会计英语常用简称

RD研发支出research and development costFASB美国财务会计准则理事会Financial Accounting Standard BoardIASB国际会计准则理事会International Accounting Standard BoardBS资产负债表balance sheetIS利润表income statementIPO首次公开募股发行initial public offeringSEC美国证券交易委员会securities and exchange commission CPA注册会计师certified public accountantGAAP一般工人会计准则Generally Accepted Accounting PrinciplesFDI国外直接投资foreign direct investmentMA并购merger and acquisitionLIFO后进先出法last in first outFIFO先进先出法first in first outIOU我欠你的I owe youGST货物和劳务税goods and service taxV AT增值税value added taxROA资产报酬率return on assetROE权益报酬率return on equityROS销售报酬率return on salesSME中小企业small and medium sized enterpriseSOE国有企业state-owned sized enterpriseEPS每股收益earning per shareQE量化宽松quantitative easingCDO债务抵押证券collateralized debt obligation ABS 资产支持证券asset backed securitiesMBS房屋抵押贷款支持证券mortgage backed securities PE市盈率price earning ratioCEO首席执行官chief executive officerCFO首席财务总监chief financial officerGDP国民生产总值gross domestic productCPI消费价格指数consumer price index。

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

一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer记账符号DR:debit record (借记)CR:credit recrod(贷记)二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment减：委托贷款减值准备Less: Provision for entrusted loan receivable 长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress 在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease –Unguaranteed residual values 融资租赁——应收融资租赁款Finance lease –Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者（或股东）权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year 其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners’Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资损失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者（或股东）权益合计Total Equity负债及所有者（或股东）权益合计Total Liability & Equity 三、利润及利润分配表Income statement and profit appropriation一）、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二）、主营业务利润（亏损以“—”填列）Gross Profit ( - means loss) 加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用Selling & Distribution expense管理费用G&A expense财务费用Finance expense三）、营业利润（亏损以“—”填列）Profit from operation ( - means loss) 加：投资收益（亏损以“—”填列）Add: Investment income 补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less: Non-operating expense四、利润总额（亏损总额以“—”填列）Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资损失Add: Unrealised investment losses五、净利润（净亏损以“—”填列）Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus reserves提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund提取储备基金Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润Profit available for owners' distribution减：应付优先股股利Less: Appropriation of preference share's dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital八、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1．出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments2．自然灾害发生损失Losses from natural disaster3．会计政策变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting policies 4．会计估计变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting estimates 5．债务重组损失Losses from debt restructuring。

求一些会计常用指标的英文缩写求一些会计常用指标的英文缩写Process KPIs...Learning KPIs...Asset Utilization RatesAssets ($)Assets / employee ($)Budget VarianceBudget Variance: Cost versus BudgetBusiness MixCash FlowCash Flow per ShareCatastrophic LossesChannel Mix % (High cost manual channels vs low cost electronic channels)Combined RatioCommunity InvolvementCommunity Quality Statements (lists of examples on many fronts)Contribution to Overhead and ProfitCorporate CitizenshipCostCost RatiosCost Ratios: Administrative Cost per Customer, per Sale, per Transaction, per New Product, etc.Cost Ratios: Administrative Spending as % of SalesCost Ratios: per gallon, per pound, per transaction, per claim paid, per premium processedCost Reduction RatesCost versus Competitors'Cross SellingDays Cost of Sales in InventoryDeposit Service Cost (Change)Deposit Service Cost (per $ of Deposits)Earnings GrowthEarnings per ShareEnvironmental Concern: # of Pollution Emissions Violations Environmental Index: (key emissions levels, amount of hazardous waste hauled off, recycling rates)Environmental ResultsEnvironmental: % Chemical in the AirGross MarginGross Profit (vs potential)Gross Sales (vs petition)Indirect Expenses (% of sales)Investment (% of sales)求一些财务管理常用指标的英文缩写财务指标英文对照AAA 美国会计学会Abacus 《算盘》杂志abacus 算盘Abandonment 废弃,报废;委付abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本abnormal spoilage 异常损耗above par 超过票面价值above the line 线上项目absolute amount 绝对数,绝对金额absolute endorsement 绝对背书absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并absorption aount 摊配账户,转并账户absorption costing 摊配成本计算法abstract 摘要表abuse 滥用职权abuse of tax shelter 滥用避税项目ACCA 特许公认会计师公会aelerated cost recovery system 加速成本收回制度aelerated depreciation method 加速折旧法,快速折旧法aeleration clause 加速偿付条款,提前偿付条款aeptance ①承兑②已承兑票据③验收aeptance bill 承兑票据aeptance register 承兑票据登记簿aeptance sampling 验收抽样aess time 存取时间acmodation 融通acmodation bill 融通票据acmodation endorsement 融通背书aount ①账户,会计科目②账簿,报表③账目,账项④记账aountability 经营责任,会计责任aountability unit 责任单位Aountancy 《会计》杂志aountancy 会计aountant 会计员,会计师aountant general 会计主任,总会计aounting in charge 主管会计师aountant,s legal liability 会计师的法律责任aountant,s report 会计师报告aountant,s responsibility 会计师职责aount form 账户式,账式aounting ①会计②会计学aounting assumption 会计假定,会计假设aounting basis 会计基准,会计基本方法aounting changes 会计变更aounting concept 会计概念aounting control 会计控制aounting convention 会计常规,会计惯例aounting corporation 会计公司aounting cycle 会计循环aounting data 会计数据aounting doctrine 会计信条aounting document 会计凭证aounting elements 会计要素aounting entity 会计主体,会计个体aounting entry 会计分录aounting equation 会计等式aounting event 会计事项aounting exposure 会计暴露,会计暴露风险aounting firm 会计事务所Aounting Hall of Fame 会计名人堂aounting harmonization 会计协调化aounting identity 会计恒等式aounting ine 会计收益aounting information 会计信息aounting information system 会计信息系统aounting internationalization 会计国际化aounting journals 会计杂志aounting legislation 会计法规aounting manual 会计手册aounting objective 会计目标aounting period 会计期aounting policies 会计政策aounting postulate 会计假设aounting practice 会计实务aounting principle 会计原则Aounting Principle Board 会计原则委员会aounting procedures 会计程序aounting profession 会计职业,会计专业aounting rate of return 会计收益率aounting records 会计记录,会计簿籍Aounting Review 《会计评论》aounting rules 会计规则Aounting Series Release 《会计公告文件》aounting service 会计服务aounting sofare 会计软件aounting standard 会计标准,会计准则aounting standardization 会计标准化Aounting Standards Board 会计准则委员会(英) Aounting Standards Committee 会计准则委员会(英) aounting system ①会计制度②会计系统aounting technique 会计技术aounting theory 会计理论aounting transaction 会计业务,会计账务Aounting Trend and Techniques 《会计趋势和会计技术》aounting unit 会计单位aounting valuation 会计计价aounting year 会计年度aounts 会计账簿,会计报表aount sales 承销清单,承销报告单aounts payable 应付账款aounts receivable 应收账款aounts receivable aging schedule 应收账款账龄分析表aounts receivable assigned 已转让应收账款aounts receivable collection period 应收账款收款期aounts receivable discounted 已贴现应收账款aounts receivable financing 应收账款筹资,应收账款融资aounts receivable management 应收账款管理aounts receivable turnover 应收账款周转率,应收账款周转次数aretion 增殖arual basis aounting 应计制会计,权责发生制会计arued asset 应计资产arued expense 应计费用arued liability 应计负债arued revenue 应计收入aumulated depreciation 累计折旧aumulated dividend 累计股利aumulated earnings tax 累积盈余税,累积收益税aumulation 累积,累计acid test ratio 酸性试验比率acquired pany 被盘购公司,被兼并公司acquisition 购置,盘购acquisition aounting 盘购会计acquisition cost 购置成本acquisition decision 购置决策acquisition excess 盘购超支acquisition surplus 盘购盈余across-the-board 全面调整ACT 预交公司税act 法案,法规action 起诉,诉讼active aount 活动账户active assets 活动资产activity 业务活动,作业activity aount 作业账户activity aounting 作业会计activity ratio 业务活动比率activity variance 业务活动量差异act of bankruptcy 破产法act of pany 公司法act of God 天灾,不可抗力actual capital 实际资本actual value 实际价值actual wage 实际工资added value 增值added value statement 增值表added value tax 增值税addition 增置,扩建additional depreciation 附加折旧,补提折旧additional paid-in capital 附加实缴资本additional tax 附加税adequate disclosure 充分披露adjunct aount 附加账户adjustable-rate bond 可调整利率债券adjusted gross ine 调整后收益总额,调整后所得总额adjusted trial balance 调整后试算表adjusting entry 调整分录adjustment 调整adjustment aount 调整账户adjustment bond 调整债券administrative aounting 行政管理会计administrative budget 行政管理预算administrative expense 行政管理费用ADR 资产折旧年限幅度ad valorem tax 从价税advance 预付款,垫付款advance corporation tax 预交公司税advances from customers 预收客户款advance to suppliers 预付货款adventure 投机经营,短期经营adverse opinion 反面意见,否定意见adverse variance 不利差异,逆差advisory services 咨询服务affiliated pany 联营公司affiliation 联营after closing trial balance 结账后试算表after cost 售后成本after date 出票后兑付after sight 见票后兑付after-tax 税后AGA *** 会计师联合会age 寿命,账龄,资产使用年限age allowance 年龄减免age *** ysis 账龄分析agency 代理,代理关系agency mission 代理佣金agency fund 代管基金agenda 议事日程,备忘录agent 代理商,代理人aggregate balance sheet 合并资产负债表aggregate ine statement 合并损益表AGI 调整后收益总额,调整后所得总额aging of aounts receivable 应收账款账龄分析aging schedule 账龄表agio 贴水,折价agiotage 汇兑业务,兑换业务AGM 年度股东大会agreement 协议agreement of partnership 合伙协议AICPA 美国注册公共会计师协会AIS 会计信息系统all capital earnings rate 资本总额收益率all-inclusive ine concept 总括收益概念allocation 分摊,分配allocation criteria 分配标准allotment ①分配,拨付②分配数,拨付数allowance ①备抵②折让③津贴allowance for bad debts 呆账备抵allowance for depreciation 折旧备抵账户allowance method 备抵法all-purpose financial statement 通用财务报表,通用会计报表alpha risk 阿尔法风险,第一种审计风险altered check 涂改支票alternative aounting methods 可选择性会计方法alternative proposals 替代方案,备选方案amalgamation 企业合并American Aounting Association 美国会计学会American depository receipts 美国银行证券存单,美国银行证券托存收据American Institute of Certified Public Aountants 美国注册会计师协会,美国注册公共会计师协会American option 美式期权American Stock Exchange 美国股票交易所amortization ①摊销②摊还amortized cost 摊余成本amount 金额,合计amount differ 金额不符amount due 到期金额amount of 1 dollar 1元的本利和*** ysis 分析*** yst 分析师*** ytical review 分析性检查annual audit 年度审计annual closing 年度结账annual general meeting 年度股东大会annualize 按年折算annualized present value 折算年度净现值annual report 年度报告annuity 年金annuity due 期初年金annuity in advance 预付年金annuity in arrears 迟付年金annuity method of depreciation 年金折旧法antedate 填早日期anticipation 预计,预列anti-dilution clause 防止稀释条款anti-pollution investment 消除污染投资anti-profiteering tax 反暴利税anti-tax avoidance 反避税anti-trust legislation 反拖拉斯立法A/P 应付账款APB 会计原则委员会APB Opinion 《会计原则委员会意见书》Application 申请,申请书applied overhead 已分配间接费用appraisal 估价appraisal capital 评估资本appraisal surplus 估价盈余appraiser 估价员,估价师appreciation 增值appropriated retained earnings 已拨定留存收益,已指定用途留存收益appropriation 拨款,指拨经费appropriation aount ①拨款账户②留存收益分配账户appropriation budget 拨款预算approval 核定,审批approved aount 核定账户approved bond 核定债券A/R 应收账款arbitrage 套利,套汇arbitrage transaction 套利业务,套汇业务arbitration 仲裁,公断arithmetical error 算术误差arm,s-length price 正常价格,公正价格arm,s-length transaction 一臂之隔交易,正常交易ARR 会计收益率arrears ①拖欠,欠款②迟付arrestment 财产扣押Authur Anderson & Co. 约瑟?安德森会计师事务所,安达信会计师事务所article 文件条文,合同条款articles of incorporation 公司章程articles of partnership 合伙契约articulate 环接articulated concept 环接观念artificial intelligence 人工智能ASB 审计准则委员会ASE 美国股票交易所Asian Development Bank 亚洲开发银行Asian dollar 亚洲美元asking price 索价,卖方报价assessed value 估定价值asses *** ent ①估定,查定②特别税捐,特别摊派税捐asset 资产asset cover 资产担保,资产保证asset depreciation range 资产折旧年限幅度asset-liability view 资产—负债观念asset quality 资产质量asset retirement 资产退役,资产报废asset revaluation 资产重估价asset stripping 资产剥离,资产拆卖asset structure 资产结构asset turnover 资产周转率asset valuation 资产计价assignment of aounts receivable 应收账款转让associated pany 联属公司,附属公司Association of Government Aounting *** 会计师协会assumed liability 承担债务,承付债务AT 税后at cost 按成本at par 按票面额,平价at sight 见票兑付,即期兑付attached aount 被查封账户attachment 扣押,查封attest 证明,验证attestation 证明书,鉴定书audit 审核,审计auditability 可审核性audit mittee 审计委员会audit coverage 审计范围audited financial statement 审定财务报表,审定会计报表audit evidence 审计证据,审计凭证Audit Guides 《审计指南》auditing ①审计②审计学auditing procedure 审计程序auditing process 审计过程auditing standard 审计标准,审计准则Auditing Standards Board 审计准则委员会Auditor 审计员,审计师auditor general 审计主任,总审计auditor,s legal liability 审计师法律责任auditor,s opinion 审计师意见书auditor,s report 审计师报告,查账报告财务指标英文对照AAA 美国会计学会Abacus 《算盘》杂志abacus 算盘 Abandonment 废弃,报废;委付 abandonment value 废弃价值abatement ①减免②冲销ability to service debt 偿债能力abnormal cost 异常成本 abnormal spoilage 异常损耗 above par 超过票面价值 above the line 线上项目 absolute amount 绝对数,绝对金额 absolute endorsement 绝对背书 absolute insolvency 绝对无力偿付absolute priority 绝对优先求偿权absolute value 绝对值absorb 摊配,转并 absorption aount 摊配账户,转并账户 absorption costing 摊配成本计算法 abstract 摘要表 abuse 滥用职权 abuse of tax shelter 滥用避税项目 ACCA 特许公认会计师公会 aelerated cost recovery system 加速成本收回制度aelerated depreciation method 加速折旧法,快速折旧法aeleration clause 加速偿付条款,提前偿付条款aeptance ①承兑②已承兑票据③验收 aeptance bill 承兑票据 aeptance register 承兑票据登记簿 aeptance sampling 验收抽样 aess time 存取时间 acmodation 融通 acmodation bill 融通票据acmodation endorsement 融通背书aount ①账户,会计科目②账簿,报表③账目,账项④记账 aountability 经营责任,会计责任 aountability unit 责任单位 Aountancy 《会计》杂志 aountancy 会计 aountant 会计员,会计师aountant general 会计主任,总会计aounting in charge 主管会计师aountant,s legal liability 会计师的法律责任aountant,s report 会计师报告 aountant,s responsibility 会计师职责aount form 账户式,账式aounting ①会计②会计学aounting assumption 会计假定,会计假设 aounting basis 会计基准,会计基本方法aounting changes 会计变更aounting concept 会计概念aounting control 会计控制aounting convention 会计常规,会计惯例aounting corporation 会计公司aounting cycle 会计循环aounting data 会计数据aounting doctrine 会计信条aounting document 会计凭证 aounting elements 会计要素 aounting entity 会计主体,会计个体 aounting entry 会计分录 aounting equation 会计等式 aounting event 会计事项 aounting exposure 会计暴露,会计暴露风险 aounting firm 会计事务所 Aounting Hall of Fame 会计名人堂 aounting harmonization 会计协调化 aounting identity 会计恒等式aounting ine 会计收益aounting information 会计信息aounting information s性趣指标的英文缩写你好！性趣指标Sexual interest indicators运算速度性能指标的英文缩写是MIPS？嗯。

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

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。

会计工作中常见的术语和缩写会计是一个与数字、数据和财务管理相关的职业领域，它涉及到大量的专业术语和缩写。

这些术语和缩写对于会计师来说非常重要，因为它们被广泛用于描述财务状况、交易记录、税收和报表等方面。

在本文中，我们将介绍一些在会计工作中常见的术语和缩写。

一、资产（Assets）资产是指企业拥有的具有经济价值的资源，包括现金、存货、应收账款、固定资产等。

资产通常被分为流动资产和非流动资产两大类。

1. 现金和现金等价物 (Cash and Cash Equivalents)现金和现金等价物是指企业拥有的可用于支付债务、购买商品和服务的资金，包括银行存款、现金、支票等。

2. 存货 (Inventory)存货是指企业在生产或销售过程中持有的商品和原材料，包括原材料、在产品和最终产品等。

3. 应收账款 (Accounts Receivable)应收账款是指企业向客户销售货物或提供服务后，未收到付款的金额。

4. 固定资产 (Fixed Assets)固定资产是指企业购买并持有的长期使用的资产，包括土地、建筑物、机械设备等。

二、负债（Liabilities）负债是指企业对外债务或承担的经济责任，包括应付账款、长期负债等。

1. 应付账款 (Accounts Payable)应付账款是指企业购买货物或收到服务后，未支付给供应商的金额。

2. 长期负债 (Long-term Liabilities)长期负债是指到期日超过一年的债务，如长期借款、长期债券等。

三、所有者权益（Owner's Equity）所有者权益是指企业剩余价值归属于所有者的部分，也被称为净资产。

它包括股东的资本投入、资本盈余等。

四、收入（Revenue）收入是指企业在正常经营活动中产生的销售商品、提供劳务等所获得的经济利益。

五、支出（Expenses）支出是指企业在经营活动中发生的成本和费用，包括人员工资、材料费用、租金等。

六、利润（Profit）利润是指企业在一定时间内通过销售商品、提供服务等收入减去相关费用后所获得的盈余。

一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer记账符号DR:debit record (借记)CR:credit recrod(贷记)二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment减：委托贷款减值准备Less: Provision for entrusted loan receivable 长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress 在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease –Unguaranteed residual values 融资租赁——应收融资租赁款Finance lease –Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者（或股东）权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year 其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners’Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资损失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者（或股东）权益合计Total Equity负债及所有者（或股东）权益合计Total Liability & Equity 三、利润及利润分配表Income statement and profit appropriation一）、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二）、主营业务利润（亏损以“—”填列）Gross Profit ( - means loss) 加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用Selling & Distribution expense管理费用G&A expense财务费用Finance expense三）、营业利润（亏损以“—”填列）Profit from operation ( - means loss) 加：投资收益（亏损以“—”填列）Add: Investment income 补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less: Non-operating expense四、利润总额（亏损总额以“—”填列）Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资损失Add: Unrealised investment losses五、净利润（净亏损以“—”填列）Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus reserves提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund提取储备基金Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润Profit available for owners' distribution减：应付优先股股利Less: Appropriation of preference share's dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital八、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1．出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments2．自然灾害发生损失Losses from natural disaster3．会计政策变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting policies 4．会计估计变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting estimates 5．债务重组损失Losses from debt restructuring。

财务部门的英语缩写？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。