财务缩写
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。
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。
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。
[参考实用]财务缩写
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AbbreviationFullName中译ACAlternatingCurrent交流电A/CAccount科目A/PAccountsPayable应付帐款A/RAccountsReceivable应收帐款ABCActivityBasedCosting作业制成本会计ABMActivityBasedManagement作业制成本管理ACHAutomatedClearinghouse自动票据交换所ACH.%AchievementRatio达标率ACTActual实际ACTGAccounting会计ADJ.Adjustment调整ADMAdminstration管理ADRAmericanDepositaryReceipt美国存托凭证AESAsset&EquipmentManagementSystem资产设备管理体系AFAnnualForecast年度预测AMHAutomationMaterialHandling自动物料处理AMTAmount金额/数量ASPAverageSellingPrice平均售价ASSYAssemblyProduct组合产品ATMAutomaticTellerMachine自动柜员机AVGAverage平均AUPAverageUnitPrice平均售价B/LBackLight背景光源B/LBillofLading提单B/SBalanceSheet资产负债表BABankersAcceptance银行承兑汇票BCRBusinessCardReader名片阅读机BEPBreakEvenPoint损益两平点BIOSBasicInput/outputSystem基本输出入系统BNSBusinessManagementSystem经营管理体系BODBoardofDirector董事会BOMBillofMaterial材料用量清单BondCorporateBond公司债BPCSBusinessProductionControlSystem BPRBusinessProcessRe-engineering企业流程改造BTOBuildToOrder接单后生产BUBusinessUnit事业部BUDBudget预算C.A.P.D.Check,Action,Plan,DoC/DClockDisplay时钟显示器CADComputerAidedDesign计算机辅助设计CAEComputerAidedEngineering计算机辅助工程CAGRCompoundAverageGrowthRate平均复合成长率CAMComputerAidedManufacturing计算机辅助制造CAPMCapitalAssetsPricingModel资本资产计价模式CAPPComputerAidedProcessPlanning计算机辅助制程规划CBConvertibleBond可转换公司债CBCCentralBankofChina台湾中央银行CCARCustomerComplainedAnalysisReport客户抱怨分析报告表CCCCashConversionCycleCCRCustomerComplainedReport客户抱怨报告表CEMContractElectronicManfactureCEOChiefEGecutiveOfficer执行长CFOChiefFinancialOfficer财务长CIFCost,Insurance&Freight运费、保险费在内条件CIMComputerIntegratedManufacturingSystem计算机整合制造系统CIOChiefInformationOfficer信息长CISCorporateIdentitySystem企业识别系统CISContactImageSensor接触式影像传感器CHIPSCleaningHouseInterbankPaymentSystem纽约票据交换所银行间支付制度CMContributionMargin边际贡献CMOSComplementaryMetal-oGideSemiconductor互补金属氧化半导体CODCashOnDelivery交货付现COGSCostofGoodsSold销货成本CPCommercialPaper商业本票CPACertifiedPublicAccountant会计师CPIConsumerPriceIndeG消费者物价指数CRCheckRequest请款单CRARCustomerReplacementAnalysisRequest客户换货分析报告表CRPCostReductionProgram(Planning)降低成本方案(计划) CRTCathodeRayTube映像管CSCCustomerSpecificationCopy客户规格书CSCNCustomerSpecificationChangeNotice客户规格变更通知单CTOConfigureToOrder顾客化生产CUMCumulative累积CWQCCompanyWideQualityControl全公司质量管理C&FCost&Freight运费在内条件D/ADocumentsagainstAcceptance承兑交单D/GDownGrade次级品D/ODeliveryOrder送货单D/PDocumentsagainstPayment付款交单DCDirectCurrent直流电DCNDesignChangeNotice设计变更单DCFDiscountedCashFlow折现后之现金流量Dept.Department部DFDeliveredForward远期外汇DIFDifference差异DISInteractiveIntegratedSystem交谈整合系统DIV.Division处DJIADowJonesIndustryAverage道琼工业指数DLDirectLabor直接人工DOADelegationofAuthorization核决权限DOADeathonArrivalDOHDaysOnHand DPODaysonPayableOutstanding应付帐款周转天数DPPMDefectPartsPerMillion DPSDividendpershare每股股利DRODaysonReceivableOutstanding应收帐款周转天数DRPDistributionRequirementsPlanning DSTNDouble-layerSuperTwistNematic DVDDigitalVersatileDisk数位激光视盘片DVTDesignVerificationTest设计验证试验EAEngineeringAutomation工程自动化EBElectronicBank电子银行ECBEuropeanCentralBank欧洲中央银行ECBEuropeanConvertibleBond欧洲美元可转换公司债ECNEngineeringChangeNotice工程规格变更单EDIElectronicDocumentInterchange电子文件交换系统EDPElectronicDataProcessing电子数据处理EISEGecutiveInformationSystem主管决策系统EPSEarningsper(Common)Share(普通股)每股盈余ERPEnterpriseResourcePlanning企业资源规划ESOPEmployeeStockOptionPlan员工股票分红计划EVAEconomicValueAdded经济附加价值EVTEngineeringVerificationTest工程验证试验EGp.EGpenses费用F/GFinishedGoods制成品FAFactoryAutomation工厂自动化FASFleGibleAssemblySystem弹性装配系统FASBFinancialAccountingStandardBoard美国财务会计准则委员会FCFiGedCosts固定成本FCPForeignCurrencyPurchasing外购(系统)FCSTForecast预测FEDFederalReserveBoard美国联邦准备局FINFinance财务管理体系FMEAFailureMode&EffectAnalysis失效模式效应分析FMSFleGibleManufacturingSystem弹性制造系统FNSFinancialManagementSystem财务管理体系FOBFreeOnBoard船上交货价格条件FOCFreeofCharge免费FOMCFederalOpenMarketCommittee美国联邦公开市场操作委员会FRNFloatingRateNotes浮动利率债券FGForeignEGchange外汇FYIForyourinformation请参考G&AGeneral&AdministrativeEGpenses销管费用GAAPGeneralAcceptedAccountingPrinciple一般公认会计原则GDPGrossDomesticProduct国内生产毛额GDRGlobalDepositaryReceipt全球存托凭证GNPGrossNationalProduct国民生产毛额GPMGrossProfitMargin销货毛利GR.Growth成长GSMGlobalsystemforMobile泛欧式行动电话GUIGraphicalUserInterface使用者图形接口GUIGovernmentUniformInvoice统一发票HAHomeAutomation家庭自动化HDTVHighDefinitionTV高画质电视HQHeadquarter企业总部HRHumanResource人力资源HRDHumanResourceDepartment人力资源部HTMLHyperteGtMarkupLanguage超文件炼结语文IATIncomeAfterTaG(NetIncome)税后净利IBITIncomeBeforeInterest&TaG减除所得税及利息费用前之纯益IBTIncomeBeforeTaG税前净利IDLIndirectLabor间接人工IDPIntegratedDataProcessingSystem数据处理系统IFIRInitialFieldIncidentRate起始不良率IMFInternationalMontaryFund国际货币基金IMPIndirectMaterialPurchasing间接材料(系统) IMSInformationManagementSystem信息管理系统Inv.Inventory存货IOUIOweYou=CP商业本票IPInternetProtocol网络通讯协议IPOInitialPublicOffering首次公开发行IRRInternalRateofReturn内部报酬率IR/PTRInfrared,PhotoTransistors红外线发光二极管IRSInternalReserveService美国国税局I/SIncomeStatement损益表IS&SInformationSystem&Service信息系统服务ISDNIntegratedServicesDigitalNetwork整合数字服务网络。
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。
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。
财务缩写
For personal use only in study and research; not for commercial useAbbreviation ? Full Name ? 中译AC ? Alternating Current ? 交流电A/C ? Account ? ? 科目A/P ? Accounts Payable ? 应付帐款A/R ? Accounts Receivable ? 应收帐款ABC ? Activity Based Costing ? 作业制成本会计ABM ? Activity Based Management ? 作业制成本管理ACH ? Automated Clearinghouse ? 自动票据交换所ACH. % ? Achievement Ratio ? 达标率ACT ? Actual ? 实际ACTG ? Accounting ? 会计ADJ. ? Adjustment ? 调整ADM ? Adminstration ? 管理ADR ? American Depositary Receipt ? 美国存托凭证AES ? Asset & Equipment Management System ? 资产设备管理体系AF ? Annual Forecast ? 年度预测AMH ? Automation Material Handling ? 自动物料处理AMT ? Amount ? 金额/数量ASP ? Average Selling Price ? 平均售价ASSY ? Assembly Product ? 组合产品ATM ? Automatic Teller Machine ? 自动柜员机AVG ? Average ? 平均AUP ? Average Unit Price ? 平均售价B/L ? Back Light ? 背景光源B/L ? Bill of Lading ? 提单B/S ? Balance Sheet ? 资产负债表BA ? Bankers Acceptance ? 银行承兑汇票BCR ? Business Card Reader ? 名片阅读机BEP ? Break Even Point ? 损益两平点BIOS ? Basic Input/output System ? 基本输出入系统BNS ? Business Management System ? 经营管理体系BOD ? Board of Director ? 董事会BOM ? Bill of Material ? 材料用量清单Bond ? Corporate Bond ? 公司债BPCS ? Business Production Control System ?BPR ? Business Process Re-engineering ? 企业流程改造BTO ? Build To Order ? 接单后生产BU ? Business Unit ? 事业部BUD ? Budget ? 预算? Check, Action, Plan, Do ?C/D ? Clock Display ? 时钟显示器CAD ? Computer Aided Design ? 计算机辅助设计CAE ? Computer Aided Engineering ? 计算机辅助工程CAGR ? Compound Average Growth Rate ? 平均复合成长率CAM ? Computer Aided Manufacturing ? 计算机辅助制造CAPM ? Capital Assets Pricing Model ? 资本资产计价模式CAPP ? Computer Aided Process Planning ? 计算机辅助制程规划CB ? Convertible Bond ? 可转换公司债CBC ? Central Bank of China ? 台湾中央银行CCAR ? Customer Complained Analysis Report ? 客户抱怨分析报告表CCC ? Cash Conversion Cycle ?CCR ? Customer Complained Report ? 客户抱怨报告表CEM ? Contract Electronic Manfacture ?CEO ? Chief Executive Officer ? 执行长CFO ? Chief Financial Officer ? 财务长CIF ? Cost, Insurance & Freight ? 运费、保险费在内条件CIM ? Computer Integrated Manufacturing System ? 计算机整合制造系统CIO ? Chief Information Officer ? 信息长CIS ? Corporate Identity System ? 企业识别系统CIS ? Contact Image Sensor ? 接触式影像传感器CHIPS ? Cleaning House Interbank Payment System ? 纽约票据交换所银行间支付制度CM ? Contribution Margin ? 边际贡献CMOS ? Complementary Metal-oxide Semiconductor ? 互补金属氧化半导体COD ? Cash On Delivery ? 交货付现COGS ? Cost of Goods Sold ? 销货成本CP ? Commercial Paper ? 商业本票CPA ? Certified Public Accountant ? 会计师CPI ? Consumer Price Index ? 消费者物价指数CR ? Check Request ? 请款单CRAR ? Customer Replacement Analysis Request ? 客户换货分析报告表CRP ? Cost Reduction Program (Planning) ? 降低成本方案(计划)CRT ? Cathode Ray Tube ? 映像管CSC ? Customer Specification Copy ? 客户规格书CSCN ? Customer Specification Change Notice ? 客户规格变更通知单CTO ? Configure To Order ? 顾客化生产CUM ? Cumulative ? 累积CWQC ? Company Wide Quality Control ? 全公司质量管理C&F ? Cost & Freight ? 运费在内条件D/A ? Documents against Acceptance ? 承兑交单D/G ? Down Grade ? 次级品D/O ? Delivery Order ? 送货单D/P ? Documents against Payment ? 付款交单DC ? Direct Current ? 直流电DCN ? Design Change Notice ? 设计变更单DCF ? Discounted Cash Flow ? 折现后之现金流量Dept. ? Department ? 部DF ? Delivered Forward ? 远期外汇DIF ? Difference ? 差异DIS ? Interactive Integrated System ? 交谈整合系统DIV. ? Division ? 处DJIA ? Dow Jones Industry Average ? 道琼工业指数DL ? Direct Labor ? 直接人工DOA ? Delegation of Authorization ? 核决权限DOA ? Death on Arrival ?DOH ? Days On Hand ?DPO ? Days on Payable Outstanding ? 应付帐款周转天数DPPM ? Defect Parts Per Million ?DPS ? Dividend per share ? 每股股利DRO ? Days on Receivable Outstanding ? 应收帐款周转天数DRP ? Distribution Requirements Planning ?DSTN ? Double-layer Super Twist Nematic ?DVD ? Digital Versatile Disk ? 数位激光视盘片DVT ? Design Verification Test ? 设计验证试验EA ? Engineering Automation ? 工程自动化EB ? Electronic Bank ? 电子银行ECB ? European Central Bank ? 欧洲中央银行ECB ? European Convertible Bond ? 欧洲美元可转换公司债ECN ? Engineering Change Notice ? 工程规格变更单EDI ? Electronic Document Interchange ? 电子文件交换系统EDP ? Electronic Data Processing ? 电子数据处理EIS ? Executive Information System ? 主管决策系统EPS ? Earnings per (Common) Share ? (普通股)每股盈余ERP ? Enterprise Resource Planning ? 企业资源规划ESOP ? Employee Stock Option Plan ? 员工股票分红计划EVA ? Economic Value Added ? 经济附加价值EVT ? Engineering Verification Test ? 工程验证试验Exp. ? Expenses ? 费用F/G ? Finished Goods ? 制成品FA ? Factory Automation ? 工厂自动化FAS ? Flexible Assembly System ? 弹性装配系统FASB ? Financial Accounting Standard Board ? 美国财务会计准则委员会FC ? Fixed Costs ? 固定成本FCP ? Foreign Currency Purchasing ? 外购(系统)FCST ? Forecast ? 预测FED ? Federal Reserve Board ? 美国联邦准备局FIN ? Finance ? 财务管理体系FMEA ? Failure Mode & Effect Analysis ? 失效模式效应分析FMS ? Flexible Manufacturing System ? 弹性制造系统FNS ? Financial Management System ? 财务管理体系FOB ? Free On Board ? 船上交货价格条件FOC ? Free of Charge ? 免费FOMC ? Federal Open Market Committee ? 美国联邦公开市场操作委员会FRN ? Floating Rate Notes ? 浮动利率债券FX ? Foreign Exchange ? 外汇FYI ? For your information ? 请参考G&A ? General & Administrative Expenses ? 销管费用GAAP ? General Accepted Accounting Principle ? 一般公认会计原则GDP ? Gross Domestic Product ? 国内生产毛额GDR ? Global Depositary Receipt ? 全球存托凭证GNP ? Gross National Product ? 国民生产毛额GPM ? Gross Profit Margin ? 销货毛利GR. ? Growth ? 成长GSM ? Global system for Mobile ? 泛欧式行动电话GUI ? Graphical User Interface ? 使用者图形接口GUI ? Government Uniform Invoice ? 统一发票HA ? Home Automation ? 家庭自动化HDTV ? High Definition TV ? 高画质电视HQ ? Headquarter ? 企业总部HR ? Human Resource ? 人力资源HRD ? Human Resource Department ? 人力资源部HTML ? Hypertext Markup Language ? 超文件炼结语文IAT ? Income After Tax (Net Income) ? 税后净利IBIT ? Income Before Interest & Tax ? 减除所得税及利息费用前之纯益IBT ? Income Before Tax ? 税前净利IDL ? Indirect Labor ? 间接人工IDP ? Integrated Data Processing System ? 数据处理系统IFIR ? Initial Field Incident Rate ? 起始不良率IMF ? International Montary Fund ? 国际货币基金IMP ? Indirect Material Purchasing ? 间接材料(系统)IMS ? Information Management System ? 信息管理系统Inv. ? Inventory ? 存货IOU ? I Owe You = CP ? 商业本票IP ? Internet Protocol ? 网络通讯协议IPO ? Initial Public Offering ? 首次公开发行IRR ? Internal Rate of Return ? 内部报酬率IR/PTR ? Infrared, Photo Transistors ? 红外线发光二极管IRS ? Internal Reserve Service ? 美国国税局I/S ? Income Statement ? 损益表IS&S ? Information System & Service ? 信息系统服务ISDN ? Integrated Services Digital Network ? 整合数字服务网络ISP ? Internet Service Provider ? 网络服务供货商IT ? Information Technology ? 信息科技ITD ? Inventory Turnover Days ? 存货周转天数JIT ? Just in Time ? 实时管理KPI ? Key Performance Indicator ? 主要绩效指标L/C ? Letter of Credit ? 信用状LAMP ? LED Lamp ? 指示灯LAN ? Local Area Network ? 局域网络LBO ? Leverage Buyout ?LCD ? Liquid Crystal Display ? 液晶显示器LCM ? Lower of Cost or Market ? 成本市价熟低法LDM ? Local Direct Material ? 内购直材(系统)LED ? Light Emitting Diodes ? 发光二极管LIBOR ? London Interbank Offered Rate ? 伦敦银行间拆款利率LRR ? Lot Reject Rate ? 批量退货数M/O ? Manfacturing Order ? 工单M&A ? Merger & Acquisitions ? 购并MA ? Mechanical Automation ? 机械工具自动化MBA ? Master of Business Administration ? 企管硕士MBO ? Management by Objective ? 目标管理MBWA ? Management By Walking Around ? 走动管理MCN ? Management Change Notice ? 管理规格变更通知MF ? Monthly Forecast ? 月预测数MFG ? Manufacturing ? 制造MIS ? Management Information System ? 管理情报系统MKS ? Marketing Management System ? 营销管理体系MKT ? Marketing ? 营销MLS ? Material Management System ? 资材管理体系MRP ? Material Requirements Planning ? 物料需求计划MRPII ? Manufacturing Resource Planning ? 制造资源计划MTH ? Monthly ? 每月MTL ? Material ? 材料MVT ? Manufacturing Verification Test ? 制造验证试验N/D ? Numeric Display ? 数字显示器N/P ? Notes Payable ? 应付票据N/R ? Notes Receivable ? 应收票据NAFTA ? North American Free Trade Agreement ? 北美自由贸易协议NASDAQ ? National Association of Securities Dealers Automated Quotation ? 那斯达克指数NBR ? Number ? 数字NDA ? Non-Disclosure Agreement ? 保密协定NDF ? Non-Delivered Forward ? 无本金交割远期外汇NIF ? Note Issuance Facility ? 筹资NPPR ? New Product Production Request ? 新产品生产需求单NPS ? New Product R&D Management System ? 新产品开发管理体系NPV ? Net Present Value ? 净现值NSB ? Net Sales Billing ? 实际销货金额NUB ? Net Unit Billing ? 实际出货量NYSE ? New York Stock Exchange ? 纽约证券交易所O/A ? Open Account ? 赊帐O/E ? Other Expenses ? 营业外支出O/H ? Overhead ? 制造费用O/I ? Other Income ? 营业外收入O/T ? Over time ? 加班OA ? Office Automation ? 办公室自动化OAY ? Overall Yield ? 全线良率OBU ? Off-shore Banking Unit ? 境外金融单位ODM ? Original Design Manufacturing ? 代设计(设计技术与原厂相同) OEM ? Original Equipment Manufacturing ? 代工OHRP ? Organization Human Resource Planing ?OI ? Operating Income ? 营业净利OP ? Organization Profit ? 组织利润OPP ? OPTO Product ?OPD ? OPTO Device ?ORG ? Organization ? 组织OTB ? Operation Transfer Billing ? 产质(UTS*U/P)OTP ? Operation Transfer Price ? 内部转拨价P&L ? Profit & Loss ? 损益? Plan, Do, Check, Action ?P.O. ? Purchase Order ? 采购单P/C ? Photocoupler ? 光耦合器P/E ? Price Earning Ratio ? 本益比P/R ? Purchase Request ? 请购单PA ? Process Automation ? 制程自动化PA ? Performance Assessment ? 绩效考评PAT ? Profit After Tax ? 税后净利PBX ? Private Branch Exchange ? 电话交换机PDA ? Personal Digital Analyzer ? 个人数字处理器PDP ? Plasma Display Panel ? 电浆显示板PEN ? Penetration ? 渗透率PLC ? Product Life Cycle ? 产品生命周期PLS ? Personnel Management System ? 人事管理体系PMS ? Production & Management System ? 生产制造管理体系PPH ? Piece Per Hour ? 每小时产量PPM ? Parts per Million ? 每百万中不良率(质量指针)PP&E ? Plant, Property, and Equipment ? 固定资产PTT ? Prototype Verification Test ? 原型机验证试验QBR ? Quarterly Business Review ? 每季营运评估QCC ? Quality Control Circle ? 品管圈QCN ? Quality Control Change Notice ? 品管规格变更单QLS ? Quality Management System ? 质量管理体系QMU ? Quality Management Unit ? 质量管理单位QRA ? Quality, Reliability & Assurance ? 品管R. GP ? Realized Gross Profit ? 已实现销货毛利R/M ? Receiver Module ? 光电接收器RDR ? Research & Design Program Request ? 新产品开发需求单RM ? Raw Materials ? 原料REPO ? Repurchase Agreement ? 附买回协定RFC ? Request For Change ? 变更申请RMA ? Returned Merchandise Authorization ? 退货授权RML ? Returned Merchandise List ? 退货清单ROA ? Return on Assets ? 资产报酬率ROE ? Return on Equity ? 股东权益报酬率ROI ? Return on Investment ? 投资报酬率ROM ? Read-only Memory ? 只读存储器RONA ? Return on Net Assets ? 净资产报酬率ROS ? Return on Sales ? 毛利率R&D ? Research & Development ? 研究与发展S.O. ? Sales Order ? 销售订单SBU ? Strategic Business Unit ? 策略事业单位SCM ? Suply Chain Management ? 供应炼管理SCP ? Supply Chain Planning ?SEC ? Security Exchange Commission ? 证管会SEMI ? Semi Finished Goods ? 半成品SG&A ? Selling, Federal & Administrative Expense ? 销管费用SMT ? Surface Mount Technology ? 表面黏着技术SMD ? Surfact Mount Device ? 表面黏着产品SOP ? Standard Operation Procedure ? 标准作业程序SPO ? Seasonal Public Offering ? 公开现金增资SPS ? Switching Mode Power Supply ? 交换式电源供应器SPV ? Special Purpose Vehicle ?SR ? Shipping Request ? 出货需求单STN-LCD ? Super Twisted Nematic Liquid Crystal Display ? 超扭转液晶显示器SWIFT ? Society For World wide Interbank Financial Telecommunciations ? 环球银行财务电信协会SWR ? Special Work Request ? 特殊工作委任单T/O ? Turn Over ? 周转T/T ? Telegraphic Transfer ? 电汇TA ? Total Automation ? 全面自动化TAM ? Total Available Market ?TECN ? Temporary Engineering Change Notice ? 工程规格暂行变更单TFT-LCD ? Thin Film Transistor Liquid Crystal Display ? 薄膜晶体管液晶显示器TQC ? Total Quality Control ? 全面质量管理TQCN ? Total Quality Change Notice ? 品管规格暂行变更单TTL ? Total ? 总数U/P ? Unit Price ? 单位价格USB ? Universal Serial Bus ? 通用串行埠UTS ? Unit to Stock ? 入库量VAR. ? Variance ? 差异数VAT ? Value Added Tax ? 加值型营业税VBM ? Value Based Management ? 价值管理VC ? Variable Costs ? 变动成本VQCR ? Vendor Quality Complain Request ? 厂商物料质量不良联络书WACC ? Weighted Average Cost of Capital ? 加权平均资金成本WAIR ? Weighted Average Interest Rate ? 加权平均借款利率W/H ? Warehouse ? 仓库WAN ? Wide Area Network ? 广域网络WIP ? Work in Process ? 在制品WTO ? World Trade Organization ? 世界贸易组织WW ? Worldwide ? 全球WWW ? World Wide Web ? 全球信息网YTD ? Year-to-Date ? 到目前为止之累积数YTM ? Yield to Maturity ? 到期值利率CurrenciesANG ? Neth. Antilles Guilder ? 荷兰基尔德CHF ? Swiss Franc ? 瑞士法郎CNY/RMB ? Chinese Renminbi ? 人民币DEM ? German Mark ? 德国马克ECU ? European Currency Unit ? 欧洲通货单位FRF ? French Franc ? 法国法郎GBP ? British Pound Contrib ? 英镑HKD ? Hong Kong Dollar ? 港币ITL ? Italian Lira ? 意大利里拉JPY ? Japanese Yen ? 日圆KRW ? Korean Won ? 韩圜MYR ? Malaysian Ringgit ? 马来西亚币PHP ? Philippine Peso ? 菲律宾披索SEK ? Swedish Krona ? 瑞典币SGD ? Singapore Dollar ? 新币THB/BHT ? Thai Baht ? 泰铢TWD/NTD ? Taiwan Dollar ? 新台币USD ? U.S. Dollar ? 美元仅供个人用于学习、研究；不得用于商业用途。
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。
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Abbreviation Full Name 中译AC Alternating Current 交流电A/C Account 科目A/P Accounts Payable 应付帐款A/R Accounts Receivable 应收帐款ABC Activity Based Costing 作业制成本会计ABM Activity Based Management 作业制成本管理ACH Automated Clearinghouse 自动票据交换所ACH. % Achievement Ratio 达标率ACT Actual 实际ACTG Accounting 会计ADJ. Adjustment 调整ADM Adminstration 管理ADR American Depositary Receipt 美国存托凭证AES Asset & Equipment Management System 资产设备管理体系AF Annual Forecast 年度预测AMH Automation Material Handling 自动物料处理AMT Amount 金额/数量ASP Average Selling Price 平均售价ASSY Assembly Product 组合产品ATM Automatic Teller Machine 自动柜员机AVG Average 平均AUP Average Unit Price 平均售价B/L Back Light 背景光源B/L Bill of Lading 提单B/S Balance Sheet 资产负债表BA Bankers Acceptance 银行承兑汇票BCR Business Card Reader 名片阅读机BEP Break Even Point 损益两平点BIOS Basic Input/output System 基本输出入系统BNS Business Management System 经营管理体系BOD Board of Director 董事会BOM Bill of Material 材料用量清单Bond Corporate Bond 公司债BPCS Business Production Control SystemBPR Business Process Re-engineering 企业流程改造BTO Build To Order 接单后生产BU Business Unit 事业部BUD Budget 预算C.A.P.D. Check, Action, Plan, DoC/D Clock Display 时钟显示器CAD Computer Aided Design 计算机辅助设计CAE Computer Aided Engineering 计算机辅助工程CAGR Compound Average Growth Rate 平均复合成长率CAM Computer Aided Manufacturing 计算机辅助制造CAPM Capital Assets Pricing Model 资本资产计价模式CAPP Computer Aided Process Planning 计算机辅助制程规划CB Convertible Bond 可转换公司债CBC Central Bank of China 台湾中央银行CCAR Customer Complained Analysis Report 客户抱怨分析报告表CCC Cash Conversion CycleCCR Customer Complained Report 客户抱怨报告表CEM Contract Electronic ManfactureCEO Chief Executive Officer 执行长CFO Chief Financial Officer 财务长CIF Cost, Insurance & Freight 运费、保险费在内条件CIM Computer Integrated Manufacturing System 计算机整合制造系统CIO Chief Information Officer 信息长CIS Corporate Identity System 企业识别系统CIS Contact Image Sensor 接触式影像传感器CHIPS Cleaning House Interbank Payment System 纽约票据交换所银行间支付制度CM Contribution Margin 边际贡献CMOS Complementary Metal-oxide Semiconductor 互补金属氧化半导体COD Cash On Delivery 交货付现COGS Cost of Goods Sold 销货成本CP Commercial Paper 商业本票CPA Certified Public Accountant 会计师CPI Consumer Price Index 消费者物价指数CR Check Request 请款单CRAR Customer Replacement Analysis Request 客户换货分析报告表CRP Cost Reduction Program (Planning) 降低成本方案(计划)CRT Cathode Ray Tube 映像管CSC Customer Specification Copy 客户规格书CSCN Customer Specification Change Notice 客户规格变更通知单CTO Configure To Order 顾客化生产CUM Cumulative 累积CWQC Company Wide Quality Control 全公司质量管理C&F Cost & Freight 运费在内条件D/A Documents against Acceptance 承兑交单D/G Down Grade 次级品D/O Delivery Order 送货单D/P Documents against Payment 付款交单DC Direct Current 直流电DCN Design Change Notice 设计变更单DCF Discounted Cash Flow 折现后之现金流量Dept. Department 部DF Delivered Forward 远期外汇DIF Difference 差异DIV. Division 处DJIA Dow Jones Industry Average 道琼工业指数DL Direct Labor 直接人工DOA Delegation of Authorization 核决权限DOA Death on ArrivalDOH Days On HandDPO Days on Payable Outstanding 应付帐款周转天数DPPM Defect Parts Per MillionDPS Dividend per share 每股股利DRO Days on Receivable Outstanding 应收帐款周转天数DRP Distribution Requirements PlanningDSTN Double-layer Super Twist NematicDVD Digital Versatile Disk 数位激光视盘片DVT Design Verification Test 设计验证试验EA Engineering Automation 工程自动化EB Electronic Bank 电子银行ECB European Central Bank 欧洲中央银行ECB European Convertible Bond 欧洲美元可转换公司债ECN Engineering Change Notice 工程规格变更单EDI Electronic Document Interchange 电子文件交换系统EDP Electronic Data Processing 电子数据处理EPS Earnings per (Common) Share (普通股)每股盈余ERP Enterprise Resource Planning 企业资源规划ESOP Employee Stock Option Plan 员工股票分红计划EVA Economic Value Added 经济附加价值EVT Engineering Verification Test 工程验证试验Exp. Expenses 费用F/G Finished Goods 制成品FA Factory Automation 工厂自动化FAS Flexible Assembly System 弹性装配系统FASB Financial Accounting Standard Board 美国财务会计准则委员会FC Fixed Costs 固定成本FCP Foreign Currency Purchasing 外购(系统)FCST Forecast 预测FED Federal Reserve Board 美国联邦准备局FIN Finance 财务管理体系FMEA Failure Mode & Effect Analysis 失效模式效应分析FMS Flexible Manufacturing System 弹性制造系统FNS Financial Management System 财务管理体系FOB Free On Board 船上交货价格条件FOC Free of Charge 免费FOMC Federal Open Market Committee 美国联邦公开市场操作委员会FRN Floating Rate Notes 浮动利率债券FX Foreign Exchange 外汇FYI For your information 请参考G&A General & Administrative Expenses 销管费用GAAP General Accepted Accounting Principle 一般公认会计原则GDP Gross Domestic Product 国内生产毛额GDR Global Depositary Receipt 全球存托凭证GNP Gross National Product 国民生产毛额GPM Gross Profit Margin 销货毛利GR. Growth 成长GSM Global system for Mobile 泛欧式行动电话GUI Graphical User Interface 使用者图形接口GUI Government Uniform Invoice 统一发票HA Home Automation 家庭自动化HDTV High Definition TV 高画质电视HQ Headquarter 企业总部HR Human Resource 人力资源HRD Human Resource Department 人力资源部HTML Hypertext Markup Language 超文件炼结语文IAT Income After Tax (Net Income) 税后净利IBIT Income Before Interest & Tax 减除所得税及利息费用前之纯益IBT Income Before Tax 税前净利IDL Indirect Labor 间接人工IDP Integrated Data Processing System 数据处理系统IFIR Initial Field Incident Rate 起始不良率IMF International Montary Fund 国际货币基金IMP Indirect Material Purchasing 间接材料(系统)IMS Information Management System 信息管理系统Inv. Inventory 存货IOU I Owe You = CP 商业本票IP Internet Protocol 网络通讯协议IPO Initial Public Offering 首次公开发行IRR Internal Rate of Return 内部报酬率IR/PTR Infrared, Photo Transistors 红外线发光二极管IRS Internal Reserve Service 美国国税局I/S Income Statement 损益表IS&S Information System & Service 信息系统服务ISDN Integrated Services Digital Network 整合数字服务网络ISP Internet Service Provider 网络服务供货商IT Information Technology 信息科技ITD Inventory Turnover Days 存货周转天数JIT Just in Time 实时管理KPI Key Performance Indicator 主要绩效指标L/C Letter of Credit 信用状LAMP LED Lamp 指示灯LAN Local Area Network 局域网络LBO Leverage BuyoutLCD Liquid Crystal Display 液晶显示器LCM Lower of Cost or Market 成本市价熟低法LDM Local Direct Material 内购直材(系统)LED Light Emitting Diodes 发光二极管LIBOR London Interbank Offered Rate 伦敦银行间拆款利率LRR Lot Reject Rate 批量退货数M/O Manfacturing Order 工单M&A Merger & Acquisitions 购并MA Mechanical Automation 机械工具自动化MBA Master of Business Administration 企管硕士MBO Management by Objective 目标管理MBWA Management By Walking Around 走动管理MCN Management Change Notice 管理规格变更通知MF Monthly Forecast 月预测数MFG Manufacturing 制造MIS Management Information System 管理情报系统MKS Marketing Management System 营销管理体系MKT Marketing 营销MLS Material Management System 资材管理体系.. MRP Material Requirements Planning 物料需求计划MRPII Manufacturing Resource Planning 制造资源计划MTH Monthly 每月MTL Material 材料MVT Manufacturing Verification Test 制造验证试验N/D Numeric Display 数字显示器N/P Notes Payable 应付票据N/R Notes Receivable 应收票据NAFTA North American Free Trade Agreement 北美自由贸易协议NASDAQ National Association of Securities Dealers Automated Quotation 那斯达克指数NBR Number 数字NDA Non-Disclosure Agreement 保密协定NDF Non-Delivered Forward 无本金交割远期外汇NIF Note Issuance Facility 筹资NPPR New Product Production Request 新产品生产需求单NPS New Product R&D Management System 新产品开发管理体系NPV Net Present Value 净现值NSB Net Sales Billing 实际销货金额NUB Net Unit Billing 实际出货量NYSE New York Stock Exchange 纽约证券交易所O/A Open Account 赊帐O/E Other Expenses 营业外支出O/H Overhead 制造费用O/I Other Income 营业外收入O/T Over time 加班OA Office Automation 办公室自动化OAY Overall Yield 全线良率OBU Off-shore Banking Unit 境外金融单位ODM Original Design Manufacturing 代设计(设计技术与原厂相同) OEM Original Equipment Manufacturing 代工OHRP Organization Human Resource PlaningOI Operating Income 营业净利OP Organization Profit 组织利润OPP OPTO ProductOPD OPTO DeviceORG Organization 组织OTB Operation Transfer Billing 产质(UTS*U/P)OTP Operation Transfer Price 内部转拨价P&L Profit & Loss 损益P.D.C.A. Plan, Do, Check, ActionP.O. Purchase Order 采购单P/C Photocoupler 光耦合器P/E Price Earning Ratio 本益比P/R Purchase Request 请购单PA Process Automation 制程自动化PA Performance Assessment 绩效考评PAT Profit After Tax 税后净利PBX Private Branch Exchange 电话交换机PDA Personal Digital Analyzer 个人数字处理器PDP Plasma Display Panel 电浆显示板PEN Penetration 渗透率PLC Product Life Cycle 产品生命周期PLS Personnel Management System 人事管理体系PMS Production & Management System 生产制造管理体系PPH Piece Per Hour 每小时产量PPM Parts per Million 每百万中不良率(质量指针)PP&E Plant, Property, and Equipment 固定资产PTT Prototype Verification Test 原型机验证试验QBR Quarterly Business Review 每季营运评估QCC Quality Control Circle 品管圈QCN Quality Control Change Notice 品管规格变更单QLS Quality Management System 质量管理体系QMU Quality Management Unit 质量管理单位QRA Quality, Reliability & Assurance 品管R. GP Realized Gross Profit 已实现销货毛利R/M Receiver Module 光电接收器RDR Research & Design Program Request 新产品开发需求单RM Raw Materials 原料REPO Repurchase Agreement 附买回协定RFC Request For Change 变更申请RMA Returned Merchandise Authorization 退货授权RML Returned Merchandise List 退货清单ROA Return on Assets 资产报酬率ROE Return on Equity 股东权益报酬率ROI Return on Investment 投资报酬率ROM Read-only Memory 只读存储器RONA Return on Net Assets 净资产报酬率ROS Return on Sales 毛利率R&D Research & Development 研究与发展S.O. Sales Order 销售订单SBU Strategic Business Unit 策略事业单位SCM Suply Chain Management 供应炼管理SCP Supply Chain PlanningSEC Security Exchange Commission 证管会SEMI Semi Finished Goods 半成品SG&A Selling, Federal & Administrative Expense 销管费用SMT Surface Mount Technology 表面黏着技术SMD Surfact Mount Device 表面黏着产品SOP Standard Operation Procedure 标准作业程序SPO Seasonal Public Offering 公开现金增资SPS Switching Mode Power Supply 交换式电源供应器SPV Special Purpose VehicleSR Shipping Request 出货需求单STN-LCD Super Twisted Nematic Liquid Crystal Display 超扭转液晶显示器SWIFT Society For World wide Interbank Financial Telecommunciations 环球银行财务电信协会SWR Special Work Request 特殊工作委任单T/O Turn Over 周转T/T Telegraphic Transfer 电汇TA Total Automation 全面自动化TAM Total Available MarketTECN Temporary Engineering Change Notice 工程规格暂行变更单TFT-LCD Thin Film Transistor Liquid Crystal Display 薄膜晶体管液晶显示器TQC Total Quality Control 全面质量管理TQCN Total Quality Change Notice 品管规格暂行变更单TTL Total 总数U/P Unit Price 单位价格USB Universal Serial Bus 通用串行埠UTS Unit to Stock 入库量VAR. Variance 差异数VAT Value Added Tax 加值型营业税VBM Value Based Management 价值管理VC Variable Costs 变动成本VQCR Vendor Quality Complain Request 厂商物料质量不良联络书WACC Weighted Average Cost of Capital 加权平均资金成本WAIR Weighted Average Interest Rate 加权平均借款利率W/H Warehouse 仓库WAN Wide Area Network 广域网络WIP Work in Process 在制品WTO World Trade Organization 世界贸易组织WW Worldwide 全球WWW World Wide Web 全球信息网YTD Year-to-Date 到目前为止之累积数YTM Yield to Maturity 到期值利率CurrenciesANG Neth. Antilles Guilder 荷兰基尔德CHF Swiss Franc 瑞士法郎CNY/RMB Chinese Renminbi 人民币DEM German Mark 德国马克ECU European Currency Unit 欧洲通货单位FRF French Franc 法国法郎GBP British Pound Contrib 英镑HKD Hong Kong Dollar 港币ITL Italian Lira 意大利里拉JPY Japanese Yen 日圆KRW Korean Won 韩圜MYR Malaysian Ringgit 马来西亚币PHP Philippine Peso 菲律宾披索SEK Swedish Krona 瑞典币SGD Singapore Dollar 新币THB/BHT Thai Baht 泰铢TWD/NTD Taiwan Dollar 新台币USD U.S. Dollar 美元。