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 （ReturnOn 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研究员预期的不一样，相应的PE/G也就不一样。
但PB、PE是不会不一样的。
EPS是指每股收益。
每股收益又称每股税后利润、每股盈余，是分析每股价值的一个基础性指标。
传统的每股收益指标计算公式为：每股收益＝期末净利润÷期末总股本。
每股收益突出了分摊到每一份股票上的盈利数额，是股票市场上按市盈率定价的基础。
如果一家公司的净利润很大，但每股盈利却很小，表明它的业绩背过分稀释，每股价格通常不高。
St股：Special TreatmentR 缩写，意即“特别处理”。
该政策针对的对象是出现财务状况或其他状况异常的上市公司。
PT股“PT”的英语 Particular Transfer（意为特别转让）的缩写。
这是旨在为暂停上市股票提供流通渠道的“特别转让服务”。
对于进行这种"特别转让"的股票，沪深交易所在其简称前冠以“PT”，称之为“PT股” 。
A股的正式名称是人民币普通股票。
它是以人民币计价，面对中国公民发行且在境内上市的股票；B股的正式名称是人民币特种股票。
它是以人民币标明面值，以外币认购和买卖，在境内（上海、深圳）证券交易所上市交易的股票；H股，即注册地在内地、上市地在香港的外资股。
香港的英文是Hong Kong，取其字首，在港上市外资股就叫做H股。
此外，还有N股、S股的称呼。
因纽约的第一个英文字母是N，新加坡的第一个英文字母是S，在纽约和新加坡上市的股票就分别叫做N股和S股。
沪（上海）市挂牌B股以美元计价，深（深圳）市B 股以港元计价。
ECI是就业成本指数NNP：(Net National Product)简单地说，NNP=GNP-折旧。
NI(National Income) is the income earned by the factors of production。
简单地说，国民收入NI=NNP-间接税和企业转移支出+政府对企业补贴。
PI(Personal Income) is the income received by households。
简单地说，个人收入PI=NI-挣到但没有收到的收入+收到的但不是挣到的收入（政府对私人的转移支出）。
DPI(Disposable Personal Income) is income remaining after payingpersonal income taxes。
简单地说，DPI=PI-所得税=个人消费C+个人储蓄S。
CPI(Consumer’s Price Index)，消费者价格指数PPI(Producer’s Price Index)，生产者价格指数ICR：利息支付倍数Interest Coverage RatioGNP缩减指数(GNP Deflator)。
DOL: Degree of Operating Leverage 经营杠杆DFL: Degree of Financial Leverage 财务杠杆DCL: Degree of Combined Leverage 复合杠杆EBIT：earnings before interest and tax 息税前利润ROI: return on investment 投资收益率NPV: net present value 净现值NPVR: net present value rate 净现值率Cov: covariance 协方差CPI 消费者物价指数PPI（英文全称Producer Price Index）：生产者物价指数，GNP（英文全称Gross National Product）:国民生产总值，GDP gross domestic product的缩写，也就是国内生产总值,ETF Exchange Traded Fund的英文缩写，中译为“交易型开放式指数基金”，又称交易所交易基金。
LOF：“listed open-ended fund”，中文称为“上市开放式基金”，LME 伦敦金属交易所(London Metal Exchange)N.N.P（英文全称Net National Product）：国民生产净值，N.I（英文全称National Income）：国民收入，BVPS，英文Book Value Per Share的缩写,每股帐面净值，等于股东权益除以已发行股数。
EVA是经济增加值（Economic ＆ Value Added）的英文缩写。
从算术角度说，EVA 等于税后经营利润减去债务和股本成本，是所有成本被扣除后的剩余收入（Residual income）。
EVA 是对真正 "经济"利润的评价，或者说，是表示净营运利润与投资者用同样资本投资其他风险相近的有价证券的最低回报相比，超出或低于后者的量值。
EVA是股东衡量利润的方法投资报酬率ROI 净现值NPV 净现值率NPVP获利指数PI 内部收益率IRR公司相关部门英文缩写MIS 杂项收入GL 总账会计TAX 政府税FIN 财务部B＆D business and development 业务拓展部Marketing 市场部Sales 销售部HR 人力资源部Account 会计部PR people relationship 公共关系部OFC (Office, 但不常见) / OMB = Office of Management and Budget 办公室Finance 财务部MKTG (Marketing) 市场部R&D (Research & Development) 研发部MFG (Manufacturing) 产品部Administration Dept. 管理部Purchasing Dept 采购部Chairman/President Office // Gerneral Manager office or GM office 总经理办公室Monitor & Support Department 监事会Strategy Research 战略研究部资产负债表相关英文翻译l 资产负债表 Balance Sheet资产 ASSETS流动资产： Current asset货币资金 Cash（currency fund）Bank短期投资 Short-term investment应收票据 Notes receivable应收股利 Dividends receivable应收利息 Interests receivable应收账款 Accounts receivable其他应收款 Other receivable预付账款 Advances to suppliers应收补贴款 Subsidies receivable存货 Inventories待摊费用 Prepaid expenses一年内到期的长期债券投资 Long-term investments maturing 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 INVESTMENTS长期股权投资 Long-term equity investment长期债权投资 Long-term debt investment长期投资合计 Total long term investment固定资产： FIXED ASSETS：固定资产原值 Fixed assets-cost减：累计折旧 Less：Accumulated depreciation固定资产净值 Fixed assets-net value减：固定资产减值准备 Less: Impairment of fixed assets固定资产净额 Fixed assets-book value工程物资 Materials for projects在建工程 Construction in progress固定资产清理 Disposal of fixed assets固定资产合计 Total Fixed Assets无形资产及其它资产 INTANGIBLE ASSETS AND OTHER ASSETS:无形资产 Intangible assets长期待摊费用 Long-term deferred expenses其他长期资产 Other long-term assets无形资产及其他资产合计 Total intangible assets and other assets递延税项 Deferred tax递延税款借项 Deferred tax debit资产总计 TOTAL ASSETSl 负债及所有者权益（或股东权益） LIABILITIES AND OWNER`S EQUITY流动负债： CURRENT LIABILITIES短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable预收账款 Advances from customers应付工资 Accrued payroll应付福利费Accrued Employee’s welfare expenses应付股利 Dividends payable未交税金 Taxes payable其他应交款 Other taxes and expenses payable其他应付款 Other payables预提费用 Accrued expenses预提负债 Provisions一年内到期的长期负债 Long-term liabilities due within one year其他流动负债 Other current liabilities流动负债合计 Total current liabilities长期负债： LONG-TERM LIABILITIES：长期借款 Long-term loans应付债券 Bonds payable长期应付款 Long-term accounts payable专项应付款 Specific accounts payable其他长期负债 Other long-term liabilities长期负债合计 Total long-term liabilities递延税项： Deferred tax递延税款贷项 Deferred tax credit负债合计 Total other liabilities所有者权益：（或股东权益） OWNER`S EQUITY实收资本（或股本） Paid-in capital减：已归还投资 Less：Investments returned实收资本（或股本）净额 Paid-in capital-net资本公积 Capital surplus盈余公积 Surplus from profits其中：法定公益金 Including：statutory public welfare fund未分配利润 Undistributed profit所有者权益（或股东权益）合计 Total owner`s equity负债及所有者权益（或股东权益）合计 TOTAL LIABILITIES AND OWNER`S EQUITYl 损益表 Profit and Loss Statement 项目 ITEMS一、营业收入 Income from main减：营业成本 Less：Cost of main operation营业税金及附加 Tax and additional expense二、经营利润 Income from main operation加：其他业务利润 Add：Income from other operation 减：营业费用 Less：Operating expense管理费用 General and administrative expense财务费用 Financial expense三、营业利润 Operating Income加：投资收益 Add：Investment income补贴收入 Income from subsidies营业外收入 Non-operating income减：营业外支出 Less：Non-operating expense四、利润总额 Income before tax减：所得税 Less：Income tax五、净利润 NET INCOME。
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。
财务会计英语缩写语
财务会计英语缩写语财务会计英语缩写语缩写英⽂全称中⽂A accepted 承兑A&C addenda and corrigenda 补遗和勘误A.C.V actual cash value 实际现⾦价值a.d., a/d after date 开票后、出票后a/c no. account number 帐户编号、帐号a/c, A/C account current 往来帐户、活期存款帐户a/c, A/C, Acct. account 帐户、帐⽬A/CS Pay. accounts payable 应付帐款A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R at the rate of 以……⽐例A/R, A/CS Rec. accounts receivable 应收帐款A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单abs. abstract 摘要Acc. acceptance 往来帐户Acc., Acpt. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科⽬ACT advance corporation tax 预扣公司税ad.val., A/V ad valorem to (accordingvalue)从价ADRS asset depreciation rangesystem固定资产分组折旧法Adv. advance 预付款AJE adjusting journal entries 调整分录Amt. amount ⾦额、总数Ann. annuity 年⾦ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine ⾃动取款机（柜员机）Aud. auditor 审计员、审计师Av. average 平均值B share B share B 股b&b bed & breakfast 住宿费和早餐费b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B.C. bank clearing 银⾏清算b.c. blind copy 密送的副本both dates inclusive 包括头尾两天b.e., B/E bill of exchange 汇票b.l., B/L bill of lading 提货单bill of materials ⽤料清单balance of payments 收⽀差额b.p., B/P bills payable 应付票据B.P.B bank post bill 银⾏汇票b.r., B/R, B.rec. bills receivable 应收票据b.s., B.S.，BS, B/S balance sheet 资产负债表bank telegraphic transfer 银⾏电汇B/B bill bought 买⼊票据、买⼊汇票B/C bills for collection 托收汇票B/D bank draft 银⾏汇票B/D bills discounted 已贴现票据b/d brought down 转下页B/E bill of entry 报关单b/f brought forward 承前B/L bill of lading 提货单B/L original bill of lading original 提货单正本B/R bank rate 银⾏贴现率B/S bill of sales 卖据、出货单BA bank acceptance 银⾏承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭BC buyer credit 买⽅信贷Bd. bond 债券BEP breakeven point 保本点、盈亏临界点Bfcy. Beneficiary 受益⼈bit binary digit 两位数Bk. bank 银⾏Bk. bank book 银⾏帐簿Bk. book 帐册BN bank note 钞票BO buyer's option 买者选择交割期的远期合同BOM beginning of month ⽉初BOT balance of trade 贸易余额BOY beginning of year 年初BR bank rate 银⾏贴现率Brok. broker or brokerage 经纪⼈或经纪⼈佣⾦BV book value 票⾯价值C cash; coupon; currency 现⾦、息票、通货c.,Cts. cents 分C.A. chartered accountant， chief accountant 特许会计师、主任（主管）会计师C.A. commercial agent 商业代理、代理商C.A.D cash against document 交单付款，凭单付现cost accounting standards 成本会计标准C.B. cash book 现⾦簿c.b., C.B. cash book 现⾦簿C.C. contra credit 贷⽅对销C.C. cashier's check 银⾏本票C.d. cum dividend 附股息报关单C.H. clearing house 票据交换所C.H. custom house 海关comprehensive income tax 综合所得税C.L. call loan 短期拆放certified management accountant 注册管理会计师C.O., C/O cash order 现⾦汇票、现⾦订货cash on delivery 货到付款，交货付现C.P.A Certified Public Accountant 注册公共会计师Certified Public Accountant 注册会计师C.S. capital stock 股本Cost Volume Profit analysis 本---量---利分析cash with order 订货付款，随订单付现C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产c/d carried down 过次页、结转下期c/f carry forward 过次页、结转C/I certificate of insurance 保险凭证C/L current liabilities 流动负债c/o carried over 结转后期can. cancelled 注销cap. capital 资本CAPM capital asset pricing mode 固定资产计价模式CBD cash before delivery 先付款后交货CD certificate of deposit 存单CG capital gain 资本利得CG capital goods ⽣产资料、资本货物Chgs charges 费⽤Chq. cheque ⽀票CIA certified internal auditor 注册内部审计员Ck. check ⽀票CML capital market line 资本市场线性CMO Collateralized Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷⽅通知书COBOL Common Business Oriented Language 通⽤商业语⾔Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com. comm. commission 佣⾦conv, cv, cvt convertible 可转换的、可兑换的Cor. corpus 本⾦CP commercial paper 商业票据CPM cost per thousand 每⼀千个为单位的成本Cps. coupons 息票CR cash receipts 现⾦收⼊CR current rate 当⽇汇率、现⾏汇率Cr. Credit, creditor 贷记、贷⽅CS convertible securities 可转换证券CT cable transfer 电汇CT corporate treasurer 公司财务主管ctge cartage 货运费、搬运费、车费CTT capital transfer tax 资本转移税cur curr current 本⽉、当⽉CV convertible security 可转换债券CVD countervailing duties 反倾销税CY calendar year ⽇历年Cy. currency 货币缩写英⽂全称中⽂D degree; draft 度、汇票D.A. debit advice ⽋款报单D.B day book ⽇记帐、流⽔帐discounted cash flow method 现⾦流量贴现法D.D., D/D demand draft 即期汇票d.f, D.F., d.frt. dead freight 空舱费days of grace 宽限⽇数D.R., DR discount rate 贴现率、折扣率d/a days after acceptance 承兑后......⽇（付款）D/A deposit account 存款帐户D/A document against acceptance 承兑交单D/D documentary draft 跟单汇票D/D Demand Draft 票汇D/d; d/d days after date 出票后......⽇(付款) D/N debit note 清单D/O delivery order 发货单D/P documents against payment 付款交单D/R. deposit receipt 存款收条D/W dock warrant 码头仓单DB method declining balance (depreciation) method 递减余额折旧法Dd. delivered 交付DDB method double declining balance (depreciation) method 双倍递减余额折旧法Def. deferred 延期def. deficit ⾚字、亏损Dely. delivery 交付dem. demurrage 滞期费Depr. depreciation 折旧Dft. draft 汇票diff. difference 差额Dis. discount 折扣、贴现dish'd; dished dishonored 不名誉、拒付Div. dividend; division 红利div.; divd dividend 红利、股息DL direct loan 直接贷款DLD deadline date 最后时限Dls, Dol(s); dollars 元DN date number ⽇期号DN, D/N debit note 借记通知单DNR do not reduce 不减少Do, dto. ditto 同上、同前Doc(s) documents 凭证、单据、⽂件Doc. code document code 凭证（单据）编号doc. att. documents attached 附单据、附件Dols. dollars 美元DOR date of request 要求⽇DP, D/P document against payment 交单付款Dr debtor 债务⼈DR deposit receipt 存单、存款收据Dr debit 借记、借⽅Dr drawer 借⽅DS, d/s days after sight(days' sight) 见票后.......⽇(付款) Ds, d's days ⽇DTC deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司Dup, dupl duple, duplicate 副本DVP delivery versus payment 付款交货Dy, d/y day; delivery ⽇、交货dz dozen ⼀打E exchange; export 交易所、输出E&O.E. errors and omissions excepted 如有错漏，可加更正except as otherwise noted 除⾮另有说明E.D. ex dividend 股息除外E.E., e.e. errors excepted 如有错误，可加更正E.P.T excess profit tax 超额利润税Ea. each 每Ea. earning assets 盈利资产,有收益的资产EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and income tax 税前收益EBIT earnings before interest and tax 扣除利息和税⾦前收益EBS Electronic Broking Service 电⼦经纪服务系统EBT earning before taxation 税前盈利EC error corrected 错误更正EC export credit 出⼝信贷Ec. ex coupon ⽆息票Ec. example causa 例如ECA export credit agency 出⼝信贷机构ECG Export Credit Guarantee 出⼝信⽤担保ECI export credit insurance 出⼝信⽤保险ECR export credit refinancing 出⼝信贷再融资ECT estimated completion time 估计竣⼯时间ED ex dividend ⽆红利、除息、股利除外EDD estimated delivery date 预计交割⽇EDI electronic data interchange 电⼦数据交换EDOC effective date of change 有效更改⽇期EDP Electronic Data Processing 电⼦数据⾃理EF Exchange Fund 外汇基⾦EF export finance 出⼝融资EFT electronic funds transfer 电⼦资⾦转帐EIB Export-Import Bank 进出⼝银⾏EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment ⽉末付款EMS European Monetary System 欧洲货币体系encd. enclosed 附件encl(s). enclosure 附件End., end. endorsement 背书Entd. entered 登记⼈。
财务部门英文缩写
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。
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。
最全财务英语词汇
常用财务英语词汇ABS 资产担保证券（Asset Backed Securities的英文缩写）Accelerated depreciation 加速折旧Acceptor 承兑人；受票人；接受人Accommodation *** 融通票据；担保借据Accounts payable 应付帐款Accounts receivable 应收帐款Accrual basis 应计制；权责发生制Accrued interest 应计利息Accredited Investors 合资格投资者；受信投资人指符合美国证券交易委员(SEC)条例，可参与一般美国非公然(私募)发行的部份机构和高净值个人投资者Accredit value 自然增长值Accrediting 本金增值适用于多种工具，指名义本金在工具（如上限合约、上下限合约、掉期和互换期权）的期限内连续增长。
ACE 美国商品交易所Acid Test Ratio 酸性测验比率；速动比率Across the board 全面一致；全盘的Acting in concert 一致行动；合谋Active assets 活动资产；有收益资产Active capital 活动资本Actual market 现货市场Actuary 精算师；保险统计专家ADB 亚洲开发银行ADR 美国存股证；美国预托收据；美国存托凭证以指全球预托收(GDR)欧洲预托收据(EDR)国际预托收据(IDR)ADS 美国存托股份Ad valorem 从价；按值Affiliated company 关联公司；联营公司After date 发票后，出票后After-market 后市Age dependency (ratio) 年龄抚养比率AGM 周年大会Agreement 协议；协定All-or-none order 整批委托Allocation 分配；配置Allotment 配股Alpha (Market Alpha) 阿尔法；预期市场可得收益水平Alternative investment 另类投资American Commodities Exchange 美国商品交易所American Depository Receipt 美国存股证；美国预托收据；美国存托凭证(简称“ADR ”参见ADR栏目)American Depository Share 美国存托股份Amercian Stock Exchange 美国证券交易所American style option 美式期权Amex 美国证券交易所Amortizable intangibles 可摊销的无形资产Amortization 摊销Amsterdam Stock Exchange 阿姆斯特丹证券交易所Annual General Meeting 周年大会Annualized 年度化；按年计Annual report 年报；年度报告Anticipatory breach 预期违约Antitrust 反垄断APEC 亚太区经济合作组织(亚太经合组织)Appreciation [财产] 增值；涨价Appropriation 拨款；经费；指拨金额Arbitrage 套利；套汇；套戥Arbitration 仲裁Arm’s length transaction 公平交易Articles of Association 公司章程；组织细则At-the-money option 平价期权；等价期权ASEAN 东南亚国家同盟(东盟)Asian bank syndication market 亚洲银团市场Asian dollar bonds 亚洲美元债券Asset Allocation 资产配置Asset Backed Securities 资产担保证券（简称“ABS”）Asset Management 资产治理Asset swap 资产掉期；资产互换Assignment method 转让方法；指定分配方法ASX 澳大利亚证券交易所At-the-money 平价Auckland Stock Exchange 奥克兰证券交易所Auction market 竞价市场Authorized capital 法定股本；核准资本Authorized fund 认可基金Authorized representative 授权代表Australian Options Market 澳大利亚期权交易所Australian Stock Exchange 澳大利亚证券交易所B Back-door listing 借壳上市Back-end load 撤离费；后收用度Back office 后勤办公室Back to back FX agreement 背靠背外汇协议Balance of payments 国际收支平衡；收支结余Balance of trade 贸易平衡Balance sheet 资产负债表Balloon maturity 期末放气式偿还Balloon payment 最末期大笔还清Bank, Banker, Banking 银行；银行家；银行业Bank for International Settlements 国际结算银行Bankruptcy 破产Base day 基准日Base rate 基准利率Basel Capital Accord 巴塞尔资本协议Basis point 基点；点子Basis swap 基准掉期Bear market 熊市；股市行情看淡Bearer 持票人Bearer stock 不记名股票Behind-the-scene 未开拓市场Below par 低于平值Benchmark 比较基准Beneficiary 受益人Bermudan option 百慕大期权Best practice 最佳做法；典范做法Beta (Market beta) 贝他(系数)；市场风险指数Bills department 押汇部Bid 出价；投标价；买盘指由买方报出表示愿意按此水平买进的一个价格。
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 （ReturnOn 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研究员预期的不一样，相应的PE/G也就不一样。
但PB、PE是不会不一样的。
EPS是指每股收益。
每股收益又称每股税后利润、每股盈余，是分析每股价值的一个基础性指标。
传统的每股收益指标计算公式为：每股收益＝期末净利润÷期末总股本。
常见财务指标中英文简写
常见财务指标中英文简写财务指标是衡量企业财务状况和经营绩效的重要工具。
以下是常见财务指标的中英文简写：1. 净利润：Net Profit2. 总收入：Total Revenue3. 总成本：Total Cost4. 总资产：Total Assets5. 总负债：Total Liabilities6. 每股收益：Earnings per Share (EPS)7. 毛利率：Gross Profit Margin8. 净利润率：Net Profit Margin9. 总资产周转率：Total Asset Turnover10. 资本回报率：Return on Capital (ROC)11. 资产负债比率：Debt-to-Asset Ratio12. 速动比率：Quick Ratio13. 当期比率：Current Ratio14. 应收账款周转率：Accounts Receivable Turnover15. 存货周转率：Inventory Turnover16. 账龄分析：Aging Analysis17. 资本结构：Capital Structure18. 经营现金流量：Operating Cash Flow19. 投资现金流量：Investing Cash Flow20. 财务杠杆：Financial Leverage21. 存货周转天数：Inventory Turnover Days22. 应收账款周转天数：Accounts Receivable Turnover Days23. 资本收益率：Return on Equity (ROE)24. 总债务比率：Total Debt Ratio25. 资产净利润率：Return on Net Assets (RONA)26. 资本周转率：Capital Turnover27. 财务报表：Financial Statements28. 现金流量表：Statement of Cash Flows30. 资产负债表：Balance Sheet31. 利润率：Profit Margin32. 总股东权益：Total Equity33. 股东权益回报率：Return on Equity (ROE)34. 游离现金流量：Free Cash Flow35. 流动比率：Current Ratio36. 短期债务覆盖率：Short-term Debt Coverage Ratio37. 负债资产比率：Liabilities-to-Assets Ratio38. 资本周转周期：Capital Turnover Cycle39. 毛利率：Gross Margin40. 资产周转周期：Asset Turnover Cycle41. 营业收入：Operating Revenue42. 营业成本：Operating Cost43. 毛利：Gross Profit44. 销售费用：Selling Expenses45. 管理费用：Administrative Expenses46. 财务费用：Financial Expenses47. 营业利润：Operating Profit48. 利润总额：Total Profit49. 期初存货：Beginning Inventory50. 期末存货：Ending Inventory以上是常见财务指标的中英文简写。
财务会计英语缩写语
缩写 A A&C A.C.V a.d., a/d a/c no. a/c, A/C a/c, A/C, Acct. A/CS Pay. A/P A/P A/P A/P A/R A/R, A/CS Rec. A/S, a/s A/S，acc/s abs. Acc. Acc., Acpt. Accrd.Int Acct. Acct. Acct.No. Acct.Tit. ACT ad.val., A/V ADRS Adv. AJE Amt. Ann. ATC ATM ATM Aud. Av. B share b&b b.b. B.B., B/B B.C. b.c. b.d.i. b.e., B/E b.l., B/L b.o.m. b.o.p. b.p., B/P B.P.B b.r., B/R, B.rec. b.s., B.S.，BS, B/S B.T.T. B/B B/C B/D B/D b/d B/E 英文全称 accepted addenda and corrigenda actual cash value after date account number account current account accounts payable account paid account payable accounting period advise and pay at the rate of accounts receivable after sight account sales abstract acceptance acceptance or accepted accrued interest accountant accounting account number account title advance corporation tax ad valorem to (according value) asset depreciation range system advance adjusting journal entries amount annuity average total cost at the money Automatic Teller Machine auditor average B share bed & breakfast bearer bond bill book bank clearing blind copy both dates inclusive bill of exchange bill of lading bill of materials balance of payments bills payable bank post bill bills receivable balance sheet bank telegraphic transfer bill bought bills for collection bank draft bills discounted brought down bill of entry 中文 承兑 补遗和勘误 实际现金价值 开票后、出票后 帐户编号、帐号 往来帐户、活期存款帐户 帐户、帐目 应付帐款 已付账款 应付帐款 会计期间 付款通知 以……比例 应收帐款 见票即付 承销帐、承销清单，售货清单 摘要 往来帐户 承兑 应计利息 会计师、会计员 会计、会计学 帐户编号、帐号 帐户名称、会计科目 预扣公司税 从价 固定资产分组折旧法 预付款 调整分录 金额、总数 年金 平均总成本 仅付成本钱 自动取款机（柜员机） 审计员、审计师 平均值 B股 住宿费和早餐费 不记名债券 出纳簿 银行清算 密送的副本 包括头尾两天 汇票 提货单 用料清单 收支差额 应付票据 银行汇票 应收票据 资产负债表 银行电汇 买入票据、买入汇票 托收汇票 银行汇票 已贴现票据 转下页 报关单
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 addendaandcorrigenda补遗和勘误实际现金价值.,a/d afterdate开票后、出票后a/cno.accountnumber帐户编号、帐号a/c,A/C accountcurrent往来帐户、活期存款帐户a/c,A/C,Acct.account帐户、帐目A/CSPay.accountspayable应付帐款A/P accountpaid已付账款A/P accountpayable应付帐款A/P accountingperiod会计期间A/P adviseandpay付款通知A/R attherateof以……比例A/R,A/CSRec.accountsreceivable应收帐款A/S,a/s aftersight见票即付A/S，acc/s accountsales承销帐、承销清单，售货清单abs.abstract摘要Acc.acceptance往来帐户Acc.,Acpt.acceptanceoraccepted承兑accruedinterest应计利息Acct.accountant会计师、会计员Acct.accounting会计、会计学.accountnumber帐户编号、帐号.accounttitle帐户名称、会计科目ACT advancecorporationtax预扣公司税.,A/V advaloremto(accordingvalue)从价ADRS assetdepreciationrangesystem固定资产分组折旧法Adv.advance预付款AJE adjustingjournalentries调整分录Amt.amount金额、总数Ann.annuity年金ATC averagetotalcost平均总成本ATM atthemoney仅付成本钱ATM AutomaticTellerMachine自动取款机（柜员机）Aud.auditor审计员、审计师Av.average平均值Bshare Bshare B股b&b bed&breakfast住宿费和早餐费.bearerbond不记名债券.,B/B billbook出纳簿.bankclearing银行清算.blindcopy密送的副本bothdatesinclusive包括头尾两天.,B/E billofexchange汇票.,B/L billoflading提货单billofmaterials用料清单balanceofpayments收支差额.,B/P billspayable应付票据银行汇票.,B/R,.billsreceivable应收票据.,.，BS,B/S balancesheet资产负债表banktelegraphictransfer银行电汇B/B billbought买入票据、买入汇票B/C billsforcollection托收汇票B/D bankdraft银行汇票B/D billsdiscounted已贴现票据b/d broughtdown转下页B/E billofentry报关单b/f broughtforward承前B/L billoflading提货单B/Loriginal billofladingoriginal提货单正本B/R bankrate银行贴现率B/S billofsales卖据、出货单BA bankacceptance银行承兑汇票bal.balance余额、差额banky.bankruptcy破产、倒闭BC buyercredit买方信贷Bd.bond债券BEP breakevenpoint保本点、盈亏临界点Bfcy.Beneficiary受益人bit binarydigit两位数Bk.bank银行Bk.bankbook银行帐簿Bk.book帐册BN banknote钞票BO buyer'soption买者选择交割期的远期合同BOM beginningofmonth月初BOT balanceoftrade贸易余额BOY beginningofyear年初BR bankrate银行贴现率Brok.brokerorbrokerage经纪人或经纪人佣金BV bookvalue票面价值C cash;coupon;currency现金、息票、通货c.,Cts.cents分.charteredaccountant，chiefaccountant 特许会计师、主任（主管）会计师.commercialagent商业代理、代理商交单付款，凭单付现costaccountingstandards成本会计标准.cashbook现金簿.,.cashbook现金簿.contracredit贷方对销.cashier'scheck银行本票.cumdividend附股息报关单.clearinghouse票据交换所.customhouse海关comprehensiveincometax综合所得税.callloan短期拆放certifiedmanagementaccountant注册管理会计师.,C/O cashorder现金汇票、现金订货货到付款，交货付现注册公共会计师CertifiedPublicAccountant注册会计师.capitalstock股本analysis CostVolumeProfitanalysis本---量---利分析cashwithorder订货付款，随订单付现C/A capitalaccount资本帐户C/A currentaccount往来帐C/A currentassets流动资产c/d carrieddown过次页、结转下期c/f carryforward过次页、结转C/I certificateofinsurance保险凭证C/L currentliabilities流动负债c/o carriedover结转后期can.cancelled注销cap.capital资本CAPM capitalassetpricingmode固定资产计价模式CBD cashbeforedelivery先付款后交货CD certificateofdeposit存单CG capitalgain资本利得CG capitalgoods生产资料、资本货物Chgs charges费用Chq.cheque支票CIA certifiedinternalauditor注册内部审计员Ck.check支票CML capitalmarketline资本市场线性CMO CollateralizedMortgageObligations担保抵押贷款债务CMV currentmarketvalue现时市场价值CN consignmentnote铁路运单CN creditnote贷方通知书COBOL CommonBusinessOrientedLanguage通用商业语言Col.column帐栏Coll.collateral担保、抵押物Coll.collection托收.commission佣金conv,cv,cvt convertible可转换的、可兑换的Cor.corpus本金CP commercialpaper商业票据CPM costperthousand每一千个为单位的成本Cps.coupons息票CR cashreceipts现金收入CR currentrate当日汇率、现行汇率Cr.Credit,creditor贷记、贷方CS convertiblesecurities可转换证券CT cabletransfer电汇CT corporatetreasurer公司财务主管ctge cartage货运费、搬运费、车费CTT capitaltransfertax资本转移税curcurr current本月、当月CV convertiblesecurity可转换债券CVD countervailingduties反倾销税CY calendaryear日历年Cy.currency货币缩写英文全称中文D degree;draft 度、汇票. debitadvice 欠款报单daybook 日记帐、流水帐method discountedcashflowmethod 现金流量贴现法.,D/D demanddraft 即期汇票,.,. deadfreight 空舱费daysofgrace 宽限日数.,DR discountrate 贴现率、折扣率d/a daysafteracceptance 承兑后......日（付款）D/A depositaccount 存款帐户D/A documentagainstacceptance 承兑交单D/D documentarydraft 跟单汇票D/D DemandDraft 票汇D/d;d/d daysafterdate 出票后......日(付款) D/N debitnote 清单D/O deliveryorder 发货单D/P documentsagainstpayment 付款交单D/R. depositreceipt 存款收条D/W dockwarrant 码头仓单DBmethod decliningbalance(depreciation)method 递减余额折旧法Dd. delivered 交付DDBmethod doubledecliningbalance(depreciation)method 双倍递减余额折旧法Def. deferred 延期def. deficit 赤字、亏损Dely. delivery 交付dem. demurrage 滞期费Depr. depreciation 折旧Dft. draft 汇票diff. difference 差额Dis. discount 折扣、贴现dish'd; disheddishonored 不名誉、拒付Div. dividend;division 红利div.; divddividend 红利、股息DL directloan 直接贷款DLD deadlinedate 最后时限Dls,Dol(s); dollars 元DN datenumber 日期号DN,D/N debitnote 借记通知单DNR donotreduce 不减少Do,dto. ditto 同上、同前Doc(s) documents 凭证、单据、文件documentcode 凭证（单据）编号. documentsattached 附单据、附件Dols. dollars 美元DOR dateofrequest 要求日DP,D/P documentagainstpayment 交单付款Dr debtor 债务人DR depositreceipt 存单、存款收据Dr debit 借记、借方Dr drawer 借方DS,d/s daysaftersight(days'sight) 见票后.......日(付款) Ds,d's days 日DTC deposittakingcompany 接受存款公司DTC DepositTrustCompany 储蓄信托公司Dup,dupl duple,duplicate 副本DVP deliveryversuspayment 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&. errorsandomissionsexcepted 如有错漏，可加更正exceptasotherwisenoted 除非另有说明. exdividend 股息除外.,. errorsexcepted 如有错误，可加更正超额利润税Ea. each 每Ea. earningassets 盈利资产,有收益的资产EAT earningsaftertax 税后收益EB exbudgetary 预算外EBIT earningsbeforeinterestandincometax 税前收益EBIT earningsbeforeinterestandtax 扣除利息和税金前收益EBS ElectronicBrokingService 电子经纪服务系统EBT earningbeforetaxation 税前盈利EC errorcorrected 错误更正EC exportcredit 出口信贷Ec. excoupon 无息票Ec. examplecausa 例如ECA exportcreditagency 出口信贷机构ECG ExportCreditGuarantee 出口信用担保ECI exportcreditinsurance 出口信用保险ECR exportcreditrefinancing 出口信贷再融资ECT estimatedcompletiontime 估计竣工时间ED exdividend 无红利、除息、股利除外EDD estimateddeliverydate 预计交割日EDI electronicdatainterchange 电子数据交换EDOC effectivedateofchange 有效更改日期EDP ElectronicDataProcessing 电子数据自理EF ExchangeFund 外汇基金EF exportfinance 出口融资EFT electronicfundstransfer 电子资金转帐EIB Export-ImportBank 进出口银行EMIP equivalentmeaninvestmentperiod 等值平均投资期EMP end-ofmonthpayment 月末付款EMS EuropeanMonetarySystem 欧洲货币体系encd. enclosed 附件encl(s). enclosure 附件End.,end. endorsement 背书Entd. entered 登记人EOA effectiveonorabout 大约在.......生效EOD everyotherday 每隔一日EOM endofmonth 月底EOS endofseason 季末EOY endofyear 年终EPD earliestpossibledate 最早可能日期EPN exportpromissorynote 出口汇票EPR earningspriceratio 收益价格比率EPS earningspershare 每股收益额、每股平均收益，每股盈利额EPVI excesspresentvalueindex 超现值指数Eq. equivalent 等值ERM exchangeratemechanism 汇率机制ERS ExportRefinanceScheme 出口再融资计划ESOP EmployeeStockOwnershipPlan 职工持股计划Est. estate 财产、遗产etseq. etsequent 以下ETLT equaltoorlessthan 等于或少于ETS estimatedtimeofsailing 预计启航时间excp. excoupon 无息票exdiv. exdividend 无股息ex.; exchexchange 汇兑、况换excl. exclusive 另外、不在内Exs. expense 费用Extd. extend 展期F dealtinflat 无息交易的f. following(page) 接下页. faceamount 票面金额. fixedassets 固定资产fastascan 尽快foreignbillofexchange 外国汇票. fixedcapital 固定资本. fixedcharges 固定费用. futurecontract 远期合同免交所得税freeofcharge 免费. fullypaid 付讫.,FE,FOREX foreignexchange 外汇FAIA FellowoftheAssociationofInternationalAccountants 国际会计协会会员FASB FinancialAccountingStandardsBoards 财务会计标准委员会FAT fixedassettransfer 固定资产转移FCA FellowoftheInstituteofCharteredAccountants 特许会计师学会会员FCG foreigncurrencyguarantee 外币担保FCR forwarder'scargoreceipt 货运代理行收据fd. fund 资金FDBmethod fixedrateondecliningbalancemethod 定率递减余额折旧法FE futureexchange 远期外汇. freeofincometax 免所得税FIBC financialinstitutionbuyercreditpolicy 金融机构买方信贷险FIFO firstin,firstout 先进先出法.(stndg.) financialstanding 资信状况.(F/S) financialstatement 财务报表. financialyear 财政年度FINA followingitemsnotavailable 以下项目不可获得FIO freeinandout 自由进出FLG financeleaseguarantee 金融租赁担保flt. flat 无利息fo. folio 对折、页码FOCUS FinancialandOperationsCombinedUniformSingleReport 财务经营综合报告for'd.,fwd forward;forwarded 转递FOX FuturesandOptionsExchange 期货和期权交易所FP fullypaid 已全付的FRA forwardrateagreement 远期利率协议FRCD floatingratecertificateofdeposit 浮动利率存单freecasenochargeforcase 免费事例FREF fixedrateexportfinance 固定利率出口融资frt. forward 期货、远期合约Frt. freight 运费freightforward 运费待付frt.&grat. freightandgratuity 运费及酬金freightprepaid 运费已付FS finalsettlement 最后结算fut. futures 期货、将来FV facevalue 面值FVA fairvalueaccounting 合理价值法FWD forward(exchange)contract 远期合约FXbroker foreignexchangebroker 外汇经纪人fxd fixed 固定的FXRN fixedratenote 定息票据FY fiscalyear(financialyear) 财政（务）年度. fullypaid 全部付讫FYI foryourinformation 供您参考GA goahead 办理、可行GAAP generalAcceptedAccountingPrinciples 通用会计准则GAAS GenerallyAcceptedAuditingStandard 通用审计标准GJ generaljournal 普通日记帐GL generalledger 总分类帐GMP graduatedpaymentmortgage 递增付款按揭GP grossprofit 毛利GR grossrevenue 毛收入GS grosssales 销售总额GTM goodthismonth 本月有效GTW goodthisweek 本星期有效正当持票人HCA historicalcostaccounting 历史成本会计HIBOR HongKongInterbankOfferedRate 香港银行同业拆借利率hifo highest-in,first-out 高入先出法HIRCS highinterestratecurrencies 高利率货币Hon'd honored 如期支付的I&A inventoryandallocations 库存和分配. intangibleassets 无形资产. invoicebook 发票簿invoicebookinward 购货发票簿invoicebookoutward 销货发票簿. insufficientfund 存款不足. inwardremittance 汇入款项I/F insufficientfunds 存款不足I/T incometax 所得税IAS InternationalAccountingStandard 国际会计标准IBBR interbankbidrate 银行间报价利率IBNR incurredbutnotreported 已发生未报告IBOR inter-bankofferedrate 银行间的拆借利率ICONs indexcurrencyoptionnotes 指数货币期权票据ICOR incrementalcapital-outputratio 资本-产出增量比IDB industrialdevelopmentbond 工业发展债券IDC intangibledevelopmentcost 无形开发成本IDR internationaldepositaryreceipt 国际寄存单据ILC irrevocableletterofcredit 不可撤销信用证incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inlandhaulage 内陆运输费用INLO inlieuof 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. invoicewithdocumentattached 附提货单的发票Inv't.,invt. inventory 存货IOU Ioweyou 借据IOV inter-officevoucher 内部传票IPN industrialpromissorynote 工业汇票IPO initialpublicoffering 首次发售股票IR InlandRevenue 国内税收IRA individualretirementaccount 个人退休金帐户IRA interestrateagreement 利率协议IRR interestraterisk 利率风险IRR internalrateofreturn 内部收益率irred. irredeemable 不可赎回的IRS interestrateswap 利率调期IT informationtechnology 信息技术ITC investmenttaxcredit 投资税收抵免IV investmentvalue 投资价值J.,Jour. journal 日记帐.,J/A jointaccount 联合（共管）帐簿journalday-book 分类日记帐. journalvoucher 分录凭单J/A jointaccount 共同帐户J/F,j/f journalfolio 日记帐页数. knockeddownprice 成交价格L&D lossanddamage 损失和损坏L.&D. loansanddiscounts 放款及贴现L.,Led. ledger 分类帐. liquidassets 流动资产. lumpsum 一次付款总额L/F ledgerfolio 分类帐页数L/M listofmaterials 材料清单L/T leadtime 交付周期LC，L/C letterofcredit 信用证LG letterofguarantee 保函Li. liability 负债lifo,LIFO lastin,firstout 后进先出法LIRCs lowinterestratecurrencies 低利率货币LP linearprogramming 线性规划LRP limitedrecourseproject 有限追索项目LRPF limitedrecourseprojectfinancing 有限追索项目融资LT longterm 长期M maturedbond 到期的债券M mega- 百万M milli- 千分之一m million 百万. memorandumbook 备忘录. maturitydate 到期日.,M/D memorandumofdeposit 存款(放）单. mutualfunds 共同基金. moneymarket 货币市场. moneyorder 邮汇M/a,MA myaccount 本人帐户M/C marginalcredit 信贷限额,限界信贷m/c metalliccurrency 金属货币M/D memorandumofdeposit 存款单M/d monthsafterdeposit 出票后......月M/P monthsafterpayment 付款后......月M/s monthsofsight 见票后.......月M/T mailtransfer 信汇Mat. maturity 到期日Max.,max maximum 最大量MBB mortgage-backedbonds 抵押支持的债券MBO managementbyobjectives 目标管理MCA mutualcurrencyaccount 共同货币帐户MCP mixedcreditprogram 混合信贷计划MEI marginalefficiencyofinvestment 投资的边际效率mem. memorandum 备忘录MERM multilateralexchangeratemodel 多边汇率模型MF mezzaninefinancing 过渡融资microonemillionthpart 百万分之一min minimum 最低值、最小量MIP monthlyinvestmentplan 月度投资计划MLR minimumlendingrate 最低贷款利率MLTG medium-and-long-termguarantee 中长期担保MMDA moneymarketdepositaccount 货币市场存款帐户MO,. moneyorder 汇票mo. month 月Mos. months 月Mrge.(mtg.) mortgage 抵押MRJ materialsrequisitionjournal 领料日记帐MRP monthlyreportofprogress 进度月报MT mediumterm 中期mthly monthly 每月MTN medium-termnote 中期票据notavailable 暂缺n. net 净值. netassets 净资产. non-acceptance 不承兑. notabene 注意. netdebt 净债务. nodate 无日期. non-delivery 未能到达. netearnings 净收益. noeffects 无效. notenough 不足notelsewherespecified 未另作说明. netgain 纯收益. netincome 净收益. netinterest 净利息. netloss 净损失. noname 无签名. notespayable 应付票据netquickassets 速动资产净额. notesreceivable 应收票据nosufficientfund 存款不足. networth 净值. netyield 净收益N/C netcapital 净资本N/F nofund 无存款N/P netprofit 净利N/R noresponsibility 无责任N/S、notsufficientfunds 存款不足NA notapplicable 不可行NC nocharge 免费ND nextdaydelivery 第二天交割NDA netdomesticasset 国内资产净值NE. noeffects 无存款.,. negotiableinstruments 流通票据negb. negotiable 可转让的、可流通的. netproceeds 净收入NFD nofixeddate 无固定日期NFS notforsale 非卖品NH notheld 不追索委托NIAT netincomeaftertax 税后净收益NIFO nextin,firstout 次进先出法nil nothing 无NIM netinterestmargin 净息差NIT negativeincometax 负所得税NL noload 无佣金NM nomarks 无标记noa/c noaccount 无此帐户NO.(no.) number 编号、号数NOP netopenposition 净开头寸NOWa/c negotiableorderofwithdrawal 可转让存单帐户NP noprotest 免作拒付证书NPC nominalprotectioncoefficient 名义保护系数NPL non-performingloan 不良贷款NPVmethod netpresentvaluemethod 净现值法NSFcheck nosufficientfundcheck 存款不足支票NTA nettangibleassets 有形资产净值ntl notimelost 立即NWC networkingcapital 净流动资本NX notexceeding 不超过.，O/B orderbook 订货簿.，. omissionexcepted 遗漏除外. oceanfreight 海运费O/a onaccount 赊帐o/a onaccountof 记入......帐户O/d ondemand 见票即付o/d,.,. overdrawn 透支O/s outstanding 未清偿、未收回的OA openaccount 赊帐、往来帐OAAS operationalaccountingandanalysissystem 经营会计分析制OB otherbudgetary 其他预算OBV on-balancevolume 持平数量法OD overdraft 透支OEC originalequipmentcost 设备原值OFC openforcover 预约保险OI originalissue 原始发行OII overseasinvestmentinsurance 海外投资保险ok. allcorrect 全部正确opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OVA overheadvarianceanalysis 间接费用差异分析OW offerwanted 寻购启示P paidthisyear 该年（红利）已付P&Iclause protectionandindemnityclause 保障与赔偿条款P&L profitandloss 盈亏，损益. postalorder 汇票. personalaccount;privateaccount 个人账户、私人账户.,perann. perannum 每年pettycashbook 零用现金簿货到付款payableonreceipt 货到付款. paybackperiod （投资的）回收期P/A privateaccount 私人帐户P/Eratio price-eaningsratio 收益率P/N promissorynote 期票，本票P/P postedprice (股票等)的牌价PAC putandcall 卖出和买入期权PAYE payasyouearn 所得税预扣法PAYE payasyouenter 进入时支付PBT profitbeforetaxation 税前利润pd paid 已付PF projectfinance 项目融资PFD preferredstock 优先股PMO postalmoneyorder 邮政汇票POR payonreturn 收益Ppd. prepaid 预付PR paymentreceived 付款收讫PS postscript 又及PV parvalue;presentvalue 面值；现值Q. quantity 数量. quodvide(whichsee) 参阅. query 查核quad. quadruplicate 一式四份中的一份R Roptionnottraded 没有进行交易的期权r. rate 比率R. response;registered;return 答复；已注册；收益. runningdays=consecutivedays 连续日R/A refertoacceptor 洽询（汇票）承兑人R/D refertodrawer 请给出票人，（银行）洽询出票人RAM diverseannuitymortgage 逆向年金抵押RAN revenueanticipationnote 收入预期债券RB regularbudget 经常预算rcvd. received 已收到re. withreferenceto 关于recd. Received 收到REER realeffectiveexchangerate 实效汇率REVOLVER revolvingletterofcredit 循环信用证RM remittance 汇款ROA returnonasset 资产回报率ROC returnoncapital 资本收益率ROE ratioofequity 股本利润率ROE returnonequity 股本回报率ROI returnoninvestment 投资收益ROP registeredoptionprincipal 记名期权本金ROS ratioofsales 销售利润率ROS returnonsales 销售收益率RSVP pleasereply 请回复Rto ratio 比率RTO roundtripoperation 往返作业S splitorstockdivided 拆股或股息SA semi-annualpayment 半年支付SAA specialarbitrageaccount 特别套作账户SAB specialassessmentbond 特别估价债券SB shortbill 短期国库券；短期汇票SC suppliercredit 卖方信贷SCF suppliercreditfinance 卖方信贷融资SCIRR specialCIRR 特别商业参考利率SCL securitycharacteristicline 证券特征线SD standarddeduction 标准扣除额SDBL sightdraft,billofladingattached 即期汇票，附带提货单SDR straightdiscountrate 直线贴现率SE shareholders'equity 股东产权sec. section 部分SF sinkingfund 偿债基金SFS SummaryFinancialStatements 财务报表概要sgd. signed 已签署Shr. share 股份SLC standbyLC 备用信用证SMA specialmiscellaneousaccount 特别杂项账户SOYD sumoftheyear'sdigitsmethod 年数加总折旧法SPS specialpurposesecurities 特设证券Sq. square 平方；结清ss semis,onehalf 一半ST shortterm 短期. sightdraft 即期汇票STB specialtaxbond 特别税债务Std. standard 本价STIP short-terminsurancepolicy 短期保险单Stk. stock 存货sund. sundries 杂货，杂费. trialbalance 试算表. traveler'scheck 旅行支票. telegraphmoneyorder 电汇票telegraphictransferbought 买入电汇telegraphictransfersold 卖出电汇TA totalasset 全部资产，资产TA tradeacceptance 商业承兑票据TA transferagent 过户转账代理人TB treasurybond,treasurybill 国库券，国库债券TBDpolicy tobedeclaredpolicy 预保单，待报保险单TBL throughbilloflading 联运提单，直达提单TBV trustborrowervehicle 信托借款人工具（公司）TCI tradecreditinsurance 贸易信用保险TD timedeposit 定期存款TDR TreasuryDepositReceipt 国库券存据TL timeloan;totalloss 定期贷款；总损失TN treasurynote 国库券TR telegramrestante;trustreceipt 留交电报；信托收据TT,T/T telegraphictransfer 电汇. unitofaccount 记账单位，记价单位U/A underwritingaccount 保险帐户u/c. undercharge 不足的价钱，少讨的价钱UHF ultrahighfrequency 超高频UIT UnitInvestmentTrust 单位投资信托unrevd. unreceived 未收到的USIT UnitShareInvestmentTrust 单位股投资信托UUE useuntilexhausted 用完为止VAT valueaddedtax 增值税VD volumedeleted 勾销的数量Vid. vide-see 参阅VTC VotingTrustCertificate 股东投票权信托证书.,. withoutcharge 免费W/Tax withholdingtax 预扣税WACC weightedaveragecostofcapital 加权平均资本成本WCG workingcapitalguarantee 流动资金担保WD whendistributed （股票）发售时交割X ex-interest 无利息. exall 无所有权益.,xb，exbonus 不附（本期）红利.,. excoupon 无息债券. exdistribution 不包括（下期股息或红利）分配.,. exdividend 未付红利. exprespaye-extramessagepaid 额外通讯费付讫；已令函奉上XB extrabudgetary 预算外的X-Dis ex-distribution 无分销XI,,int. exinterest 利息除外XL extralarge;extralong 特大；特长YB yrbkyearbook 年报，年鉴YLD yield 收益yr year;your 年；你的YTC yieldto(first)call 至通知赎回时收益YTM yieldtomaturity 全期收益，到期收益ZBA zerobracketamount 零基数预算法ZBB zero-basedbudgeting 零基数预算法，免税金额，免征点ZR zerocouponissue 零息发行zswk thisweek 本周。
研报中常见英文缩写名词解释：EPS、ROE、PE、PB、PEG、CAGR
研报中常见英文缩写名词解释：EPS、ROE、PE、PB、PEG、CAGR研报小知识，最常用的英文缩写名词解释。
我们平时读研报时，经常遇到一些财务专有名词，有用户反馈对部分财务专用名词理解不清晰，特准备本文档，普及基础知识。
说明：有些名词如果深入解释，可能需要长篇大论。
比如,如果彻底解释清楚PE的各种计算方法和延伸知识，绝对不是本篇小文能完成的。
本文只做最基础的科普。
本篇小文只提供个人认为最常见的一些专用名词，小范围科普。
一：EPS 每股收益 Earnings Per Share计算方式：每股收益＝利润/总股数含义：1、基本反映了公司每一股所具有的当前获利能力。
2、考察每股收益历年的变化，是研究公司经营业绩变化最简单明了的方法。
3、公司的利润是通过会计制度核算的收益。
中国会计制度核算的利润比国际通用的会计制度核算的利润高。
说明：几乎每篇个股研报都必须会出现的词语，券商的分析报告的逻辑也是：通过预测这个股票的每股收益，再同行业对比PE或和历史上该股的市盈率PE（下文会介绍）,给出个股的目标价格。
二：ROE 净资产收益率Rate of Return on Common Stockholders’ Equity该指标来自杜邦分析法，最初是美国杜邦公司用来快速分析一个公司的盈利能力的，由于太好用了，逐渐在全世界范围内普及通用。
简单来说：你买余额宝最高的是收益率4%，现在2%左右。
买P2P高风险的理财产品收益率是8%左右，最高的时候12%+。
如果你把一个公司当做一个理财产品，他能够给你提供的收益率是多少？给大家一些直观感受，贵州茅台年ROE一直在20%-30%；招商银行年ROE在15%-20%；比亚迪年ROE去年7%；计算方式：净资产收益率= 税后利润/净资产含义：1、净资产收益率可衡量公司对股东投入资本的利用效率。
三：PE市盈率 Price to Earning Ratio计算方式：市盈率= 股票的价格/每股收益注：比股票的价格一般为一个固定周期内的价格，通常为12个月。