财务英语缩写语

财务会计英语缩写语财务会计英语缩写语缩写英⽂全称中⽂A accepted 承兑A&C addenda and corrigenda 补遗和勘误A.C.V actual cash value 实际现⾦价值a.d., a/d after date 开票后、出票后a/c no. account number 帐户编号、帐号a/c, A/C account current 往来帐户、活期存款帐户a/c, A/C, Acct. account 帐户、帐⽬A/CS Pay. accounts payable 应付帐款A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R at the rate of 以……⽐例A/R, A/CS Rec. accounts receivable 应收帐款A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单abs. abstract 摘要Acc. acceptance 往来帐户Acc., Acpt. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科⽬ACT advance corporation tax 预扣公司税ad.val., A/V ad valorem to (accordingvalue)从价ADRS asset depreciation rangesystem固定资产分组折旧法Adv. advance 预付款AJE adjusting journal entries 调整分录Amt. amount ⾦额、总数Ann. annuity 年⾦ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine ⾃动取款机（柜员机）Aud. auditor 审计员、审计师Av. average 平均值B share B share B 股b&b bed & breakfast 住宿费和早餐费b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B.C. bank clearing 银⾏清算b.c. blind copy 密送的副本both dates inclusive 包括头尾两天b.e., B/E bill of exchange 汇票b.l., B/L bill of lading 提货单bill of materials ⽤料清单balance of payments 收⽀差额b.p., B/P bills payable 应付票据B.P.B bank post bill 银⾏汇票b.r., B/R, B.rec. bills receivable 应收票据b.s., B.S.，BS, B/S balance sheet 资产负债表bank telegraphic transfer 银⾏电汇B/B bill bought 买⼊票据、买⼊汇票B/C bills for collection 托收汇票B/D bank draft 银⾏汇票B/D bills discounted 已贴现票据b/d brought down 转下页B/E bill of entry 报关单b/f brought forward 承前B/L bill of lading 提货单B/L original bill of lading original 提货单正本B/R bank rate 银⾏贴现率B/S bill of sales 卖据、出货单BA bank acceptance 银⾏承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭BC buyer credit 买⽅信贷Bd. bond 债券BEP breakeven point 保本点、盈亏临界点Bfcy. Beneficiary 受益⼈bit binary digit 两位数Bk. bank 银⾏Bk. bank book 银⾏帐簿Bk. book 帐册BN bank note 钞票BO buyer's option 买者选择交割期的远期合同BOM beginning of month ⽉初BOT balance of trade 贸易余额BOY beginning of year 年初BR bank rate 银⾏贴现率Brok. broker or brokerage 经纪⼈或经纪⼈佣⾦BV book value 票⾯价值C cash; coupon; currency 现⾦、息票、通货c.,Cts. cents 分C.A. chartered accountant， chief accountant 特许会计师、主任（主管）会计师C.A. commercial agent 商业代理、代理商C.A.D cash against document 交单付款，凭单付现cost accounting standards 成本会计标准C.B. cash book 现⾦簿c.b., C.B. cash book 现⾦簿C.C. contra credit 贷⽅对销C.C. cashier's check 银⾏本票C.d. cum dividend 附股息报关单C.H. clearing house 票据交换所C.H. custom house 海关comprehensive income tax 综合所得税C.L. call loan 短期拆放certified management accountant 注册管理会计师C.O., C/O cash order 现⾦汇票、现⾦订货cash on delivery 货到付款，交货付现C.P.A Certified Public Accountant 注册公共会计师Certified Public Accountant 注册会计师C.S. capital stock 股本Cost Volume Profit analysis 本---量---利分析cash with order 订货付款，随订单付现C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产c/d carried down 过次页、结转下期c/f carry forward 过次页、结转C/I certificate of insurance 保险凭证C/L current liabilities 流动负债c/o carried over 结转后期can. cancelled 注销cap. capital 资本CAPM capital asset pricing mode 固定资产计价模式CBD cash before delivery 先付款后交货CD certificate of deposit 存单CG capital gain 资本利得CG capital goods ⽣产资料、资本货物Chgs charges 费⽤Chq. cheque ⽀票CIA certified internal auditor 注册内部审计员Ck. check ⽀票CML capital market line 资本市场线性CMO Collateralized Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷⽅通知书COBOL Common Business Oriented Language 通⽤商业语⾔Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com. comm. commission 佣⾦conv, cv, cvt convertible 可转换的、可兑换的Cor. corpus 本⾦CP commercial paper 商业票据CPM cost per thousand 每⼀千个为单位的成本Cps. coupons 息票CR cash receipts 现⾦收⼊CR current rate 当⽇汇率、现⾏汇率Cr. Credit, creditor 贷记、贷⽅CS convertible securities 可转换证券CT cable transfer 电汇CT corporate treasurer 公司财务主管ctge cartage 货运费、搬运费、车费CTT capital transfer tax 资本转移税cur curr current 本⽉、当⽉CV convertible security 可转换债券CVD countervailing duties 反倾销税CY calendar year ⽇历年Cy. currency 货币缩写英⽂全称中⽂D degree; draft 度、汇票D.A. debit advice ⽋款报单D.B day book ⽇记帐、流⽔帐discounted cash flow method 现⾦流量贴现法D.D., D/D demand draft 即期汇票d.f, D.F., d.frt. dead freight 空舱费days of grace 宽限⽇数D.R., DR discount rate 贴现率、折扣率d/a days after acceptance 承兑后......⽇（付款）D/A deposit account 存款帐户D/A document against acceptance 承兑交单D/D documentary draft 跟单汇票D/D Demand Draft 票汇D/d; d/d days after date 出票后......⽇(付款) D/N debit note 清单D/O delivery order 发货单D/P documents against payment 付款交单D/R. deposit receipt 存款收条D/W dock warrant 码头仓单DB method declining balance (depreciation) method 递减余额折旧法Dd. delivered 交付DDB method double declining balance (depreciation) method 双倍递减余额折旧法Def. deferred 延期def. deficit ⾚字、亏损Dely. delivery 交付dem. demurrage 滞期费Depr. depreciation 折旧Dft. draft 汇票diff. difference 差额Dis. discount 折扣、贴现dish'd; dished dishonored 不名誉、拒付Div. dividend; division 红利div.; divd dividend 红利、股息DL direct loan 直接贷款DLD deadline date 最后时限Dls, Dol(s); dollars 元DN date number ⽇期号DN, D/N debit note 借记通知单DNR do not reduce 不减少Do, dto. ditto 同上、同前Doc(s) documents 凭证、单据、⽂件Doc. code document code 凭证（单据）编号doc. att. documents attached 附单据、附件Dols. dollars 美元DOR date of request 要求⽇DP, D/P document against payment 交单付款Dr debtor 债务⼈DR deposit receipt 存单、存款收据Dr debit 借记、借⽅Dr drawer 借⽅DS, d/s days after sight(days' sight) 见票后.......⽇(付款) Ds, d's days ⽇DTC deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司Dup, dupl duple, duplicate 副本DVP delivery versus payment 付款交货Dy, d/y day; delivery ⽇、交货dz dozen ⼀打E exchange; export 交易所、输出E&O.E. errors and omissions excepted 如有错漏，可加更正except as otherwise noted 除⾮另有说明E.D. ex dividend 股息除外E.E., e.e. errors excepted 如有错误，可加更正E.P.T excess profit tax 超额利润税Ea. each 每Ea. earning assets 盈利资产,有收益的资产EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and income tax 税前收益EBIT earnings before interest and tax 扣除利息和税⾦前收益EBS Electronic Broking Service 电⼦经纪服务系统EBT earning before taxation 税前盈利EC error corrected 错误更正EC export credit 出⼝信贷Ec. ex coupon ⽆息票Ec. example causa 例如ECA export credit agency 出⼝信贷机构ECG Export Credit Guarantee 出⼝信⽤担保ECI export credit insurance 出⼝信⽤保险ECR export credit refinancing 出⼝信贷再融资ECT estimated completion time 估计竣⼯时间ED ex dividend ⽆红利、除息、股利除外EDD estimated delivery date 预计交割⽇EDI electronic data interchange 电⼦数据交换EDOC effective date of change 有效更改⽇期EDP Electronic Data Processing 电⼦数据⾃理EF Exchange Fund 外汇基⾦EF export finance 出⼝融资EFT electronic funds transfer 电⼦资⾦转帐EIB Export-Import Bank 进出⼝银⾏EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment ⽉末付款EMS European Monetary System 欧洲货币体系encd. enclosed 附件encl(s). enclosure 附件End., end. endorsement 背书Entd. entered 登记⼈。

财务部门英文缩写财务部门在企业中扮演着至关重要的角色，负责管理和监督财务事务，包括财务报表的编制、预算的制定和执行、成本管理等。

为了方便沟通和表达，财务部门通常使用一些英文缩写来表示不同的职能和岗位。

本文将介绍一些常见的财务部门英文缩写，以便大家更好地理解和应用。

一、财务部门职能缩写1. CFO - Chief Financial Officer（首席财务官）：负责财务管理和决策，对公司的财务状况负有最终责任。

2. CFAO - Chief Financial and Administrative Officer（首席财务与行政官）：负责财务和行政管理，综合处理企业财务、会计、税务等事务。

3. CCO - Chief Compliance Officer（首席合规官）：负责确保公司合规，管理与合规相关的风险，并制定相应的合规策略和流程。

4. CIO - Chief Investment Officer（首席投资官）：负责企业的投资管理，包括资金的配置、投资风险的评估和投资组合的监控。

5. CAO - Chief Accounting Officer（首席会计官）：负责公司的会计和财务报告，确保财务信息的准确性和合规性。

6. CSO - Chief Strategy Officer（首席战略官）：负责制定和执行公司的战略规划，包括财务战略和资本战略等。

7. CRO - Chief Risk Officer（首席风险官）：负责管理和监控公司的风险，制定相应的风险管理策略和控制措施。

8. TFO - Treasurer and Finance Officer（财务主管）：负责公司的资金管理和融资活动，管理企业的现金流量和资本结构。

9. FAO - Financial Accounting Officer（财务会计主管）：负责公司的财务会计工作，编制财务报表和分析财务状况。

二、财务部门岗位缩写1. AP - Accounts Payable（应付账款）：负责管理和支付公司的应付账款，核对发票和付款申请。

财务会计英语缩写语缩写英文全称中文A accepted 承兑A&C addenda and corrigenda 补遗和勘误A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后a/c no. account number 帐户编号、帐号a/c, A/C account current 往来帐户、活期存款帐户a/c, A/C, Acct. account 帐户、帐目A/CS Pay. accounts payable 应付帐款A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R at the rate of 以……比例A/R, A/CS Rec. accounts receivable 应收帐款A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单abs. abstract 摘要Acc. acceptance 往来帐户Acc., Acpt. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科目ACT advance corporation tax 预扣公司税ad.val., A/V ad valorem to (accordingvalue)从价ADRS asset depreciation rangesystem固定资产分组折旧法Adv. advance 预付款AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机）Aud. auditor 审计员、审计师Av. average 平均值B share B share B 股b&b bed & breakfast 住宿费和早餐费b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B.C. bank clearing 银行清算b.c. blind copy 密送的副本both dates inclusive 包括头尾两天b.e., B/E bill of exchange 汇票b.l., B/L bill of lading 提货单bill of materials 用料清单balance of payments 收支差额b.p., B/P bills payable 应付票据B.P.B bank post bill 银行汇票b.r., B/R, B.rec. bills receivable 应收票据b.s., B.S.，BS, B/S balance sheet 资产负债表bank telegraphic transfer 银行电汇B/B bill bought 买入票据、买入汇票B/C bills for collection 托收汇票B/D bank draft 银行汇票B/D bills discounted 已贴现票据b/d brought down 转下页B/E bill of entry 报关单b/f brought forward 承前B/L bill of lading 提货单B/L original bill of lading original 提货单正本B/R bank rate 银行贴现率B/S bill of sales 卖据、出货单BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭BC buyer credit 买方信贷Bd. bond 债券BEP breakeven point 保本点、盈亏临界点Bfcy. Beneficiary 受益人bit binary digit 两位数Bk. bank 银行Bk. bank book 银行帐簿Bk. book 帐册BN bank note 钞票BO buyer's option 买者选择交割期的远期合同BOM beginning of month 月初BOT balance of trade 贸易余额BOY beginning of year 年初BR bank rate 银行贴现率Brok. broker or brokerage 经纪人或经纪人佣金BV book value 票面价值C cash; coupon; currency 现金、息票、通货c.,Cts. cents 分C.A. chartered accountant， chief accountant 特许会计师、主任（主管）会计师C.A. commercial agent 商业代理、代理商C.A.D cash against document 交单付款，凭单付现cost accounting standards 成本会计标准C.B. cash book 现金簿c.b., C.B. cash book 现金簿C.C. contra credit 贷方对销C.C. cashier's check 银行本票C.d. cum dividend 附股息报关单C.H. clearing house 票据交换所C.H. custom house 海关comprehensive income tax 综合所得税C.L. call loan 短期拆放certified management accountant 注册管理会计师C.O., C/O cash order 现金汇票、现金订货cash on delivery 货到付款，交货付现C.P.A Certified Public Accountant 注册公共会计师Certified Public Accountant 注册会计师C.S. capital stock 股本Cost Volume Profit analysis 本---量---利分析cash with order 订货付款，随订单付现C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产c/d carried down 过次页、结转下期c/f carry forward 过次页、结转C/I certificate of insurance 保险凭证C/L current liabilities 流动负债c/o carried over 结转后期can. cancelled 注销cap. capital 资本CAPM capital asset pricing mode 固定资产计价模式CBD cash before delivery 先付款后交货CD certificate of deposit 存单CG capital gain 资本利得CG capital goods 生产资料、资本货物Chgs charges 费用Chq. cheque 支票CIA certified internal auditor 注册内部审计员Ck. check 支票CML capital market line 资本市场线性CMO Collateralized Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书COBOL Common Business Oriented Language 通用商业语言Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com. comm. commission 佣金conv, cv, cvt convertible 可转换的、可兑换的Cor. corpus 本金CP commercial paper 商业票据CPM cost per thousand 每一千个为单位的成本Cps. coupons 息票CR cash receipts 现金收入CR current rate 当日汇率、现行汇率Cr. Credit, creditor 贷记、贷方CS convertible securities 可转换证券CT cable transfer 电汇CT corporate treasurer 公司财务主管ctge cartage 货运费、搬运费、车费CTT capital transfer tax 资本转移税cur curr current 本月、当月CV convertible security 可转换债券CVD countervailing duties 反倾销税CY calendar year 日历年Cy. currency 货币缩写英文全称中文D degree; draft 度、汇票D.A. debit advice 欠款报单D.B day book 日记帐、流水帐discounted cash flow method 现金流量贴现法D.D., D/D demand draft 即期汇票d.f, D.F., d.frt. dead freight 空舱费days of grace 宽限日数D.R., DR discount rate 贴现率、折扣率d/a days after acceptance 承兑后......日（付款）D/A deposit account 存款帐户D/A document against acceptance 承兑交单D/D documentary draft 跟单汇票D/D Demand Draft 票汇D/d; d/d days after date 出票后......日(付款) D/N debit note 清单D/O delivery order 发货单D/P documents against payment 付款交单D/R. deposit receipt 存款收条D/W dock warrant 码头仓单DB method declining balance (depreciation) method 递减余额折旧法Dd. delivered 交付DDB method double declining balance (depreciation)method双倍递减余额折旧法Def. deferred 延期def. deficit 赤字、亏损Dely. delivery 交付dem. demurrage 滞期费Depr. depreciation 折旧Dft. draft 汇票diff. difference 差额Dis. discount 折扣、贴现dish'd; dished dishonored 不名誉、拒付Div. dividend; division 红利div.; divd dividend 红利、股息DL direct loan 直接贷款DLD deadline date 最后时限Dls, Dol(s); dollars 元DN date number 日期号DN, D/N debit note 借记通知单DNR do not reduce 不减少Do, dto. ditto 同上、同前Doc(s) documents 凭证、单据、文件Doc. code document code 凭证（单据）编号doc. att. documents attached 附单据、附件Dols. dollars 美元DOR date of request 要求日DP, D/P document against payment 交单付款Dr debtor 债务人DR deposit receipt 存单、存款收据Dr debit 借记、借方Dr drawer 借方DS, d/s days after sight(days' sight) 见票后.......日(付款) Ds, d's days 日DTC deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司Dup, dupl duple, duplicate 副本DVP delivery versus payment 付款交货Dy, d/y day; delivery 日、交货dz dozen 一打E exchange; export 交易所、输出E&O.E. errors and omissions excepted 如有错漏，可加更正except as otherwise noted 除非另有说明E.D. ex dividend 股息除外E.E., e.e. errors excepted 如有错误，可加更正E.P.T excess profit tax 超额利润税Ea. each 每Ea. earning assets 盈利资产,有收益的资产EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and income tax 税前收益EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC error corrected 错误更正EC export credit 出口信贷Ec. ex coupon 无息票Ec. example causa 例如ECA export credit agency 出口信贷机构ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理EF Exchange Fund 外汇基金EF export finance 出口融资EFT electronic funds transfer 电子资金转帐EIB Export-Import Bank 进出口银行EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMS European Monetary System 欧洲货币体系encd. enclosed 附件encl(s). enclosure 附件End., end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOM end of month 月底EOS end of season 季末EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPR earnings price ratio 收益价格比率EPS earnings per share 每股收益额、每股平均收益，每股盈利额EPVI excess present value index 超现值指数Eq. equivalent 等值ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、遗产et seq. et sequent 以下ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间ex cp. ex coupon 无息票ex div. ex dividend 无股息ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内Exs. expense 费用Extd. extend 展期F dealt in flat 无息交易的f. following (page) 接下页F. A. face amount 票面金额F.A. fixed assets 固定资产fast as can 尽快foreign bill of exchange 外国汇票F.C. fixed capital 固定资本F.C. fixed charges 固定费用F.C. future contract 远期合同F.I.T free of income tax 免交所得税free of charge 免费F.P. fully paid 付讫F.X., FE, FOREX foreign exchange 外汇FAIA Fellow of the Association ofInternational Accountants国际会计协会会员FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FCA Fellow of the Institute of CharteredAccountants特许会计师学会会员FCG foreign currency guarantee 外币担保FCR forwarder's cargo receipt 货运代理行收据fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FE future exchange 远期外汇Fi.t. free of income tax 免所得税FIBC financial institution buyer credit policy 金融机构买方信贷险FIFO first in, first out 先进先出法fin. stadg.(stndg.) financial standing 资信状况fin. stat. (F/S) financial statement 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出FLG finance lease guarantee 金融租赁担保flt. flat 无利息fo. folio 对折、页码FOCUS Financial and Operations Combined UniformSingle Report财务经营综合报告for'd., fwd forward; forwarded 转递FOX Futures and Options Exchange 期货和期权交易所FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. forward 期货、远期合约Frt. freight 运费Frt. fwd freight forward 运费待付frt.& grat. freight and gratuity 运费及酬金Frt.ppd freight prepaid 运费已付FS final settlement 最后结算fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) contract 远期合约FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GJ general journal 普通日记帐GL general ledger 总分类帐GMP graduated payment mortgage 递增付款按揭GP gross profit 毛利GR gross revenue 毛收入GS gross sales 销售总额GTM good this month 本月有效GTW good this week 本星期有效H. in D. C. holder in due course 正当持票人HCA historical cost accounting 历史成本会计HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法HIRCS high interest rate currencies 高利率货币Hon'd honored 如期支付的I&A inventory and allocations 库存和分配I.A. intangible assets 无形资产I.B. invoice book 发票簿invoice book inward 购货发票簿invoice book outward 销货发票簿I.F. insufficient fund 存款不足I.R. inward remittance 汇入款项I/F insufficient funds 存款不足I/T income tax 所得税IAS International Accounting Standard 国际会计标准IBBR interbank bid rate 银行间报价利率IBNR incurred but not reported 已发生未报告IBOR inter-bank offered rate 银行间的拆借利率ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本-产出增量比IDB industrial development bond 工业发展债券IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据ILC irrevocable letter of credit 不可撤销信用证incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知inv.doc.,attach. invoice with document attached 附提货单的发票Inv't., invt. inventory 存货IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IR Inland Revenue 国内税收IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IT information technology 信息技术ITC investment tax credit 投资税收抵免IV investment value 投资价值J., Jour. journal 日记帐J.A., J/A joint account 联合（共管）帐簿journal day-book 分类日记帐J.V. journal voucher 分录凭单J/A joint account 共同帐户J/F, j/f journal folio 日记帐页数K.D. knocked down price 成交价格L&D loss and damage 损失和损坏L.&D. loans and discounts 放款及贴现L., Led. ledger 分类帐L.A. liquid assets 流动资产l.s. lump sum 一次付款总额L/F ledger folio 分类帐页数L/M list of materials 材料清单L/T lead time 交付周期LC，L/C letter of credit 信用证LG letter of guarantee 保函Li. liability 负债lifo, LIFO last in,first out 后进先出法LIRCs low interest rate currencies 低利率货币LP linear programming 线性规划LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资LT long term 长期M matured bond 到期的债券M mega- 百万M milli- 千分之一m million 百万M.B. memorandum book 备忘录M.D. maturity date 到期日M.D.,M/D memorandum of deposit 存款(放）单M.F. mutual funds 共同基金M.M. money market 货币市场M.O. money order 邮汇M/a, MA my account 本人帐户M/C marginal credit 信贷限额,限界信贷m/c metallic currency 金属货币M/D memorandum of deposit 存款单M/d months after deposit 出票后......月M/P months after payment 付款后......月M/s months of sight 见票后.......月M/T mail transfer 信汇Mat. maturity 到期日Max., max maximum 最大量MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型MF mezzanine financing 过渡融资micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保MMDA money market deposit account 货币市场存款帐户MO,M.O. money order 汇票mo. month 月Mos. months 月Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRP monthly report of progress 进度月报MT medium term 中期mthly monthly 每月MTN medium-term note 中期票据n.a not available 暂缺n. net 净值N.A. net assets 净资产N.A. non-acceptance 不承兑N.B. nota bene 注意N.D. net debt 净债务n.d. no date 无日期n.d. non-delivery 未能到达N.E. net earnings 净收益n.e. no effects 无效n.e. not enough 不足not elsewhere specified 未另作说明N.G. net gain 纯收益N.I. net income 净收益N.I. net interest 净利息N.L. net loss 净损失N.N. no name 无签名N.P. notes payable 应付票据net quick assets 速动资产净额N.R. notes receivable 应收票据no sufficient fund 存款不足N.W. net worth 净值N.Y. net yield 净收益N/C net capital 净资本N/F no fund 无存款N/P net profit 净利N/R no responsibility 无责任N/S、not sufficient funds 存款不足NA not applicable 不可行NC no charge 免费ND next day delivery 第二天交割NDA net domestic asset 国内资产净值NE. no effects 无存款Neg.Inst., N.I. negotiable instruments 流通票据negb. negotiable 可转让的、可流通的net. p. net proceeds 净收入NFD no fixed date 无固定日期NFS not for sale 非卖品NH not held 不追索委托NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税NL no load 无佣金NM no marks 无标记no a/c no account 无此帐户NO. (no.) number 编号、号数NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户NP no protest 免作拒付证书NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法NSF check no sufficient fund check 存款不足支票NTA net tangible assets 有形资产净值ntl no time lost 立即NWC net working capital 净流动资本NX not exceeding 不超过O.B.，O/B order book 订货簿O.E.，o.e. omission excepted 遗漏除外O.F. ocean freight 海运费O/a on account 赊帐o/a on account of 记入......帐户O/d on demand 见票即付o/d, o.d., O.D. overdrawn 透支O/s outstanding 未清偿、未收回的OA open account 赊帐、往来帐OAAS operational accounting and analysissystem经营会计分析制OB other budgetary 其他预算OBV on-balance volume 持平数量法OD overdraft 透支OEC original equipment cost 设备原值OFC open for cover 预约保险OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示P paid this year 该年（红利）已付P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P.0. postal order 汇票P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年petty cash book 零用现金簿P.O.D pay on delivery 货到付款payable on receipt 货到付款P.P. payback period （投资的）回收期P/A private account 私人帐户P/E ratio price-eanings ratio 收益率P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pd paid 已付PF project finance 项目融资PFD preferred stock 优先股PMO postal money order 邮政汇票POR pay on return 收益Ppd. prepaid 预付PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值Q. quantity 数量q.v. quod vide (which see) 参阅Q.y. query 查核quad. quadruplicate 一式四份中的一份R R option not traded 没有进行交易的期权r. rate 比率R. response; registered; return 答复；已注册；收益r.d. running days=consecutive days 连续日R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer 请给出票人，（银行）洽询出票人RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券RB regular budget 经常预算rcvd. received 已收到re. with reference to 关于recd. Received 收到REER real effective exchange rate 实效汇率REVOLVER revolving letter of credit 循环信用证RM remittance 汇款ROA return on asset 资产回报率ROC return on capital 资本收益率ROE ratio of equity 股本利润率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ROS ratio of sales 销售利润率ROS return on sales 销售收益率RSVP please reply 请回复Rto ratio 比率RTO round trip operation 往返作业S split or stock divided 拆股或股息SA semi-annual payment 半年支付SAA special arbitrage account 特别套作账户SAB special assessment bond 特别估价债券SB short bill 短期国库券；短期汇票SC supplier credit 卖方信贷SCF supplier credit finance 卖方信贷融资SCIRR special CIRR 特别商业参考利率SCL security characteristic line 证券特征线SD standard deduction 标准扣除额SDBL sight draft, bill of lading attached 即期汇票，附带提货单SDR straight discount rate 直线贴现率SE shareholders' equity 股东产权sec. section 部分SF sinking fund 偿债基金SFS Summary Financial Statements 财务报表概要sgd. signed 已签署Shr. share 股份SLC standby LC 备用信用证SMA special miscellaneous account 特别杂项账户SOYD sum of the year's digits method 年数加总折旧法SPS special purpose securities 特设证券Sq. square 平方；结清ss semis, one half 一半ST short term 短期St. Dft. sight draft 即期汇票STB special tax bond 特别税债务Std. standard 本价STIP short-term insurance policy 短期保险单Stk. stock 存货sund. sundries 杂货，杂费T.B. trial balance 试算表T.C. traveler's check 旅行支票T.M. telegraph money order 电汇票telegraphic transfer bought 买入电汇telegraphic transfer sold 卖出电汇TA total asset 全部资产，资产TA trade acceptance 商业承兑票据TA transfer agent 过户转账代理人TB treasury bond, treasury bill 国库券，国库债券TBD policy to be declared policy 预保单，待报保险单TBL through bill of lading 联运提单，直达提单TBV trust borrower vehicle 信托借款人工具（公司）TCI trade credit insurance 贸易信用保险TD time deposit 定期存款TDR Treasury Deposit Receipt 国库券存据TL time loan; total loss 定期贷款；总损失TN treasury note 国库券TR telegram restante; trust receipt 留交电报；信托收据TT, T/T telegraphic transfer 电汇U.A. unit of account 记账单位，记价单位U/A underwriting account 保险帐户u/c. undercharge 不足的价钱，少讨的价钱UHF ultra high frequency 超高频UIT Unit Investment Trust 单位投资信托unrevd. unreceived 未收到的USIT Unit Share Investment Trust 单位股投资信托UUE use until exhausted 用完为止VAT value added tax 增值税VD volume deleted 勾销的数量Vid. vide-see 参阅VTC Voting Trust Certificate 股东投票权信托证书w.c., W.C. without charge 免费W/Tax withholding tax 预扣税WACC weighted average cost of capital 加权平均资本成本WCG working capital guarantee 流动资金担保WD when distributed （股票）发售时交割X ex-interest 无利息x.a. ex all 无所有权益x.b., xb，ex bonus 不附（本期）红利X.C., X.cp. ex coupon 无息债券x.d. ex distribution 不包括（下期股息或红利）分配X.d., X.div. ex dividend 未付红利X.P. expres paye-extra message paid 额外通讯费付讫；已令函奉上XB extra budgetary 预算外的X-Dis ex-distribution 无分销XI,X.in,int. ex interest 利息除外XL extra large; extra long 特大；特长YB yrbk yearbook 年报，年鉴YLD yield 收益yr year; your 年；你的YTC yield to (first) call 至通知赎回时收益YTM yield to maturity 全期收益，到期收益ZBA zero bracket amount 零基数预算法ZBB zero-based budgeting 零基数预算法，免税金额，免征点ZR zero coupon issue 零息发行zswk this week 本周。

1.CAPEX一般是指资金、固定资产的投入。

对电信运营商来说,有关的网络设备、计算机、仪器等一次性支出的项目都属于CAPEX,其中网络设备占最大的部分.OPEX指的是企业的管理支出.2.什么是OPEX？ OPEX是(Operating Expense)即运营成本，计算公式为：OPEX=维护费用+营销费用+人工成本（+折旧）。

运营成本主要是指当期的付现成本。

3.CAPEX（Capital Expenditure）即资本性支出，计算公式为：CAPEX=战略性投资+滚动性投资。

资本性投资支出指用于基础建设、扩大再生产等方面的需要在多个会计年度分期摊销的资本性支出.4.由于战略性投资的决策权不在本地网，因此BPR的指标考核中，Capex仅限于滚动性投资，不包括战略性投资。

主要指标是Capex收入率和投资、回报率（ROI)，前者为Capex收入比,反映资本性支出占收入的比重；后者反映投资效益.5.P&L就是profit＆loss statement 也就是损益表6.EBIT,全称Earnings Before Interest and Tax，即息税前利润,从字面意思可知是扣除利息、所得税之前的利润.计算公式有两种,EBIT＝净利润＋所得税＋利息，或EBIT＝经营利润＋投资收益＋营业外收入－营业外支出＋以前年度损益调整。

EBIT主要用来衡量企业主营业务的盈利能力,EBITDA则主要用于衡量企业主营业务产生现金流的能力。

他们都反映企业现金的流动情况,是资本市场上投资者比较重视的两个指标，通过在计算利润时剔除掉一些因素，可以使利润的计算口径更方便投资者使用。

EBIT通过剔除所得税和利息，可以使投资者评价项目时不用考虑项目适用的所得税率和融资成本，这样方便投资者将项目放在不同的资本结构中进行考察。

EBIT与净利润的主要区别就在于剔除了资本结构和所得税政策的影响。

如此，同一行业中的不同企业之间，无论所在地的所得税率有多大差异,或是资本结构有多大的差异,都能够拿出EBIT这类指标来更为准确的比较盈利能力。

财务会计英语缩写语缩写英文全称中文A accepted 承兑A&C addenda and corrigenda 补遗和勘误A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后a/c no. account number 帐户编号、帐号a/c, A/C account current 往来帐户、活期存款帐户a/c, A/C, Acct. account 帐户、帐目A/CS Pay. accounts payable 应付帐款A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R at the rate of 以……比例A/R, A/CS Rec. accounts receivable 应收帐款A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单abs. abstract 摘要Acc. acceptance 往来帐户Acc., Acpt. acceptance or accepted 承兑Accrd.Int accrued interest 应计利息Acct. accountant 会计师、会计员Acct. accounting 会计、会计学Acct.No. account number 帐户编号、帐号Acct.Tit. account title 帐户名称、会计科目ACT advance corporation tax 预扣公司税ad.val., A/V ad valorem to (accordingvalue)从价ADRS asset depreciation rangesystem固定资产分组折旧法Adv. advance 预付款AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机）Aud. auditor 审计员、审计师Av. average 平均值B share B share B 股b&b bed & breakfast 住宿费和早餐费b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿B.C. bank clearing 银行清算b.c. blind copy 密送的副本both dates inclusive 包括头尾两天b.e., B/E bill of exchange 汇票b.l., B/L bill of lading 提货单bill of materials 用料清单balance of payments 收支差额b.p., B/P bills payable 应付票据B.P.B bank post bill 银行汇票b.r., B/R, B.rec. bills receivable 应收票据b.s., B.S.，BS, B/S balance sheet 资产负债表bank telegraphic transfer 银行电汇B/B bill bought 买入票据、买入汇票B/C bills for collection 托收汇票B/D bank draft 银行汇票B/D bills discounted 已贴现票据b/d brought down 转下页B/E bill of entry 报关单b/f brought forward 承前B/L bill of lading 提货单B/L original bill of lading original 提货单正本B/R bank rate 银行贴现率B/S bill of sales 卖据、出货单BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭BC buyer credit 买方信贷Bd. bond 债券BEP breakeven point 保本点、盈亏临界点Bfcy. Beneficiary 受益人bit binary digit 两位数Bk. bank 银行Bk. bank book 银行帐簿Bk. book 帐册BN bank note 钞票BO buyer's option 买者选择交割期的远期合同BOM beginning of month 月初BOT balance of trade 贸易余额BOY beginning of year 年初BR bank rate 银行贴现率Brok. broker or brokerage 经纪人或经纪人佣金BV book value 票面价值C cash; coupon; currency 现金、息票、通货c.,Cts. cents 分C.A. chartered accountant， chief accountant 特许会计师、主任（主管）会计师C.A. commercial agent 商业代理、代理商C.A.D cash against document 交单付款，凭单付现cost accounting standards 成本会计标准C.B. cash book 现金簿c.b., C.B. cash book 现金簿C.C. contra credit 贷方对销C.C. cashier's check 银行本票C.d. cum dividend 附股息报关单C.H. clearing house 票据交换所C.H. custom house 海关comprehensive income tax 综合所得税C.L. call loan 短期拆放certified management accountant 注册管理会计师C.O., C/O cash order 现金汇票、现金订货cash on delivery 货到付款，交货付现C.P.A Certified Public Accountant 注册公共会计师Certified Public Accountant 注册会计师C.S. capital stock 股本Cost Volume Profit analysis 本---量---利分析cash with order 订货付款，随订单付现C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产c/d carried down 过次页、结转下期c/f carry forward 过次页、结转C/I certificate of insurance 保险凭证C/L current liabilities 流动负债c/o carried over 结转后期can. cancelled 注销cap. capital 资本CAPM capital asset pricing mode 固定资产计价模式CBD cash before delivery 先付款后交货CD certificate of deposit 存单CG capital gain 资本利得CG capital goods 生产资料、资本货物Chgs charges 费用Chq. cheque 支票CIA certified internal auditor 注册内部审计员Ck. check 支票CML capital market line 资本市场线性CMO Collateralized Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书COBOL Common Business Oriented Language 通用商业语言Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com. comm. commission 佣金conv, cv, cvt convertible 可转换的、可兑换的Cor. corpus 本金CP commercial paper 商业票据CPM cost per thousand 每一千个为单位的成本Cps. coupons 息票CR cash receipts 现金收入CR current rate 当日汇率、现行汇率Cr. Credit, creditor 贷记、贷方CS convertible securities 可转换证券CT cable transfer 电汇CT corporate treasurer 公司财务主管ctge cartage 货运费、搬运费、车费CTT capital transfer tax 资本转移税cur curr current 本月、当月CV convertible security 可转换债券CVD countervailing duties 反倾销税CY calendar year 日历年Cy. currency 货币缩写英文全称中文D degree; draft 度、汇票D.A. debit advice 欠款报单D.B day book 日记帐、流水帐discounted cash flow method 现金流量贴现法D.D., D/D demand draft 即期汇票d.f, D.F., d.frt. dead freight 空舱费days of grace 宽限日数D.R., DR discount rate 贴现率、折扣率d/a days after acceptance 承兑后......日（付款）D/A deposit account 存款帐户D/A document against acceptance 承兑交单D/D documentary draft 跟单汇票D/D Demand Draft 票汇D/d; d/d days after date 出票后......日(付款) D/N debit note 清单D/O delivery order 发货单D/P documents against payment 付款交单D/R. deposit receipt 存款收条D/W dock warrant 码头仓单DB method declining balance (depreciation) method 递减余额折旧法Dd. delivered 交付DDB method double declining balance (depreciation)method双倍递减余额折旧法Def. deferred 延期def. deficit 赤字、亏损Dely. delivery 交付dem. demurrage 滞期费Depr. depreciation 折旧Dft. draft 汇票diff. difference 差额Dis. discount 折扣、贴现dish'd; dished dishonored 不名誉、拒付Div. dividend; division 红利div.; divd dividend 红利、股息DL direct loan 直接贷款DLD deadline date 最后时限Dls, Dol(s); dollars 元DN date number 日期号DN, D/N debit note 借记通知单DNR do not reduce 不减少Do, dto. ditto 同上、同前Doc(s) documents 凭证、单据、文件Doc. code document code 凭证（单据）编号doc. att. documents attached 附单据、附件Dols. dollars 美元DOR date of request 要求日DP, D/P document against payment 交单付款Dr debtor 债务人DR deposit receipt 存单、存款收据Dr debit 借记、借方Dr drawer 借方DS, d/s days after sight(days' sight) 见票后.......日(付款) Ds, d's days 日DTC deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司Dup, dupl duple, duplicate 副本DVP delivery versus payment 付款交货Dy, d/y day; delivery 日、交货dz dozen 一打E exchange; export 交易所、输出E&O.E. errors and omissions excepted 如有错漏，可加更正except as otherwise noted 除非另有说明E.D. ex dividend 股息除外E.E., e.e. errors excepted 如有错误，可加更正E.P.T excess profit tax 超额利润税Ea. each 每Ea. earning assets 盈利资产,有收益的资产EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and income tax 税前收益EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC error corrected 错误更正EC export credit 出口信贷Ec. ex coupon 无息票Ec. example causa 例如ECA export credit agency 出口信贷机构ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理EF Exchange Fund 外汇基金EF export finance 出口融资EFT electronic funds transfer 电子资金转帐EIB Export-Import Bank 进出口银行EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMS European Monetary System 欧洲货币体系encd. enclosed 附件encl(s). enclosure 附件End., end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOM end of month 月底EOS end of season 季末EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPR earnings price ratio 收益价格比率EPS earnings per share 每股收益额、每股平均收益，每股盈利额EPVI excess present value index 超现值指数Eq. equivalent 等值ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、遗产et seq. et sequent 以下ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间ex cp. ex coupon 无息票ex div. ex dividend 无股息ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内Exs. expense 费用Extd. extend 展期F dealt in flat 无息交易的f. following (page) 接下页F. A. face amount 票面金额F.A. fixed assets 固定资产fast as can 尽快foreign bill of exchange 外国汇票F.C. fixed capital 固定资本F.C. fixed charges 固定费用F.C. future contract 远期合同F.I.T free of income tax 免交所得税free of charge 免费F.P. fully paid 付讫F.X., FE, FOREX foreign exchange 外汇FAIA Fellow of the Association ofInternational Accountants国际会计协会会员FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FCA Fellow of the Institute of CharteredAccountants特许会计师学会会员FCG foreign currency guarantee 外币担保FCR forwarder's cargo receipt 货运代理行收据fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FE future exchange 远期外汇Fi.t. free of income tax 免所得税FIBC financial institution buyer creditpolicy金融机构买方信贷险FIFO first in, first out 先进先出法fin.stadg.(stndg.)financial standing 资信状况fin. stat. (F/S) financial statement 财务报表fin.yr. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出FLG finance lease guarantee 金融租赁担保flt. flat 无利息fo. folio 对折、页码FOCUS Financial and Operations CombinedUniform Single Report财务经营综合报告for'd., fwd forward; forwarded 转递FOX Futures and Options Exchange 期货和期权交易所FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. forward 期货、远期合约Frt. freight 运费Frt. fwd freight forward 运费待付frt.& grat. freight and gratuity 运费及酬金Frt.ppd freight prepaid 运费已付FS final settlement 最后结算fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) contract 远期合约FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GJ general journal 普通日记帐GL general ledger 总分类帐GMP graduated payment mortgage 递增付款按揭GP gross profit 毛利GR gross revenue 毛收入GS gross sales 销售总额GTM good this month 本月有效GTW good this week 本星期有效H. in D. C. holder in due course 正当持票人HCA historical cost accounting 历史成本会计HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法HIRCS high interest rate currencies 高利率货币Hon'd honored 如期支付的I&A inventory and allocations 库存和分配I.A. intangible assets 无形资产I.B. invoice book 发票簿invoice book inward 购货发票簿invoice book outward 销货发票簿I.F. insufficient fund 存款不足I.R. inward remittance 汇入款项I/F insufficient funds 存款不足I/T income tax 所得税IAS International Accounting Standard 国际会计标准IBBR interbank bid rate 银行间报价利率IBNR incurred but not reported 已发生未报告IBOR inter-bank offered rate 银行间的拆借利率ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本-产出增量比IDB industrial development bond 工业发展债券IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据ILC irrevocable letter of credit 不可撤销信用证incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知inv.doc.,attach. invoice with document attached 附提货单的发票Inv't., invt. inventory 存货IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IR Inland Revenue 国内税收IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IT information technology 信息技术ITC investment tax credit 投资税收抵免IV investment value 投资价值J., Jour. journal 日记帐J.A., J/A joint account 联合（共管）帐簿journal day-book 分类日记帐J.V. journal voucher 分录凭单J/A joint account 共同帐户J/F, j/f journal folio 日记帐页数K.D. knocked down price 成交价格L&D loss and damage 损失和损坏L.&D. loans and discounts 放款及贴现L., Led. ledger 分类帐L.A. liquid assets 流动资产l.s. lump sum 一次付款总额L/F ledger folio 分类帐页数L/M list of materials 材料清单L/T lead time 交付周期LC，L/C letter of credit 信用证LG letter of guarantee 保函Li. liability 负债lifo, LIFO last in,first out 后进先出法LIRCs low interest rate currencies 低利率货币LP linear programming 线性规划LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资LT long term 长期M matured bond 到期的债券M mega- 百万M milli- 千分之一m million 百万M.B. memorandum book 备忘录M.D. maturity date 到期日M.D.,M/D memorandum of deposit 存款(放）单M.F. mutual funds 共同基金M.M. money market 货币市场M.O. money order 邮汇M/a, MA my account 本人帐户M/C marginal credit 信贷限额,限界信贷m/c metallic currency 金属货币M/D memorandum of deposit 存款单M/d months after deposit 出票后......月M/P months after payment 付款后......月M/s months of sight 见票后.......月M/T mail transfer 信汇Mat. maturity 到期日Max., max maximum 最大量MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型MF mezzanine financing 过渡融资micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保MMDA money market deposit account 货币市场存款帐户MO,M.O. money order 汇票mo. month 月Mos. months 月Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRP monthly report of progress 进度月报MT medium term 中期mthly monthly 每月MTN medium-term note 中期票据n.a not available 暂缺n. net 净值N.A. net assets 净资产N.A. non-acceptance 不承兑N.B. nota bene 注意N.D. net debt 净债务n.d. no date 无日期n.d. non-delivery 未能到达N.E. net earnings 净收益n.e. no effects 无效n.e. not enough 不足not elsewhere specified 未另作说明N.G. net gain 纯收益N.I. net income 净收益N.I. net interest 净利息N.L. net loss 净损失N.N. no name 无签名N.P. notes payable 应付票据net quick assets 速动资产净额N.R. notes receivable 应收票据no sufficient fund 存款不足N.W. net worth 净值N.Y. net yield 净收益N/C net capital 净资本N/F no fund 无存款N/P net profit 净利N/R no responsibility 无责任N/S、not sufficient funds 存款不足NA not applicable 不可行NC no charge 免费ND next day delivery 第二天交割NDA net domestic asset 国内资产净值NE. no effects 无存款Neg.Inst., N.I. negotiable instruments 流通票据negb. negotiable 可转让的、可流通的net. p. net proceeds 净收入NFD no fixed date 无固定日期NFS not for sale 非卖品NH not held 不追索委托NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税NL no load 无佣金NM no marks 无标记no a/c no account 无此帐户NO. (no.) number 编号、号数NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户NP no protest 免作拒付证书NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法NSF check no sufficient fund check 存款不足支票NTA net tangible assets 有形资产净值ntl no time lost 立即NWC net working capital 净流动资本NX not exceeding 不超过O.B.，O/B order book 订货簿O.E.，o.e. omission excepted 遗漏除外O.F. ocean freight 海运费O/a on account 赊帐o/a on account of 记入......帐户O/d on demand 见票即付o/d, o.d., O.D. overdrawn 透支O/s outstanding 未清偿、未收回的OA open account 赊帐、往来帐OAAS operational accounting and analysissystem经营会计分析制OB other budgetary 其他预算OBV on-balance volume 持平数量法OD overdraft 透支OEC original equipment cost 设备原值OFC open for cover 预约保险OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示P paid this year 该年（红利）已付P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益P.0. postal order 汇票P.A. personal account; private account 个人账户、私人账户p.a., per ann. per annum 每年petty cash book 零用现金簿P.O.D pay on delivery 货到付款payable on receipt 货到付款P.P. payback period （投资的）回收期P/A private account 私人帐户P/E ratio price-eanings ratio 收益率P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pd paid 已付PF project finance 项目融资PFD preferred stock 优先股PMO postal money order 邮政汇票POR pay on return 收益Ppd. prepaid 预付PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值Q. quantity 数量q.v. quod vide (which see) 参阅Q.y. query 查核quad. quadruplicate 一式四份中的一份R R option not traded 没有进行交易的期权r. rate 比率R. response; registered; return 答复；已注册；收益r.d. running days=consecutive days 连续日R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer 请给出票人，（银行）洽询出票人RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券RB regular budget 经常预算rcvd. received 已收到re. with reference to 关于recd. Received 收到REER real effective exchange rate 实效汇率REVOLVER revolving letter of credit 循环信用证RM remittance 汇款ROA return on asset 资产回报率ROC return on capital 资本收益率ROE ratio of equity 股本利润率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ROS ratio of sales 销售利润率ROS return on sales 销售收益率RSVP please reply 请回复Rto ratio 比率RTO round trip operation 往返作业S split or stock divided 拆股或股息SA semi-annual payment 半年支付SAA special arbitrage account 特别套作账户SAB special assessment bond 特别估价债券SB short bill 短期国库券；短期汇票SC supplier credit 卖方信贷SCF supplier credit finance 卖方信贷融资SCIRR special CIRR 特别商业参考利率SCL security characteristic line 证券特征线SD standard deduction 标准扣除额SDBL sight draft, bill of lading attached 即期汇票，附带提货单SDR straight discount rate 直线贴现率SE shareholders' equity 股东产权sec. section 部分SF sinking fund 偿债基金SFS Summary Financial Statements 财务报表概要sgd. signed 已签署Shr. share 股份SLC standby LC 备用信用证SMA special miscellaneous account 特别杂项账户SOYD sum of the year's digits method 年数加总折旧法SPS special purpose securities 特设证券Sq. square 平方；结清ss semis, one half 一半ST short term 短期St. Dft. sight draft 即期汇票STB special tax bond 特别税债务Std. standard 本价STIP short-term insurance policy 短期保险单Stk. stock 存货sund. sundries 杂货，杂费T.B. trial balance 试算表T.C. traveler's check 旅行支票T.M. telegraph money order 电汇票telegraphic transfer bought 买入电汇telegraphic transfer sold 卖出电汇TA total asset 全部资产，资产TA trade acceptance 商业承兑票据TA transfer agent 过户转账代理人TB treasury bond, treasury bill 国库券，国库债券TBD policy to be declared policy 预保单，待报保险单TBL through bill of lading 联运提单，直达提单TBV trust borrower vehicle 信托借款人工具（公司）TCI trade credit insurance 贸易信用保险TD time deposit 定期存款TDR Treasury Deposit Receipt 国库券存据TL time loan; total loss 定期贷款；总损失TN treasury note 国库券TR telegram restante; trust receipt 留交电报；信托收据TT, T/T telegraphic transfer 电汇U.A. unit of account 记账单位，记价单位U/A underwriting account 保险帐户u/c. undercharge 不足的价钱，少讨的价钱UHF ultra high frequency 超高频UIT Unit Investment Trust 单位投资信托unrevd. unreceived 未收到的USIT Unit Share Investment Trust 单位股投资信托UUE use until exhausted 用完为止VAT value added tax 增值税VD volume deleted 勾销的数量Vid. vide-see 参阅VTC Voting Trust Certificate 股东投票权信托证书w.c., W.C. without charge 免费W/Tax withholding tax 预扣税WACC weighted average cost of capital 加权平均资本成本WCG working capital guarantee 流动资金担保WD when distributed （股票）发售时交割X ex-interest 无利息x.a. ex all 无所有权益x.b., xb，ex bonus 不附（本期）红利X.C., X.cp. ex coupon 无息债券x.d. ex distribution 不包括（下期股息或红利）分配X.d., X.div. ex dividend 未付红利X.P. expres paye-extra message paid 额外通讯费付讫；已令函奉上XB extra budgetary 预算外的X-Dis ex-distribution 无分销XI,X.in,int. ex interest 利息除外XL extra large; extra long 特大；特长YB yrbk yearbook 年报，年鉴YLD yield 收益yr year; your 年；你的YTC yield to (first) call 至通知赎回时收益YTM yield to maturity 全期收益，到期收益ZBA zero bracket amount 零基数预算法ZBB zero-based budgeting 零基数预算法，免税金额，免征点ZR zero coupon issue 零息发行zswk this week 本周。

财务会计英语缩写语缩写英文全称中文A accepted 承兑A&C addenda and corrigenda 补遗和勘误actual cash value 实际现金价值., a/d after date 开票后、出票后a/c no. account number 帐户编号、帐号a/c, A/C account current 往来帐户、活期存款帐户a/c, A/C, Acct. account 帐户、帐目A/CS Pay. accounts payable 应付帐款A/P account paid 已付账款A/P account payable 应付帐款A/P accounting period 会计期间A/P advise and pay 付款通知A/R at the rate of 以……比例A/R, A/CS Rec. accounts receivable 应收帐款A/S, a/s after sight 见票即付A/S，acc/s account sales 承销帐、承销清单，售货清单abs. abstract 摘要Acc. acceptance 往来帐户Acc., Acpt. acceptance or accepted 承兑accrued interest 应计利息Acct. accountant 会计师、会计员Acct. accounting 会计、会计学. account number 帐户编号、帐号. account title 帐户名称、会计科目ACT advance corporation tax 预扣公司税., A/V ad valorem to (accordingvalue)从价ADRS asset depreciation rangesystem固定资产分组折旧法Adv. advance 预付款AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金ATC average total cost 平均总成本ATM at the money 仅付成本钱ATM Automatic Teller Machine 自动取款机（柜员机）Aud. auditor 审计员、审计师Av. average 平均值B share B share B 股b&b bed & breakfast 住宿费和早餐费. bearer bond 不记名债券., B/B bill book 出纳簿. bank clearing 银行清算. blind copy 密送的副本both dates inclusive 包括头尾两天., B/E bill of exchange 汇票., B/L bill of lading 提货单bill of materials 用料清单balance of payments 收支差额., B/P bills payable 应付票据bank post bill 银行汇票., B/R, . bills receivable 应收票据., .，BS, B/S balance sheet 资产负债表bank telegraphic transfer 银行电汇B/B bill bought 买入票据、买入汇票B/C bills for collection 托收汇票B/D bank draft 银行汇票B/D bills discounted 已贴现票据b/d brought down 转下页B/E bill of entry 报关单b/f brought forward 承前B/L bill of lading 提货单B/L original bill of lading original 提货单正本B/R bank rate 银行贴现率B/S bill of sales 卖据、出货单BA bank acceptance 银行承兑汇票bal. balance 余额、差额banky. bankruptcy 破产、倒闭BC buyer credit 买方信贷Bd. bond 债券BEP breakeven point 保本点、盈亏临界点Bfcy. Beneficiary 受益人bit binary digit 两位数Bk. bank 银行Bk. bank book 银行帐簿Bk. book 帐册BN bank note 钞票BO buyer's option 买者选择交割期的远期合同BOM beginning of month 月初BOT balance of trade 贸易余额BOY beginning of year 年初BR bank rate 银行贴现率Brok. broker or brokerage 经纪人或经纪人佣金BV book value 票面价值C cash; coupon; currency 现金、息票、通货c.,Cts. cents 分. chartered accountant， chief accountant 特许会计师、主任（主管）会计师. commercial agent 商业代理、代理商cash against document 交单付款，凭单付现cost accounting standards 成本会计标准. cash book 现金簿., . cash book 现金簿. contra credit 贷方对销. cashier's check 银行本票. cum dividend 附股息报关单. clearing house 票据交换所. custom house 海关comprehensive income tax 综合所得税. call loan 短期拆放certified management accountant 注册管理会计师., C/O cash order 现金汇票、现金订货cash on delivery 货到付款，交货付现Certified Public Accountant 注册公共会计师Certified Public Accountant 注册会计师. capital stock 股本Cost Volume Profit analysis 本---量---利分析cash with order 订货付款，随订单付现C/A capital account 资本帐户C/A current account 往来帐C/A current assets 流动资产c/d carried down 过次页、结转下期c/f carry forward 过次页、结转C/I certificate of insurance 保险凭证C/L current liabilities 流动负债c/o carried over 结转后期can. cancelled 注销cap. capital 资本CAPM capital asset pricing mode 固定资产计价模式CBD cash before delivery 先付款后交货CD certificate of deposit 存单CG capital gain 资本利得CG capital goods 生产资料、资本货物Chgs charges 费用Chq. cheque 支票CIA certified internal auditor 注册内部审计员Ck. check 支票CML capital market line 资本市场线性CMO Collateralized Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值CN consignment note 铁路运单CN credit note 贷方通知书COBOL Common Business Oriented Language 通用商业语言Col. column 帐栏Coll. collateral 担保、抵押物Coll. collection 托收Com. comm. commission 佣金conv, cv, cvt convertible 可转换的、可兑换的Cor. corpus 本金CP commercial paper 商业票据CPM cost per thousand 每一千个为单位的成本Cps. coupons 息票CR cash receipts 现金收入CR current rate 当日汇率、现行汇率Cr. Credit, creditor 贷记、贷方CS convertible securities 可转换证券CT cable transfer 电汇CT corporate treasurer 公司财务主管ctge cartage 货运费、搬运费、车费CTT capital transfer tax 资本转移税cur curr current 本月、当月CV convertible security 可转换债券CVD countervailing duties 反倾销税CY calendar year 日历年Cy. currency 货币缩写英文全称中文D degree; draft 度、汇票. debit advice 欠款报单day book 日记帐、流水帐discounted cash flow method 现金流量贴现法., D/D demand draft 即期汇票, ., . dead freight 空舱费days of grace 宽限日数., DR discount rate 贴现率、折扣率d/a days after acceptance 承兑后......日（付款）D/A deposit account 存款帐户D/A document against acceptance 承兑交单D/D documentary draft 跟单汇票D/D Demand Draft 票汇D/d; d/d days after date 出票后......日(付款) D/N debit note 清单D/O delivery order 发货单D/P documents against payment 付款交单D/R. deposit receipt 存款收条D/W dock warrant 码头仓单DB method declining balance (depreciation) method 递减余额折旧法Dd. delivered 交付DDB method double declining balance (depreciation)method双倍递减余额折旧法Def. deferred 延期def. deficit 赤字、亏损Dely. delivery 交付dem. demurrage 滞期费Depr. depreciation 折旧Dft. draft 汇票diff. difference 差额Dis. discount 折扣、贴现dish'd; dished dishonored 不名誉、拒付Div. dividend; division 红利div.; divd dividend 红利、股息DL direct loan 直接贷款DLD deadline date 最后时限Dls, Dol(s); dollars 元DN date number 日期号DN, D/N debit note 借记通知单DNR do not reduce 不减少Do, dto. ditto 同上、同前Doc(s) documents 凭证、单据、文件Doc. code document code 凭证（单据）编号doc. att. documents attached 附单据、附件Dols. dollars 美元DOR date of request 要求日DP, D/P document against payment 交单付款Dr debtor 债务人DR deposit receipt 存单、存款收据Dr debit 借记、借方Dr drawer 借方DS, d/s days after sight(days' sight) 见票后.......日(付款) Ds, d's days 日DTC deposit taking company 接受存款公司DTC Deposit Trust Company 储蓄信托公司Dup, dupl duple, duplicate 副本DVP delivery versus payment 付款交货Dy, d/y day; delivery 日、交货dz dozen 一打E exchange; export 交易所、输出E&. errors and omissions excepted 如有错漏，可加更正except as otherwise noted 除非另有说明. ex dividend 股息除外., . errors excepted 如有错误，可加更正excess profit tax 超额利润税Ea. each 每Ea. earning assets 盈利资产,有收益的资产EAT earnings after tax 税后收益EB ex budgetary 预算外EBIT earnings before interest and income tax 税前收益EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利EC error corrected 错误更正EC export credit 出口信贷Ec. ex coupon 无息票Ec. example causa 例如ECA export credit agency 出口信贷机构ECG Export Credit Guarantee 出口信用担保ECI export credit insurance 出口信用保险ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期EDP Electronic Data Processing 电子数据自理EF Exchange Fund 外汇基金EF export finance 出口融资EFT electronic funds transfer 电子资金转帐EIB Export-Import Bank 进出口银行EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款EMS European Monetary System 欧洲货币体系encd. enclosed 附件encl(s). enclosure 附件End., end. endorsement 背书Entd. entered 登记人EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOM end of month 月底EOS end of season 季末EOY end of year 年终EPD earliest possible date 最早可能日期EPN export promissory note 出口汇票EPR earnings price ratio 收益价格比率EPS earnings per share 每股收益额、每股平均收益，每股盈利额EPVI excess present value index 超现值指数Eq. equivalent 等值ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、遗产et seq. et sequent 以下ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间ex cp. ex coupon 无息票ex div. ex dividend 无股息ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内Exs. expense 费用Extd. extend 展期F dealt in flat 无息交易的f. following (page) 接下页F. A. face amount 票面金额. fixed assets 固定资产fast as can 尽快foreign bill of exchange 外国汇票. fixed capital 固定资本. fixed charges 固定费用. future contract 远期合同free of income tax 免交所得税free of charge 免费. fully paid 付讫., FE, FOREX foreign exchange 外汇FAIA Fellow of the Association ofInternational Accountants国际会计协会会员FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移FCA Fellow of the Institute of CharteredAccountants特许会计师学会会员FCG foreign currency guarantee 外币担保FCR forwarder's cargo receipt 货运代理行收据fd. fund 资金FDB method fixed rate on declining balance method 定率递减余额折旧法FE future exchange 远期外汇. free of income tax 免所得税FIBC financial institution buyer creditpolicy金融机构买方信贷险FIFO first in, first out 先进先出法fin.stadg.(stndg.)financial standing 资信状况fin. stat. (F/S) financial statement 财务报表. financial year 财政年度FINA following items not available 以下项目不可获得FIO free in and out 自由进出FLG finance lease guarantee 金融租赁担保flt. flat 无利息fo. folio 对折、页码FOCUS Financial and Operations CombinedUniform Single Report财务经营综合报告for'd., fwd forward; forwarded 转递FOX Futures and Options Exchange 期货和期权交易所FP fully paid 已全付的FRA forward rate agreement 远期利率协议FRCD floating rate certificate of deposit 浮动利率存单free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. forward 期货、远期合约Frt. freight 运费Frt. fwd freight forward 运费待付frt.& grat. freight and gratuity 运费及酬金freight prepaid 运费已付FS final settlement 最后结算fut. futures 期货、将来FV face value 面值FVA fair value accounting 合理价值法FWD forward (exchange) contract 远期合约FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的FXRN fixed rate note 定息票据FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考GA go ahead 办理、可行GAAP general Accepted Accounting Principles 通用会计准则GAAS Generally Accepted Auditing Standard 通用审计标准GJ general journal 普通日记帐GL general ledger 总分类帐GMP graduated payment mortgage 递增付款按揭GP gross profit 毛利GR gross revenue 毛收入GS gross sales 销售总额GTM good this month 本月有效GTW good this week 本星期有效H. in D. C. holder in due course 正当持票人HCA historical cost accounting 历史成本会计HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法HIRCS high interest rate currencies 高利率货币Hon'd honored 如期支付的I&A inventory and allocations 库存和分配. intangible assets 无形资产. invoice book 发票簿invoice book inward 购货发票簿invoice book outward 销货发票簿. insufficient fund 存款不足. inward remittance 汇入款项I/F insufficient funds 存款不足I/T income tax 所得税IAS International Accounting Standard 国际会计标准IBBR interbank bid rate 银行间报价利率IBNR incurred but not reported 已发生未报告IBOR inter-bank offered rate 银行间的拆借利率ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本-产出增量比IDB industrial development bond 工业发展债券IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据ILC irrevocable letter of credit 不可撤销信用证incl. inclusive 包括在内incldd. included 已包含在内incldg. including 包含inl. haul inland haulage 内陆运输费用INLO in lieu of 代替inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息inv., Inv. invoice 发票、付款通知.,attach. invoice with document attached 附提货单的发票Inv't., invt. inventory 存货IOU I owe you 借据IOV inter-office voucher 内部传票IPN industrial promissory note 工业汇票IPO initial public offering 首次发售股票IR Inland Revenue 国内税收IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议IRR interest rate risk 利率风险IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的IRS interest rate swap 利率调期IT information technology 信息技术ITC investment tax credit 投资税收抵免IV investment value 投资价值J., Jour. journal 日记帐., J/A joint account 联合（共管）帐簿journal day-book 分类日记帐. journal voucher 分录凭单J/A joint account 共同帐户J/F, j/f journal folio 日记帐页数. knocked down price 成交价格L&D loss and damage 损失和损坏L.&D. loans and discounts 放款及贴现L., Led. ledger 分类帐. liquid assets 流动资产. lump sum 一次付款总额L/F ledger folio 分类帐页数L/M list of materials 材料清单L/T lead time 交付周期LC，L/C letter of credit 信用证LG letter of guarantee 保函Li. liability 负债lifo, LIFO last in,first out 后进先出法LIRCs low interest rate currencies 低利率货币LP linear programming 线性规划LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资LT long term 长期M matured bond 到期的债券M mega- 百万M milli- 千分之一m million 百万. memorandum book 备忘录. maturity date 到期日.,M/D memorandum of deposit 存款(放）单. mutual funds 共同基金. money market 货币市场. money order 邮汇M/a, MA my account 本人帐户M/C marginal credit 信贷限额,限界信贷m/c metallic currency 金属货币M/D memorandum of deposit 存款单M/d months after deposit 出票后......月M/P months after payment 付款后......月M/s months of sight 见票后.......月M/T mail transfer 信汇Mat. maturity 到期日Max., max maximum 最大量MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录MERM multilateral exchange rate model 多边汇率模型MF mezzanine financing 过渡融资micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保MMDA money market deposit account 货币市场存款帐户MO,. money order 汇票mo. month 月Mos. months 月Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRP monthly report of progress 进度月报MT medium term 中期mthly monthly 每月MTN medium-term note 中期票据not available 暂缺n. net 净值. net assets 净资产. non-acceptance 不承兑. nota bene 注意. net debt 净债务. no date 无日期. non-delivery 未能到达. net earnings 净收益. no effects 无效. not enough 不足not elsewhere specified 未另作说明. net gain 纯收益. net income 净收益. net interest 净利息. net loss 净损失. no name 无签名. notes payable 应付票据net quick assets 速动资产净额. notes receivable 应收票据no sufficient fund 存款不足. net worth 净值. net yield 净收益N/C net capital 净资本N/F no fund 无存款N/P net profit 净利N/R no responsibility 无责任N/S、not sufficient funds 存款不足NA not applicable 不可行NC no charge 免费ND next day delivery 第二天交割NDA net domestic asset 国内资产净值NE. no effects 无存款., . negotiable instruments 流通票据negb. negotiable 可转让的、可流通的net. p. net proceeds 净收入NFD no fixed date 无固定日期NFS not for sale 非卖品NH not held 不追索委托NIAT net income after tax 税后净收益NIFO next in, first out 次进先出法nil nothing 无NIM net interest margin 净息差NIT negative income tax 负所得税NL no load 无佣金NM no marks 无标记no a/c no account 无此帐户NO. (no.) number 编号、号数NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户NP no protest 免作拒付证书NPC nominal protection coefficient 名义保护系数NPL non-performing loan 不良贷款NPV method net present value method 净现值法NSF check no sufficient fund check 存款不足支票NTA net tangible assets 有形资产净值ntl no time lost 立即NWC net working capital 净流动资本NX not exceeding 不超过.，O/B order book 订货簿.，. omission excepted 遗漏除外. ocean freight 海运费O/a on account 赊帐o/a on account of 记入......帐户O/d on demand 见票即付o/d, ., . overdrawn 透支O/s outstanding 未清偿、未收回的OA open account 赊帐、往来帐OAAS operational accounting and analysissystem经营会计分析制OB other budgetary 其他预算OBV on-balance volume 持平数量法OD overdraft 透支OEC original equipment cost 设备原值OFC open for cover 预约保险OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示P paid this year 该年（红利）已付P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益. postal order 汇票. personal account; private account 个人账户、私人账户., per ann. per annum 每年petty cash book 零用现金簿pay on delivery 货到付款payable on receipt 货到付款. payback period （投资的）回收期P/A private account 私人帐户P/E ratio price-eanings ratio 收益率P/N promissory note 期票，本票P/P posted price (股票等)的牌价PAC put and call 卖出和买入期权PAYE pay as you earn 所得税预扣法PAYE pay as you enter 进入时支付PBT profit before taxation 税前利润pd paid 已付PF project finance 项目融资PFD preferred stock 优先股PMO postal money order 邮政汇票POR pay on return 收益Ppd. prepaid 预付PR payment received 付款收讫PS postscript 又及PV par value; present value 面值；现值Q. quantity 数量. quod vide (which see) 参阅. query 查核quad. quadruplicate 一式四份中的一份R R option not traded 没有进行交易的期权r. rate 比率R. response; registered; return 答复；已注册；收益. running days=consecutive days 连续日R/A refer to acceptor 洽询（汇票）承兑人R/D refer to drawer 请给出票人，（银行）洽询出票人RAM diverse annuity mortgage 逆向年金抵押RAN revenue anticipation note 收入预期债券RB regular budget 经常预算rcvd. received 已收到re. with reference to 关于recd. Received 收到REER real effective exchange rate 实效汇率REVOLVER revolving letter of credit 循环信用证RM remittance 汇款ROA return on asset 资产回报率ROC return on capital 资本收益率ROE ratio of equity 股本利润率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ROS ratio of sales 销售利润率ROS return on sales 销售收益率RSVP please reply 请回复Rto ratio 比率RTO round trip operation 往返作业S split or stock divided 拆股或股息SA semi-annual payment 半年支付SAA special arbitrage account 特别套作账户SAB special assessment bond 特别估价债券SB short bill 短期国库券；短期汇票SC supplier credit 卖方信贷SCF supplier credit finance 卖方信贷融资SCIRR special CIRR 特别商业参考利率SCL security characteristic line 证券特征线SD standard deduction 标准扣除额SDBL sight draft, bill of lading attached 即期汇票，附带提货单SDR straight discount rate 直线贴现率SE shareholders' equity 股东产权sec. section 部分SF sinking fund 偿债基金SFS Summary Financial Statements 财务报表概要sgd. signed 已签署Shr. share 股份SLC standby LC 备用信用证SMA special miscellaneous account 特别杂项账户SOYD sum of the year's digits method 年数加总折旧法SPS special purpose securities 特设证券Sq. square 平方；结清ss semis, one half 一半ST short term 短期St. Dft. sight draft 即期汇票STB special tax bond 特别税债务Std. standard 本价STIP short-term insurance policy 短期保险单Stk. stock 存货sund. sundries 杂货，杂费. trial balance 试算表. traveler's check 旅行支票. telegraph money order 电汇票telegraphic transfer bought 买入电汇telegraphic transfer sold 卖出电汇TA total asset 全部资产，资产TA trade acceptance 商业承兑票据TA transfer agent 过户转账代理人TB treasury bond, treasury bill 国库券，国库债券TBD policy to be declared policy 预保单，待报保险单TBL through bill of lading 联运提单，直达提单TBV trust borrower vehicle 信托借款人工具（公司）TCI trade credit insurance 贸易信用保险TD time deposit 定期存款TDR Treasury Deposit Receipt 国库券存据TL time loan; total loss 定期贷款；总损失TN treasury note 国库券TR telegram restante; trust receipt 留交电报；信托收据TT, T/T telegraphic transfer 电汇. unit of account 记账单位，记价单位U/A underwriting account 保险帐户u/c. undercharge 不足的价钱，少讨的价钱UHF ultra high frequency 超高频UIT Unit Investment Trust 单位投资信托unrevd. unreceived 未收到的USIT Unit Share Investment Trust 单位股投资信托UUE use until exhausted 用完为止VAT value added tax 增值税VD volume deleted 勾销的数量Vid. vide-see 参阅VTC Voting Trust Certificate 股东投票权信托证书., . without charge 免费W/Tax withholding tax 预扣税WACC weighted average cost of capital 加权平均资本成本WCG working capital guarantee 流动资金担保WD when distributed （股票）发售时交割X ex-interest 无利息. ex all 无所有权益., xb，ex bonus 不附（本期）红利., . ex coupon 无息债券. ex distribution 不包括（下期股息或红利）分配., . ex dividend 未付红利. expres paye-extra message paid 额外通讯费付讫；已令函奉上XB extra budgetary 预算外的X-Dis ex-distribution 无分销XI,,int. ex interest 利息除外XL extra large; extra long 特大；特长YB yrbk yearbook 年报，年鉴YLD yield 收益yr year; your 年；你的YTC yield to (first) call 至通知赎回时收益YTM yield to maturity 全期收益，到期收益ZBA zero bracket amount 零基数预算法ZBB zero-based budgeting 零基数预算法，免税金额，免征点ZR zero coupon issue 零息发行zswk this week 本周。

AbbreviationFullName中译ACAlternatingCurrent交流电A/CAccount科目A/PAccountsPayable应付帐款A/RAccountsReceivable应收帐款ABCActivityBasedCosting作业制成本会计ABMActivityBasedManagement作业制成本管理ACHAutomatedClearinghouse自动票据交换所ACH.%AchievementRatio达标率ACTActual实际ACTGAccounting会计ADJ.Adjustment调整ADMAdminstration管理ADRAmericanDepositaryReceipt美国存托凭证AESAsset&EquipmentManagementSystem资产设备管理体系AFAnnualForecast年度预测AMHAutomationMaterialHandling自动物料处理AMTAmount金额/数量ASPAverageSellingPrice平均售价ASSYAssemblyProduct组合产品ATMAutomaticTellerMachine自动柜员机AVGAverage平均AUPAverageUnitPrice平均售价B/LBackLight背景光源B/LBillofLading提单B/SBalanceSheet资产负债表BABankersAcceptance银行承兑汇票BCRBusinessCardReader名片阅读机BEPBreakEvenPoint损益两平点BIOSBasicInput/outputSystem基本输出入系统BNSBusinessManagementSystem经营管理体系BODBoardofDirector董事会BOMBillofMaterial材料用量清单BondCorporateBond公司债BPCSBusinessProductionControlSystem BPRBusinessProcessRe-engineering企业流程改造BTOBuildToOrder接单后生产BUBusinessUnit事业部BUDBudget预算C.A.P.D.Check,Action,Plan,DoC/DClockDisplay时钟显示器CADComputerAidedDesign计算机辅助设计CAEComputerAidedEngineering计算机辅助工程CAGRCompoundAverageGrowthRate平均复合成长率CAMComputerAidedManufacturing计算机辅助制造CAPMCapitalAssetsPricingModel资本资产计价模式CAPPComputerAidedProcessPlanning计算机辅助制程规划CBConvertibleBond可转换公司债CBCCentralBankofChina台湾中央银行CCARCustomerComplainedAnalysisReport客户抱怨分析报告表CCCCashConversionCycleCCRCustomerComplainedReport客户抱怨报告表CEMContractElectronicManfactureCEOChiefEGecutiveOfficer执行长CFOChiefFinancialOfficer财务长CIFCost,Insurance&Freight运费、保险费在内条件CIMComputerIntegratedManufacturingSystem计算机整合制造系统CIOChiefInformationOfficer信息长CISCorporateIdentitySystem企业识别系统CISContactImageSensor接触式影像传感器CHIPSCleaningHouseInterbankPaymentSystem纽约票据交换所银行间支付制度CMContributionMargin边际贡献CMOSComplementaryMetal-oGideSemiconductor互补金属氧化半导体CODCashOnDelivery交货付现COGSCostofGoodsSold销货成本CPCommercialPaper商业本票CPACertifiedPublicAccountant会计师CPIConsumerPriceIndeG消费者物价指数CRCheckRequest请款单CRARCustomerReplacementAnalysisRequest客户换货分析报告表CRPCostReductionProgram(Planning)降低成本方案(计划) CRTCathodeRayTube映像管CSCCustomerSpecificationCopy客户规格书CSCNCustomerSpecificationChangeNotice客户规格变更通知单CTOConfigureToOrder顾客化生产CUMCumulative累积CWQCCompanyWideQualityControl全公司质量管理C&FCost&Freight运费在内条件D/ADocumentsagainstAcceptance承兑交单D/GDownGrade次级品D/ODeliveryOrder送货单D/PDocumentsagainstPayment付款交单DCDirectCurrent直流电DCNDesignChangeNotice设计变更单DCFDiscountedCashFlow折现后之现金流量Dept.Department部DFDeliveredForward远期外汇DIFDifference差异DISInteractiveIntegratedSystem交谈整合系统DIV.Division处DJIADowJonesIndustryAverage道琼工业指数DLDirectLabor直接人工DOADelegationofAuthorization核决权限DOADeathonArrivalDOHDaysOnHand DPODaysonPayableOutstanding应付帐款周转天数DPPMDefectPartsPerMillion DPSDividendpershare每股股利DRODaysonReceivableOutstanding应收帐款周转天数DRPDistributionRequirementsPlanning DSTNDouble-layerSuperTwistNematic DVDDigitalVersatileDisk数位激光视盘片DVTDesignVerificationTest设计验证试验EAEngineeringAutomation工程自动化EBElectronicBank电子银行ECBEuropeanCentralBank欧洲中央银行ECBEuropeanConvertibleBond欧洲美元可转换公司债ECNEngineeringChangeNotice工程规格变更单EDIElectronicDocumentInterchange电子文件交换系统EDPElectronicDataProcessing电子数据处理EISEGecutiveInformationSystem主管决策系统EPSEarningsper(Common)Share(普通股)每股盈余ERPEnterpriseResourcePlanning企业资源规划ESOPEmployeeStockOptionPlan员工股票分红计划EVAEconomicValueAdded经济附加价值EVTEngineeringVerificationTest工程验证试验EGp.EGpenses费用F/GFinishedGoods制成品FAFactoryAutomation工厂自动化FASFleGibleAssemblySystem弹性装配系统FASBFinancialAccountingStandardBoard美国财务会计准则委员会FCFiGedCosts固定成本FCPForeignCurrencyPurchasing外购(系统)FCSTForecast预测FEDFederalReserveBoard美国联邦准备局FINFinance财务管理体系FMEAFailureMode&EffectAnalysis失效模式效应分析FMSFleGibleManufacturingSystem弹性制造系统FNSFinancialManagementSystem财务管理体系FOBFreeOnBoard船上交货价格条件FOCFreeofCharge免费FOMCFederalOpenMarketCommittee美国联邦公开市场操作委员会FRNFloatingRateNotes浮动利率债券FGForeignEGchange外汇FYIForyourinformation请参考G&AGeneral&AdministrativeEGpenses销管费用GAAPGeneralAcceptedAccountingPrinciple一般公认会计原则GDPGrossDomesticProduct国内生产毛额GDRGlobalDepositaryReceipt全球存托凭证GNPGrossNationalProduct国民生产毛额GPMGrossProfitMargin销货毛利GR.Growth成长GSMGlobalsystemforMobile泛欧式行动电话GUIGraphicalUserInterface使用者图形接口GUIGovernmentUniformInvoice统一发票HAHomeAutomation家庭自动化HDTVHighDefinitionTV高画质电视HQHeadquarter企业总部HRHumanResource人力资源HRDHumanResourceDepartment人力资源部HTMLHyperteGtMarkupLanguage超文件炼结语文IATIncomeAfterTaG(NetIncome)税后净利IBITIncomeBeforeInterest&TaG减除所得税及利息费用前之纯益IBTIncomeBeforeTaG税前净利IDLIndirectLabor间接人工IDPIntegratedDataProcessingSystem数据处理系统IFIRInitialFieldIncidentRate起始不良率IMFInternationalMontaryFund国际货币基金IMPIndirectMaterialPurchasing间接材料(系统) IMSInformationManagementSystem信息管理系统Inv.Inventory存货IOUIOweYou=CP商业本票IPInternetProtocol网络通讯协议IPOInitialPublicOffering首次公开发行IRRInternalRateofReturn内部报酬率IR/PTRInfrared,PhotoTransistors红外线发光二极管IRSInternalReserveService美国国税局I/SIncomeStatement损益表IS&SInformationSystem&Service信息系统服务ISDNIntegratedServicesDigitalNetwork整合数字服务网络。

a/c no. account number 帐户编号、帐号Acct.No.account number 帐户编号、帐号b.o.m. bill of materials 用料清单b.o.p. balance of payments 收支差额B/L original bill of lading original 提货单正本BO buyer's option 买者选择交割期的远期合同BOM beginning of month 月初BOT balance of trade 贸易余额BOY beginning of year 年初Brok.broker or brokerage 经纪人或经纪人佣金C.O., C/O cash order 现金汇票、现金订货c.o.d, C.O.D. cash on delivery 货到付款，交货付现C.W.O.cash with order 订货付款，随订单付现c/o carried over 结转后期CMO Collateralized Mortgage Obligations担保抵押贷款债务COBOL Common Business Oriented Language通用商业语言Col.column 帐栏Coll.collateral 担保、抵押物Coll.collection 托收Com. comm. commission 佣金conv, cv, cvt convertible 可转换的、可兑换的Cor.corpus 本金D.C.F. method discounted cash flow method 现金流量贴现法D.O.G.days of grace 宽限日数D/O delivery order 发货单DB method declining balance (depreciation) method 递减余额折旧法DDB method double declining balance (depreciation) method 双倍递减余额折旧法Dls, Dol(s); dollars 元Do, dto. ditto 同上、同前Doc(s) documents 凭证、单据、文件Doc. code document code 凭证(单据)编号doc. att. documents attached 附单据、附件Dols.dollars 美元DOR date of request 要求日E&O.E.errors and omissions excepted 如有错漏，可加更正e.a.o.n. except as otherwise noted 除非另有说明EDOC effective date of change 有效更改日期EOA effective on or about 大约在.......生效EOD every other day 每隔一日EOM end of month 月底EOS end of season 季末EOY end of year 年终ESOP Employee Stock Ownership Plan职工持股计划F.O.C.free of charge 免费F.X., FE, FOREX foreign exchange 外汇FDB method fixed rate on declining balance method 定率递减余额折旧法FIFO first in, first out 先进先出法FIO free in and out 自由进出对折、页码fo. folioFinancial and Operations Combined UniformFOCUS Single Report财务经营综合报告for'd. , fwd forward; forwarded 转递FOX Futures and Options Exchange 期货和期权交易所FX broker foreign exchange broker 外汇经纪人HIBOR Hong Kong Interbank Offered Rate香港银行同业拆借利率hifo highest-in, first-out 高入先出法Hon'd honored 如期支付的I.B.O.invoice book outward 销货发票簿IBOR inter-bank offered rate 银行间的拆借利率ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本-产出增量比INLO in lieu of 代替inv.doc.,attach. invoice with document attached 附提货单的发票IOU I owe you 借据IOV inter-office voucher 内部传票IPO initial public offering 首次发售股票J., Jour.journal 日记帐lifo, LIFO last in,first out 后进先出法M.O.money order 邮汇MBO management by objectives 目标管理MO,M.O. money order 汇票mo. month 月Mos.months 月NIFO next in, first out 次进先出法no a/c no account 无此帐户NO. (no.) number 编号、号数NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户NPV method net present value method 净现值法.B.， O/B order book 订货簿O.E.， o.e. omission excepted 遗漏除外O.F.ocean freight 海运费O/a on account 赊帐o/a on account of 记入......帐户O/d on demand 见票即付o/d, o.d., O.D. overdrawn 透支O/s outstanding 未清偿、未收回的OA open account 赊帐、往来帐OAAS operational accounting and analysis system 经营会计分析制OB other budgetary 其他预算OBV on-balance volume 持平数量法OD overdraft 透支OEC original equipment cost 设备原值OFC open for cover 预约保险OI original issue 原始发行OII overseas investment insurance 海外投资保险ok. all correct 全部正确opp opposite 对方opt. optional 可选择的ord. ordinary 普通的OVA overhead variance analysis 间接费用差异分析OW offer wanted 寻购启示P.O.D pay on delivery 货到付款P.O.R.payable on receipt 货到付款P/E ratio price-eanings ratio 收益率PMO postal money order 邮政汇票POR pay on return 收益REVOLVER revolving letter of credit 循环信用证ROA return on asset 资产回报率ROC return on capital 资本收益率ROE ratio of equity 股本利润率ROE return on equity 股本回报率ROI return on investment 投资收益ROP registered option principal 记名期权本金ROS ratio of sales 销售利润率ROS return on sales 销售收益率Rto ratio 比率RTO round trip operation 往返作业英文全称sum of the year's digits method to be declared policy 中文年数加总折旧法预保单，待报保险单缩写SOYD TBD policy。

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

财务部门的英语缩写？会计英文缩写？出纳英文缩写？财务部门的英语缩写？会计英文缩写？出纳英文缩写？财务部：Financial Department －－ FD会计：aountant出纳：cashier英文缩写：当天统计英文缩写是？月统计英文缩写是？没有缩写，也不需缩写，本来就不长：当天统计：daily subtotal月统计 monthly total各个部门的英文缩写？总经理办公室 GM office食堂 dining room法务审计部 legal and audit department资讯部 Information department仓库 warehouse产品开发部 product develope department国际事务部 international business affairscGMP专案组 cGMP project team公司部门的英文缩写？总公司Head Office 分公司Branch Office 营业部Business Office人事部 Personnel Department人力资源部Human Resources Department 总务部General Affairs Department 财务部 General Aounting Department 销售部Sales Department促销部Sales Promotion Department 国际部International Department 出口部Export Department 进口部Import Department公共关系Public Relations Department 广告部AdvertisingDepartment 企划部 Planning Department产品开发部 Product Development Department研发部 Research and Development Department(R&D) 祕书室Secretarial Pool采购部Purchasing Department 工程部Engineering Department 行政部Admin. Department 人力资源部HR Department 市场部Marketing Department 技术部Technolog Department 客服部 Service Department 行政部: Administration 财务部 Financial Department总经理室、Direcotor, or President副总经理室、Deputy Director, or Vice president 总经办、General Deparment采购部、Purchase & Order Department 工程部、Engineering Deparment 研发部、Research Deparment 生产部、Productive Department 销售部、Sales Deparment广东业务部、GD Branch Deparment无线事业部、Wireless Industry Department 拓展部Business Expending Department 物供部、Supply Department B＆D business and development 业务拓展部 Marketing 市场部 Sales 销售部 HR 人力资源部 Aount 会计部PR people relationship 公共关系部OFC (Office, 但不常见) / OMB = Office of Management and Budget 办公室 Finance 财务部MKTG (Marketing) 市场部R&D (Research & Development) 研发部 MFG (Manufacturing) 产品部 Administration Dept. 管理部 Purchasing Dept 采购部Chairman/President Office Gerneral Manager office or GM office 总经理办公室Monitor & Support Department 监事会 Strategy Research 战略研究部财务的英文缩写financefinancial affairsfinancing财务部在部门的英文缩写是什么？比如工程部是PD.finance department = FD财务部的英文缩写是什么呀?Financial Department:F.D.或者Financial Affairs Department：F.A.D英文缩写A股—人民币普通股票AA制—平摊聚餐费AB角—担任一个角色的两个演员ABS —制动防抱着死装置ADSL —非对称数字使用者线路宽频AIDS —艾滋病AM —调幅APC —阿司匹林APEC —亚太经济合作组织API —空气污染指数ATM机—自动柜员机a粒子—阿尔法粒子a射线—阿尔法射线B超—B型超声诊断（仪）B股—以美元或港币交易的股票B细胞或B淋巴细胞—一种免疫细胞BBS —电子公告牌系统BP机—无限寻呼机BIAS —乖离率b粒子—贝塔粒子CAD —计算机辅助设计CBD —商业中心CCO —首席文化官CD —镭射唱盘CDMA —码头多址CD－R—可录光碟CD－ROM—只读光碟CD－RW —可擦写光碟CEO —执行长CFO —首席财务官CGO —首席沟通官CI —企业标识C3I系统—军队指战员指挥系统CIMS —计算机整合制造系统CIO —资讯长CIP —在版编目；预编目录C4ISR —军队自动化指挥系统COO —营运长CPA —注册会计师CPU —中央处理器CT —计算机体层成像（仪）CTO —首席技术官DELL —戴尔DIY —自己动手做DNA 脱氧核糖核酸DNA晶片—基因晶片DOS —磁碟作业系统DSL —数字使用者线路DVD —数字镭射唱盘e 化—电子化ED —男子性功能障碍EDI —电子资料交换E－mail—电子邮件EMS —邮政特快专递EQ —情商FA —工厂自动化FAX —传真件FM —调频GDP —国内生产总值GIS —地理资讯系统GMDSS —全球海上遇险情与安全系统GNP —国民生产总值GPS —全球定位系统GRE —美国等国家研究生入学资格考试GSM —全球移动通讯系统H股—在香港上市的股票HA —家庭自动化HDTV —高清晰度电视hi－fi —高保真度HIV —在艾滋病病毒HSK —汉语水平考试IC卡—积体电路卡ICP —因特网资讯提供商ICQ —网路寻呼机ICU —重病监护病房IDC —网际网路资料中心inter—网际网路Intnr—因特网IOC —国际奥林匹克委员会IP地址—网际协议地址IP电话—网路电话IP卡—IP电话卡IQ —智商ISDN —综合业务数字网络ISO —国际标准化组织ISP —因特网服务提供商IT —资讯科技ITS —智慧交通系统KTV —配有卡拉OK和电视装置的包间KDJ —随机指数LD —镭射视盘MACD —平滑异同移动平均线MBA —工商管理硕士MD —迷你光碟MP3 —一种常用的数字音讯压缩格式MPA —公共管理硕士MTO —多边贸易组织MTV —一种用电视画面配合歌曲演唱的艺术形式NC —网路计算机NMD —国家导弹预防系统OA —办公自动化OAPEC —阿拉伯石油输出国组织OCR —光学字元识别OEM —原始装置制造商业OPEC —石油输出国组织（欧佩克）PC机—个人电子计算机PDA —个人数字助理pH值—氢离子浓度指数PICC —中国人民保险公司POS机—商场电子收款机PPA —苯丙醇胺某些感冒药和减肥药中的一种成分，已被国家通告停用。

二、财管英文意思1、 ACF Annuity compound factor2、 ADF Annuity discounted factor3、 PVIFA Present-Value Interest Factors of Annuity4、 FVIFA Future-Value Interest Factors of Annuity5、 XFVA X可能是先付年金的声母（没有查到具体出处）Future-Value of Annuity6、 XPVA X可能是先付年金的声母（没有查到具体出处）Present-Value of Annuity7、 RA relavant asset8、 RL relavant liability9、 RE Retained Earnings10、 DOL Degree of Operational Leverage11、 DFL Degree of Financial Leverage12、 DCL Degree of Combined Leverage13、 DTL Degree of Total Leverage14、 EBIT Earnings before interest and tax15、 EAT Earnings after tax16、 EPS Earnings per share17、 NDR Net debt ratio18、 NPV Net present value19、 NCF Net cash flow20、 CFAT Cash flow after tax21、 PI Profitability index22、 ANPV Average of Net present value23、 JIT Just-in-time24、 CD(现金折扣百分比但是不知道单词) cash discount25、 SP 这个是市销率PS吧：price to sales26、 FCFF Free Cash Flow for the Firm27、 DQⅡ(在理财杂志上看到的一种工具)28、 ETF(买卖基金) exchange traded fund29、 IPO Initial Public Offering30、 PE price per share/earnings per share31、 PE/VC Private Equity私募股权/ Venture Capital风险投资32、 ISM(制造业指数) institute for supply management33、 PMI（采购经理人指数）Purchasing Manager's Index财管 英文简称对照1、利息I interest（n.兴趣，关心，重要性，影响，利息， [常pl.]利益，利害） 2、现值P present value（adj.现在的，出席的，当面的） 3、终值F final value（adj.最后的，最终的，决定性的） 4、天数、期数N number（n.数，数字，数量，号码，算术，诗，韵律、v.遍号码，共计……，计入，计算，算入） 5、年金A annuity（n.年金，养老金，年金享受权） 6、概率P probability（n.可能性，或然性，概率） 7、期望值E expectation（n.期待，预料，指望，展望， [数]期望（值）） 8、变动资产A asset（n.资产，有用的东西） 9、变动负债B debt（n.债务，罪过） 10、销售额S sale（n.出售，卖出，贱卖，廉价出售，销路，销售额） 11、销售净利润P profit（n.利润，益处，得益） 12、收益留存比率E earning （n.所赚的钱，收入） 13、香港上市的股票H股/纽约上市的股票N股 Hongkong （香港）、New York （纽约） 14、现金折扣CD 其中的C是指：cash（n.现金）、其中的D是指：discount （n.折扣） 15、债券成本的计算公式 其中的K是指：key（n.钥匙，关键，解答，要害等）、其中的b是指：bond（n.结合（物），粘结（剂），联结，公债，债券，合同）、其中的T 是指：tax（n.税，税款，税金）、其中的f是指：fee（n.费（会费、学费、手续费等），酬金）、其中的i是指利息，注解同第1条 16、银行借款成本的计算公式 其中的L是指：lend（v.借给，贷（款））、其它字母的注解同上文所指 17、优先股成本的计算公式 其中的D是指：dividend （n.被除数，股息，红利，额外津贴，奖金，年息）、其中的P是指：preferred stock（n.<美>优先股）。

财务英文缩写二、财管英文意思1、 ACF Annuity compound factor2、 ADF Annuity discounted factor3、 PVIFA Present-Value Interest Factors of Annuity4、 FVIFA Future-Value Interest Factors of Annuity5、XFVA X可能是先付年金的声母（没有查到具体出处）Future-Value of Annuity6、XPVA X可能是先付年金的声母（没有查到具体出处）Present-Value of Annuity7、 RA relavant asset8、 RL relavant liability9、 RE Retained Earnings10、 DOL Degree of Operational Leverage11、 DFL Degree of Financial Leverage12、 DCL Degree of Combined Leverage13、 DTL Degree of Total Leverage14、 EBIT Earnings before interest and tax15、 EAT Earnings after tax16、 EPS Earnings per share17、 NDR Net debt ratio18、 NPV Net present value19、 NCF Net cash flow20、 CFAT Cash flow after tax21、 PI Profitability index22、 ANPV Average of Net present value23、 JIT Just-in-time24、 CD(现金折扣百分比但是不知道单词) cash discount25、 SP 这个是市销率PS吧：price to sales26、 FCFF Free Cash Flow for the Firm27、DQⅡ(在理财杂志上看到的一种工具)28、 ETF(买卖基金) exchange traded fund29、 IPO Initial Public Offering30、 PE price per share/earnings per share31、 PE/VC Private Equity私募股权/ Venture Capital风险投资32、 ISM(制造业指数) institute for supply management33、 PMI（采购经理人指数）Purchasing Manager's Index财管英文简称对照1、利息Iinterest（n.兴趣，关心，重要性，影响，利息， [常pl.]利益，利害） 2、现值Ppresent value（adj.现在的，出席的，当面的）3、终值Ffinal value（adj.最后的，最终的，决定性的）4、天数、期数Nnumber（n.数，数字，数量，号码，算术，诗，韵律、v.遍号码，共计……，计入，计算，算入）5、年金Aannuity（n.年金，养老金，年金享受权）6、概率Pprobability（n.可能性，或然性，概率）7、期望值Eexpectation（n.期待，预料，指望，展望， [数]期望（值））8、变动资产Aasset（n.资产，有用的东西）9、变动负债Bdebt（n.债务，罪过）10、销售额Ssale（n.出售，卖出，贱卖，廉价出售，销路，销售额）11、销售净利润Pprofit（n.利润，益处，得益）12、收益留存比率Eearning （n.所赚的钱，收入）13、香港上市的股票H股/纽约上市的股票N股Hongkong （香港）、New York （纽约）14、现金折扣CD其中的C是指：cash（n.现金）、其中的D是指：discount （n.折扣） 15、债券成本的计算公式其中的K是指：key（n.钥匙，关键，解答，要害等）、其中的b 是指：bond（n.结合（物），粘结（剂），联结，公债，债券，合同）、其中的T 是指：tax（n.税，税款，税金）、其中的f是指：fee （n.费（会费、学费、手续费等），酬金）、其中的i是指利息，注解同第1条16、银行借款成本的计算公式其中的L是指：lend（v.借给，贷（款））、其它字母的注解同上文所指 17、优先股成本的计算公式其中的D是指：dividend （n.被除数，股息，红利，额外津贴，奖金，年息）、其中的P是指：preferred stock（n.<美>优先股）。

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