 accounts 账项 accounts receivable 应收账款 accrued 应计的 accrued expense 应计费用 accrued expenses payable 应计未付费用 accrued income 应计收入 accrued interest on bonds 应计债券利息 accrued interest on investment 应计投资利息 accrued liability 应计负债 accrued profit 应计利润 accrued taxes 应计税款 accumulated 累计的 accumulated allowance 累计准备金accumulated amount 累计额accumulated depreciation 累计折旧accumulated earnings 积累收益、累计收益 accumulated funds 公积金 accumulated net income 累计净收益accumulated profit 累计利润accumulating 累计的accumulating capital 累计资本 accumulating losses 累计损失 accumulation account 累积帐户accured interest patable 应计未付利 acid ratio 流动比率 acquiring enterprise 购方企业acquisition （公司间的）收购，获得acquisition agreement 收购协议acquisition approach 收购方法 acquisition cost 购置成本、收购成本 acquisition criteria 收购标准 acquisition price 收购价格 acquisition process 收购过程acquisition program 收购程序 acquisition value 购置价值 actual 现实的，实际的actual assets 实际资产 actual capital 实际资本 actual cash value 实际现金价值 actual cost 实际成本 actual depreciation 实际折旧 actual value 实际价值add 增加 add-back 加回 added 增加的 added value tax 增值税 additional 附加的，额外的 additional budget 追加预算 additional charge 附加费、附加费用 additional credit 追加信用additional earnings 额外收入additional L/C 追加信用证additional local tax 附加地方税 additional mark on 额外加成 additional paid-in capital 追加股本金、溢缴资本 additional wage 附加工资 additions of fixed assets 固定资产扩建 add-on interest 追加利息 adequate 适当的，适度的 adjunctaccounts 附加账户 adjustable 可调整的 adjusted 调整后的 adjusted base 调整后基数adjusted tax basis 已调整税基adjusting jumble entry 调整分录adjustment accounts 调整账户 adjustment of account 账项调整 adjustment ofprice 价格调整 adjustment of yield 对收益的调整 administration cost 管理费用administrative expense 管理费用，行政费用，办公费用 advance 预付、放款 advanceaccount 预付帐户advance charge 预付费用advance payment 预先付款advance received 暂收款 advance to supplier 预付账款 adverse 逆的 adverse balance 贸易逆差，收支赤字advertising costs 广告费用 advisory expense 咨询费 after-tax income税后收入 after-tax profit 税后利润 after-tax rate 税后利率 age-life method 按使用年限折旧法 agency commission 代理手续费 agency contract 代理合同agency fee 代理费 aggregate 总计，总合，合计 aggregate amount 总金额 aggregatebalance 综合平衡 aggregate earnings value 总收益值 aggregate income 收入总额aggregate investment 投资总额 aggregate losses 累计损失 aggregate rents 合计租金aggregate risk 合计风险agreement 协议、契约、合同alien property 外国财产alienation 转让 allocated cost 已分摊成本 allocation 分配，分摊allocation offinance income 财务收益分配 allocation of market 市场分配 allocation of shares 股金分配allotment 拨款allowable cost 成本开支范围allowance method 备抵法all-purpose financial statement 通用财务报表 amendment 修改 amortization 摊销，摊还，分期偿还 amortization fund 偿债基金 amortization of loan 分期偿还贷款amortization schedule 摊销表 amortize 摊销 amount 数量，总额，合计 amount guaranteed 担保额 amount of credit 信用证金额 amount of investment 投资额amount of recourse 求偿金额 amount of sales 销售额 analysis 分析 analyticalmodel 分析模型 annual 年度的 annual accounting 年度决算 annual audit 年度审计 annual balance sheet 年终决算表 annual budget 年度预算 annual earnings 年收益 annual financial report 年度财务报告 annual interest 年息 annual payment 年分期付款 annual profit 年利润 annual revenue 年营业收入annual summary 年度汇总表 antedated cheque 到期支票 anticipated 预期 anticipated cost method 预期成本法anticipated cost valuation 预期成本估计anticipated interest 预期利息application 申请 application right 认购权 apportionment 分摊，分派 appraisal评估，鉴定appraisal handbook 评估手册appraisal of real estate 不动产评估appraisal procedure 评估方法appraisal report 评估报告appraiser 评估师appraisers 评估人员appreciation 增值approach 方法appropriation 拨款arbitrage 套汇、套价、公断交易率 archival 档案 arrears 滞付、拖欠、尾数款未付article 条款，章程，文章 assess 评估（评估资产或税款，确定税款） assessment 评定税额，资产评估 assessment of duty 定税 assessment of loss 估损assessor 估税员，估价人 asset 资产 asset account 资产帐户 asset depreciation range 资产折旧幅度asset disposal 资产处置asset holdings 资产持有量asset inventory shorts 资产盘亏asset inventory surplus 资产盘盈 asset liability ratio 资产负债比率asset retirement 资产报废 asset revaluation 资产重估 asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点assettracking 资产跟踪 asset value per share 每股资产值 asset-backed financing 资产支持型融资 assets account 资产帐户 assets change statement 资产变动表 assets disposal 资产处置 assets management 资产管理 assets out of accounts 帐外资产assets structure 资产结构 assets turnover ratio 资产周转比率 assignable L/C 可转让信用证assignment 转让，转让证书assignment of property 产权转让assignor 转让人assigns 受让人at par 平价，按票面价值attachment 查封attachment ledger 查封帐册 auction 拍卖 audit 审计 audit certificate 审计证书audit Law 审计法 auditing firm 审计公司 auditor 审计师 authorized 法定的，经审定的 authorized agent 全权代理人 authorized bank 指定银行，授权银行 authorized capital 法定资本 authorized representative 受权代表 authorized stock 核定股份auxiliary account 辅助帐户available 可用的，可得到的 available assets 可用资产available resources 可用资源 average 平均数 average asset life 平均资产寿命average cost 平均成本 average earned ratio 平均收益率 average index number 平均指数average rate of profit 平均利润率average rate of return 平均报酬率avoidable cost 可避免成本 bad 坏的 bad account 坏帐，呆帐bad debt loss 坏帐损失bad debt recovey 呆坏帐收回 bad debts 坏账 bad title 失效产权 balance 余额，结余，差额，平衡 balance budget 平衡预算 balance sheet 资产负债表balance sheet accounts 资产负债账户 balance sheet audit 资产负债表审计 bank 银行 bank account 银行帐户 bank account balance 银行存款余额 bank balance sheet 银行财务状况表bank credit 银行信贷 bank debt 银行债务 bank discount rate 银行贴现率 bank interest 银行利息 bank line 银行信用额度 bank loan 银行借款 bank rate 银行贴现率bank’s buying rate 银行买价bank’s selling rate 银行卖价 bankers L/C 银行信用证banking institution 金融机构bankrupt’s assets 破产者的财产bankruptcy administrator 破产管理人bargain 议价，讨价还价 basic 基本的，基础basic account 基本帐户basic accounting unit 基本核算单位 bear account 空头帐户bearer cheque 不记名支票 below par 低于票面价值beneficiaries 受益人 benefit 利益，受益，福利，津贴 benefit fund for employees 职工福利基金 benefit program 福利计划 benefited 受益的 benefited party 受益方 bid bond 投标押金 bid price 买方出价 big-ticket items 大额项目 bill 票据，帐单，发票，钞票 bill and collect 开票和收款bill at usance 远期汇票bill on demand 即期汇票bill receivable account 应收票据账户。
常见财务指标中英文简写
常见财务指标中英文简写常见财务指标中英文简写GAAP Generally Accepted Accounting Principle 公认会计准则CEO Chief Executive Office 首席执行官IASCInternational Accounting Standard Committee国际会计准则委员会CPACertificated Public Accountant注册会计师WCRWorking Capital Requirement营运资本需求量ROEReturn on Equity权益资本收益率（净资产收益率）ROICReturn on Investment Capital投入资本收益率EPSEarning Per Share每股净利润（每股收益）DPSDividend Per Share 每股股利P/EPrice - Earning Ratio市盈率BVEPSBook Value of Equity Per Share每股净资产（每股权益资本）EVAEconomic Value Added经济增加值（经济利润）MVAMarket Value Added市场增加值EBTEarning Before Tax 税前利润EBITEarning Before Interest And Tax息税前利润EATEarning After T ax税后利润ROAReturn on Asset 资产收益率DOLDegree of Operating Leverage经营风险或经营杠杆程度DFLDegree of Financial Leverage 财务风险或财务杠杆程度DTLDegree of T otal Leverage总风险或总杠杆WACCWeighted Average Cost of Capital加权平均资本成本TSTotal Sales销售收入TCTotal Cost总成本VC Variable Cost单位变动成本TFC T otal Fixed Cost 总固定成本NPVNet Present Value净现值IRR Internal Rate of Return 内含报酬率PBPPay-back Period回收期BEPBreak Even Point保本点NWCNet Working Capital净营运资金NCFNet Cash Flows现金净流量DCPBPDiscounted Cash-flow Pay-back Period 折现累计回收期BOPBPBailout Pay-back Period脱险回收期Net P Net profit 净利润。
财务术语中英文大全
财务术语中英文大全财务术语中英文大全一、会计与会计理论会计 accounting决策人 Decision Maker投资人 Investor股东 Shareholder债权人 Creditor财务会计 Financial Accounting管理会计 Management Accounting成本会计 Cost Accounting私业会计 Private Accounting公众会计 Public Accounting注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC美国注册会计师协会 AICPA财务会计准则委员会 FASB管理会计协会 IMA美国会计学会 AAA税务稽核署 IRS独资企业 Proprietorship合伙人企业 Partnership公司 Corporation会计目标 Accounting Objectives会计假设 Accounting Assumptions会计要素 Accounting Elements会计原则 Accounting Principles会计实务过程 Accounting Procedures财务报表 Financial Statements财务分析Financial Analysis会计主体假设 Separate-entity Assumption货币计量假设 Unit-of-measure Assumption持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption资产 Asset负债 Liability业主权益 Owner's Equity收入 Revenue费用 Expense收益 Income亏损 Loss历史成本原则 Cost Principle收入实现原则 Revenue Principle配比原则 Matching Principle全面披露原则 Full-disclosure (Reporting) Principle客观性原则 Objective Principle一致性原则 Consistent Principle可比性原则 Comparability Principle重大性原则 Materiality Principle稳健性原则 Conservatism Principle权责发生制 Accrual Basis现金收付制 Cash Basis财务报告 Financial Report流动资产 Current assets流动负债 Current Liabilities长期负债 Long-term Liabilities投入资本 Contributed Capital留存收益 Retained Earning二、会计循环会计循环 Accounting Procedure/Cycle会计信息系统 Accounting information System 帐户 Ledger会计科目 Account会计分录 Journal entry原始凭证 Source Document日记帐 Journal总分类帐 General Ledger明细分类帐 Subsidiary Ledger试算平衡 Trial Balance现金收款日记帐 Cash receipt journal现金付款日记帐 Cash disbursements journal 销售日记帐 Sales Journal购货日记帐 Purchase Journal普通日记帐 General Journal工作底稿 Worksheet调整分录 Adjusting entries结帐 Closing entries三、现金与应收帐款现金 Cash银行存款 Cash in bank库存现金 Cash in hand流动资产 Current assets偿债基金 Sinking fund定额备用金 Imprest petty cash支票 Check(cheque)银行对帐单 Bank statement银行存款调节表 Bank reconciliation statement在途存款 Outstanding deposit在途支票 Outstanding check应付凭单 Vouchers payable应收帐款 Account receivable应收票据 Note receivable起运点交货价 F.O.B shipping point目的地交货价 F.O.B destination point商业折扣 Trade discount现金折扣 Cash discount销售退回及折让 Sales return and allowance 坏帐费用 Bad debt expense备抵法 Allowance method备抵坏帐 Bad debt allowance损益表法 Income statement approach资产负债表法 Balance sheet approach帐龄分析法 Aging analysis method直接冲销法 Direct write-off method带息票据 Interest bearing note不带息票据 Non-interest bearing note出票人 Maker受款人 Payee本金 Principal利息率 Interest rate到期日 Maturity date本票 Promissory note贴现 Discount背书 Endorse拒付费 Protest fee com四、存货存货 Inventory商品存货 Merchandise inventory产成品存货 Finished goods inventory在产品存货 Work in process inventory原材料存货 Raw materials inventory起运地离岸价格 F.O.B shipping point目的地抵岸价格 F.O.B destination寄销 Consignment寄销人 Consignor承销人 Consignee定期盘存 Periodic inventory永续盘存 Perpetual inventory购货 Purchase购货折让和折扣 Purchase allowance and discounts 存货盈余或短缺 Inventory overages and shortages 分批认定法 Specific identification加权平均法 Weighted average先进先出法 First-in, first-out or FIFO后进先出法 Lost-in, first-out or LIFO移动平均法 Moving average成本或市价孰低法 Lower of cost or market or LCM 市价 Market value重置成本 Replacement cost可变现净值 Net realizable value上限 Upper limit下限 Lower limit毛利法 Gross margin method零售价格法 Retail method 成本率 Cost ratio五、长期投资长期投资 Long-term investment长期股票投资 Investment on stocks长期债券投资 Investment on bonds成本法 Cost method权益法 Equity method合并法 Consolidation method股利宣布日 Declaration date股权登记日 Date of record除息日 Ex-dividend date付息日 Payment date债券面值 Face value, Par value债券折价 Discount on bonds债券溢价 Premium on bonds票面利率 Contract interest rate, stated rate市场利率 Market interest ratio, Effective rate普通股 Common Stock优先股 Preferred Stock现金股利 Cash dividends股票股利 Stock dividends清算股利 Liquidating dividends到期日 Maturity date到期值 Maturity value直线摊销法 Straight-Line method of amortization实际利息摊销法 Effective-interest method of amortization六、固定资产固定资产 Plant assets or Fixed assets原值 Original value预计使用年限 Expected useful life预计残值 Estimated residual value折旧费用 Depreciation expense累计折旧 Accumulated depreciation帐面价值 Carrying value应提折旧成本 Depreciation cost净值 Net value在建工程 Construction-in-process磨损 Wear and tear过时 Obsolescence直线法 Straight-line method (SL)工作量法 Units-of-production method (UOP)加速折旧法 Accelerated depreciation method双倍余额递减法 Double-declining balance method (DDB) 年数总和法 Sum-of-the-years-digits method (SYD)以旧换新 Trade in经营租赁 Operating lease融资租赁 Capital lease廉价购买权 Bargain purchase option (BPO)资产负债表外筹资 Off-balance-sheet financing最低租赁付款额 Minimum lease payments七、无形资产无形资产 Intangible assets专利权 Patents商标权 Trademarks, Trade names著作权 Copyrights特许权或专营权 Franchises商誉 Goodwill开办费 Organization cost租赁权 Leasehold摊销 Amortization八、流动负债负债 Liability流动负债 Current liability应付帐款 Account payable应付票据 Notes payable贴现票据 Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利 Dividends payable预收收益 Prepayments by customers存入保证金 Refundable deposits应付费用 Accrual expense增值税 value added tax营业税 Business tax应付所得税 Income tax payable应付奖金 Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券 Premiums, coupons and trading stamps或有事项 Contingency或有负债 Contingent或有损失 Loss contingencies或有利得 Gain contingencies永久性差异 Permanent difference时间性差异 Timing difference应付税款法 Taxes payable method纳税影响会计法 Tax effect accounting method递延所得税负债法 Deferred income tax liability method九、长期负债长期负债 Long-term Liabilities应付公司债券 Bonds payable有担保品的公司债券 Secured Bonds抵押公司债券 Mortgage Bonds保证公司债券 Guaranteed Bonds信用公司债券 Debenture Bonds一次还本公司债券 T erm Bonds分期还本公司债券 Serial Bonds可转换公司债券 Convertible Bonds可赎回公司债券 Callable Bonds可要求公司债券 Redeemable Bonds记名公司债券 Registered Bonds无记名公司债券 Coupon Bonds普通公司债券 Ordinary Bonds收益公司债券 Income Bonds名义利率，票面利率 Nominal rate实际利率 Actual rate有效利率 Effective rate溢价 Premium折价 Discount面值 Par value直线法 Straight-line method实际利率法 Effective interest method 到期直接偿付 Repayment at maturity 提前偿付 Repayment at advance偿债基金 Sinking fund长期应付票据 Long-term notes payable 抵押借款 Mortgage loan十、业主权益权益 Equity业主权益 Owner's equity股东权益 Stockholder's equity投入资本 Contributed capital缴入资本 Paid-in capital股本 Capital stock资本公积 Capital surplus留存收益 Retained earnings核定股本 Authorized capital stock实收资本 Issued capital stock发行在外股本 Outstanding capital stock库藏股 Treasury stock普通股 Common stock优先股 Preferred stock累积优先股 Cumulative preferred stock非累积优先股 Noncumulative preferred stock完全参加优先股 Fully participating preferred stock部分参加优先股 Partially participating preferred stock非部分参加优先股 Nonpartially participating preferred stock 现金发行 Issuance for cash非现金发行 Issuance for noncash consideration股票的合并发行 Lump-sum sales of stock发行成本 Issuance cost成本法 Cost method面值法 Par value method捐赠资本 Donated capital盈余分配 Distribution of earnings股利 Dividend股利政策 Dividend policy宣布日 Date of declaration股权登记日 Date of record除息日 Ex-dividend date股利支付日 Date of payment现金股利 Cash dividend股票股利 Stock dividend拨款 appropriation十一、财务报表财务报表 Financial Statement资产负债表 Balance Sheet收益表 Income Statement帐户式 Account Form报告式 Report Form编制（报表） Prepare工作底稿 Worksheet多步式 Multi-step单步式 Single-step十二、财务状况变动表财务状况变动表中的现金基础 SCFP.Cash Basis （现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis （资金来源与运用表）营运资金 Working Capital全部资源概念 All-resources concept直接交换业务 Direct exchanges正常营业活动 Normal operating activities财务活动 Financing activities投资活动 Investing activities十三、财务报表分析财务报表分析 Analysis of financial statements比较财务报表 Comparative financial statements趋势百分比 Trend percentage比率 Ratios普通股每股收益 Earnings per share of common stock股利收益率 Dividend yield ratio价益比 Price-earnings ratio普通股每股帐面价值 Book value per share of common stock 资本报酬率 Return on investment总资产报酬率 Return on total asset债券收益率 Yield rate on bonds已获利息倍数 Number of times interest earned债券比率 Debt ratio优先股收益率 Yield rate on preferred stock营运资本 Working Capital周转 Turnover存货周转率 Inventory turnover应收帐款周转率 Accounts receivable turnover流动比率 Current ratio速动比率 Quick ratio酸性试验比率 Acid test ratio十四、合并财务报表合并财务报表 Consolidated financial statements吸收合并 Merger创立合并 Consolidation控股公司 Parent company附属公司 Subsidiary company少数股权 Minority interest权益联营合并 Pooling of interest购买合并 Combination by purchase权益法 Equity method成本法 Cost method十五、物价变动中的会计计量物价变动之会计 Price-level changes accounting一般物价水平会计 General price-level accounting货币购买力会计 Purchasing-power accounting统一币值会计 Constant dollar accounting历史成本 Historical cost现行价值会计 Current value accounting现行成本 Current cost重置成本 Replacement cost物价指数 Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数 Consumer price index (or CPI)批发物价指数 Wholesale price index货币性资产 Monetary assets货币性负债 Monetary liabilities货币购买力损益 Purchasing-power gains or losses资产持有损益 Holding gains or losses未实现的资产持有损益 Unrealized holding gains or losses。
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。
财务英语缩写语
a/c no. account number 帐户编号、帐号Acct.No.account number 帐户编号、帐号b.o.m. bill of materials 用料清单b.o.p. balance of payments 收支差额B/L original bill of lading original 提货单正本BO buyer's option 买者选择交割期的远期合同BOM beginning of month 月初BOT balance of trade 贸易余额BOY beginning of year 年初Brok.broker or brokerage 经纪人或经纪人佣金C.O., C/O cash order 现金汇票、现金订货c.o.d, C.O.D. cash on delivery 货到付款，交货付现C.W.O.cash with order 订货付款，随订单付现c/o carried over 结转后期CMO Collateralized Mortgage Obligations担保抵押贷款债务COBOL Common Business Oriented Language通用商业语言Col.column 帐栏Coll.collateral 担保、抵押物Coll.collection 托收Com. comm. commission 佣金conv, cv, cvt convertible 可转换的、可兑换的Cor.corpus 本金D.C.F. method discounted cash flow method 现金流量贴现法D.O.G.days of grace 宽限日数D/O delivery order 发货单DB method declining balance (depreciation) method 递减余额折旧法DDB method double declining balance (depreciation) method 双倍递减余额折旧法Dls, Dol(s); dollars 元Do, dto. ditto 同上、同前Doc(s) documents 凭证、单据、文件Doc. code document code 凭证(单据)编号doc. att. documents attached 附单据、附件Dols.dollars 美元DOR date of request 要求日E&O.E.errors and omissions excepted 如有错漏，可加更正e.a.o.n. except as otherwise noted 除非另有说明EDOC effective date of change 有效更改日期EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOM end of month 月底EOS end of season 季末EOY end of year 年终ESOP Employee Stock Ownership Plan职工持股计划F.O.C.free of charge 免费F.X., FE, FOREX foreign exchange 外汇FDB method fixed rate on declining balance method 定率递减余额折旧法FIFO first in, first out 先进先出法FIO free in and out 自由进出对折、页码fo. folioFinancial and Operations Combined UniformFOCUS Single Report财务经营综合报告for'd. , fwd forward; forwarded 转递FOX Futures and Options Exchange 期货和期权交易所FX broker foreign exchange broker 外汇经纪人HIBOR Hong Kong Interbank Offered Rate香港银行同业拆借利率hifo highest-in, first-out 高入先出法Hon'd honored 如期支付的I.B.O.invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本-产出增量比INLO in lieu of 代替inv.doc.,attach. invoice with document attached 附提货单的发票IOU I owe you 借据IOV inter-office voucher 内部传票IPO initial public offering 首次发售股票J., Jour.journal 日记帐lifo, LIFO last in,first out 后进先出法M.O.money order 邮汇MBO management by objectives 目标管理MO,M.O. money order 汇票mo. month 月Mos.months 月NIFO next in, first out 次进先出法no a/c no account 无此帐户NO. (no.) number 编号、号数NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户NPV method net present value method 净现值法.B.， O/B order book 订货簿O.E.， o.e. omission excepted 遗漏除外O.F.ocean freight 海运费O/a on account 赊帐o/a on account of 记入......帐户O/d on demand 见票即付o/d, o.d., O.D. overdrawn 透支O/s outstanding 未清偿、未收回的OA open account 赊帐、往来帐OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算OBV on-balance volume 持平数量法OD overdraft 透支OEC original equipment cost 设备原值OFC open for cover 预约保险OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示P.O.D pay on delivery 货到付款P.O.R.payable on receipt 货到付款P/E ratio price-eanings ratio 收益率PMO postal money order 邮政汇票POR pay on return 收益REVOLVER revolving letter of credit 循环信用证ROA return on asset 资产回报率ROC return on capital 资本收益率ROE ratio of equity 股本利润率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ROS ratio of sales 销售利润率ROS return on sales 销售收益率Rto ratio 比率RTO round trip operation 往返作业英文全称sum of the year's digits method to be declared policy 中文年数加总折旧法预保单，待报保险单缩写SOYD TBD policy。
常用英语缩写经济会计金融
经济会计金融常用英文缩写--------------------------------------------------------------------------------Abb. English Chinesea accepted 承兑AA Auditing Administration 中国审计署AAA 最佳等级abs. abstract 摘要a/c, A/C account 帐户、帐目a/c, A/C account current 往来帐户、活期存款帐户A&C addenda and corrigenda 补遗和勘误Acc. acceptance or accepted 承兑accrued interest 应计利息Acct. account 帐户、帐目Acct. accountant 会计师、会计员Acct. accounting 会计、会计学. account number 帐户编号、帐号. account title 帐户名称、会计科目ACN air consignment 航空托运单a/c no. account number 帐户编号、帐号Acpt. acceptance or accepted 承兑A/CS Pay. accounts payable 应付帐款A/CS Rec. accounts receivable 应收帐款ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位actual cash value 实际现金价值., a/d after date 开票后、出票后ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款.,A/V ad valorem to according value从价Agt. agent 代理人Agt. agreement 协议、契约AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R account receivable 应收帐款A/R at the rate of 以……比例a/r all risks 保险全险Arr. arrivals, arrived 到货、到船A/S, a/s after sight 见票即付A/S,acc/s account sales 承销帐、承销清单,售货清单ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机柜员机ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师Av. average 平均值. all wool 纯羊毛A/W air waybill 空运提单A/W actual weight 实际重量BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池. bearer bond 不记名债券., B/B bill book 出纳簿B/B bill bought 买入票据、买入汇票b&b bed & breakfast 住宿费和早餐费. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票. bank clearing 银行清算b/d brought down 转下页Bd. bond 债券B/D bills discounted 已贴现票据B/D bank draft 银行汇票B/E bill of entry 报关单., B/E bill of exchange 汇票BEP breakeven point 保本点、盈亏临界点b/f brought forward 承前BF bonded factory 保税工厂Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保税货物BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank 银行Bk. book 帐册., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让BOT balance of trade 贸易余额BOY beginning of year 年初., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股BV book value 票面价值c. cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏温度C. A. chartered accountant; chief accountant 特许会计师、主任主管会计师C. A. commercial agent 商业代理、代理商C. A. consumers' association 消费者协会C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产C. A. D cash against documnet 交单付款can. cancelled 注销cap. capital 资本CAPM capital asset pricing model 固定资产计价模式C. A. S. cost accounting standards 成本会计标准c. b., C. B. cash book 现金簿CBD cash before delivery 先付款后交货C. C. cashier's check 银行本票C. C contra credit 贷方对销c/d carried down 过次页、结转下期CD certificate of deposit 存单c/f carry forward 过次页、结转CG capital gain 资本利得CG capital goods 生产资料、资本货物C. H. custom house 海关C. H. clearing house 票据交换所Chgs charges 费用Chq. cheque 支票C/I certificate of insurance 保险凭证CIA certified internal auditor 注册内部审计员c. i. f. , C. I. F. cost, insurance and freight 到岸价,货价+保险+运费C. I. T. comprehensive income tax 综合所得税Ck. check 支票C. L. call loan 短期拆放C / L current liabilities 流动负债C. M. A. certificed management accountant 注册管理会计师CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书c/o carried over 结转后期C. O., C/O cash order 现金汇票、现金订货C. O. certificate of origin 产地证明书Co. company 公司COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com.; comm. commission 佣金cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据C. P. A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......C/R company's risk 企业风险Cr. credit 贷记、贷方CR carrier's risk 承运人风险CR current rate 当日汇率、现行汇率CR cash receipts 现金收入CR class rate 分级运费率CS civil servant; civil service xxx、文职机关CS convertible securities 可转换证券C. S. capital stock 股本CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate 板条箱ctge cartage 货运费、搬运费、车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference share 累积优先股cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税. P. analysis Cost Volume Profit analysis 本---量---利分析C. W. O. cash with order 订货付款Cy. currency 货币CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场D degree; draft 度、汇票D/A deposit account 存款帐户D/A document．nbspagainst acceptance 承兑交单d/a days after acceptance 承兑后......日付款D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance depreciation 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D document．ry draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日付款d. d. dry dock 干船坞DDB method double declining balance depreciation 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-taxrelief 双重所得税免征div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道—琼斯公司DJIA Dow Jones Industrial Average Stock Index 道—琼斯工业股票指数DJTA Dow Jones Transportation Average 道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. Dols Dolls 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Docs 凭证、单据、文件doc. att. document． attached 附单据、附件Doc. code document．nbspcode 凭证单据编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document．nbspagainst payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sightdays' sight 见票后.......日付款ds.; d's days 日dstn. destination 日的地港DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. exchange; export 交易所、输出E. & O. E. errors and omissions excepted 如有错漏,可加更正EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. exempli causa 例如Ec. ex coupon 无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位E/D export declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理E. E.; errors excepted 如有错误,可加更正EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area Association 欧洲自由贸易区协会EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMP European main ports 欧洲主要港口EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encls 附件encd. enclosed 附件End. end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额E. P. T excess profit tax 超额利润税EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、xxxEST Eastern Standard Time 美国东部标准时间et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息Exp. export 出口Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. following page 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备FACT factor analysis chart technique 因素分析图解法fad. free delivery discharge, dispatch 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality 货品中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less than 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.stndg. 资信状况fin. stat. F/S 财务报表. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board 启运港船上交货、离岸价格FOB airport FOB airport 启运机场交货价FOBST free on board stowed and trimming 包括清理及平仓的离岸价格FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出,要么取消FOR free on rail or road 铁路或公路上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货价FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon 启运站火车上交货价FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward exchange 远期合约. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year financial year 财政务年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram s ;gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. grams 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. grs. gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行业I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口,输入Inc. incorporated 注册有限公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans I. T.在运输途中./attach. invoice with document．nbspattached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J., Jour. journal 日记帐J. A. J/A 联合共管帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed securities证券上市L., Led. ledger分类帐L. lira 里拉L. liter 公升L. A. L/A 授权书L. A. liquid assets 流动资产L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC L/C 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装卸货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest intent 意向书lifo LIFO last in,first out 后进先出法L. I. P. LIP life insurance policy人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间--------------------------------------------------------------------------------常用经济类缩写词中英文对照LT long term 长期Ltd. limited 有限公司m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. M/D memorandum of deposit 存款放单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨多国公司MNE multinational enterprise 跨国公司MO M. O. meney order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.mtg. mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. no.编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated 信用未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. NSF no cufficient fund存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o. O. offer发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. O/B order book订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,O. D. overdrawn透支OD overdraft 透支O/d on demand 见票即付O. E. o. e. omission excepted遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounces盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年红利已付p. pint 品托1/8加仑. particular average; power of attorney 单独海损；委托书. personal account; private account 个人账户、私人账户., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏,损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票,本票P/P posted price 股票等的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片,块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem 拉丁由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克1/4蒲式耳PMO postal money order 邮政汇票. payback period 投资的回收期POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开,四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一,一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价. quod vide which see参阅. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询汇票承兑人R/D refer to drawer 银行洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; referred仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office xxx处,代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单,请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易所Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币,中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery 皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运联盟ROA return on asset 资产回报率ROC return on capital 资本收益率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ro-ro roll-on/roll-off vessel 滚装船ROS return on sales 销售收益率RPB Recognized Professional Body 认可职业投资机构RPI retail price index 零售物价指数RPM resale price maintenance 零售价格维持措施计划rpt. repeat 重复RRP Reverse Repurchase Agreement 逆回购协议RSL rate sensitive liability 利率敏感性债务RSVP please reply 请回复RT Royalty Trust 特权信托RTM registered trade mark 注册商标Rto ratio 比率RTO round trip operation 往返作业RTS rate of technical substitution 技术替代率RTW right to work 工作权利RUF revolving underwriting facility 循环式包销安排RYL referring to your letter 参照你方来信。
(财务知识)常用经济类缩写词(中英文对照)
常用经济类缩写词（中英文对照）Abb. English Chinesea accepted 承兑AA Auditing Administration （中国)审计署AAA 最佳等级abs. abstract 摘要a/c, A/C account 帐户、帐目a/c, A/C account current 往来帐户、活期存款帐户A&C addenda and corrigenda 补遗和勘误Acc. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. account 帐户、帐目Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科目ACN air consignment 航空托运单a/c no. account number 帐户编号、帐号Acpt. acceptance or accepted 承兑A/CS Pay. accounts payable 应付帐款A/CS Rec. accounts receivable 应收帐款ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款ad.val.,A/V ad valorem to (according value)从价Agt. agent 代理人Agt. agreement 协议、契约AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R account receivable 应收帐款A/R at the rate of 以……比例a/r all risks （保险)全险Arr. arrivals, arrived 到货、到船A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机)ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师Av. average 平均值a.w. all wool 纯羊毛A/W air waybill 空运提单A/W actual weight 实际重量BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B/B bill bought 买入票据、买入汇票b&b bed & breakfast 住宿费和早餐费b.c. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票B.C. bank clearing 银行清算b/d brought down 转下页Bd. bond 债券B/D bills discounted 已贴现票据B/D bank draft 银行汇票b.d.i. both dates inclusive, both days inclusive 包括头尾两天B/E bill of entry 报关单b.e., B/E bill of exchange 汇票BEP breakeven point 保本点、盈亏临界点b/f brought forward 承前BF bonded factory 保税工厂Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保税货物BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值c. cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度)C. A. chartered accountant; chief accountant 特许会计师、主任（主管)会计师C. A. commercial agent 商业代理、代理商C. A. consumers' association 消费者协会C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产C. A. D cash against documnet 交单付款can. cancelled 注销cap. capital 资本CAPM capital asset pricing model 固定资产计价模式C. A. S. cost accounting standards 成本会计标准c. b., C. B. cash book 现金簿CBD cash before delivery 先付款后交货C. C. cashier's check 银行本票C. C contra credit 贷方对销c/d carried down 过次页、结转下期CD certificate of deposit 存单c/f carry forward 过次页、结转CG capital gain 资本利得CG capital goods 生产资料、资本货物C. H. custom house 海关C. H. clearing house 票据交换所Chgs charges 费用Chq. cheque 支票C/I certificate of insurance 保险凭证CIA certified internal auditor 注册内部审计员c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费C. I. T. comprehensive income tax 综合所得税Ck. check 支票C. L. call loan 短期拆放C / L current liabilities 流动负债C. M. A. certificed management accountant 注册管理会计师CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书c/o carried over 结转后期C. O., C/O cash order 现金汇票、现金订货C. O. certificate of origin 产地证明书Co. company 公司COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com.; comm. commission 佣金cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据C. P. A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......C/R company's risk 企业风险Cr. credit 贷记、贷方CR carrier's risk 承运人风险CR current rate 当日汇率、现行汇率CR cash receipts 现金收入CR class rate 分级运费率CS civil servant; civil service 公务员、文职机关CS convertible securities 可转换证券C. S. capital stock 股本CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate 板条箱ctge cartage 货运费、搬运费、车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税C.V. P. analysis Cost Volume Profit analysis 本---量---利分析C. W. O. cash with order 订货付款Cy. currency 货币CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场D degree; draft 度、汇票D/A deposit account 存款帐户D/A document．nbspagainst acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D document．ry draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道—琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数DJTA Dow Jones Transportation Average 道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. Dol(s) Doll(s) 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) 凭证、单据、文件doc. att. document．attached 附单据、附件Doc. code document．nbspcode 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document．nbspagainst payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款)ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. exchange; export 交易所、输出E. & O. E. errors and omissions excepted 如有错漏，可加更正e.a.o.n. except as otherwise noted 除非另有说明EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. exempli causa 例如Ec. ex coupon 无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位E/D export declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理E. E.; e.e errors excepted 如有错误，可加更正EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMP European main ports 欧洲主要港口EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encl(s) 附件encd. enclosed 附件End. end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额E. P. T excess profit tax 超额利润税EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、遗产EST Eastern Standard Time 美国东部标准时间et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息Exp. export 出口Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than) 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) 资信状况fin. stat. (F/S) 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运) 机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s) ;gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业)I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限)公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.)在(运输)途中inv.doc./attach. invoice with document．nbspattached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J., Jour. journal 日记帐J. A. (J/A) 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities)（证券）上市L., (Led.) ledger分类帐L. lira 里拉L. liter 公升L. A. (L/A) 授权书L. A. liquid assets 流动资产L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in,first out 后进先出法L. I. P. (LIP) life insurance policy人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放)单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) meney order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.)编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no cufficient fund存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o. (O.) offer发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s)盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利)已付p. pint 品托（1/8加仑)P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁)由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳)PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停靠地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的)回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see)参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票)承兑人R/D refer to drawer （银行)洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red)仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office 代办处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所)Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮。
会计科目英文缩写
一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人V erifier填表人Preparer记账符号DR:debit record (借记)CR:credit recrod(贷记)二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment减：委托贷款减值准备Less: Provision for entrusted loan receivable 长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress 在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease –Unguaranteed residual values 融资租赁——应收融资租赁款Finance lease –Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者（或股东）权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year 其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners’Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资损失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者（或股东）权益合计Total Equity负债及所有者（或股东）权益合计Total Liability & Equity 三、利润及利润分配表Income statement and profit appropriation一）、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二）、主营业务利润（亏损以“—”填列）Gross Profit ( - means loss) 加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用Selling & Distribution expense管理费用G&A expense财务费用Finance expense三）、营业利润（亏损以“—”填列）Profit from operation ( - means loss) 加：投资收益（亏损以“—”填列）Add: Investment income 补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less: Non-operating expense四、利润总额（亏损总额以“—”填列）Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资损失Add: Unrealised investment losses五、净利润（净亏损以“—”填列）Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus reserves提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund提取储备基金Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润Profit available for owners' distribution减：应付优先股股利Less: Appropriation of preference share's dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital八、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1．出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments2．自然灾害发生损失Losses from natural disaster3．会计政策变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting policies 4．会计估计变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting estimates 5．债务重组损失Losses from debt restructuring。
IT及财务的常用英文缩写
IT及财务的常用英文缩写B2B: Business To(2,two) BusinessB2C: Business To CustomerCRM: Customer Relation ManagementERP: Enterprise Resource PlanningSCM: Supply Chain ManagementISP: Internet Service ProviderICP: Internet Content ProviderASP: Application Service ProviderFAQ: Frequent Ask Question(Call Center)常见问题AR: Account Receivable 应收款AP: Account Payable 应付款MRP 物料需求计划MRPII 制造资源计划DRP 分销资源计划MPS 主生产计划BOM 物料清单EAM 企业资产管理PDM 产品数据管理KRM 知识资源管理BI 商业智能BPR 业务流程重组HRM 人力资源管理MIS 管理信息系统EAI 企业应用集成EIP 企业信息门户PM 项目管理CAD 计算机辅助设计EDI 电子数据交换OA 办公自动化CAPP 计算机辅助工艺设计CAM 计算机辅助制造CAQ 计算机辅助质量管理GT 成组技术DSS 决策支持系统DCS 分布控制系统WFM 工作流管理VMI Vender Managed Inventory 卖方主导型库存管理/供应商管理仓库TQM Total Quality Management 全面质量管理TQC Total Quality Control 全面质量控制TPM Total Productive Maintenance 全员生产力维护TPL Third-Part Logistics 第三方物流TOC Theory Of Constraints/Constraints managemant 约束理论/约束管理TES Technology-enabled Selling 技术辅助式销售TEM Technology-enabled Marketing 技术辅助式营销TEI Total Enterprise Integration 全面企业集成TCO Total Cost Ownership 总体运营成本SRM Supplier Relationship Management 供应商关系管理SFA Sales Force Automation 销售自动化SCP Supply Chain Partnership 供应链合作伙伴关系SCM Supply Chain Management 供应链管理RRP Resource Requirements Planning 资源需求计划RPM Rapid Prototype Manufacturing 快速原形制造ROI Return On Investment 投资回报率RM Risk Management 风险管理RCCP Rough-Cut Capacity Planning 粗能力计划PTF Planning time fence 计划时界PRM Partner Relationship Management 合作伙伴关系管理POS Point Of Sells 电子收款机POQ Period Order Quantity 周期定量法PM Project Management 项目管理PLM Production Lifecycle Management 产品生命周期管理PERT Program Evaluation Research Technology 计划评审技术PDM Product Data Management 产品数据管理PAB Projected Available Balance 预计可用库存(量)OPT Optimized Production Technology 最优生产技术OPT Optimized Production Timetable 最优生产时刻表OLAP On-line Analysis Processing 联机/在线分析系统OAG Open Application Group 开放应用集成NPV Net Present Value 净现值MTS Make To Stock 现货(备货)生产MTO Make To Order 定货(订货)生产MES Manufacturing Executive System 制造执行系统LRP Logistics Resource Planning 物流资源计划LP Lean Production 精益生产LCL less than container load 拼装货KPI Key Performance Indicators 关键业绩指标KPA Key Process Areas 关键过程域GL General Ledger 总账FPR Fixed Period Requirements 定期用量法FOQ Fixed Order Quantity 固定定货批量法FMS Flexible Manufacturing System 柔性制造系统FCS Finite Capacity Scheduling 有限能力计划FAS Final Assembly Schedule 最终装配计划ETO Engineer To Order 专项设计，按订单设计EOQ Economic Order Quantity 经济订货批量(经济批量法)EOI Economic Order Interval 经济定货周期EAI Enterprise Application Integration 企业应用集成DTP Delivery to Promise 可承诺的交货时间DTF Demand Time Fence 需求时界DSS Decision Support System 决策支持系统DM Data Mining 数据挖掘DEM Dynamic Enterprise Module 动态企业建模技术DCS Distributed Control System 分布式控制系统CRP capacity requirements planning 能力需求计划CPM Critical Path Method 关键线路法CPIM Certified Production and Inventory Management 生产与库存管理认证资格CLT Cumulative Lead Time 累计提前期CASE Computer-Aided Software Engineering 计算机辅助软件工程CAQ computer aided quality assurance 计算机辅助质量保证CAPP Computer-Aided Process Planning 计算机辅助工艺设计CAM Computer-Aided Manufacturing 计算机辅助制造CAID Computer-Aided Industrial Design 计算机辅助工艺设计CAD Computer-Aided Design 计算机辅助设计ATP Available To Promise 可供销售量(可签约量)ATO Assemble To Order 定货组装ASP Application Service/Software Provider 应用服务/软件供应商APS Advanced Planning and Scheduling 高级计划与排程技术APO Advanced Planning and Optimization 先进计划及优化技术。
财务专业术语(中英文对照)
Accounting equation 会计等式
Articulation 勾稽关系
Assets 资产
Business entity 企业个体
Capital stock 股本
Corporation 公司
Cost principle 成本原则
工作底稿 Worksheet
调整分录 Adjusting entries
结帐 Closing entries
－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－－
（3）现金与应收帐款
现金 Cash
银行存款 Cash in bank
稳健性原则 Conservatism Principle
权责发生制 Accrual Basis
现金收付制 Cash Basis
财务报告 Financial Report
流动资产 Current assets
流动负债 Current Liabilities
长期负债 Long-term Liabilities
资产负债表法 Balance sheet approach
帐龄分析法 Aging analysis method
直接冲销法 Direct write-off method
带息票据 Interest bearing note
不带息票据 Non-interest bearing note
Window dressing 门面粉饰
财会名词汉英对照表
（1）会计与会计理论
会计 accounting
会计用语缩写
会计用语缩写On February 12, 2022, investing in oneself is the best way.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 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 balancedepreciation method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 财务会计标准委员会Standards BoardsFAT 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。
会计科目英文缩写
一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer记账符号DR:debit record (借记)CR:credit recrod(贷记)二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment减：委托贷款减值准备Less: Provision for entrusted loan receivable 长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress 在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease –Unguaranteed residual values 融资租赁——应收融资租赁款Finance lease –Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者（或股东）权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year 其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners’Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资损失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者（或股东）权益合计Total Equity负债及所有者（或股东）权益合计Total Liability & Equity 三、利润及利润分配表Income statement and profit appropriation一）、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二）、主营业务利润（亏损以“—”填列）Gross Profit ( - means loss) 加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用Selling & Distribution expense管理费用G&A expense财务费用Finance expense三）、营业利润（亏损以“—”填列）Profit from operation ( - means loss) 加：投资收益（亏损以“—”填列）Add: Investment income 补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less: Non-operating expense四、利润总额（亏损总额以“—”填列）Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资损失Add: Unrealised investment losses五、净利润（净亏损以“—”填列）Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus reserves提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund提取储备基金Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润Profit available for owners' distribution减：应付优先股股利Less: Appropriation of preference share's dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital八、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1．出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments2．自然灾害发生损失Losses from natural disaster3．会计政策变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting policies 4．会计估计变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting estimates 5．债务重组损失Losses from debt restructuring。
会计用语缩写
缩写英文全称中文A accepted承兑A&C addenda and corrigenda补遗和勘误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 depreciationmethod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 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.i nstallment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。
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些财务术语的英文缩写 YKK standardization office【 YKK5AB- YKK08- YKK2C- YKK18】
一般是指资金、固定资产的投入.对电信运营商来说,有关的网络设备、计算机、仪器等一次性支出的项目都属于CAPEX,其中网络设备占最大的部分。
OPEX 指的是企业的管理支出.
2.什么是OPEX? OPEX是(Operating Expense)即运营成本,计算公式为:OPEX=维护费用+营销费用+人工成本(+折旧)。
运营成本主要是指当期的付现成本。
（Capital Expenditure）即资本性支出，计算公式为：CAPEX=战略性投资+滚动性投资。
资本性投资支出指用于基础建设、扩大再生产等方面的需要在多个会计年度分期摊销的资本性支出。
4.由于战略性投资的决策权不在本地网，因此BPR的指标考核中，Capex仅限于滚动性投资，不包括战略性投资。
主要指标是Capex收入率和投资、回报率（ROI），前者为Capex收入比，反映资本性支出占收入的比重；后者反映投资效益。
&L就是profit&loss statement 也就是损益表
，全称Earnings Before Interest and Tax，即息税前利润,从字面意思可知是扣除利息、所得税之前的利润。
计算公式有两种，EBIT＝净利润＋所得税＋利息，或EBIT＝经营利润＋投资收益＋营业外收入－营业外支出＋以前年度损益调整。
EBIT主要用来衡量企业主营业务的盈利能力，EBITDA则主要用于衡量企业主营业务产生现金流的能力。
他们都反映企业现金的流动情况，是资本市场上投资者比较重视的两个指标，通过在计算利润时剔除掉一些因素，可以使利润的计算口径更方便投资者使用。
EBIT通过剔除所得税和利息，可以使投资者评价项目时不用考虑项目适用的所得税率和融资成本，这样方便投资者将项目放在不同的资本结构中进行考察。
EBIT与净利润的主要区别就在于剔除了资本结构和所得税政策的影响。
如此，同一行业中的不同企业之间，无论所在地的所得税率有多大差异，或是资本结构有多大的差异，都能够拿出EBIT这类指标来更为准确的比较盈利能力。
而同一企业在分析不同时期盈利能力变化时，使用EBIT也较净利润更具可比性。
，全称Earnings Before Interest, Tax, Depreciation and Amortization，即息税折旧摊销前利润，是扣除利息、所得税、折旧、摊销之前的利润。
计算公式为EBITDA＝净利润＋所得税＋利息＋折旧＋摊销，或EBITDA＝EBIT＋折旧＋摊销。
EBITDA剔除摊销和折旧，则是因为摊销中包含的是以前会计期间取得无形资产时支付的成本，而并非投资人更关注的当期的现金支出。
而折旧本身是对过去资本支出的间接度量，将折旧从利润计算中剔除后，投资者能更方便的关注对于未来资本支出的估计，而非过去的沉没成本。
20世纪80年代，伴随着杠杆收购的浪潮，EB
ITDA第一次被资本市场上的投资者们广泛使用。
但当时投资者更多的将它视为评价一个公司偿债能力的指标。
随着时间的推移，EBITDA开始被实业界广泛接受，因为它非常适合用来评价一些前期资本支出巨大，而且需要在一个很长的期间内对前期投入进行摊销的行业，比如核电行业、酒店业、物业出租业等。
如今，越来越多的上市公司、分析师和市场评论家们推荐投资者使用EBITDA进行分析。
EBITDA也经常被拿来与企业现金流进行比较，因为它对净利润加入了两个对现金没有任何影响的主要费用科目——折旧和摊销，然而由于并没有考虑补充营运资金以及重置设备的现金需求，并不能就此简单的将EBITDA与现金流对等。
Flow 现金流
Cash Flow 累计现金流
Profit 净利润。