财务会计英语缩写语

财务会计英语缩写语
财务会计英语缩写语

财务会计英语缩写语

缩写英文全称中文

A accepted 承兑

A&C addenda and corrigenda 补遗和勘误

A.C.V actual cash value 实际现金价值

a.d., a/d after date 开票后、出票后

a/c no. account number 帐户编号、帐号

a/c, A/C account current 往来帐户、活期存款帐户a/c, A/C, Acct. account 帐户、帐目A/CS Pay. accounts payable 应付帐款A/P account paid 已付账款

A/P account payable 应付帐款

A/P accounting period 会计期间

A/P advise and pay 付款通知

A/R at the rate of 以……比例

A/R, A/CS Rec. accounts receivable 应收帐款A/S, a/s after sight 见票即付

A/S,acc/s account sales 承销帐、承销清单,售货清单abs. abstract 摘要

Acc. acceptance 往来帐户

Acc., Acpt. acceptance or accepted 承兑

Accrd.Int accrued interest 应计利息Acct. accountant 会计师、会计员

Acct. accounting 会计、会计学

Acct.No. account number 帐户编号、帐号

Acct.Tit. account title 帐户名称、会计科目ACT advance corporation tax 预扣公司税

ad.val., A/V ad valorem to (according

value)

从价

ADRS asset depreciation range

system

固定资产分组折旧法

Adv. advance 预付款

AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金

ATC average total cost 平均总成本

ATM at the money 仅付成本钱

ATM Automatic Teller Machine 自动取款机(柜员机)Aud. auditor 审计员、审计师Av. average 平均值

B share B share B 股

b&b bed & breakfast 住宿费和早餐费

b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿

B.C. bank clearing 银行清算

b.c.blind copy 密送的副本b.d.i. both dates inclusive 包括头尾两天b.e., B/E bill of exchange 汇票

b.l., B/L bill of lading 提货单

b.o.m. bill of materials 用料清单b.o.p. balance of payments 收支差额b.p., B/P bills payable 应付票据B.P.B bank post bill 银行汇票

b.r., B/R, B.re

c. bills receivable 应收票据

b.s., B.S.,BS, B/S balance sheet 资产负债表

B.T.T. bank telegraphic transfer 银行电汇

B/B bill bought 买入票据、买入汇票

B/C bills for collection 托收汇票

B/D bank draft 银行汇票

B/D bills discounted 已贴现票据

b/d brought down 转下页

B/E bill of entry 报关单

b/f brought forward 承前

B/L bill of lading 提货单B/L original bill of lading original 提货单正本B/R bank rate 银行贴现率

B/S bill of sales 卖据、出货单

BA bank acceptance 银行承兑汇票

bal. balance 余额、差额

banky. bankruptcy 破产、倒闭BC buyer credit 买方信贷

Bd. bond 债券

BEP breakeven point 保本点、盈亏临界点

Bfcy. Beneficiary 受益人

bit binary digit 两位数

Bk. bank 银行

Bk. bank book 银行帐簿

Bk. book 帐册

BN bank note 钞票

BO buyer's option 买者选择交割期的远期合同BOM beginning of month 月初

BOT balance of trade 贸易余额

BOY beginning of year 年初

BR bank rate 银行贴现率

Brok. broker or brokerage 经纪人或经纪人佣金

BV book value 票面价值

C cash; coupon; currency 现金、息票、通货c.,Cts. cents 分

C.A. chartered accountant, chief

accountant

特许会计师、主任(主管)会计师

C.A. commercial agent 商业代理、代理商

C.A.D cash against document 交单付款,凭单付现

C.A.S. cost accounting standards 成本会计标准

C.B. cash book 现金簿

c.b., C.B. cash book 现金簿

C.C. contra credit 贷方对销

C.C. cashier's check 银行本票

C.d. cum dividend 附股息报关单

C.H. clearing house 票据交换所

C.H. custom house 海关

C.I.T. comprehensive income tax 综合所得税

C.L. call loan 短期拆放

C.M.A. certified management accountant 注册管理会计师C.O., C/O cash order 现金汇票、现金订货c.o.d, C.O.

D. cash on delivery 货到付款,交货付现

C.P.A Certified Public Accountant 注册公共会计师

C.P.A. Certified Public Accountant 注册会计师

C.S. capital stock 股本

C.V.P. analysis Cost Volume Profit analysis 本---量---利分析

C.W.O. cash with order 订货付款,随订单付现

C/A capital account 资本帐户

C/A current account 往来帐

C/A current assets 流动资产

c/d carried down 过次页、结转下期c/f carry forward 过次页、结转

C/I certificate of insurance 保险凭证

C/L current liabilities 流动负债

c/o carried over 结转后期

can. cancelled 注销

cap. capital 资本

CAPM capital asset pricing mode 固定资产计价模式CBD cash before delivery 先付款后交货

CD certificate of deposit 存单

CG capital gain 资本利得

CG capital goods 生产资料、资本货物Chgs charges 费用

Chq. cheque支票

CIA certified internal auditor 注册内部审计员

Ck. check 支票

CML capital market line 资本市场线性

CMO Collateralized Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值

CN consignment note 铁路运单

CN credit note 贷方通知书

COBOL Common Business Oriented Language 通用商业语言

Col. column 帐栏

Coll. collateral 担保、抵押物

Coll. collection 托收Com. comm. commission 佣金

conv, cv, cvt convertible 可转换的、可兑换的Cor. corpus 本金

CP commercial paper 商业票据

CPM cost per thousand 每一千个为单位的成本Cps. coupons 息票

CR cash receipts 现金收入

CR current rate 当日汇率、现行汇率Cr. Credit, creditor 贷记、贷方

CS convertible securities 可转换证券

CT cable transfer 电汇

CT corporate treasurer 公司财务主管

ctge cartage 货运费、搬运费、车费CTT capital transfer tax 资本转移税cur curr current 本月、当月CV convertible security 可转换债券

CVD countervailing duties 反倾销税

CY calendar year 日历年

Cy. currency 货币

缩写英文全称中文

D degree; draft 度、汇票

D.A. debit advice 欠款报单

D.B day book 日记帐、流水帐D.C.F. method discounted cash flow method 现金流量贴现法

D.D., D/D demand draft 即期汇票

商务英语缩写

商务英语缩写 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)full container load 整装/分卸FCR forwarders cargo receipt 货运代理行收据 FCT forwarding agents 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

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

常用商务英语缩写

1C&F(cost&freight)成本加运费价 2T/T(telegraphictransfer)电汇 3D/P(documentagainstpayment)付款交单 4D/A(documentagainstacceptance)承兑交单5C.O(certificateoforigin)一般原产地证6systemofpreferences)普惠制 7CTN/CTNS(carton/cartons)纸箱 8PCE/PCS(piece/pieces)只、个、支等 9DL/DLS(dollar/dollars)美元 10DOZ/DZ(dozen)一打 11PKG(package)一包,一捆,一扎,一件等12WT(weight)重量 13G.W.(grossweight)毛重

15C/D(customsdeclaration)报关单 16EA(each)每个,各 17W(with)具有 18w/o(without)没有 19FAC(facsimile)传真 20IMP(import)进口 21EXP(export)出口 22MAX(maximum)最大的、最大限度的 23MIN(minimum)最小的,最低限度 24M或MED(medium)中等,中级的 25M/V(merchantvessel)商船 26S.S(steamship)船运 27MT或M/T(metricton)公吨 28DOC(document)文件、单据

30P/L(packinglist)装箱单、明细表 31INV(invoice)发票 32PCT(percent)百分比 33REF(reference)参考、查价 34EMS(expressmailspecial)特快传递 35STL.(style)式样、款式、类型 36T或LTX或TX(telex)电传 37RMB(renminbi)人民币 38S/M(shippingmarks)装船标记 39PR或PRC(price)价格 40PUR(purchase)购买、购货 41S/C(salescontract)销售确认书 42L/C(letterofcredit)信用证 43B/L(billoflading)提单

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

常见财务指标中英文简写

常见财务指标中英文简 写 SANY GROUP system office room 【SANYUA16H-

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 IASC International?Accounting?Standard?Committee国际会计准则委员会CPA Certificated?Public?Accountant注册会计师 WCR Working?Capital?Requirement营运资本需求量 ROE Return?on?Equity权益资本收益率(净资产收益率) ROIC Return?on?Investment?Capital投入资本收益率? EPS Earning?Per?Share每股净利润(每股收益) DPS Dividend?Per?Share?每股股利 P/E Price?-?Earning?Ratio市盈率 BVEPS Book?Value?of?Equity?Per?Share每股净资产(每股权益资本)EVA Economic?Value?Added经济增加值(经济利润) MVA Market?Value?Added市场增加值 EBT Earning?Before?Tax?税前利润 EBIT Earning?Before?Interest?And?Tax息税前利润 EAT Earning?After?Tax税后利润 ROA Return?on?Asset?资产收益率 DOL Degree?of?Operating?Leverage经营风险或经营杠杆程度 DFL Degree?of?Financial?Leverage?财务风险或财务杠杆程度 DTL Degree?of?Total?Leverage总风险或总杠杆 WACC Weighted?Average?Cost?of?Capital加权平均资本成本 TS Total?Sales销售收入? TC Total?Cost总成本 VC? Variable?Cost单位变动成本 TFC ?Total?Fixed?Cost?总固定成本 NPV Net?Present?Value净现值 IRR ?Internal?Rate?of?Return?内含报酬率 PBP Pay-back?Period回收期 BEP Break?Even?Point保本点 NWC Net?Working?Capital净营运资金 NCF Net?Cash?Flows现金净流量 DCPBP Discounted?Cash-flow?Pay-back?Period?折现累计回收期BOPBP Bailout?Pay-back?Period脱险回收期 Net P Net profit 净利润

些财务术语的英文缩写

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

财务会计英语缩写语

财务会计英语缩写语 缩写英文全称中文 A accepted 承兑 A&C addenda and corrigenda 补遗和勘误 actual 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 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 bank post bill 银行汇票., B/R, . bills receivable 应收票据 ., .,BS, B/S balance sheet 资产负债表

常用商务英语缩写(终审稿)

常用商务英语缩写 Pleasure Group Office【T985AB-B866SYT-B182C-BS682T-STT18】

常用商务英语缩写 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

会计英语缩写

RD研发支出research and development cost FASB美国财务会计准则理事会Financial Accounting Standard Board IASB国际会计准则理事会International Accounting Standard Board BS资产负债表balance sheet IS利润表income statement IPO首次公开募股发行initial public offering SEC美国证券交易委员会securities and exchange commission CPA注册会计师certified public accountant GAAP一般工人会计准则Generally Accepted Accounting Principles FDI国外直接投资foreign direct investment MA并购merger and acquisition LIFO后进先出法last in first out FIFO先进先出法first in first out IOU我欠你的I owe you GST货物和劳务税goods and service tax V AT增值税value added tax ROA资产报酬率return on asset ROE权益报酬率return on equity ROS销售报酬率return on sales

SME中小企业small and medium sized enterprise SOE国有企业state-owned sized enterprise EPS每股收益earning per share QE量化宽松quantitative easing CDO债务抵押证券collateralized debt obligation ABS 资产支持证券asset backed securities MBS房屋抵押贷款支持证券mortgage backed securities PE市盈率price earning ratio CEO首席执行官chief executive officer CFO首席财务总监chief financial officer GDP国民生产总值gross domestic product CPI消费价格指数consumer price index

常用商务英语缩略语表

常用商务英语缩略语表A A 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

财务部门英文缩写

财务部门英文缩写 【篇一:财务部门英文缩写】 公司高层职位的英文缩写: ceo : chief executive officer 首席执行官 cfo : chief financial officer 首席财务官 coo : chief operated officer 首席运营官 cto : chief technology officer 首席技术官 cio : chief information officer 首席信息官 cro : chief risk officer 首席风险官 ceo(chief executive officer),即首席执行官 cfo(chief financial officer)意指公司首席财政官或财务总监 coo (chief operation officer )首席营运官的职责主要是负责公司的日常营运,辅助ceo的工作。一般来讲,coo负责公司职能管理组织体系的建设,并代表ceo处理企业的日常职能事务。 cto(首席技术官、技术长)是英语chief technology officer的简写,意即企业内负责技术的最高负责人。 cio 英文全称是chief information officer cio原指政府管理部门中的首席信息官,随着信息系统由后方办公室的辅助工具发展到直接参与企业的有力手段,美国企业的首席信息经理相称于副总经理直接对最高决策者负责。 cro (chief risk officer)首席风险官首席风险官在中国还是一个全新的职务,但在国外却有约40%的企业设立了该职位,而且是最重要职位之一。这是一个应企业风险管理意识的加强而产生的职位。

商务英语常用缩略词词汇表大全

商务英语常用缩略词词汇表大全 a 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 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

相关财务英文全称及缩写

相关财务指标英文缩写 PE:市盈率(Price to Earning Ratio,简称PE或P/E Ratio) ,也称本益比“股价收益比率”或“市价盈利比率(简称市盈率)”。PE =股价(PRICE)/ 每股净利(EARNING PER SHARE) PB称为市净率,也就是市价除以每股净资产;平均市净率=股价/账面价值。其 中,账面价值=总资产-无形资产-负债-优先股权益。可以看出,所谓账面价值是公司解散清算的价值。如果公司要清算,那么先要还债,无形资产则将不复存在,而优先股的优先权之一就是清算的时候先分钱,但是本股市没有优先股。这样,用每股净资产来代替账面价值,则PB就是大家理解的市净率,即:PB(市净率)=股价/每股净资 Ebit:息税前利润 Ebitda:税息折旧及摊销前利润 EBITDA=营业利润(EBIT)+ 折旧费用+ 摊销费用 ROA:英文全称:Return On Assets 资产收益率 公式:资产收益率(ROA)=税后净收入/总资产 ROE英文全称:Rate of Return on Common Stockholders’ Equity (Return On Equity) 净资产收益率ROE=净利润/股东权益=净利润/销售收入*销售收入/资产*资产/股东权益可写为:股东权益收益率=销售利润率*资产周转率*财务杠杆(财务杠杆指权益乘数,即资产/权益) COE:为股权成本率;COE的计算公式为:无风险收益率+市场风险溢价×贝它值。 PE/G是预期市盈率,市盈率与业绩增长率之比”也就是市价除以今年预期每股收益。因为当前只能知道上一年的每股收益,所以今年预期每股收益可能不同的

商务英语常用缩写汇总缩写

商务英语常用缩写汇总缩写 F.A.fixedassets固定资产 F.Afreightagent货运代理行 FAfreealongside启运港船边交货 FACfacility设施、设备 f.a.c.fastascan尽快 FACTfactoranalysischarttechnique因素分析图解法 fad.freedelivery(discharge,dispatch)免费送货 F.A.F.freeatfactory工厂交货 F.A.Qfairaveragequality(货品)中等平均质量 ffeet英尺 Fdealtinflat无息交易的 f.following(page)接下页 f.fairs定期集市 F.A.faceamount票面金额 F.A.S.freealongsideship发运地船边交货价 FASBFinancialAccountingStandardsBoards财务会计标准委员会 FATfixedassettransfer固定资产转移 FATfactoryacceptancetest工厂验收试验

FBforeignbank外国银行 F.B.E.foreignbillofexchange外国汇票 F.C.fixedcapital固定资本 F.C.fixedcharges固定费用 F.C.futurecontract远期合同 fc.franc法郎 FCAFellowoftheInstituteofCharteredAccountants特许会计师学会会员 FCGforeigncurrencyguarantee外币担保 FCLfullcontainerload整货柜装载 FCL/LCLfullcontainerload/less(than)fullcontainerload整装/分卸 FCTforwardingagentscertificateoftransport货运代理行领货证 fd.fund资金 FDBmethodfixedrateondecliningbalancemethod定率递减余额折旧法 FDIforeigndirectinvestment外商直接投资 FEfutureexchange远期外汇 FFFrenchfranc法国法郎 fibfreeintobarge驳船上的交货价 FIBCfinancialinstitutionbuyercreditpolicy金融机构买方信贷险 FIFOfirstin,firstout先进先出法

会计用语缩写

缩写英文全称中文 A accepted 承兑 A&C addenda and corrigenda 补遗和勘误 A.C.V actual cash value 实际现金价值 a.d., a/d after date 开票后、出票后 a/c no. account number 帐户编号、帐号 a/c, A/C account current 往来帐户、活期存款帐户 a/c, A/C, Acct. account 帐户、帐目 A/CS Pay. accounts payable 应付帐款 A/P account paid 已付账款 A/P account payable 应付帐款 A/P accounting period 会计期间 A/P advise and pay 付款通知 A/R at the rate of 以……比例 A/R, A/CS Rec. accounts receivable 应收帐款 A/S, a/s after sight 见票即付 A/S,acc/s account sales 承销帐、承销清单,售货清单abs. abstract 摘要 Acc. acceptance 往来帐户 Acc., Acpt. acceptance or accepted 承兑 Accrd.Int accrued interest 应计利息 Acct. accountant 会计师、会计员 Acct. accounting 会计、会计学 Acct.No. account number 帐户编号、帐号 Acct.Tit. account title 帐户名称、会计科目 ACT advance corporation tax 预扣公司税 ad.val., A/V ad valorem to (according value) 从价 ADRS asset depreciation range system 固定资产分组折旧法 Adv. advance 预付款 AJE adjusting journal entries 调整分录 Amt. amount 金额、总数 Ann. annuity 年金 ATC average total cost 平均总成本 ATM at the money 仅付成本钱 ATM Automatic Teller Machine 自动取款机(柜员机)Aud. auditor 审计员、审计师 Av. average 平均值

常用商务英语缩写

1 C&F(cost&freight)成本加运费价 2 T/T(telegraphic transfer)电汇 3 D/P(document against payment)付款交单 4 D/A (document against acceptance)承兑交单 5 C.O (certificate of origin)一般原产地证 7 CTN/CTNS(carton/cartons)纸箱 8 PCE/PCS(piece/pieces)只、个、支等 9 DL/DLS(dollar/dollars)美元 10 DOZ/DZ(dozen)一打 11 PKG(package)一包,一捆,一扎,一件等 12 WT(weight)重量 13 G.W.(gross weight)毛重 14 N.W.(net weight)净重

16 EA(each)每个,各 17 W (with)具有 18 w/o(without)没有 19 FAC(facsimile)传真 20 IMP(import)进口 21 EXP(export)出口 22 MAX (maximum)最大的、最大限度的 23 MIN (minimum)最小的,最低限度 24 M 或MED (medium)中等,中级的 25 M/V(merchant vessel)商船 26 S.S(steamship)船运 27 MT或M/T(metric ton)公吨 28 DOC (document)文件、单据 29 INT(international)国际的 30 P/L (packing list)装箱单、明细表

32 PCT (percent)百分比 33 REF (reference)参考、查价 34 EMS (express mail special)特快传递 35 STL.(style)式样、款式、类型 36 T或LTX或TX(telex)电传 37 RMB(renminbi)人民币 38 S/M (shipping marks)装船标记 39 PR或PRC(price) 价格 40 PUR (purchase)购买、购货 41 S/C(sales contract)销售确认书 42 L/C (letter of credit)信用证 43 B/L (bill of lading)提单 44 FOB (free on board)离岸价 45 CIF (cost,insurance&freight)成本、保险加运费价 BA bank acceptance 银行承兑汇票 bal. balance 余额、差额 banky. bankruptcy 破产、倒闭

商务英语常用缩写大全

商务英语常用缩写大全 作者:XXX 日期:2020年6月7日 此文档格式为word,下载后可编辑修改。商务英语常用缩略语表 缩写全称中文

a accepted 承兑 A&C addenda and corrigenda 补遗和勘误 A.C.V actual cash value 实际现金价值 a.d., a/d after date 开票后、出票后 a.w. all wool 纯羊毛 A/c account 帐目 a/c no. account number 帐户编号、帐号 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/CS Pay. accounts payable 应付帐款 A/CS Rec. accounts receivable 应收帐款 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 all risks 全险 A/R account receivable 应收帐款 a/r all risks (保险)全险 A/R at the rate of 以……比例 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A/W actual weight 实际重量

A/W air waybill 空运提单 AA Auditing Administration (中国)审计署 AAA 最佳等级 ABC관리 abs. abstract 摘要 Acc. acceptance 往来帐户 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 Acpt. acceptance or accepted 承兑 ACT advance corporation tax 预扣公司税 ACU Asia Currency Unit 亚洲货币单位 ad.val.,A/V ad valorem to (according value) 从价 ADRS asset depreciation range system 固定资产分组折旧法 Adv. advance 预付款 Agt. agent 代理人

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