常用经济类缩写词(中英文对照)

微观经济学中各个字母缩写对应的中英文意思Company number：【WTUT-WT88Y-W8BBGB-BWYTT-19998】P：价格Price Q：数量Number D：需求Demand S供给Supply E：均衡（或期望）Equilibrium 效用Utility TU：Total utility总效用 MU：Marginal utility边际效用 CS: Consumer surplus消费者剩余MRS：商品的边际替代率Marginal rate of substitutionL：劳动力Labor TP:总产量 AP：平均产量 MP:边际产量 MRTS:边际技术替代率 STC：短期总成本土地( Land）成本（Capital）边际效用（ Marginal utility）利润（Profit）长期（Long run）TFC：总不变成本Total fixed costTVC：总可变成本Total variable costTC：总成本Total costAFC：平均不变成本Average fixed costAVC：平均可变成本Average variable cost）AC：平均总成本Average total cost 平均成本（Average cost）MC：边际成本Marginal costLTC：长期总成本Long run total costLAC：长期平均成本Long run average costSAC：短期平均成本Short run average costLMC：长期边际成本Long run marginal costSMC：短期边际成本Short run marginal costTR：总收益Total revenueAR：平均收益Average revenueMR：边际收益Marginal revenueMP：边际产品（Marginal product）VMP：边际产品价值Value of the marginal product MRP：边际收益产品Marginal revenue product MFC：边际要素成本Marginal cost of factor PEP：价格扩展线Price line extension。

Widely-used AbbreviationsBCC Business Cooperation Contract 商业合作条约LCL Less than Container Load 拼箱货FCL Full Container Load 整箱货ETA Estimate the Time of Arrival 预计抵达(引航站或者锚地)的时间ETD Estimate the Time to Departure 估计离港时间CFS Container Freight Station 集装箱货运站CY Container Yard 集装箱堆场ASAP as soon as possible 尽快P/O Purchase Order 采购订单S/C Sales Contract 销售合同P/L Packing List 装箱单I/L Import License 进口许可证E/L Export License 出口许可证I/E Import and Export 进出口C/I Certificate of Insurance 保险证书C/O Certificate of Origin 原产地证书CAD Cash Against Documents 付款交单E/D Export Declaration 出口申报单FOC Free of Charge 免费FPA Free from Particular Average 平安险WPA With Particular Average 水渍险AR All Risks 一切险G/A General Average 共同海损N.W. Net Weight 净重G.W. Gross Weight 毛重T.W. Theoretical Weight 按理论重量计S.S. Steam Ship 汽船P/I Proforma Invoice 形式发票S/D Sight Draft 即期汇票UPC Universal Product Code 商品通用条码W/W Warehouse Warrant 仓单MOQ Minimum Order Quantity 最小订货数量OEM Original Equipment Manufacturer 原始设备生产商D/P Documents against Payment 付款交单D/A Documents against Acceptance 承兑交单P/C Purchase Contract 购货合同IOU I Owe You 借据B/E Bill of Exchange 汇票COD Cash On Delivery 货到付款I/P Insurance Policy 保险单FAQ Fair Average Quality 良好平均品质/大路货EMP European Main Port/ Enterprise Management Platform 欧洲主要港口/企业管理平台。

经济会计金融常用英文缩写-------------------------------------------------------------------------------- Abb. English Chinesea accepted 承兑AA Auditing Administration （中国)审计署AAA 最佳等级abs. abstract 摘要a/c, A/C account 帐户、帐目a/c, A/C account current 往来帐户、活期存款帐户A&C addenda and corrigenda 补遗和勘误Acc. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. account 帐户、帐目Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科目ACN air consignment 航空托运单a/c no. account number 帐户编号、帐号Acpt. acceptance or accepted 承兑A/CS Pay. accounts payable 应付帐款A/CS Rec. accounts receivable 应收帐款ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款ad.val.,A/V ad valorem to (according value)从价Agt. agent 代理人Agt. agreement 协议、契约AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R account receivable 应收帐款A/R at the rate of 以……比例a/r all risks （保险)全险Arr. arrivals, arrived 到货、到船A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机) ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师Av. average 平均值a.w. all wool 纯羊毛A/W air waybill 空运提单A/W actual weight 实际重量BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B/B bill bought 买入票据、买入汇票b&b bed & breakfast 住宿费和早餐费b.c. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票B.C. bank clearing 银行清算b/d brought down 转下页Bd. bond 债券B/D bills discounted 已贴现票据B/D bank draft 银行汇票b.d.i. both dates inclusive, both days inclusive 包括头尾两天B/E bill of entry 报关单b.e., B/E bill of exchange 汇票BEP breakeven point 保本点、盈亏临界点b/f brought forward 承前BF bonded factory 保税工厂Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保税货物BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值c. cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度)C. A. chartered accountant; chief accountant 特许会计师、主任（主管)会计师C. A. commercial agent 商业代理、代理商C. A. consumers' association 消费者协会C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产C. A. D cash against documnet 交单付款can. cancelled 注销cap. capital 资本CAPM capital asset pricing model 固定资产计价模式C. A. S. cost accounting standards 成本会计标准c. b., C. B. cash book 现金簿CBD cash before delivery 先付款后交货C. C. cashier's check 银行本票C. C contra credit 贷方对销c/d carried down 过次页、结转下期CD certificate of deposit 存单c/f carry forward 过次页、结转CG capital gain 资本利得CG capital goods 生产资料、资本货物C. H. custom house 海关C. H. clearing house 票据交换所Chgs charges 费用Chq. cheque 支票C/I certificate of insurance 保险凭证CIA certified internal auditor 注册内部审计员c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费C. I. T. comprehensive income tax 综合所得税Ck. check 支票C. L. call loan 短期拆放C / L current liabilities 流动负债C. M. A. certificed management accountant 注册管理会计师CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书c/o carried over 结转后期C. O., C/O cash order 现金汇票、现金订货C. O. certificate of origin 产地证明书Co. company 公司COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com.; comm. commission 佣金cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据C. P. A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......C/R company's risk 企业风险Cr. credit 贷记、贷方CR carrier's risk 承运人风险CR current rate 当日汇率、现行汇率CR cash receipts 现金收入CR class rate 分级运费率CS civil servant; civil service xxx、文职机关CS convertible securities 可转换证券C. S. capital stock 股本CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate 板条箱ctge cartage 货运费、搬运费、车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税C.V. P. analysis Cost V olume Profit analysis 本---量---利分析C. W. O. cash with order 订货付款Cy. currency 货币CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场D degree; draft 度、汇票D/A deposit account 存款帐户D/A document．nbspagainst acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D document．ry draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道—琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数DJTA Dow Jones Transportation Average 道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. Dol(s) Doll(s) 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) 凭证、单据、文件doc. att. document．attached 附单据、附件Doc. code document．nbspcode 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document．nbspagainst payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款)ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. exchange; export 交易所、输出E. & O. E. errors and omissions excepted 如有错漏，可加更正e.a.o.n. except as otherwise noted 除非另有说明EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. exempli causa 例如Ec. ex coupon 无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位E/D export declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理E. E.; e.e errors excepted 如有错误，可加更正EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMP European main ports 欧洲主要港口EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encl(s) 附件encd. enclosed 附件End. end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额E. P. T excess profit tax 超额利润税EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、xxxEST Eastern Standard Time 美国东部标准时间et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息Exp. export 出口Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than) 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) 资信状况fin. stat. (F/S) 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运) 机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FV A fair value accounting 合理价值法FWD forward (exchange) 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s) ;gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业)I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限)公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.)在(运输)途中inv.doc./attach. invoice with document．nbspattached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J., Jour. journal 日记帐J. A. (J/A) 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities)（证券）上市L., (Led.) ledger分类帐L. lira 里拉L. liter 公升L. A. (L/A) 授权书L. A. liquid assets 流动资产L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in,first out 后进先出法L. I. P. (LIP) life insurance policy人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间-------------------------------------------------------------------------------- 常用经济类缩写词（中英文对照）LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放)单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) meney order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.)编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no cufficient fund存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o. (O.) offer发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OV A overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s)盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利)已付p. pint 品托（1/8加仑)P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁)由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳)PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停靠地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的)回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see)参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票)承兑人R/D refer to drawer （银行)洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red)仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office xxx处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所)。

c&f(cost & freight)成本加运费价t/t(telegraphic transfer)电汇d/p(document against payment)付款交单d/a (document against acceptance)承兑交单c.o (certificate of origin)一般原产地证g.s.p.(generalized system of preferences)普惠制ctn/ctns(carton/cartons)纸箱pce/pcs(piece/pieces)只、个、支等dl/dls(dollar/dollars)美元doz/dz(dozen)一打pkg(package)一包，一捆，一扎，一件等wt(weight)重量g.w.(gross weight)毛重n.w.(net weight)净重(customs declaration)报关单ea(each)每个，各w (with)具有w/o(without)没有fac(facsimile)传真imp(import)进口exp（export）出口max (maximum)最大的、最大限度的min (minimum)最小的，最低限度m 或med (medium)中等，中级的m/v（merchant vessel）商船s.s(steamship)船运mt或m/t(metric ton)公吨doc (document)文件、单据int（international）国际的p/l (packing list)装箱单、明细表inv (invoice)发票pct (percent)百分比ref （reference）参考、查价ems （express mail special）特快传递stl.(style)式样、款式、类型t或ltx或tx(telex)电传rmb（renminbi）人民币s/m （shipping marks）装船标记pr或prc(price) 价格pur (purchase)购买、购货s/c（sales contract）销售确认书l/c （letter of credit）信用证b/l （bill of lading）提单fob （free on board）离岸价cif （cost, insurance & freight）成本、保险加运费价gmo (genetically modified organism)转基因组织caga (compound annual growth average)年复合增长率。

微观经济学术语的英文及缩写第一章导论理性人（Rational man）微观经济学（Microeconomics）、微观经济学（Macroeconomics）消费者(Consumer)生产者(Producer)企业(Enterprise企（事）业单位；establishment企业；business商业；company公司/商号corporation) 厂商（Firm/Manufacturer）第二章需求、供给和价格需求（d emand）缩写D供给（Supply) 缩写S弹性（elasticity）缩写 E 或 eE简称价格弹性需求的价格弹性（price elasticity of demand ）E d或e d 或Pd需求的收入弹性（Income elasticity of demand ）E M或e m需求的交叉弹性（Cross-price elasticity of demand)）E XY或e xy供给价格弹性(Price elasticity of supply)E S或e s 或P s E简称供给弹性均衡价格(Equilibrium price)(均衡数量(equilibrium quantity;balance quantity;balanced quantity)第三章效用论基数效用论(Cardinal utility)序数效用论：(Ordinal utility总效用（T otal utility）缩写TU边际效用（Marginal utility）缩写MU无差异曲线(Indifference curve) 缩写I商品之间的边际替代率（marginal rate of substitution) 缩写MRS12第四章生产论厂商（Firm）交易成本（transaction cost)生产要素(Factors of Production)劳动（labour）缩写L资本（capital ）缩写k土地（Iand）指一切自然资源（Natural resources）缩写N企业家才能(Entrepreneurship ) 缩写 EC-D生产函数 ( Cobb- Douglas production function)短期（short-run）、长期（long-run）总产量(Total Product ) 缩写TP或Q 劳动的总产量TP L平均产量（Average Product ）缩写AP 劳动的平均产量AP L边际产量/产品（Marginal Product）缩写MP 劳动的边际产量MP LMRTS边际技术替代率（Marginal rate of technical substitution ）缩写LK规模报酬，也叫规模收益（return of scale ）分increasing returns of scale、constant returns of scale、decreasing returns of scale等成本线（Isocost line）等产量线（Isoquant line）第五章成本论成本(cost) 缩写 C费用(expense）机会成本（Opportunity cost）显成本（Explicit cost）隐成本（Implicit cost）正常利润（Normal profit)超额利润(Excess profit)或叫经济利润(Econormic profit）经常用π表示、利润最大化（profit maximization）利润最大化原则(principle of profit maximization)短期总成本（Short-run total cost）缩写STC 或TC总固定成本（T otal fixed cost）缩写TFC 或FC总变动成本（T otal variable cos t）缩写TVC 或VC平均固定成本（Average fixed cost ) 缩写AFC平均可变成本（Average variable cost ) AVC短期平均成本（Short-run average cost) SAC 或AC短期边际成本（Short-run marginal cos t) SMC 或MC长期总成本（Long-run total cost）LTC 或TC长期平均成本（Long-run average cos t) LAC 或AC长期边际成本（Long-run marginal cost) LMC 或MC规模经济（Economies of scale）、规模不经济（Diseconomies of scale）外在经济（The external economy）、外在不经济（External diseconomy）收益（Revenue）R总收益( total revenue；gross earnings；gross income) TR平均收益（average revenue）AR边际收益（marginal income ）MR第六章完全竞争市场市场结构（Market structure)完全竞争市场（perfect competition market）长期供给线(Long-run supply curve) LS消费者剩余（Consumer’s surplus）CS生产者剩余(Producer’s surplus) PS (Producer surplus)看不见手的原理（Invisible hand theorem）第七章不完全竞争市场（Imperfect competition market）完全垄断市场(Complete monopoly market (Monopoly)：卖方垄断（Monopoly）/买方（Monopsony）垄断竞争（Monopolistic Competition ）/垄断竞争市场（Monopolistic Competition Market）寡头垄断（Oligopsony）/寡头垄断市场（Oligopsony market）价格歧视(Price discrimination)一级价格歧视(First-degree price discrimination)二级价格歧视(Second- degree price discrimination)三级价格歧视(Third－degree price discrimination)博弈论（Game theory）纳什均衡(Nash equilibrium)囚犯困境(prisoners’ dilemma)第八章生产要素边际收益产品（Marginal Revenue Product）MRP边际产品价值(Value of marginal product) VMP边际要素成本（Marginal Factor Cost）MFC工资( Wage) w 最低工资minimum wage实际工资（Real wages）\名义工资（Normal wages）地租/ 租金（rent) R利息(Interest) 、利率（Interest rate）缩写r实际利率（Real Interest rate）、名义利率（Normal Interest rate）洛伦慈曲线（Lorenz curve）基尼系数( Gink coefficient ) 缩写G第十章一般均衡和福利经济学（这一章不用看）埃奇沃思盒（Edgeworth’s Box）帕累托最优(Pareto-optimality) 帕累托最优状态帕累托效率（Pareto efficiency）、帕累托改进（Pareto improvement）福利经济学(welfare economics)福利经济学第一定律（First Fundamental Theorem of Welfare Economics）福利经济学第二定律（Second Fundamental Theorem of Welfare Economics）边际生产转换率（the marginal rateof product transformation）MRTS XY边际转换率（marginal rate of transformation）MTS XY =MRTS XY =ΔY/ΔX第十一章微观经济政策市场失灵（market failure)外部影响(External effects) 、外部效应Externalities外部经济（external economies ）、外部不经济（external diseconomies）私人成本(private cost；personal cost)、社会成本（social cost）科斯定理（Kos's theorem）the Coase theorem (科斯定理)共有财产（community of goods；joint property）私人物品(private goodst)、公共物品(Public goods)搭便车(Free ride / Free-Riding)或thumb a lift [or ride]；hitchhike；pick up; hitch a ride)搭便车者pick up a hitch-hiker竞争性(Competitive)、非竞争性non-competitive/ non-rival排他性(Exclusive)、非排他性non-exclusive /nonexcludable公共选择(Public choice)完全信息(C omplete information)、不完全信息(Imperfect information;incomplete information)不对称信息(Asymmetric Information)逆向选择（Adverse Selection）道德风险(Moral hazard)次品市场(lemon market) ：柠檬市场（lemon market），lemon market problem也叫asymmetric informationproblem (信息不对称问题)次品（substandard [shoddy] products;substandard）。

经济类专有词汇缩写BEMs Big Emerging Markets 新兴大市场CBD Center Business District 中央商务区CPI Consumer Price Index 消费者物价指数CPS Combined Pricing System 联合定价制度CSR Corporate Social Responsibility 企业社会责任DPI Disposable Personal Income 个人可支配收入EFC Effective Foreign Currency 有效外币EFSF European Financial Stability Facility 欧洲金融稳定基金ERM Exchange Rate Mechanism 汇率机制FAI Fixed Asset Investment 固定资产投资FTSE Financial Times Stock Exchange 金融时报股票稳定基金FRS Flexible Rate System 可变汇率机制GDP Gross Domestic Product 国内生产总值GDR Global Depository Receipt 全球存托凭证GNE Gross National Expenditure 国民总支出GNP Gross National Product 国民生产总值GPL General Price Level 物价总水平GPLAS General Price Level Adjusted Statement按物价总水平调整的报表GPP General-Purchasing Power 综合购买力GSP Generalized System Preferences 普遍特惠制IBP International Balance of Payments 国际收支差额IFTA International Free Trade Area 国际自由贸易区INCOTERMS International Rules for the Interpretation of Trade Terms国际贸易术语解释通则IPF Indicative Planning Figure 指规数IPO Initial Public Offerings 首次公开募股LPEM Limited Parallel Exchange Market 有限平行外汇市场MFN Most-Favored Nation 最惠国MIGA Multilateral Investment Guarantee Agency 多边投资担保机构NASDAQ National Association of Securities Dealers AutomatedQuotations 全美证券商协会自动报价系统NA V Net Asset Value 净资产NIC Newly Industrializing Countries 新兴工业化国家NIO Net Operating Income 营业净收益NYSE New York Stock Exchange 纽约证券交易所OSP Official Selling Price 法定出售价格PNTP Permanent Normal Trade Relations 永久性正常贸易关系待遇ROI Return on Investment 投资回报率RTA Reciprocal Trade Agreement互惠贸易协定ROA Return on Assets 资产收益率SAR Stock Appreciation Rights 股票升值权益SITC Standard International Trade Classification 国际贸易标准分类SEM Small and Medium-Size Enterprise 中小型企业SOE State-Owed Enterprise 国有企业S&P 500 Standard & Poor’s 500 Composite Price Index标准普尔股票价格指数TPRM Trade Policy Review Mechanism 贸易政策审议机制UMR Usual Market Requirement 正常市场需求量。

经济会计金融常用英文缩写--------------------------------------------------------------------------------Abb. English Chinesea accepted 承兑AA Auditing Administration （中国)审计署AAA 最佳等级abs. abstract 摘要a/c, A/C account 帐户、帐目a/c, A/C account current 往来帐户、活期存款帐户A&C addenda and corrigenda 补遗和勘误Acc. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. account 帐户、帐目Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科目ACN air consignment 航空托运单a/c no. account number 帐户编号、帐号Acpt. acceptance or accepted 承兑A/CS Pay. accounts payable 应付帐款A/CS Rec. accounts receivable 应收帐款ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款ad.val.,A/V ad valorem to (according value)从价Agt. agent 代理人Agt. agreement 协议、契约AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R account receivable 应收帐款A/R at the rate of 以……比例a/r all risks （保险)全险Arr. arrivals, arrived 到货、到船A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机) ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师Av. average 平均值a.w. all wool 纯羊毛A/W air waybill 空运提单A/W actual weight 实际重量BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B/B bill bought 买入票据、买入汇票b&b bed & breakfast 住宿费和早餐费b.c. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票B.C. bank clearing 银行清算b/d brought down 转下页Bd. bond 债券B/D bills discounted 已贴现票据B/D bank draft 银行汇票B/E bill of entry 报关单b.e., B/E bill of exchange 汇票BEP breakeven point 保本点、盈亏临界点b/f brought forward 承前BF bonded factory 保税工厂Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保税货物BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股BV book value 票面价值c. cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度)C. A. chartered accountant; chief accountant 特许会计师、主任（主管)会计师C. A. commercial agent 商业代理、代理商C. A. consumers' association 消费者协会C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产C. A. D cash against documnet 交单付款can. cancelled 注销cap. capital 资本CAPM capital asset pricing model 固定资产计价模式C. A. S. cost accounting standards 成本会计标准c. b., C. B. cash book 现金簿CBD cash before delivery 先付款后交货C. C. cashier's check 银行本票C. C contra credit 贷方对销c/d carried down 过次页、结转下期CD certificate of deposit 存单c/f carry forward 过次页、结转CG capital gain 资本利得CG capital goods 生产资料、资本货物C. H. custom house 海关C. H. clearing house 票据交换所Chgs charges 费用Chq. cheque 支票C/I certificate of insurance 保险凭证CIA certified internal auditor 注册内部审计员c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费C. I. T. comprehensive income tax 综合所得税Ck. check 支票C. L. call loan 短期拆放C / L current liabilities 流动负债C. M. A. certificed management accountant 注册管理会计师CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书c/o carried over 结转后期C. O., C/O cash order 现金汇票、现金订货C. O. certificate of origin 产地证明书Co. company 公司COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com.; comm. commission 佣金cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据C. P. A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......C/R company's risk 企业风险Cr. credit 贷记、贷方CR carrier's risk 承运人风险CR current rate 当日汇率、现行汇率CR cash receipts 现金收入CR class rate 分级运费率CS civil servant; civil service xxx、文职机关CS convertible securities 可转换证券C. S. capital stock 股本CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate 板条箱ctge cartage 货运费、搬运费、车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税C.V. P. analysis Cost Volume Profit analysis 本---量---利分析C. W. O. cash with order 订货付款Cy. currency 货币CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场D degree; draft 度、汇票D/A deposit account 存款帐户D/A document．nbspagainst acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D document．ry draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道—琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数DJTA Dow Jones Transportation Average 道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. Dol(s) Doll(s) 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) 凭证、单据、文件doc. att. document． attached 附单据、附件Doc. code document．nbspcode 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document．nbspagainst payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款) ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. exchange; export 交易所、输出E. & O. E. errors and omissions excepted 如有错漏，可加更正EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. exempli causa 例如Ec. ex coupon 无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位E/D export declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理E. E.; e.e errors excepted 如有错误，可加更正EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMP European main ports 欧洲主要港口EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encl(s) 附件encd. enclosed 附件End. end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额E. P. T excess profit tax 超额利润税EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、xxxEST Eastern Standard Time 美国东部标准时间et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息Exp. export 出口Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than) 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) 资信状况fin. stat. (F/S) 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运) 机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s) ;gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业)I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限)公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.)在(运输)途中inv.doc./attach. invoice with document．nbspattached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J., Jour. journal 日记帐J. A. (J/A) 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities)（证券）上市L., (Led.) ledger分类帐L. lira 里拉L. liter 公升L. A. (L/A) 授权书L. A. liquid assets 流动资产L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in,first out 后进先出法L. I. P. (LIP) life insurance policy人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间--------------------------------------------------------------------------------常用经济类缩写词（中英文对照）LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放)单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) meney order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.)编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no cufficient fund存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o. (O.) offer发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s)盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利)已付p. pint 品托（1/8加仑)P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁)由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳)PMO postal money order 邮政汇票P.P. payback period （投资的)回收期POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see)参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票)承兑人R/D refer to drawer （银行)洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red)仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office xxx处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所)Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮RMSD Royal Mail Special Delivery 皇家邮政专递RMT Rail and Maritime Transport Union 铁路海运联盟ROA return on asset 资产回报率ROC return on capital 资本收益率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ro-ro roll-on/roll-off vessel 滚装船ROS return on sales 销售收益率RPB Recognized Professional Body 认可职业（投资)机构RPI retail price index 零售物价指数RPM resale price maintenance 零售价格维持措施（计划）rpt. repeat 重复RRP Reverse Repurchase Agreement 逆回购协议RSL rate sensitive liability 利率敏感性债务RSVP please reply 请回复RT Royalty Trust 特权信托RTM registered trade mark 注册商标。

常用经济类缩写词（中英文对照）Abb. English Chinesea accepted 承兑AA Auditing Administration （中国)审计署AAA 最佳等级abs. abstract 摘要a/c, A/C account 帐户、帐目a/c, A/C account current 往来帐户、活期存款帐户A&C addenda and corrigenda 补遗和勘误Acc. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. account 帐户、帐目Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科目ACN air consignment 航空托运单a/c no. account number 帐户编号、帐号Acpt. acceptance or accepted 承兑A/CS Pay. accounts payable 应付帐款A/CS Rec. accounts receivable 应收帐款ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款ad.val.,A/V ad valorem to (according value)从价Agt. agent 代理人Agt. agreement 协议、契约AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R account receivable 应收帐款A/R at the rate of 以……比例a/r all risks （保险)全险Arr. arrivals, arrived 到货、到船A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机)ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师Av. average 平均值a.w. all wool 纯羊毛A/W air waybill 空运提单A/W actual weight 实际重量BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B/B bill bought 买入票据、买入汇票b&b bed & breakfast 住宿费和早餐费b.c. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票B.C. bank clearing 银行清算b/d brought down 转下页Bd. bond 债券B/D bills discounted 已贴现票据B/D bank draft 银行汇票b.d.i. both dates inclusive, both days inclusive 包括头尾两天B/E bill of entry 报关单b.e., B/E bill of exchange 汇票BEP breakeven point 保本点、盈亏临界点b/f brought forward 承前BF bonded factory 保税工厂Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保税货物BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值c. cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度)C. A. chartered accountant; chief accountant 特许会计师、主任（主管)会计师C. A. commercial agent 商业代理、代理商C. A. consumers' association 消费者协会C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产C. A. D cash against documnet 交单付款can. cancelled 注销cap. capital 资本CAPM capital asset pricing model 固定资产计价模式C. A. S. cost accounting standards 成本会计标准c. b., C. B. cash book 现金簿CBD cash before delivery 先付款后交货C. C. cashier's check 银行本票C. C contra credit 贷方对销c/d carried down 过次页、结转下期CD certificate of deposit 存单c/f carry forward 过次页、结转CG capital gain 资本利得CG capital goods 生产资料、资本货物C. H. custom house 海关C. H. clearing house 票据交换所Chgs charges 费用Chq. cheque 支票C/I certificate of insurance 保险凭证CIA certified internal auditor 注册内部审计员c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费C. I. T. comprehensive income tax 综合所得税Ck. check 支票C. L. call loan 短期拆放C / L current liabilities 流动负债C. M. A. certificed management accountant 注册管理会计师CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书c/o carried over 结转后期C. O., C/O cash order 现金汇票、现金订货C. O. certificate of origin 产地证明书Co. company 公司COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com.; comm. commission 佣金cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据C. P. A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......C/R company's risk 企业风险Cr. credit 贷记、贷方CR carrier's risk 承运人风险CR current rate 当日汇率、现行汇率CR cash receipts 现金收入CR class rate 分级运费率CS civil servant; civil service 公务员、文职机关CS convertible securities 可转换证券C. S. capital stock 股本CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate 板条箱ctge cartage 货运费、搬运费、车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税C.V. P. analysis Cost Volume Profit analysis 本---量---利分析C. W. O. cash with order 订货付款Cy. currency 货币CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场D degree; draft 度、汇票D/A deposit account 存款帐户D/A document．nbspagainst acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D document．ry draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道—琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数DJTA Dow Jones Transportation Average 道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. Dol(s) Doll(s) 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) 凭证、单据、文件doc. att. document．attached 附单据、附件Doc. code document．nbspcode 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document．nbspagainst payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款)ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. exchange; export 交易所、输出E. & O. E. errors and omissions excepted 如有错漏，可加更正e.a.o.n. except as otherwise noted 除非另有说明EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. exempli causa 例如Ec. ex coupon 无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位E/D export declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理E. E.; e.e errors excepted 如有错误，可加更正EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMP European main ports 欧洲主要港口EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encl(s) 附件encd. enclosed 附件End. end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额E. P. T excess profit tax 超额利润税EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、遗产EST Eastern Standard Time 美国东部标准时间et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息Exp. export 出口Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than) 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) 资信状况fin. stat. (F/S) 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运) 机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s) ;gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业)I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限)公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.)在(运输)途中inv.doc./attach. invoice with document．nbspattached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J., Jour. journal 日记帐J. A. (J/A) 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities)（证券）上市L., (Led.) ledger分类帐L. lira 里拉L. liter 公升L. A. (L/A) 授权书L. A. liquid assets 流动资产L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in,first out 后进先出法L. I. P. (LIP) life insurance policy人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放)单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) meney order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.)编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no cufficient fund存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o. (O.) offer发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s)盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利)已付p. pint 品托（1/8加仑)P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁)由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳)PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停靠地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的)回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see)参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票)承兑人R/D refer to drawer （银行)洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red)仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office 代办处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所)Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮。

小资料 GDP (gross domestic product)：　国内生产总值，指从国民生产总值中扣除国外净要素收入（即本国居民在国外所获之产值和收入后的差额）后的产品和劳务价值的总和。

另外，现在有一个时髦词汇green GDP ，即绿色国内生产总值，指扣除环境污染、教育程度低下以后的国内生产总值。

GNP (gross national product)：　国民生产总值，亦作国民总产值，指一国经济在一定时期内（通常为一年）所生产的商品及劳务的价值总和。

即一个国家或地区的所有常住单位在一定时间内原始收入初次分配的结果。

根据国际标准，现已将国民生产总值称之为国民总收入。

GNI (gross national income)：　国民总收入，GCF (gross capital formation)：　资本形成总额 GR (gross revenues)：　总收入，总税收 MRP (marginal revenue product)：　边际收益产品，指最后追加的一单位生产要素所带来的厂商总收益的增加量。

NI (national income)：　国民收入，指一个国家国民经济各个生产部门在一个时期内所创造的价值的总和（即一个时期内的社会总产品的价值）减去生产所消耗生产资料价值后的剩余部分。

NL (net loss)：　净损失，纯损，净损 NMP (net material product)：　物质生产净值 NNP (net national product)：　国民生产净值，即指国民生产总值扣除资本消费（包括折旧和固定资本意外损耗）。

NP (net profit)：　纯利润，净盈利，指企业在一定时期内所获盈利，扣除一切开支、税捐及损失等的余额。

它是所得税的应税基础。

NPV (net present value)：　净现值，指按某一既定贴现率，通常按预期收益率（required rate of return ）计算，未来现金流入（投资收入）与现金流出（投资支出）现值之差。

L：劳动力Labor TP:总产量 AP：平均产量 MP:边际产量 MRTS:边际技术替代率 STC：短期总成本土地( Land）成本（Capital）
边际效用（ Marginal utility）利润（Profit）长期（Long run）TFC：总不变成本Total fixed cost
TVC：总可变成本Total variable cost
TC：总成本Total cost
AFC：平均不变成本Average fixed cost
AVC：平均可变成本Average variable cost）
AC：平均总成本Average total cost 平均成本（Average cost）
MC：边际成本Marginal cost
LTC：长期总成本Long run total cost
LAC：长期平均成本Long run average cost
SAC：短期平均成本Short run average cost
LMC：长期边际成本Long run marginal cost
SMC：短期边际成本Short run marginal cost
TR：总收益Total revenue
AR：平均收益Average revenue
MR：边际收益Marginal revenue
MP：边际产品（Marginal product）
VMP：边际产品价值Value of the marginal product
MRP：边际收益产品Marginal revenue product
MFC：边际要素成本Marginal cost of factor
PEP：价格扩展线Price line extension。

常用的经济术语的英文缩写及简要解释经济学术语解释1、什么是CPI、通货膨胀、PPI和GNP缩减指数？消费者物价指数(Consumer Price Index)，英文缩写为CPI，是反映与居民生活有关的产品及劳务价格统计出来的物价变动指标，通常作为观察通货膨胀水平的重要指标。

如果消费者物价指数升幅过大，表明通胀已经成为经济不稳定因素，央行会有紧缩货币政策和财政政策的风险，从而造成经济前景不明朗。

因此，该指数过高的升幅往往不被市场欢迎。

例如，在过去12个月，消费者物价指数上升2。

3%，那表示，生活成本比12个月前平均上升2。

3%。

当生活成本提高，你的金钱价值便随之下降。

也就是说，一年前收到的一张100元纸币，今日只可以买到价值97。

70元的货品及服务。

一般说来当CPI>3%的增幅时我们称为Inflation，就是通货膨胀；而当CPI>5%的增幅时，我们把他称为Serious Inflation，就是严重的通货膨胀。

主要价格指数有三个：消费者价格指数CPI(Consumer’s Price Index)，生产者价格指数PPI(Producer’s Price Index)，GNP缩减指数(GNP Deflator)。

三种价格指数的计算方法基本一样，即各种商品的价格变化程度的加权平均。

不过，每一种价格指数计算中选择的商品篮子不一样。

计算消费者价格指数时，商品篮子中包含的典型市民的消费篮子。

所以，消费者价格指数也被称为生活成本指数。

生产者价格指数计算时，选取的商品篮子中包含的是生产资源。

GNP缩减指数则是一个更具综合性的指数，其计算中选取的商品篮子既包含消费品，也包含生产资源。

可以这样说，CPI是一个同步经济指标，PPI是一个先行经济指标。

一般来说生产者价格指数领先于经济3个月到半年，消费者滞后于经济3个月到半年。

CPI可以显示目前经济状况，而PPI可以显示未来经济状况。

PPI计算的是厂商出售的价格，而CPI计算的是消费者购买的价格。

P：价格Price Q：数量Number D：需求Demand S供给Supply E：均衡（或期望）Equilibrium 效用Utility TU：Total utility总效用MU：Marginal utility边际效用CS: Consumer surplus消费者剩余MRS：商品的边际替代率Marginal rate of substitutionL：劳动力Labor TP:总产量AP：平均产量MP:边际产量MRTS:边际技术替代率STC：短期总成本土地( Land）成本（Capital）边际效用（Marginal utility）利润（Profit）长期（Long run）TFC：总不变成本Total fixed costTVC：总可变成本Total variable costTC：总成本Total costAFC：平均不变成本Average fixed costAVC：平均可变成本Average variable cost）AC：平均总成本Average total cost 平均成本（Average cost）MC：边际成本Marginal costLTC：长期总成本Long run total costLAC：长期平均成本Long run average costSAC：短期平均成本Short run average costLMC：长期边际成本Long run marginal costSMC：短期边际成本Short run marginal costTR：总收益Total revenueAR：平均收益Average revenueMR：边际收益Marginal revenueMP：边际产品（Marginal product）VMP：边际产品价值Value of the marginal productMRP：边际收益产品Marginal revenue productMFC：边际要素成本Marginal cost of factorPEP：价格扩展线Price line extension第一单元文化遗产阅读一寻找琥珀普鲁士国王腓特烈·威廉一世从未想过他送个普鲁士人民伟大的礼物会有一点如此惊奇的历史。

经济金融术语汉英对照表中文术语英文术语宏观经济学Macroeconomics微观经济学Microeconomics地区生产总值（GDP）Gross Domestic Product (GDP) 通货膨胀Inflation通货紧缩Deflation国内生产总值（GDP）Gross National Product (GNP) 名义GDP Nominal GDP实际GDP Real GDP人均GDP Per Capita GDP全民国民收入Per Capita National Income社会生产总值（Gross SocialProduct, GSP）Gross Social Product (GSP)国内生产总值增长率（GDP growth rate）Gross Domestic Product Growth Rate投资Investment消费Consumption净出口Net Exports备受关注的经济指标Key Economic Indicators通货Currency货币政策Monetary Policy货币供应量Money Supply货币政策利率Monetary Policy Interest Rates 联邦基金利率Federal Funds Rate基准利率Benchmark Interest Rate 外汇市场Foreign Exchange Market 实物经济Real Economy虚拟经济Virtual Economy金融市场Financial Market股票市场Stock Market债券市场Bond Market商品市场Commodity Market期货市场Futures Market外汇市场Foreign Exchange Market 金融机构Financial Institutions银行Bank证券公司Securities Company保险公司Insurance Company基金公司Fund Company资本市场Capital Market利率市场Interest Rate Market内部收入机制Internal Income Mechanism 资本市场有价证券交易所Capital Market SecuritiesExchange股份制Joint-Stock System公司Corporation股票Stock优先股Preferred Stock普通股Common Stock证券Securities债券Bond地方债券Municipal Bond政府债券Government Bond企业债券Corporate Bond金融派生工具Financial Derivatives期权Option期货Futures互换合同Swap Contract外汇Foreign Exchange货币市场Money Market投资基金Investment Fund公开市场操作Open Market Operations逆回购Reverse Repurchase Agreements货币购买政策Monetary Purchase Policy信贷政策Credit Policy空头市场Bear Market多头市场Bull Market黑市Black Market灰色市场Gray Market以上是经济金融领域中一些常用的中文和英文术语的对照表。

经济会计金融常用英文缩写－—－-——-—－--——－—-－－-—－—-—-－———--——-—-——－---———－－－-—－—--－-—--－－—－----——-———-－————-Aｂb、Ｅｎgｌish Chineｓeａaｃceptｅd承兑AA Audiｔing Ａｄminｉｓｔrａtion （中国）审计署ＡＡA 最佳等级ａbs、aｂｓtrａct摘要ａ/c, Ａ/C ａccount 帐户、帐目a/c，Ａ/Ｃaｃcｏuｎｔcuｒｒｅｎt往来帐户、活期存款帐户A&C addenｄa anｄcorrigｅndａ补遗与勘误Acｃ、acceptａｎｃｅｏr ａccepｔed 承兑Ａｃｃrd、Iｎt accｒｕedｉnｔerｅsｔ应计利息Aｃｃt、aｃcount 帐户、帐目Acｃｔ、accｏuntant 会计师、会计员Accｔ、accｏｕntｉnｇ会计、会计学Ａｃct、No、accoｕnｔnｕmｂｅr 帐户编号、帐号Accｔ、Tit、accｏｕnt tｉtｌe 帐户名称、会计科目ACN ａir ｃｏnｓｉgnｍｅnt 航空托运单a/c ｎo、aｃcount nuｍber 帐户编号、帐号Acpt、aｃceptance oｒａccepｔeｄ承兑A/CS Pay、ａccounts payable 应付帐款A/ＣS Rec、accｏｕnｔs ｒeｃｅｉvable 应收帐款AＣＴadvance ｃorporaｔion ｔａx预扣公司税ACU AsiａCurreｎcy Uｎit亚洲货币单位A、Ｃ、Ｖactｕａl cａsｈvａlue 实际现金价值a、d、，ａ/d after date 开票后、出票后ADRＳasｓｅt dｅprecｉation range syｓｔem 固定资产分组折旧法Ａdv、advancｅ预付款ad、ｖａｌ、,Ａ/V ad vaｌoreｍto （accoｒｄing vaｌuｅ）从价Agt、agｅnt 代理人Agｔ、aｇｒeemｅｎt协议、契约AJE aｄjustｉnｇjournaｌeｎｔrｉes 调整分录Amｔ、ａmoｕnｔ金额、总数Aｎn、aｎnuiｔy 年金A/P aｃcount pａid 已付账款Ａ／P accｏuｎtｐayabｌe应付帐款Ａ／P aｃcoｕｎting perｉｏd 会计期间A／P advise aｎd pａy 付款通知A/R aｃcouｎt rｅceivable 应收帐款A/R ａtｔｈｅrateｏf以……比例a/r ａｌｌrｉsｋs （保险)全险Arｒ、arrｉｖalｓ，aｒｒｉved 到货、到船Ａ/S，ａ/ｓafteｒsight 见票即付Ａ/S,acc/s ａccountｓales 承销帐、承销清单，售货清单ＡSAP ａs soon aｓpossｉbｌｅ尽快ＡSR ａcceptａnce sｕmmａry report 验收总结报告ass、asｓessｍent 估征、征税ａssimｔ、aｓｓｉｇnmｅｎt 转让、让与ATＣavｅｒage toｔaｌcosｔ平均总成本ATM aｔｔheｍonｅy 仅付成本钱ＡＴM Auｔｏmatic Tｅller Mａchｉｎe 自动取款机(柜员机）AＴS auｔomatｅd trade systeｍ自动交易系统ＡTS ａｕｔomatic tranｓfer seｒｖicｅ自动转移服务Ａttｎ、atｔeｎtｉoｎ注意Atty、attorneｙ代理人auct、auｃtion拍卖Ａud、aｕｄitor 审计员、审计师Ａv、aｖerａge 平均值ａ、w、all wool纯羊毛A／Ｗair ｗａｙｂiｌl空运提单A/W aｃtual weight实际重量BＡｂａnk acceptancｅ银行承兑汇票bａl、ｂalａnｃｅ余额、差额banky、banｋｒｕptcy 破产、倒闭Bat bａttｅrｙ电池b、b、ｂeaｒeｒｂｏｎｄ不记名债券B、Ｂ、，B/B biｌl bｏok出纳簿Ｂ/B bill ｂouｇht 买入票据、买入汇票b＆b bed ＆brｅａｋfａst 住宿费与早餐费b、c、bｌind ｃopy 密送得副本BＣbｕyer cｒeｄｉt 买方信贷B/C bｉlｌs ｆor ｃｏlleｃtiｏn托收汇票Ｂ、Ｃ、banｋｃlｅaring 银行清算b/d brougｈt ｄｏwn 转下页Bd、bond 债券Ｂ/Ｄbilｌs discounｔｅd 已贴现票据B/D ｂaｎk draft 银行汇票b、d、i、bothｄaｔeｓincｌusｉve，both dａys inclｕsiｖe包括头尾两天B/E bill of ｅｎtry 报关单b、e、，Ｂ/E ｂill of eｘchaｎｇe汇票ＢEPｂreａkｅven pｏint保本点、盈亏临界点b/fｂrｏｕｇhｔforwaｒd 承前BＦbondeｄfactorｙ保税工厂Bfcｙ、Beneficiary 受益人B/Ｇ, b／g bonded ｇoods 保税货物ＢHC Bank Holding pany 银行控股公司BIS Bank ｏf Internationａl Settlｅments国际清算银行biｔbinary diｇｉt 两位数Bk、ｂａｎk 银行Bk、ｂook 帐册b、l、,B/L bill of laｄiｎg 提货单B/L oｒｉgiｎａl bill ｏｆladｉng originaｌ提货单正本bldg、buildiｎg大厦ＢMP bank masｔｅr policｙ银行统一保险BＮｂａnk noｔe 钞票BO brａｎｃh office 分支营业处BＯbuｙｅr'ｓoptｉoｎ买者选择交割期得远期合同BＯM beｇinning of monｔh 月初b、o、m、ｂiｌｌof maｔerials用料清单ＢOO bｕｉld-opｅratｅ—ｏｗn 建造-运营-拥有BＯOM builｄ—oｐerate－ｏwn—mａｉｎtain 建造—运营—拥有—维护BOOT build-oｐｅｒａte－ｏｗn-tｒanｓfｅr建造-运营—拥有-转让ｂ、o、p、baｌaｎce ofｐaｙｍeｎts 收支差额BOT balance of ｔrａde 贸易余额BＯＹbegｉnniｎｇof year 年初ｂ、p、，B／P bills payable 应付票据Ｂr、branｃｈ分支机构BR bank raｔe 银行贴现率b、r、，Ｂ／R ｂillｓreceiｖabｌe 应收票据Bｒｏk、broker ｏr brokeragｅ经纪人或经纪人佣金b、s、,BS, B/Ｓbａlanｃe sｈeｅt 资产负债表B/S bｉlｌof saｌes 卖据、出货单BｓｈareＢshare B 股B、Ｔ、T、bａnk telegrａphｉc tranｓfer 银行电汇BV book vaｌue票面价值ｃ、ceｎts 分Ｃcasｈ；ｃouｐon；currｅncy 现金、息票、通货Ｃcentigｒade 摄氏(温度）C、A、chａrtered acｃｏuntanｔ；chief acｃｏｕｎtant 特许会计师、主任(主管)会计师C、Ａ、ｍｅrcｉal agent商业代理、代理商C、A、consumers’assｏciatioｎ消费者协会Ｃ/A cａｐital accouｎt 资本帐户C/Ａcｕｒrent acｃount 往来帐C/A ｃurreｎt assets流动资产Ｃ、Ａ、D caｓh againｓt docｕmneｔ交单付款can、canｃeｌｌｅｄ注销ｃaｐ、cａpｉtａｌ资本ＣAPM ｃaｐitaｌasseｔｐriciｎg mｏｄel 固定资产计价模式C、A、S、cosｔacｃoｕnｔinｇstaｎdarｄｓ成本会计标准c、ｂ、, C、B、casｈｂｏok 现金簿CBD cash before delivｅrｙ先付款后交货Ｃ、Ｃ、cashier's cｈecｋ银行本票C、C coｎtrａｃredｉt贷方对销c/ｄcaｒried doｗｎ过次页、结转下期CＤcertifiｃaｔe of depｏsｉt 存单ｃ/ｆcａrry fｏｒward 过次页、结转CG capiｔal ｇaiｎ资本利得ＣＧcapital gｏods生产资料、资本货物C、H、custｏｍhousｅ海关C、H、clearing house票据交换所Cｈｇs charｇes 费用Ｃｈq、cheque 支票C/I certifｉcate oｆinsuranｃe 保险凭证CＩA cerｔｉfied internal auditor 注册内部审计员ｃ、ｉ、f、, C、I、F、cost，insurancｅaｎd freigｈｔ到岸价，货价+保险+运费Ｃ、Ｉ、T、preheｎsivｅine ｔax综合所得税Ck、checｋ支票C、L、calｌlｏan短期拆放C／L cｕrrent lｉabiliｔieｓ流动负债C、Ｍ、Ａ、ｃｅrtｉｆiced ｍanaｇeｍent accoｕntａnt 注册管理会计师CMEA，eｃon Counｃｉｌfｏr Muｔual Ecｏnomic Assisｔance 经济互助委员会ＣMＬｃapitａl mａrkｅｔｌiｎe资本市场线性ＣMO Collａteralised Mortgage Obligatｉons 担保抵押贷款债务CMV cｕrrｅｎt ｍaｒket ｖalue 现时市场价值CＮconsignｍenｔnote 铁路运单CN ｃｒedit note 贷方通知书c/o ｃarried oveｒ结转后期C、O、，C/Ｏcaｓh order 现金汇票、现金订货C、O、cｅrtificaｔｅof oriｇiｎ产地证明书Co、panｙ公司COBOL mon ＢusｉnesｓOriｅntｅd Language通用商业语言Co Cｏｏrdiｎatｉnｇｍｉｔｔeｅｆor MｕltｉｌateralＥｘｐoｒt Contｒols 多边出口控制协调委员会ｃ、ｏ、d, C、O、D、casｈon ｄelivｅｒｙ货到付款Col、colｕmｎ帐栏Coｌｌ、coｌlatｅrａl 担保、抵押物Coll、ｃoｌlｅcｔiｏｎ托收、；ｍ、mｉssiｏｎ佣金cｏnｔ、cｏｎtａiｎer 集装箱coｎｔ、，cｏｎtr、contract 契约、合同ｃonv、,cv、, cvt、ｃoｎｖeｒtibｌe 可转换得、可兑换得Ｃｏｒ、cｏrｐus本金Coｒ、corresｐｏdent 代理行Corp、cｏrporatioｎ公司CP、mercialｐapeｒ商业票据Ｃ、Ｐ、A cerｔiｆｉｅd ＰuｂliｃAｃｃouｎtant 注册公共会计师ＣＰB Cｈｉna Patent Ｂuｒｅａu 中国专利局CPＩconｓumeｒprice indｅx 消费者价格指数CPM cosｔpeｒthoｕｓaｎｄ每一千个为单位得成本CPP ｃurｒent ｐuｒchasing powｅr 现行购买力Ｃps、couｐons 息票CPT carriagｅｐaid ｔo 运费付至、、、、、、C/R paｎy’s risｋ企业风险Cr、creｄit贷记、贷方CR carrier's riｓｋ承运人风险CＲcuｒreｎｔraｔe 当日汇率、现行汇率ＣR cａsh reｃｅipts 现金收入CR ｃlaｓｓｒａte 分级运费率ＣS civil sｅrvａnt；civiｌｓｅrｖice ｘxx、文职机关ＣＳｃoｎｖertｉble securｉties 可转换证券C、Ｓ、capitａｌsｔock 股本CSI customer ｓaｔiｓfactｉon indeｘ顾客满意指数csk、cask 木桶CT corpoｒaｔe trｅａsureｒ公司财务主管CＴｃablｅtrａnsfer 电汇ct crate 板条箱ctge cartage 货运费、搬运费、车费Cts、cｅnts 分CTT capｉtａｌtrａnsfｅr taｘ资本转移税ｃu cubic 立方CＵｃustoｍｓuｎｉons 关税联盟cu、cm、cｕｂic centimｅteｒ立方厘米cｕ、iｎ、cｕbic inｃh 立方英寸ｃu、m、ｃubic meter 立方米cu、ｙｄ、cubic yaｒｄ立方码cum、ｐｒef、cｕｍulａtiｖe preference（sｈarｅ）累积优先(股) cur、cuｒr、cuｒrｅnｔ本月、当月CＶcｏｎｖertｉblｅsecurity 可转换债券ＣＶD coｕnｔervaiｌｉng duties 抵消关税、反倾销税C、V、P、analysis Cost Volume Pｒｏfｉt analyｓis 本——－量-－—利分析C、W、O、casｈwｉthｏｒｄｅr订货付款Ｃy、currenｃｙ货币CY cａlendaｒyｅａr日历年CY cｏnｔainer 整装货柜ＣＹｃontａineｒｙarｄ货柜堆场、货柜集散场D ｄｅgree；draｆt 度、汇票D／A depoｓｉt aｃcｏuｎt 存款帐户Ｄ/Ａdｏcｕmeｎｔ.nｂspagainｓt acｃｅptａnce 承兑交单ｄ/a days afｔer aｃceptancｅ承兑后、、、、、、日（付款)D、A、debiｔａdvicｅ欠款报单Ｄ、Ｂday bｏok日记帐、流水帐DB methoｄdeclｉniｎg ｂaｌance（deｐｒeciation）递减余额折旧法D、C、F、method dｉscounｔeｄcａsｈflow ｍethod 现金流量贴现法D/Ｄdocｕment.ry drafｔ跟单汇票D、D、；D/D demand draft即期汇票D/d；d/d ｄaｙs ａfｔer ｄａte 出票后、、、、、、日（付款）d、ｄ、ｄｒｙdoｃｋ干船坞DDB ｍethod doｕble decliｎing balaｎｃe （dｅprｅciａtion）双倍递减余额折旧法D、D、D dｅadｌｉne deｌiｖery daｔe 交易最后日期dｅf、deficit 赤字、亏损deｍ、demｕrrage 滞期费Depr、ｄepreciatｉon 折旧d、f; D、F、; ｄ、frt、dead fｒeighｔ空舱费D、G daｎgerｏus gｏods 危险货物dｉff、ｄifｆeｒence 差额Dｉｓ、discount 折扣、贴现dish’d；diｓhd ｄiｓhoｎored不名誉、拒付D、Ｉ、T doubｌe iｎe－ｔaｘ(ｒｅlieｆ) 双重所得税（免征）ｄiv、; dｉｖｄdividｅnd红利、股息D－J Dｏw Ｊones ＆Ｃo、美国道—琼斯公司DＪIＡDｏw Ｊｏnes Iｎdustｒial Avｅrａge （StoｃｋＩndex) 道—琼斯工业股票指数DJＴＡDｏｗJｏnes ＴrａnsporｔatｉoｎAveraｇe 道-琼斯运输平均数DJUAＤow Joｎes Ｕtilｉty Aｖｅraｇe道—琼斯公用事业平均数DK Ｄｏｎ’t ｋnoｗ不知道DＬdｉrect loan 直接贷款ＤLｄiscreｔioｎaｒy ｌimit无条件限制DLD deadline dａｔe 最后时限Dls、Dol（ｓ）Ｄoll(ｓ) 元DM DeutsｃhｅMaｒk；Ｄ—ｍark；Deutｓcｈmark；德国马克DMCs dｅvelopinｇmember couｎｔriｅs 发展中国家DN date numbeｒ日期号DＮ; D/N dｅbiｔnote 借记通知单ＤNR do not rｅｄuce 不减少ｄo、；ｄto、ｄitto 同上、同前D/O deｌiveｒy order 发货单Doc（s) 凭证、单据、文件ｄoc、aｔt、ｄｏcｕｍent. ａttacｈｅd 附单据、附件Doｃ、ｃoｄe documeｎt.ｎbspcｏde 凭证（单据）编号D、O、G、days of grace 宽限日数ＤOＲdaｔｅof requｅst 要求日DＰ; D/P doｃument.nbspagａinsｔpａyｍeｎt交单付款DPＩdisｐosable ｐerｓoｎal ine 个人可支配收入DPOB dａte aｎｄｐlace of bｉｒth 出生时间与地点ＤＰP damp pｒｏｏfiｎg 防潮得Dｒ、debit 借记、借方D、R、；DR ｄiｓｃount raｔｅ贴现率、折扣率Dr ｄｅbtoｒ债务人ＤR deｐｏsit receipt 存单、存款收据dr、drａwer 借方ＤＳ；d／sｄays afterｓigｈt(days＇sight)见票后、、、、、、、日(付款）ｄs、; d’s daｙs 日dstn、dｅsｔinaｔiｏｎ日得地（港)DTC Depoｓit tａkiｎg pany 接受存款公司ＤTC DeposiｔTrｕsｔpaｎy储蓄信托公司ｄup、; dupｌ、；dupte、ｄuｐlicate 副本ＤVＰdelivery versuｓpayment 付款交货ｄy、；d/ｙday; ｄｅliverｙ日、交货ｄz dｏzen 一打E、eｘｃhaｎge；expｏrｔ交易所、输出E、&O、E、erｒｏｒs ａnｄｏmissioｎs exceptｅd如有错漏,可加更正e、a、o、n、exｃｅpt ａs oｔｈerwise noted 除非另有说明EＡT eａｒｎinｇs after tax 税后收益EB ex budgｅtaｒｙ预算外EBＩT ｅａrninｇs befoｒe ｉｎteｒeｓt ａnｄｔaｘ扣除利息与税金前收益EBＳＥｌｅctroniｃBroｋing Ｓerｖicｅ电子经纪服务系统EBT earｎiｎg ｂeｆore taxａtion 税前盈利EＣEuｒopｅan muｎity; Ｅuroｐeａn miｓsion 欧洲共同体、欧洲委员会EC exporｔｃrediｔ出口信贷ＥＣerroｒcｏrrected错误更正Ｅc、ｅxｅmpli ｃaｕsa 例如Ｅc、ex cｏｕpoｎ无息票ECA exｐｏrt cｒediｔagｅnｃy 出口信贷机构ECＡFＥEcｏnｏｍicｍｉssioｎfor Asia anｄthe Far Eaｓt 亚洲及远东经济委员会ECＥＥconｏmｉｃｍisｓion for Euroｐe欧洲经济委员会ＥCG Export ＣrediｔGｕaranｔee出口信用担保EＣI ｅxpｏrt ｃｒeｄiｔinｓurance 出口信用保险EＣR eｘportｃreｄｉt refinancing 出口信贷再融资ECT ｅstiｍａted ｐletion tiｍe 估计竣工时间ECＵEuｒopean ＣｕｒrｅｎcｙUｎｉｔ欧洲货币单位E/Ｄexport declａration 出口申报单EＤex ｄｉvｉdend 无红利、除息、股利除外EDD estimaｔｅd deliｖeｒｙｄate 预计交割日EDI elecｔｒonic datａiｎterchange 电子数据交换ＥＤＯＣeｆfective date ofｃhaｎｇe 有效更改日期EＤP EleｃtroｎiｃData Ｐrocessing 电子数据自理E、Ｅ、;e、e errors eｘｃeｐted 如有错误,可加更正EERI EｆｆecｔivｅEｘchange ＲatｅIｎｄｅｘｅs of Hong Kong 港汇指数EＥT EａstＥuｒopｅａn Tiｍｅ东欧时间EＦｅxｐort finａｎce 出口融资EF Exchａnge Fｕnｄ外汇基金EＦT eleｃtronic fundｓtｒanｓｆer电子资金转帐EＦTＡEuｒopeａn FreｅＴrade Area (Associatｉｏｎ）欧洲自由贸易区(协会）EGＭEｘtｒaｏrdinary ＧｅnaraｌMeｅtinｇ特别股东大会EIＢEｘport-Imｐort Baｎk 进出口银行EIＬWB Ecoｎomic Integration Loan世界银行经济一体化贷款EL exportｌicense 出口许可证ELI ｅxtra lｏｗimpurity极少杂质ＥMＦEｕropean Ｍｏnetary Ｆｕnd 欧洲货币基金EMIP equｉvａlenｔmean iｎｖｅｓtmｅnt pｅｒｉod 等值平均投资期EＭP eｎd—oｆｍoｎth payment 月末付款EMP Europeaｎmaiｎpｏｒts 欧洲主要港口EMSＥｕrｏpean Monｅｔary Sｙｓｔｅｍ欧洲货币体系EMＳｅｘpｒessｍａｉlｓｅrvicｅ邮政特快专递ＥＭU Europｅan Moneｔａry Unioｎ欧洲货币联盟enｃenｃlosed 停业encl（s）附件encd、eｎclosed 附件Ｅnｄ、ｅnd、ｅnｄorsement 背书Enｔd、entｅｒｅd登记人EOA ｅffeｃtive on or aboｕt 大约在、、、、、、、生效ＥOD evｅｒyｏther daｙ每隔一日EOＥEuropｅaｎOpｔiｏns Excｈａnge 欧洲期权交易EＯM ｅnｄoｆmonｔh月底ＥOQ ecoｎomic order quanｔity 最底订货量ＥOS enｄof sｅaｓon 季末ＥOU expoｒt—ｏrieｎted unit出口型单位EOY ｅnd of yｅａr 年终ＥＰＤｅarlｉeｓt ｐｏssible datｅ最早可能日期EPN ｅxpｏrｔpｒｏmissory note 出口汇票EPOS eｌｅcｔrｏnic poｉnt ｏf ｓalｅ电子销售点EPR earnings price raｔio 收益价格比率EPR ｅffｅctiｖｅprotectioｎrate有效保护率EPS earniｎgs ｐｅr share每股收益额、每股盈利额E、P、T excess profit tax 超额利润税ＥPＶＩｅxｃｅsｓpresent ｖalue index 超现值指数EPZ exｐort proｃessiｎg zｏｎｅ出口加工区ERM ｅxchange ratｅｍeｃhaｎism 汇率机制ＥRＳExport Refinance Ｓchｅmｅ出口再融资计划ESＯＰEｍｐlｏyee Sｔock Oｗnership Plan职工持股计划Eｓt、ｅstate 财产、xxxＥSＴEａｓteｒn SｔanｄarｄTimｅ美国东部标准时间et seq、et seqｕｅntｓ以下ＥTA esｔiｍated tiｍe oｆarrivaｌ预计到达时间EＴDｅｓｔimatｅd ｔiem ｏf deｐａｒtｕre 预计出发时间ETDＺＥｃｏnoｍic ａnd TechnoｌogicaｌＤeveｌopmeｎt Zone经济技术开发区ＥTLT equal to or leｓs ｔhan 等于或少于ＥTS estｉmated tiｍe ｏf saｉｌing预计启航时间EU EuroｐeaｎUniｏｎ欧盟ＥUA Europｅａn Unitｓof Ａccｏｕnｔ欧洲记帐单位ex、；ｅxch excｈaｎge 汇兑、况换ｅxcl、ｅｘｃlusive另外、不在内eｘｃont、ｆrom cｏｎtrａct 从合同eｘcp、ex coupｏn 无息票ex div、ｅx divｉdeｎd 无股息Exp、exｐoｒｔ出口Extd、extend 展期ＥXＷｅx ｗorks工厂交货价f feeｔ英尺Ｆdealt ｉn flat 无息交易得f、fｏlｌｏwiｎｇ(paｇe)接下页f、ｆａirs 定期集市F、A、facｅaｍoｕnt 票面金额Ｆ、A、fｉxed asseｔs 固定资产Ｆ、A freｉgｈt agent 货运代理行FA fｒｅe aｌongsiｄe 启运港船边交货ＦABB Fellｏｗof the Britｉｓh Associaｔionｏf Aｃcoｕｎtants and Auｄitorｓ英国会计师与审计师协会会员FAC facility 设施、设备f、ａ、c、fａst as can 尽快ＦACT ｆａctoｒanａlyｓis cｈaｒt tｅchｎique 因素分析图解法fad、freeｄelivｅry （ｄischargｅ，dispatch) 免费送货F、A、F、free at faｃtory 工厂交货FＡIA Ｆellow of the Aｓsoｃiａtｉoｎof Iｎternaｔional Accｏunｔaｎts 国际会计协会会员F、A、Q ｆair aｖeragｅｑuality（货品）中等平均质量F、A、S、frｅe ａlongsｉde shiｐ发运地船边交货价FASB FinanciａｌAccounｔing Stanｄards Ｂｏards 财务会计标准委员会FAT fixed asset traｎsfeｒ固定资产转移ＦAT factory acceptａnｃe test 工厂验收试验ＦB foｒeign ｂａnｋ外国银行Ｆ、B、E、fｏreｉgn bill of exｃhangｅ外国汇票F、Ｃ、fｉxed capital 固定资本Ｆ、C、fixed chaｒgｅｓ固定费用F、C、futｕre contｒaｃt 远期合同fc、ｆｒaｎc 法郎ＦCＡFeｌｌoｗoｆtｈe Institｕte of CｈarteｒedＡccｏunｔａnｔs 特许会计师学会会员ＦCG ｆｏｒeigｎcurrency ｇｕａranｔｅｅ外币担保FＣＬfull ｃontaｉnｅr loaｄ整货柜装载FＣL/LＣL fｕll cｏｎtａinｅr lｏad/lesｓ（than）整装/分卸FCR forwarder's cａｒgo receipt 货运代理行收据ＦCT foｒwaｒdiｎg agent’s cerｔificaｔe of ｔraｎsｐoｒt货运代理行领货证fｄ、fund 资金FＤB method fixeｄratｅon decｌiniｎｇbaｌance ｍethod定率递减余额折旧法FＤI forｅｉgｎdirect inｖeｓtmｅnt外商直接投资FＤIC Fedeｒal Deposit Inｓuranｃe Coｒporation 联邦储蓄保险公司FE fｏｒeｉgn exchanｇｅ外汇ＦＥfuｔｕrｅeｘchaｎge 远期外汇FF Frenｃh franｃ法国法郎ｆiｂfree into bargｅ驳船上得交货价ＦＩBC finａncｉaｌinｓtitutiｏn ｂuyerｃｒｅdit ｐolicy 金融机构买方信贷险FＩFO fiｒst in，ｆirｓｔouｔ先进先出法fiｎ、ｓtadg、（stndg、）资信状况fin、stａt、(F/Ｓ）财务报表fin、yr、fiｎａnｃiaｌyｅar 财政年度FIＮA following items not aｖailable以下项目不可获得FＩO free in ａnd out 自由进出F、I、T frｅe of inｅtax 免交所得税ｆl、ｆlorin盾ＦLＧfinａｎce lｅase guarａｎtee 金融租赁担保flt、ｆlat无利息FMV faiｒmａrket ｖalue合理市价ＦＯｆree out 包括卸货费在内得运费fo、foliｏ对折、页码ＦOＢfｒeeｏn boａｒｄ(启运港）船上交货、离岸价格FＯＢaiｒport ＦＯB airporｔ（启运) 机场交货(价)FＯBST frｅe on board sｔowed and triｍｍiｎg 包括清理及平仓得离岸价格Ｆ、O、C、freｅof chａrge免费FＯCUS Fｉnancｉａl aｎd Operａtions ｂiｎed UnｉforｍＳiｎgle Report财务经营综合报告ＦＯＫfilｌor ｋiｌl 要么买进或卖出，要么取消FOR free ｏn rａil （ｏr road) 铁路或(公路)上交货价foｒ’ｄ、，fｗd foｒwａrd; forwarded 转递FOREX foｒeign excｈanｇe 外汇ＦOＳfree on sｔeａmer蒸汽船上交货（价)ＦＯUO for offｉcial use only 仅用于公事FOW, f、ｏ、w、free on ｗagoｎ（启运站)火车上交货(价）ＦOX Futuｒes and Optｉons Eｘｃｈaｎge期货与期权交易所FP flｏatinｇｐolicy 浮动政策FＰｆｕlｌy paid 已全付得ＦRA forward rａｔｅagｒeement 远期利率协议FRCD floating raｔeｃertificatｅｏf ｄeposiｔ浮动利率存单fｒt、，fｒｇt、forward 期货、远期合约ｆreｅｃase nｏｃｈａrge foｒcasｅ免费事例FＲEF fixed rａtｅexpoｒt fｉnanｃe 固定利率出口融资ｆrｔ、& graｔ、ｆreｉght ａnd gratuiｔy 运费及酬金Ｆｒt、fｗｄfreｉght forwaｒd 运费待付Frｔ、ppd freight ｐreｐaid运费已付ＦＳfinal ｓetｔlemeｎt最后结算FSR fｅａsｉbility ｓtｕdy report可行性研究报告FTW freeｔｒａde wharｆ码头交易FＴZ frｅｅtrａｄｅzonｅ自由贸易区fut、fｕtｕｒeｓ期货、将来FＶfａｃe valｕe面值FVA fａir value aｃcoｕnting合理价值法FＷD forｗard (ｅxchaｎge）远期合约F、X、fｏreigｎexcｈａnｇe 外汇ＦX bｒｏkｅr forｅiｇｎexchａｎge brｏker 外汇经纪人fxd ｆixｅd 固定得FXRN fiｘｅd rａtｅnote定息票据FY fiscａl year (fｉnancial yeaｒ)财政(务)年度fy、pｄ、fully paid全部付讫FYI foｒyｏur ｉnｆormation 供您参考g gaｌlｏn；grain；gram （s) ；gold加仑;格令；克; 金Ｇ、A、generaｌageｎt 总代理商、总代理人GＡgｏaheａd办理、可行GAAP generａl AｃcｅpteｄAccoｕｎｔing Principｌeｓ通用会计准则GAAS GenerａllｙＡccepteｄAudiｔing Ｓtａndard 通用审计标准GＡC Gｅｎｅrａl Administｒａtion of Cｕstoms 海关总署ｇal、,gａll gallｏｎ加仑ｇas、gasoliｎe汽油ＧＡTT Gｅneral Agreｅment on Ｔariffs and Ｔradｅ关税及贸易总协定ＧＣL ｇoveｒnmenｔconcessiｏnal loａn 政府优惠贷款GＤP gross doｍｅstic ｐrodｕct 国内生产总值ｇdｓ、goodｓ商品、货物GJ geneｒaｌjｏuｒnal 普通日记帐ＧL general leｄgｅr 总分类帐gｍ、gram(s）克GMＰgｒaduated paymenｔmoｒｔgａge 递增付款按揭GND gross naｔｉonａｌdemand 国民总需求GNE grｏss naｔｉonal expｅｄｉｔurｅs 国民支出总额ＧNP ｇroｓs national prodｕct 国民生产总值GOFO gold forwａｒdｒａｔe 黄金远期利率GP grｏss profiｔ毛利GＰP ｇenｅral pｕrchaｓing poｗer 总购买能力gr、(grs、）ｇross wｅight毛重GＲgrｏsｓｒevenｕe 毛收入GS ｇrosｓsａles销售总额GSP gｅｎｅrａｌiｓｅd ｓyｓtｅm of preferences 普惠制GＴＭgood this montｈ本月有效GTW good ｔhiｓｗeｅｋ本星期有效HAB ｈouse aｉr bｉlｌ航空托运单HAＷB housｅaiｒｗayｂilｌ航空托运单HＣA ｈistorical cost accouｎｔing 历史成本会计ｈdqrｓ、hｅadquａrtｅrs 总部hg、hecｔｏgｒaｍ一百公克ＨＩBOR Hoｎg Kong Interbａｎk Ｏｆｆerｅd Rａte 香港银行同业拆借利率ｈifｏhiｇheｓt-in，first—out 高入先出法Ｈ、ｉn D、C、hoｌｄeｒiｎdue coｕｒｓe 正当持票人Hi-Q ｈiｇh qualitｙ高质量HIＲCＳhighｉnｔerest raｔｅcuｒrｅncｉｅs 高利率货币hi—tech higｈtechnologｙ高技术HＫＤHｏng Konｇdollar 香港元ＨKI Hong KoｎｇInｄeｘ香港指数hｌ、heｃｔoｌｉtｅr 百升ｈｌdｇ、hｏldiｎg 控股Hon'ｄｈonｏred 如期支付得HSCPI Hang SenｇCｏnsuｍｅr PｒicｅIｎｄex恒生消费价格指数ＨSI HaｎｇSeng Index恒生指数hｗevr、hoｗｅver 无论如何Hz herｔz 赫兹Ｉ、A、ｉntaｎgible aｓsｅts 无形资产I &A invｅntｏry andａllocａtiｏns 库存与分配IAS Inｔｅrnatioｎal AccｏuntinｇStandａｒd 国际会计标准IBｉnvｅstmｅnt ｂaｎｋing 投资银行(业）I、B、ｉｎvoice boｏk 发票簿IBＡInternａｔionａl ＢanｋＡssocｉatｉon 国际银行家协会IＢBＲｉnteｒbanｋbid 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常用的英文缩写及其中文意思经济学术语解释1、什么是CPI、通货膨胀、PPI和GNP缩减指数？消费者物价指数(Consumer Price Index)，英文缩写为CPI，是反映与居民生活有关的产品及劳务价格统计出来的物价变动指标，通常作为观察通货膨胀水平的重要指标。

如果消费者物价指数升幅过大，表明通胀已经成为经济不稳定因素，央行会有紧缩货币政策和财政政策的风险，从而造成经济前景不明朗。

因此，该指数过高的升幅往往不被市场欢迎。

例如，在过去12个月，消费者物价指数上升2。

3%，那表示，生活成本比12个月前平均上升2。

3%。

当生活成本提高，你的金钱价值便随之下降。

也就是说，一年前收到的一张100元纸币，今日只可以买到价值97。

70元的货品及服务。

一般说来当CPI>3%的增幅时我们称为Inflation，就是通货膨胀；而当CPI>5%的增幅时，我们把他称为Serious Inflation，就是严重的通货膨胀。

主要价格指数有三个：消费者价格指数CPI(Consumer’s Price Index)，生产者价格指数PPI(Producer’s Price Index)，GNP缩减指数(GNP Deflator)。

可以这样说，CPI是一个同步经济指标，PPI是一个先行经济指标。

一般来说生产者价格指数领先于经济3个月到半年，消费者滞后于经济3个月到半年。

CPI可以显示目前经济状况，而PPI可以显示未来经济状况。

PPI计算的是厂商出售的价格，而CPI计算的是消费者购买的价格。

2、什么是恩格尔系数？1857年，德国统计学家恩格尔在研究了当时西欧某些居民家庭的收入和食物消费支出的关系后，提出了这样一个观点：一个家庭收入越少，总支出中用来购买食物的费用所占的比例越大。

这一观点被称为“恩格尔定律”，即恩格尔系数。

用公式表示为：恩格尔系数(%)=(食物支出额÷消费支出总额)×100%恩格尔定律主要表述的是食品支出占总消费支出随收入变化而变化的一定趋势。

常用经济类缩写词（中英文对照）Abb. English Chinesea accepted 承兑AA Auditing Administration （中国)审计署AAA 最佳等级abs. abstract 摘要a/c, A/C account 帐户、帐目a/c, A/C account current 往来帐户、活期存款帐户A&C addenda and corrigenda 补遗和勘误Acc. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. account 帐户、帐目Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科目ACN air consignment 航空托运单a/c no. account number 帐户编号、帐号Acpt. acceptance or accepted 承兑A/CS Pay. accounts payable 应付帐款A/CS Rec. accounts receivable 应收帐款ACT advance corporation tax 预扣公司税ACU Asia Currency Unit 亚洲货币单位A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款ad.val.,A/V ad valorem to (according value)从价Agt. agent 代理人Agt. agreement 协议、契约AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R account receivable 应收帐款A/R at the rate of 以……比例a/r all risks （保险)全险Arr. arrivals, arrived 到货、到船A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单ASAP as soon as possible 尽快ASR acceptance summary report 验收总结报告ass. assessment 估征、征税assimt. assignment 转让、让与ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机)ATS automated trade system 自动交易系统ATS automatic transfer service 自动转移服务Attn. attention 注意Atty. attorney 代理人auct. auction 拍卖Aud. auditor 审计员、审计师Av. average 平均值a.w. all wool 纯羊毛A/W air waybill 空运提单A/W actual weight 实际重量BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭Bat battery 电池b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B/B bill bought 买入票据、买入汇票b&b bed & breakfast 住宿费和早餐费b.c. blind copy 密送的副本BC buyer credit 买方信贷B/C bills for collection 托收汇票B.C. bank clearing 银行清算b/d brought down 转下页Bd. bond 债券B/D bills discounted 已贴现票据B/D bank draft 银行汇票b.d.i. both dates inclusive, both days inclusive 包括头尾两天B/E bill of entry 报关单b.e., B/E bill of exchange 汇票BEP breakeven point 保本点、盈亏临界点b/f brought forward 承前BF bonded factory 保税工厂Bfcy. Beneficiary 受益人B/G, b/g bonded goods 保税货物BHC Bank Holding Company 银行控股公司BIS Bank of International Settlements 国际清算银行bit binary digit 两位数Bk. bank 银行Bk. book 帐册b.l., B/L bill of lading 提货单B/L original bill of lading original 提货单正本bldg. building 大厦BMP bank master policy 银行统一保险BN bank note 钞票BO branch office 分支营业处BO buyer’s option 买者选择交割期的远期合同BOM beginning of month 月初b.o.m. bill of materials 用料清单BOO build-operate-own 建造—运营—拥有BOOM build-operate-own-maintain 建造—运营—拥有—维护BOOT build-operate-own- transfer 建造—运营—拥有—转让b.o.p. balance of payments 收支差额BOT balance of trade 贸易余额BOY beginning of year 年初b.p., B/P bills payable 应付票据Br. branch 分支机构BR bank rate 银行贴现率b.r., B/R bills receivable 应收票据Brok. broker or brokerage 经纪人或经纪人佣金b.s., BS, B/S balance sheet 资产负债表B/S bill of sales 卖据、出货单B share B share B 股B.T.T. bank telegraphic transfer 银行电汇BV book value 票面价值c. cents 分C cash; coupon; currency 现金、息票、通货C centigrade 摄氏（温度)C. A. chartered accountant; chief accountant 特许会计师、主任（主管)会计师C. A. commercial agent 商业代理、代理商C. A. consumers' association 消费者协会C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产C. A. D cash against documnet 交单付款can. cancelled 注销cap. capital 资本CAPM capital asset pricing model 固定资产计价模式C. A. S. cost accounting standards 成本会计标准c. b., C. B. cash book 现金簿CBD cash before delivery 先付款后交货C. C. cashier's check 银行本票C. C contra credit 贷方对销c/d carried down 过次页、结转下期CD certificate of deposit 存单c/f carry forward 过次页、结转CG capital gain 资本利得CG capital goods 生产资料、资本货物C. H. custom house 海关C. H. clearing house 票据交换所Chgs charges 费用Chq. cheque 支票C/I certificate of insurance 保险凭证CIA certified internal auditor 注册内部审计员c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费C. I. T. comprehensive income tax 综合所得税Ck. check 支票C. L. call loan 短期拆放C / L current liabilities 流动负债C. M. A. certificed management accountant 注册管理会计师CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会CML capital market line 资本市场线性CMO Collateralised Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书c/o carried over 结转后期C. O., C/O cash order 现金汇票、现金订货C. O. certificate of origin 产地证明书Co. company 公司COBOL Common Business Oriented Language 通用商业语言CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会c. o. d, C. O. D. cash on delivery 货到付款Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com.; comm. commission 佣金cont. container 集装箱cont., contr. contract 契约、合同conv., cv., cvt. convertible 可转换的、可兑换的Cor. corpus 本金Cor. correspodent 代理行Corp. corporation 公司CP. commercial paper 商业票据C. P. A certified Public Accountant 注册公共会计师CPB China Patent Bureau 中国专利局CPI consumer price index 消费者价格指数CPM cost per thousand 每一千个为单位的成本CPP current purchasing power 现行购买力Cps. coupons 息票CPT carriage paid to 运费付至......C/R company's risk 企业风险Cr. credit 贷记、贷方CR carrier's risk 承运人风险CR current rate 当日汇率、现行汇率CR cash receipts 现金收入CR class rate 分级运费率CS civil servant; civil service 公务员、文职机关CS convertible securities 可转换证券C. S. capital stock 股本CSI customer satisfaction index 顾客满意指数csk. cask 木桶CT corporate treasurer 公司财务主管CT cable transfer 电汇ct crate 板条箱ctge cartage 货运费、搬运费、车费Cts. cents 分CTT capital transfer tax 资本转移税cu cubic 立方CU customs unions 关税联盟cu. cm. cubic centimeter 立方厘米cu. in. cubic inch 立方英寸cu. m. cubic meter 立方米cu. yd. cubic yard 立方码cum. pref. cumulative preference (share) 累积优先（股）cur. curr. current 本月、当月CV convertible security 可转换债券CVD countervailing duties 抵消关税、反倾销税C.V. P. analysis Cost Volume Profit analysis 本---量---利分析C. W. O. cash with order 订货付款Cy. currency 货币CY calendar year 日历年CY container 整装货柜CY container yard 货柜堆场、货柜集散场D degree; draft 度、汇票D/A deposit account 存款帐户D/A document．nbspagainst acceptance 承兑交单d/a days after acceptance 承兑后......日（付款）D. A. debit advice 欠款报单D. B day book 日记帐、流水帐DB method declining balance (depreciation) 递减余额折旧法D. C. F. method discounted cash flow method 现金流量贴现法D/D document．ry draft 跟单汇票D. D.; D/D demand draft 即期汇票D/d; d/d days after date 出票后......日(付款)d. d. dry dock 干船坞DDB method double declining balance (depreciation) 双倍递减余额折旧法D. D. D deadline delivery date 交易最后日期def. deficit 赤字、亏损dem. demurrage 滞期费Depr. depreciation 折旧d. f; D. F.; d. frt. dead freight 空舱费D. G dangerous goods 危险货物diff. difference 差额Dis. discount 折扣、贴现dish'd; dishd dishonored 不名誉、拒付D. I. T double income-tax(relief) 双重所得税（免征）div.; divd dividend 红利、股息D-J Dow Jones & Co. 美国道—琼斯公司DJIA Dow Jones Industrial Average (Stock Index) 道—琼斯工业股票指数DJTA Dow Jones Transportation Average 道—琼斯运输平均数DJUA Dow Jones Utility Average 道—琼斯公用事业平均数DK Don't know 不知道DL direct loan 直接贷款DL discretionary limit 无条件限制DLD deadline date 最后时限Dls. Dol(s) Doll(s) 元DM Deutsche Mark; D-mark; Deutschmark; 德国马克DMCs developing member countries 发展中国家DN date number 日期号DN; D/N debit note 借记通知单DNR do not reduce 不减少do.; dto. ditto 同上、同前D/O delivery order 发货单Doc(s) 凭证、单据、文件doc. att. document．attached 附单据、附件Doc. code document．nbspcode 凭证（单据）编号D. O. G. days of grace 宽限日数DOR date of request 要求日DP; D/P document．nbspagainst payment 交单付款DPI disposable personal income 个人可支配收入DPOB date and place of birth 出生时间和地点DPP damp proofing 防潮的Dr. debit 借记、借方D. R.; DR discount rate 贴现率、折扣率Dr debtor 债务人DR deposit receipt 存单、存款收据dr. drawer 借方DS; d/s days after sight(days' sight) 见票后.......日(付款)ds.; d's days 日dstn. destination 日的地(港)DTC Deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司dup.; dupl.; dupte. duplicate 副本DVP delivery versus payment 付款交货dy.; d/y day; delivery 日、交货dz dozen 一打E. exchange; export 交易所、输出E. & O. E. errors and omissions excepted 如有错漏，可加更正e.a.o.n. except as otherwise noted 除非另有说明EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC European Community; European Commission 欧洲共同体、欧洲委员会EC export credit 出口信贷EC error corrected 错误更正Ec. exempli causa 例如Ec. ex coupon 无息票ECA export credit agency 出口信贷机构ECAFE Economic Commission for Asia and the Far East 亚洲及远东经济委员会ECE Economic Commission for Europe 欧洲经济委员会ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ECU European Currency Unit 欧洲货币单位E/D export declaration 出口申报单ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理E. E.; e.e errors excepted 如有错误，可加更正EERI Effective Exchange Rate Indexes of Hong Kong 港汇指数EET East European Time 东欧时间EF export finance 出口融资EF Exchange Fund 外汇基金EFT electronic funds transfer 电子资金转帐EFTA European Free Trade Area (Association) 欧洲自由贸易区（协会）EGM Extraordinary Genaral Meeting 特别股东大会EIB Export-Import Bank 进出口银行EIL WB Economic Integration Loan 世界银行经济一体化贷款EL export license 出口许可证ELI extra low impurity 极少杂质EMF European Monetary Fund 欧洲货币基金EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMP European main ports 欧洲主要港口EMS European Monetary System 欧洲货币体系EMS express mail service 邮政特快专递EMU European Monetary Union 欧洲货币联盟enc enclosed 停业encl(s) 附件encd. enclosed 附件End. end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOE European Options Exchange 欧洲期权交易EOM end of month 月底EOQ economic order quantity 最底订货量EOS end of season 季末EOU export-oriented unit 出口型单位EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPOS electronic point of sale 电子销售点EPR earnings price ratio 收益价格比率EPR effective protection rate 有效保护率EPS earnings per share 每股收益额、每股盈利额E. P. T excess profit tax 超额利润税EPVI excess present value index 超现值指数EPZ export processing zone 出口加工区ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、遗产EST Eastern Standard Time 美国东部标准时间et seq. et sequents 以下ETA estimated time of arrival 预计到达时间ETD estimated tiem of departure 预计出发时间ETDZ Economic and Technological Development Zone 经济技术开发区ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间EU European Union 欧盟EUA European Units of Account 欧洲记帐单位ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内ex cont. from contract 从合同ex cp. ex coupon 无息票ex div. ex dividend 无股息Exp. export 出口Extd. extend 展期EXW ex works 工厂交货价f feet 英尺F dealt in flat 无息交易的f. following (page) 接下页f. fairs 定期集市F. A. face amount 票面金额F. A. fixed assets 固定资产F. A freight agent 货运代理行FA free alongside 启运港船边交货FABB Fellow of the British Association of Accountants and Auditors 英国会计师和审计师协会会员FAC facility 设施、设备f.a.c. fast as can 尽快FACT factor analysis chart technique 因素分析图解法fad. free delivery (discharge, dispatch) 免费送货F. A. F. free at factory 工厂交货FAIA Fellow of the Association of International Accountants 国际会计协会会员F. A. Q fair average quality （货品）中等平均质量F. A. S. free alongside ship 发运地船边交货价FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FAT factory acceptance test 工厂验收试验FB foreign bank 外国银行F. B. E. foreign bill of exchange 外国汇票F. C. fixed capital 固定资本F. C. fixed charges 固定费用F. C. future contract 远期合同fc. franc 法郎FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员FCG foreign currency guarantee 外币担保FCL full container load 整货柜装载FCL/LCL full container load/less (than) 整装/分卸FCR forwarder's cargo receipt 货运代理行收据FCT forwarding agent's certificate of transport 货运代理行领货证fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FDI foreign direct investment 外商直接投资FDIC Federal Deposit Insurance Corporation 联邦储蓄保险公司FE foreign exchange 外汇FE future exchange 远期外汇FF French franc 法国法郎fib free into barge 驳船上的交货价FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) 资信状况fin. stat. (F/S) 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出F. I. T free of income tax 免交所得税fl. florin 盾FLG finance lease guarantee 金融租赁担保flt. flat 无利息FMV fair market value 合理市价FO free out 包括卸货费在内的运费fo. folio 对折、页码FOB free on board （启运港）船上交货、离岸价格FOB airport FOB airport (启运) 机场交货（价）FOBST free on board stowed and trimming 包括清理及平仓的离岸价格F.O.C. free of charge 免费FOCUS Financial and Operations Combined Uniform Single Report 财务经营综合报告FOK fill or kill 要么买进或卖出，要么取消FOR free on rail (or road) 铁路或（公路）上交货价for'd., fwd forward; forwarded 转递FOREX foreign exchange 外汇FOS free on steamer 蒸汽船上交货（价）FOUO for official use only 仅用于公事FOW, f. o. w. free on wagon （启运站）火车上交货（价）FOX Futures and Options Exchange 期货和期权交易所FP floating policy 浮动政策FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单frt., frgt. forward 期货、远期合约free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. & grat. freight and gratuity 运费及酬金Frt. fwd freight forward 运费待付Frt. ppd freight prepaid 运费已付FS final settlement 最后结算FSR feasibility study report 可行性研究报告FTW free trade wharf 码头交易FTZ free trade zone 自由贸易区fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) 远期合约F.X. foreign exchange 外汇FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考g gallon; grain; gram (s) ;gold 加仑；格令；克; 金G. A. general agent 总代理商、总代理人GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GAC General Administration of Customs 海关总署gal., gall gallon 加仑gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 关税及贸易总协定GCL government concessional loan 政府优惠贷款GDP gross domestic product 国内生产总值gds. goods 商品、货物GJ general journal 普通日记帐GL general ledger 总分类帐gm. gram(s) 克GMP graduated payment mortgage 递增付款按揭GND gross national demand 国民总需求GNE gross national expeditures 国民支出总额GNP gross national product 国民生产总值GOFO gold forward rate 黄金远期利率GP gross profit 毛利GPP general purchasing power 总购买能力gr. (grs.) gross weight 毛重GR gross revenue 毛收入GS gross sales 销售总额GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托运单HAWB house air waybill 航空托运单HCA historical cost accounting 历史成本会计hdqrs. headquarters 总部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正当持票人Hi-Q high quality 高质量HIRCS high interest rate currencies 高利率货币hi-tech high technology 高技术HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指数hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消费价格指数HSI Hang Seng Index 恒生指数hwevr. however 无论如何Hz hertz 赫兹I. A. intangible assets 无形资产I & A inventory and allocations 库存和分配IAS International Accounting Standard 国际会计标准IB investment banking 投资银行（业)I. B. invoice book 发票簿IBA International Bank Association 国际银行家协会IBBR interbank bid rate 银行间报价利率I. B. I invoice book inward 购货发票簿IBNR incurred but not reported 已发生未报告I. B. O. invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICB international competitive bidding 国际竞标ICIA International Credit Insurance Association 国际信用保险协会ICJ International Court of Justice 国际法庭ICM international capital market 国际资本市场ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本—产出增量比I. C. U. International Code Used 国际使用的电码IDB industrial development bond 工业发展债券IDB Inter-American Development Bank 泛美开发银行IDB inter-dealer broker 交易商之间经纪人IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据IE indirect export 间接出口I. F. insufficient fund 存款不足IFB invitation for bids 招标邀请I. G. imperial gallon 英制加仑IL, I/L import licence 进口许可证ILC irrevocable letter of credit 不可撤销信用证IMF International Monetary Fund 国际货币基金组织imp. import 进口，输入Inc. incorporated 注册（有限)公司incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替Ins, ins. insurance 保险inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知in trans (I. T.)在(运输)途中inv.doc./attach. invoice with document．nbspattached 附提货单的发票Inv't., invt. inventory 存货I-O input-output 输入--输出IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IQ import quota 进口配额IR Inland Revenue 国内税收I. R. inward remittance 汇入款项IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IS International System 公制度量衡ISIC International Standard Industrial Classification 国际标准产业分类IT information technology 信息技术IT international tolerance 国际允许误差I/T income tax 所得税ITC investment tax credit 投资税收抵免ITO International Trade Organization 国际贸易组织ITS intermarket trading system 跨市场交易系统IV investment value 投资价值J., Jour. journal 日记帐J. A. (J/A) 联合（共管）帐簿J. D. B. journal day-book 分类日记帐J/F, j/f journal folio 日记帐页数J. V. joint venture 合资经营企业J. V. journal voucher 分录凭单JVC joint venture company 合资公司K. D. knocked down 拆散K. D. knocked down price 成交价格kg kilogram 千克kilom. kilometer 千米kv kilovolt 千伏kw kilowatt 千瓦KWH kilowatt-hour 千瓦小时L listed (securities)（证券）上市L., (Led.) ledger分类帐L. lira 里拉L. liter 公升L. A. (L/A) 授权书L. A. liquid assets 流动资产L. B. letter book 书信备查簿LB licensed bank 许可银行lb pound 磅LC (L/C) 信用证LCL/FCL less than container load/full container load 拼装/整拆LCL/LCL less than container load/less than container load 拼装/拼拆L.& D. loans and discounts 放款及贴现L&D loss and damage 损失和损坏ldg. loading 装（卸）货L/F ledger folio 分类帐页数LG letter of guarantee 保函Li. liability 负债LI letter of interest (intent) 意向书lifo (LIFO) last in,first out 后进先出法L. I. P. (LIP) life insurance policy人寿保险单LIRCs low interest rate currencies 低利率货币L/M list of materials 材料清单LMT local mean time 当地标准时间LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资i. s. lump sum 一次付款总额i. s. t. local standard time 当地标准时间LT long term 长期Ltd. limited 有限（公司）m million 百万M matured bond 到期的债券M mega- 百万M milli- 千分之一m. meter, mile 米、英里M&A merger & acquisition 兼并收购MA my account 本人帐户Mat. maturity 到期日Max., max maximum 最大量M. B. memorandum book 备忘录MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理M/C marginal credit 信贷限额m/c metallic currency 金属货币MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划M/d months after deposit 出票后......月M. D. maturity date 到期日M. D. (M/D) memorandum of deposit 存款(放)单M. D. malicious damage 恶意损坏mdse. merchandise 商品MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型M. F. mutual funds 共同基金MF mezzanine financing 过渡融资mfg. manufacturing 制造的MFN most favoured nations 最惠国mfrs. manufacturers 制造商mg milligram 毫克M/I marine insurance 海险micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划Mk mark 马克mks. marks 商标mkt. market 市场MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保M. M. money market 货币市场mm millimeter 毫米MMDA money market deposit account 货币市场存款帐户MMI major market index 主要市场指数MNC multinational corporation 跨（多）国公司MNE multinational enterprise 跨国公司MO (M. O.) meney order 汇票mo. month 月MOS management operating system 经营管理制度Mos. months 月MP market price 市价M/P months after payment 付款后......月MPC marginal propensity to consume 边际消费倾向Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRO maintenance, repair and operation 维护、修理及操作MRP manufacturer's recommended price 厂商推荐价格MRP material requirement planning 原料需求计划MRP monthly report of progress 进度月报MRR maintenance, repair and replace 维护、修理和替换M/s months of sight 见票后.......月msg message 留言MT medium term 中期M/T mail transfer 信汇mthly monthly 每月MTI medium-term insurance 中期保险MTN medium-term note 中期票据MTU metric unit 米制单位n. net 净值N. A. net assets 净资产n. a not available 暂缺N. A. non-acceptance 不承兑NA not applicable 不可行N. B. nota bene 注意NC no charge 免费N/C net capital 净资本n. d. no date 无日期N. D. net debt 净债务n. d. non-delivery 未能到达ND next day delivery 第二天交割NDA net domestic asset 国内资产净值N.E. net earnings 净收益n. e. no effects 无效n. e. not enough 不足negb. negotiable 可转让的、可流通的Neg. Inst., N. I. negotiable instruments 流通票据nego. negotiate 谈判N. E. S. not elsewhere specified 未另作说明net. p. net proceeds 净收入N/F no fund 无存款NFD no fixed date 无固定日期NFS not for sale 非卖品N. G. net gain 纯收益NH not held 不追索委托N. I. net income 净收益N. I. net interest 净利息NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税N. L. net loss 净损失NL no load 无佣金n. m. nautical mile 海里NM no marks 无标记N. N. no name 无签名NNP net national product 国民生产净值NO. (no.)编号、号数no a/c no account 无此帐户NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户N/P net profit 净利NP no protest 免作拒付证书N. P. notes payable 应付票据NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法N. Q. A. net quick assets 速动资产净额NQB no qualified bidders 无合格投标人NR no rated （信用）未分等级N/R no responsibility 无责任N. R. notes receivable 应收票据N. S. F. (NSF) no cufficient fund存款不足NSF check no sufficient fund check 存款不足支票nt. wt. net weight 净重NTA net tangible assets 有形资产净值NTBs non-tariffs barriers 非关税壁垒ntl no time lost 立即NTS not to scale 不按比例NU name unknown 无名N. W. net worth 净值NWC net working capital 净流动资本NX not exceeding 不超过N. Y. net yield 净收益NZ$ New Zealand dollar 新西兰元o order 订单o. (O.) offer发盘、报价OA open account 赊帐、往来帐o/a on account of 记入......帐户o. a. overall 全面的、综合的OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算O. B. ordinary business 普通业务O. B. (O/B) order book订货簿OB/OS index overbought/oversold index 超买超卖指数OBV on-balance volume 持平数量法o. c. over charge 收费过多OC open cover 预约保险o/d, o. d.,(O. D.) overdrawn透支OD overdraft 透支O/d on demand 见票即付O. E. (o. e. ) omission excepted遗漏除外O. F. ocean freight 海运费OFC open for cover 预约保险O. G. ordinary goods 中等品O. G. L. Open General License 不限额进口许可证OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确o. m. s. output per manshift 每人每班产量O. P. old price 原价格O. P. open policy 不定额保险单opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OS out of stock 无现货O/s outstanding 未清偿、未收回的O. T. overtime 加班OTC over-the -counter market 市场外交易市场OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示OWE optimum working efficiency 最佳工作效率oz ounce(s)盎司ozws. otherwise 否则p penny; pence; per 便士；便士；每P paid this year 该年（红利)已付p. pint 品托（1/8加仑)P.A. particular average; power of attorney 单独海损；委托书P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年P&A professional and administrative 职业的和管理的P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P/A payment of arrival 货到付款P/C price catalog; price current 价格目录；现行价格P/E price/earning 市盈率P/H pier-to-house 从码头到仓库P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权pat. patent 专利PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pc piece; prices 片，块；价格pcl. parcel 包裹pd paid 已付per pro. per procurationem （拉丁)由...代理PF project finance 项目融资PFD preferred stock 优先股pk peck 配克（1/4蒲式耳)PMO postal money order 邮政汇票P.O.C. port of call 寄航港，停靠地P.O.D. place of delivery 交货地点P.O.D. port of destination; port of discharge 目的港；卸货港P.O.R. payable on receipt 货到付款P.P. payback period （投资的)回收期P.P.I. policy proof of interest 凭保证单证明的保险利益POE port of entry 报关港口POP advertising point-of-purchase advertising 购物点广告POR pay on return 收益PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值q. quarto 四开，四开本Q. quantity 数量QB qualified buyers 合格的购买者QC quality control 质量控制QI quarterly index 季度指数qr. quarter 四分之一，一刻钟QT questioned trade 有问题交易QTIB Qualified Terminal Interest Property Trust 附带可终止权益的财产信托quad. quadruplicate 一式四份中的一份quotn. quotation 报价q.v. quod vide (which see)参阅q.y. query 查核R option not traded 没有进行交易的期权R. response; registered; return 答复；已注册；收益r. rate; rupee; ruble 比率；卢比；卢布RAD research and development 研究和开发RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券R&A rail and air 铁路及航空运输R&D research and development 研究与开发R&T rail and truck 铁路及卡车运输R&W rail and water 铁路及水路运输R/A refer to acceptor 洽询（汇票)承兑人R/D refer to drawer （银行)洽询出票人RB regular budget 经常预算RCA relative comparative advantage 相对比较优势RCMM registered competitive market maker 注册的竞争市场自营商rcvd. received 已收到r.d. running days=consecutive days 连续日RDTC registered deposit taking company 注册接受存款公司Re. subject 主题re. with reference to 关于RECEIVED B/L received for shipment bill of lading 待装云提单REER real effective exchange rate 实效汇率ref. referee; reference; refer(red)仲裁者；裁判；参考；呈递REO real estate owned 拥有的不动产REP import replacement 进口替代REP Office representative office 代办处，代表处REPO, repu, RP Repurchase Agreement 再回购协议req. requisition 要货单，请求REVOLVER revolving letter of credit 循环信用证REWR read and write 读和写RIEs recognized investment exchanges 认可的投资交易（所)Rl roll 卷RLB restricted license bank 有限制牌照银行RM remittance 汇款rm room 房间RMB RENMINBI 人民币，中国货币RMS Royal Mail Steamer 皇家邮轮。

常见金融英文缩写（汇总）在我们的日常生活当中，英文缩写可谓随处可见，下面是YJBYS小编收集的常见金融英文缩写，仅供大家借鉴学习宏观经济指标类CPI消费者物价指数(Consumer Price Index)，是反映与居民生活有关的产品及劳务价格统计出来的物价变动指标，通常作为观察通货膨胀水平的重要指标。

当CPI3%的增幅时我们称为通货膨胀;而当CPI5%的增幅时，称为严重通货膨胀。

PPI生产者物价指数(Producer Price Index)，指通过计算生产过程中所有阶段上所获得的产品的价格水平变动而得到的指数。

GDP国内生产总值(gross domestic product)，是指一定时期内(一个季度或一年)，一个国家或地区的经济中所生产出的全部最终产品和提供劳务的市场价值的总值。

GNP国民生产总值(Gross National Product),它是指一个国家地区的国民经济在一定时期(一般1 年)内以货币表现的全部最终产品(含货物和服务)价值的总和。

PPPPPP 模式，又称为公私合营模式，即Public—Private—Partnership的字母缩写，起源于英国的“公共私营合作”的融资机制，是指ZF 与私人组织之间，为了合作建设城市基础设施项目，或是为了提供某种公共物品和服务，以特许权协议为基础，彼此之间形成一种伙伴式的合作关系，并通过签署合同来明确双方的权利和义务，以确保合作的顺利完成，最终使合作各方达到比预期单独行动更为有利的结果。

PP 模式将部分ZF 责任以特许经营权方式转移给社会主体(企业)，ZF 与社会主体建立起“利益共享、风险共担、全程合作”的共同体关系，ZF 的财政负担减轻，社会主体的投资风险减小。

BOTBOT，即build—operate—transfer(建设—经营—转让)，是指ZF通过契约授予私营企业(包括外国企业)以一定期限的特许专营权，许可其融资建设和经营特定的公用基础设施，并准许其通过向用户收取费用或出售产品以清偿贷款，回收投资并赚取利润;特许权期限届满时，该基础设施无偿移交给ZF。