财务会计英语缩写语

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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。

财务英语缩写语

财务会计英语缩写语
缩写 a/c no. Acct.No. b.o.m. b.o.p. B/L original BO BOM BOT BOY Brok. C.O., C/O c.o.d, C.O.D. C.W.O. c/o CMO COBOL Col. Coll. Coll. Com. comm. conv, cv, cvt Cor. D.C.F. method D.O.G. D/O DB method DDB method Dls, Dol(s); Do, dto. Doc(s) Doc. code doc. att. Dols. DOR E&O.E. e.a.o.n. EDOC EOA EOD EOM EOS EOY ESOP F.O.C. F.X., FE, FOREX FDB method FIFO FIO fo. FOCUS for'd., fwd FOX FX broker HIBOR hifo Hon'd I.B.O. IBOR 英文全称 account number account number bill of materials balance of payments bill of lading original buyer's option beginning of month balance of trade beginning of year broker or brokerage cash order cash on delivery cash with order carried over Collateralized Mortgage Obligations Common Business Oriented Language column collateral collection commission convertible corpus discounted cash flow method days of grace delivery order declining balance (depreciation) method double declining balance (depreciation) method dollars ditto documents document code documents attached dollars date of request errors and omissions excepted except as otherwise noted effective date of change effective on or about every other day end of month end of season end of year Employee Stock Ownership Plan free of charge foreign exchange fixed rate on declining balance method first in, first out free in and out folio Financial and Operations Combined Uniform Single Report forward; forwarded Futures and Options Exchange foreign exchange broker Hong Kong Interbank Offered Rate highest-in, first-out honored invoice book outward inter-bank offered rate 中文帐户编号、帐号帐户编号、帐号用料清单收支差额提货单正本买者选择交割期的远期合同月初贸易余额年初经纪人或经纪人佣金现金汇票、现金订货货到付款，交货付现订货付款，随订单付现结转后期担保抵押贷款债务通用商业语言帐栏担保、抵押物托收佣金可转换的、可兑换的本金现金流量贴现法宽限日数发货单递减余额折旧法双倍递减余额折旧法元同上、同前凭证、单据、文件凭证（单据）编号附单据、附件美元要求日如有错漏，可加更正除非另有说明有效更改日期大约在.......生效每隔一日月底季末年终职工持股计划免费外汇定率递减余额折旧法先进先出法自由进出对折、页码财务经营综合报告转递期货和期权交易所外汇经纪人香港银行同业拆借利率高入先出法如期支付的销货发票簿银行间的拆借利率

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。

[参考实用]财务缩写

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。

财务术语对应缩写

a remittee 收款人（即汇款领取人） a remitter 寄款人 abatement 扣减 ability to borrow 借款能力 ability to pay支付能力 ability to repay loan 偿还借款能力 above norm 限额以上above par value 高于票面价值absorption cost 全部成本accelerated amortization 加速摊销 accelerated payment 加速支付 accept 接受，承兑 accept to pay 承兑 acceptable 可接受的 acceptable price 可接受价格acceptable principle 公认的原则 acceptance 接受，承兑，认可、认付 acceptance bank 承兑银行 acceptance bill 承兑票据 acceptance commission 承兑手续费 acceptance contract 承兑合同 acceptance credit 承兑信用 acceptance letter of credit 承兑信用证 acceptance payable 应付承兑汇票 acceptance rate 票据贴现率 accepted 接受的，已承兑的 accepted bill 已承兑票据 accepted check 保付支票 accepted letter of credit 已承兑信用证accommodation 通融 accommodation bill 空头汇票 account 帐户，会计科目 account balance 帐户余额 account current 往来帐目 account number 账户编号 account of budiness 营业报告书、损益计算表 account payable 应付帐、应付未付帐应付帐款account receivable 应收帐款、应收帐、应收未收帐 account rendered 借贷细帐、交验帐account sales 销货帐 account stated 明细帐account title 会计科目 accountant 会计师 account-book 会计薄、帐薄 accounting 会计，会计学 accounting benefits 会计利益 accounting classification 会计科目分类 accounting cycle 会计循环、会计周期accounting depreciation 帐面折旧accounting documents 会计凭证accounting entry 会计分录 accounting equation 会计方程式 accounting firm 会计事务所 accounting information 会计信息 accounting manager 会计主管 accounting period 会计期间 accounting policies 会计政策 accounting principle 会计准则accounting statement 会计报表 accounting system 会计系统 accounting treatment 会计处理 accounting year 会计年度 accounts 账项 accounts receivable 应收账款 accrued 应计的 accrued expense 应计费用 accrued expenses payable 应计未付费用 accrued income 应计收入 accrued interest on bonds 应计债券利息 accrued interest on investment 应计投资利息 accrued liability 应计负债 accrued profit 应计利润 accrued taxes 应计税款 accumulated 累计的 accumulated allowance 累计准备金accumulated amount 累计额accumulated depreciation 累计折旧accumulated earnings 积累收益、累计收益 accumulated funds 公积金 accumulated net income 累计净收益accumulated profit 累计利润accumulating 累计的accumulating capital 累计资本 accumulating losses 累计损失 accumulation account 累积帐户accured interest patable 应计未付利 acid ratio 流动比率 acquiring enterprise 购方企业acquisition （公司间的）收购，获得acquisition agreement 收购协议acquisition approach 收购方法 acquisition cost 购置成本、收购成本 acquisition criteria 收购标准 acquisition price 收购价格 acquisition process 收购过程acquisition program 收购程序 acquisition value 购置价值 actual 现实的，实际的actual assets 实际资产 actual capital 实际资本 actual cash value 实际现金价值 actual cost 实际成本 actual depreciation 实际折旧 actual value 实际价值add 增加 add-back 加回 added 增加的 added value tax 增值税 additional 附加的，额外的 additional budget 追加预算 additional charge 附加费、附加费用 additional credit 追加信用additional earnings 额外收入additional L/C 追加信用证additional local tax 附加地方税 additional mark on 额外加成 additional paid-in capital 追加股本金、溢缴资本 additional wage 附加工资 additions of fixed assets 固定资产扩建 add-on interest 追加利息 adequate 适当的，适度的 adjunctaccounts 附加账户 adjustable 可调整的 adjusted 调整后的 adjusted base 调整后基数adjusted tax basis 已调整税基adjusting jumble entry 调整分录adjustment accounts 调整账户 adjustment of account 账项调整 adjustment ofprice 价格调整 adjustment of yield 对收益的调整 administration cost 管理费用administrative expense 管理费用，行政费用，办公费用 advance 预付、放款 advanceaccount 预付帐户advance charge 预付费用advance payment 预先付款advance received 暂收款 advance to supplier 预付账款 adverse 逆的 adverse balance 贸易逆差，收支赤字advertising costs 广告费用 advisory expense 咨询费 after-tax income税后收入 after-tax profit 税后利润 after-tax rate 税后利率 age-life method 按使用年限折旧法 agency commission 代理手续费 agency contract 代理合同agency fee 代理费 aggregate 总计，总合，合计 aggregate amount 总金额 aggregatebalance 综合平衡 aggregate earnings value 总收益值 aggregate income 收入总额aggregate investment 投资总额 aggregate losses 累计损失 aggregate rents 合计租金aggregate risk 合计风险agreement 协议、契约、合同alien property 外国财产alienation 转让 allocated cost 已分摊成本 allocation 分配，分摊allocation offinance income 财务收益分配 allocation of market 市场分配 allocation of shares 股金分配allotment 拨款allowable cost 成本开支范围allowance method 备抵法all-purpose financial statement 通用财务报表 amendment 修改 amortization 摊销，摊还，分期偿还 amortization fund 偿债基金 amortization of loan 分期偿还贷款amortization schedule 摊销表 amortize 摊销 amount 数量，总额，合计 amount guaranteed 担保额 amount of credit 信用证金额 amount of investment 投资额amount of recourse 求偿金额 amount of sales 销售额 analysis 分析 analyticalmodel 分析模型 annual 年度的 annual accounting 年度决算 annual audit 年度审计 annual balance sheet 年终决算表 annual budget 年度预算 annual earnings 年收益 annual financial report 年度财务报告 annual interest 年息 annual payment 年分期付款 annual profit 年利润 annual revenue 年营业收入annual summary 年度汇总表 antedated cheque 到期支票 anticipated 预期 anticipated cost method 预期成本法anticipated cost valuation 预期成本估计anticipated interest 预期利息application 申请 application right 认购权 apportionment 分摊，分派 appraisal评估，鉴定appraisal handbook 评估手册appraisal of real estate 不动产评估appraisal procedure 评估方法appraisal report 评估报告appraiser 评估师appraisers 评估人员appreciation 增值approach 方法appropriation 拨款arbitrage 套汇、套价、公断交易率 archival 档案 arrears 滞付、拖欠、尾数款未付article 条款，章程，文章 assess 评估（评估资产或税款，确定税款） assessment 评定税额，资产评估 assessment of duty 定税 assessment of loss 估损assessor 估税员，估价人 asset 资产 asset account 资产帐户 asset depreciation range 资产折旧幅度asset disposal 资产处置asset holdings 资产持有量asset inventory shorts 资产盘亏asset inventory surplus 资产盘盈 asset liability ratio 资产负债比率asset retirement 资产报废 asset revaluation 资产重估 asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点assettracking 资产跟踪 asset value per share 每股资产值 asset-backed financing 资产支持型融资 assets account 资产帐户 assets change statement 资产变动表 assets disposal 资产处置 assets management 资产管理 assets out of accounts 帐外资产assets structure 资产结构 assets turnover ratio 资产周转比率 assignable L/C 可转让信用证assignment 转让，转让证书assignment of property 产权转让assignor 转让人assigns 受让人at par 平价，按票面价值attachment 查封attachment ledger 查封帐册 auction 拍卖 audit 审计 audit certificate 审计证书audit Law 审计法 auditing firm 审计公司 auditor 审计师 authorized 法定的，经审定的 authorized agent 全权代理人 authorized bank 指定银行，授权银行 authorized capital 法定资本 authorized representative 受权代表 authorized stock 核定股份auxiliary account 辅助帐户available 可用的，可得到的 available assets 可用资产available resources 可用资源 average 平均数 average asset life 平均资产寿命average cost 平均成本 average earned ratio 平均收益率 average index number 平均指数average rate of profit 平均利润率average rate of return 平均报酬率avoidable cost 可避免成本 bad 坏的 bad account 坏帐，呆帐bad debt loss 坏帐损失bad debt recovey 呆坏帐收回 bad debts 坏账 bad title 失效产权 balance 余额，结余，差额，平衡 balance budget 平衡预算 balance sheet 资产负债表balance sheet accounts 资产负债账户 balance sheet audit 资产负债表审计 bank 银行 bank account 银行帐户 bank account balance 银行存款余额 bank balance sheet 银行财务状况表bank credit 银行信贷 bank debt 银行债务 bank discount rate 银行贴现率 bank interest 银行利息 bank line 银行信用额度 bank loan 银行借款 bank rate 银行贴现率bank’s buying rate 银行买价bank’s selling rate 银行卖价 bankers L/C 银行信用证banking institution 金融机构bankrupt’s assets 破产者的财产bankruptcy administrator 破产管理人bargain 议价，讨价还价 basic 基本的，基础basic account 基本帐户basic accounting unit 基本核算单位 bear account 空头帐户bearer cheque 不记名支票 below par 低于票面价值beneficiaries 受益人 benefit 利益，受益，福利，津贴 benefit fund for employees 职工福利基金 benefit program 福利计划 benefited 受益的 benefited party 受益方 bid bond 投标押金 bid price 买方出价 big-ticket items 大额项目 bill 票据，帐单，发票，钞票 bill and collect 开票和收款bill at usance 远期汇票bill on demand 即期汇票bill receivable account 应收票据账户。

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。

[终稿]会计科目英文缩写

会计科目英文缩写一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人V erifier填表人Preparer记账符号DR:debit record (借记)CR:credit recrod(贷记)二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment减：长期债权投资减值准备Less: Impairment for long-term debt investment 减：委托贷款减值准备Less: Provision for entrusted loan receivable 长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress 在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease –Unguaranteed residual values 融资租赁——应收融资租赁款Finance lease –Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets 递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者（或股东）权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year 其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners’Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资损失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者（或股东）权益合计Total Equity负债及所有者（或股东）权益合计Total Liability & Equity三、利润及利润分配表Income statement and profit appropriation 一）、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二）、主营业务利润（亏损以“—”填列）Gross Profit ( - means loss) 加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用Selling & Distribution expense管理费用G&A expense财务费用Finance expense三）、营业利润（亏损以“—”填列）Profit from operation ( - means loss) 加：投资收益（亏损以“—”填列）Add: Investment income 补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less: Non-operating expense四、利润总额（亏损总额以“—”填列）Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资损失Add: Unrealised investment losses五、净利润（净亏损以“—”填列）Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus reserves提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund提取储备基金Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润Profit available for owners' distribution减：应付优先股股利Less: Appropriation of preference share's dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital八、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1．出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investment s2．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 policies4．会计估计变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting estimates 5．债务重组损失Losses from debt restructuring。

会计英语常用简称

会计英语常用简称以下是会计英语常用的简称：1. GAAP：通用会计准则（Generally Accepted Accounting Principles）2. IFRS：国际财务报告准则（International Financial Reporting Standards）3. FASB：金融会计准则委员会（Financial Accounting Standards Board）4. IRS：美国国内税务局（Internal Revenue Service）5. CPA：注册会计师（Certified Public Accountant）6. CFO：首席财务官（Chief Financial Officer）7. AR：应收账款（Accounts Receivable）8. AP：应付账款（Accounts Payable）9. COGS：销售成本（Cost of Goods Sold）10. NOL：税前亏损（Net Operating Loss）11. EBITDA：息税折旧及摊销前利润（Earnings Before Interest, Taxes, Depreciation, and Amortization）12. ROI：投资回报率（Return on Investment）13. P&L：损益表（Profit and Loss）14. A/R：应收款项（Accounts Receivable）15. A/P：应付款项（Accounts Payable）16. FIFO：先进先出法（First In, First Out）17. LIFO：后进先出法（Last In, First Out）18. OPEX：运营成本（Operating Expenses）19. CAPEX：资本支出（Capital Expenditures）20. EBIT：息税前利润（Earnings Before Interest and Taxes）。

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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EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOM end of month 月底EOS end of season 季末EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPR earnings price ratio 收益价格比率EPS earnings per share 每股收益额、每股平均收益，每股盈利额EPVI excess present value index 超现值指数Eq. equivalent 等值ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、遗产et seq. et sequent 以下ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间ex cp. ex coupon 无息票ex div. ex dividend 无股息ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内Exs. expense 费用Extd. extend 展期F dealt in flat 无息交易的f. following (page) 接下页F. A. face amount 票面金额F.A. fixed assets 固定资产fast as can 尽快foreign bill of exchange 外国汇票F.C. fixed capital 固定资本F.C. fixed charges 固定费用F.C. future contract 远期合同F.I.T free of income tax 免交所得税free of charge 免费F.P. fully paid 付讫F.X., FE, FOREX foreign exchange 外汇FAIA Fellow of the Association of InternationalAccountants国际会计协会会员FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FCA Fellow of the Institute of CharteredAccountants特许会计师学会会员FCG foreign currency guarantee 外币担保FCR forwarder's cargo receipt 货运代理行收据fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FE future exchange 远期外汇Fi.t. free of income tax 免所得税FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) financial standing 资信状况fin. stat. (F/S) financial statement 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出FLG finance lease guarantee 金融租赁担保flt. flat 无利息fo. folio 对折、页码FOCUS Financial and Operations Combined UniformSingle Report财务经营综合报告for'd., fwd forward; forwarded 转递FOX Futures and Options Exchange 期货和期权交易所FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. forward 期货、远期合约Frt. freight 运费Frt. fwd freight forward 运费待付frt.& grat. freight and gratuity 运费及酬金Frt.ppd freight prepaid 运费已付FS final settlement 最后结算fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) contract 远期合约FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GJ general journal 普通日记帐GL general ledger 总分类帐GMP graduated payment mortgage 递增付款按揭GP gross profit 毛利GR gross revenue 毛收入GS gross sales 销售总额GTM good this month 本月有效GTW good this week 本星期有效H. in D. C. holder in due course 正当持票人HCA historical cost accounting 历史成本会计HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法HIRCS high interest rate currencies 高利率货币Hon'd honored 如期支付的I&A inventory and allocations 库存和分配I.A. intangible assets 无形资产I.B. invoice book 发票簿invoice book inward 购货发票簿invoice book outward 销货发票簿I.F. insufficient fund 存款不足I.R. inward remittance 汇入款项I/F insufficient funds 存款不足I/T income tax 所得税IAS International Accounting Standard 国际会计标准IBBR interbank bid rate 银行间报价利率IBNR incurred but not reported 已发生未报告IBOR inter-bank offered rate 银行间的拆借利率ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本-产出增量比IDB industrial development bond 工业发展债券IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据ILC irrevocable letter of credit 不可撤销信用证incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知inv.doc.,attach. invoice with document attached 附提货单的发票Inv't., invt. inventory 存货IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IR Inland Revenue 国内税收IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IT information technology 信息技术ITC investment tax credit 投资税收抵免IV investment value 投资价值J., Jour. journal 日记帐J.A., J/A joint account 联合（共管）帐簿journal day-book 分类日记帐J.V. journal voucher 分录凭单J/A joint account 共同帐户J/F, j/f journal folio 日记帐页数K.D. knocked down price 成交价格L&D loss and damage 损失和损坏L.&D. loans and discounts 放款及贴现L., Led. ledger 分类帐L.A. liquid assets 流动资产l.s. lump sum 一次付款总额L/F ledger folio 分类帐页数L/M list of materials 材料清单L/T lead time 交付周期LC，L/C letter of credit 信用证LG letter of guarantee 保函Li. liability 负债lifo, LIFO last in,first out 后进先出法LIRCs low interest rate currencies 低利率货币LP linear programming 线性规划LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资LT long term 长期M matured bond 到期的债券M mega- 百万M milli- 千分之一m million 百万M.B. memorandum book 备忘录M.D. maturity date 到期日M.D.,M/D memorandum of deposit 存款(放）单M.F. mutual funds 共同基金M.M. money market 货币市场M.O. money order 邮汇M/a, MA my account 本人帐户M/C marginal credit 信贷限额,限界信贷m/c metallic currency 金属货币M/D memorandum of deposit 存款单M/d months after deposit 出票后......月M/P months after payment 付款后......月M/s months of sight 见票后.......月M/T mail transfer 信汇Mat. maturity 到期日Max., max maximum 最大量MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型MF mezzanine financing 过渡融资micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保MMDA money market deposit account 货币市场存款帐户MO,M.O. money order 汇票mo. month 月Mos. months 月Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRP monthly report of progress 进度月报MT medium term 中期mthly monthly 每月MTN medium-term note 中期票据n.a not available 暂缺n. net 净值N.A. net assets 净资产N.A. non-acceptance 不承兑N.B. nota bene 注意N.D. net debt 净债务n.d. no date 无日期n.d. non-delivery 未能到达N.E. net earnings 净收益n.e. no effects 无效n.e. not enough 不足not elsewhere specified 未另作说明N.G. net gain 纯收益N.I. net income 净收益N.I. net interest 净利息N.L. net loss 净损失N.N. no name 无签名N.P. notes payable 应付票据net quick assets 速动资产净额N.R. notes receivable 应收票据no sufficient fund 存款不足N.W. net worth 净值N.Y. net yield 净收益N/C net capital 净资本N/F no fund 无存款N/P net profit 净利N/R no responsibility 无责任N/S、not sufficient funds 存款不足NA not applicable 不可行NC no charge 免费ND next day delivery 第二天交割NDA net domestic asset 国内资产净值NE. no effects 无存款Neg.Inst., N.I. negotiable instruments 流通票据negb. negotiable 可转让的、可流通的net. p. net proceeds 净收入NFD no fixed date 无固定日期NFS not for sale 非卖品NH not held 不追索委托NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税NL no load 无佣金NM no marks 无标记no a/c no account 无此帐户NO. (no.) number 编号、号数NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户NP no protest 免作拒付证书NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法NSF check no sufficient fund check 存款不足支票NTA net tangible assets 有形资产净值ntl no time lost 立即NWC net working capital 净流动资本NX not exceeding 不超过O.B.，O/B order book 订货簿O.E.，o.e. omission excepted 遗漏除外O.F. ocean freight 海运费O/a on account 赊帐o/a on account of 记入......帐户O/d on demand 见票即付o/d, o.d., O.D. overdrawn 透支O/s outstanding 未清偿、未收回的OA open account 赊帐、往来帐OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算OBV on-balance volume 持平数量法OD overdraft 透支OEC original equipment cost 设备原值OFC open for cover 预约保险OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示P paid this year 该年（红利）已付P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P.0. postal order 汇票P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年petty cash book 零用现金簿P.O.D pay on delivery 货到付款payable on receipt 货到付款P.P. payback period （投资的）回收期P/A private account 私人帐户P/E ratio price-eanings ratio 收益率P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pd paid 已付PF project finance 项目融资PFD preferred stock 优先股PMO postal money order 邮政汇票POR pay on return 收益Ppd. prepaid 预付PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值Q. quantity 数量q.v. quod vide (which see) 参阅Q.y. query 查核quad. quadruplicate 一式四份中的一份R R option not traded 没有进行交易的期权r. rate 比率R. response; registered; return 答复；已注册；收益r.d. running days=consecutive days 连续日R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer 请给出票人，（银行）洽询出票人RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券RB regular budget 经常预算rcvd. received 已收到re. with reference to 关于recd. Received 收到REER real effective exchange rate 实效汇率REVOLVER revolving letter of credit 循环信用证RM remittance 汇款ROA return on asset 资产回报率ROC return on capital 资本收益率ROE ratio of equity 股本利润率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ROS ratio of sales 销售利润率ROS return on sales 销售收益率RSVP please reply 请回复Rto ratio 比率RTO round trip operation 往返作业S split or stock divided 拆股或股息SA semi-annual payment 半年支付SAA special arbitrage account 特别套作账户SAB special assessment bond 特别估价债券SB short bill 短期国库券；短期汇票SC supplier credit 卖方信贷SCF supplier credit finance 卖方信贷融资SCIRR special CIRR 特别商业参考利率SCL security characteristic line 证券特征线SD standard deduction 标准扣除额SDBL sight draft, bill of lading attached 即期汇票，附带提货单SDR straight discount rate 直线贴现率SE shareholders' equity 股东产权sec. section 部分SF sinking fund 偿债基金SFS Summary Financial Statements 财务报表概要sgd. signed 已签署Shr. share 股份SLC standby LC 备用信用证SMA special miscellaneous account 特别杂项账户SOYD sum of the year's digits method 年数加总折旧法SPS special purpose securities 特设证券Sq. square 平方；结清ss semis, one half 一半ST short term 短期St. Dft. sight draft 即期汇票STB special tax bond 特别税债务Std. standard 本价STIP short-term insurance policy 短期保险单Stk. stock 存货sund. sundries 杂货，杂费T.B. trial balance 试算表T.C. traveler's check 旅行支票T.M. telegraph money order 电汇票telegraphic transfer bought 买入电汇telegraphic transfer sold 卖出电汇TA total asset 全部资产，资产TA trade acceptance 商业承兑票据TA transfer agent 过户转账代理人TB treasury bond, treasury bill 国库券，国库债券TBD policy to be declared policy 预保单，待报保险单TBL through bill of lading 联运提单，直达提单TBV trust borrower vehicle 信托借款人工具（公司）TCI trade credit insurance 贸易信用保险TD time deposit 定期存款TDR Treasury Deposit Receipt 国库券存据TL time loan; total loss 定期贷款；总损失TN treasury note 国库券TR telegram restante; trust receipt 留交电报；信托收据TT, T/T telegraphic transfer 电汇U.A. unit of account 记账单位，记价单位U/A underwriting account 保险帐户u/c. undercharge 不足的价钱，少讨的价钱UHF ultra high frequency 超高频UIT Unit Investment Trust 单位投资信托unrevd. unreceived 未收到的USIT Unit Share Investment Trust 单位股投资信托UUE use until exhausted 用完为止VAT value added tax 增值税VD volume deleted 勾销的数量Vid. vide-see 参阅VTC Voting Trust Certificate 股东投票权信托证书w.c., W.C. without charge 免费W/Tax withholding tax 预扣税WACC weighted average cost of capital 加权平均资本成本WCG working capital guarantee 流动资金担保WD when distributed （股票）发售时交割X ex-interest 无利息x.a. ex all 无所有权益x.b., xb，ex bonus 不附（本期）红利X.C., X.cp. ex coupon 无息债券x.d. ex distribution 不包括（下期股息或红利）分配X.d., X.div. ex dividend 未付红利X.P. expres paye-extra message paid 额外通讯费付讫；已令函奉上XB extra budgetary 预算外的X-Dis ex-distribution 无分销XI,X.in,int. ex interest 利息除外XL extra large; extra long 特大；特长YB yrbk yearbook 年报，年鉴YLD yield 收益yr year; your 年；你的YTC yield to (first) call 至通知赎回时收益YTM yield to maturity 全期收益，到期收益ZBA zero bracket amount 零基数预算法ZBB zero-based budgeting 零基数预算法，免税金额，免征点ZR zero coupon issue 零息发行zswk this week 本周。