財(cái)務(wù)會計(jì)英語縮寫語

1、財(cái)務(wù)會計(jì)英語縮寫語縮寫 英文全稱 中文A accepted 承兌 A&C addenda and corrigenda 補(bǔ)遺和勘誤 A.C.V actual cash value 實(shí)際現(xiàn)金價(jià)值 a.d., a/d after date 開票后、出票后 a/c no. account number 帳戶編號、帳號 a/c, A/C account current 往來帳戶、活期存款帳戶 a/c, A/C, Acct. account 帳戶、帳目 A/CS Pay. accounts payable 應(yīng)付帳款 A/P account paid 已付賬款 A/P account payabl

2、e 應(yīng)付帳款 A/P accounting period 會計(jì)期間 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 應(yīng)收帳款 A/S, a/s after sight 見票即付 A/S，acc/s account sales 承銷帳、承銷清單，售貨清單 abs. abstract 摘要Acc. acceptance 往來帳戶Acc., Acpt. acceptance or accepted 承兌 Accrd.Int accrued interest 應(yīng)計(jì)利息 Acct. acc

3、ountant 會計(jì)師、會計(jì)員 Acct. accounting 會計(jì)、會計(jì)學(xué) Acct.No. account number 帳戶編號、帳號 Acct.Tit. account title 帳戶名稱、會計(jì)科目 ACT advance corporation tax 預(yù)扣公司稅 ad.val., A/V ad valorem to (according value) 從價(jià) ADRS asset depreciation range system 固定資產(chǎn)分組折舊法Adv. advance 預(yù)付款 AJE adjusting journal entries 調(diào)整分錄 Amt. amount 金額

4、、總數(shù) Ann. annuity 年金 ATC average total cost 平均總成本 ATM at the money 僅付成本錢 ATM Automatic Teller Machine 自動取款機(jī)（柜員機(jī)） Aud. auditor 審計(jì)員、審計(jì)師 Av. average 平均值 B share B share B 股 b&b bed & breakfast 住宿費(fèi)和早餐費(fèi) b.b. bearer bond 不記名債券 B.B., B/B bill book 出納簿 B.C. bank clearing 銀行清算 b.c. blind copy 密送的副本 .

5、both dates inclusive 包括頭尾兩天b.e., B/E bill of exchange 匯票 b.l., B/L bill of lading 提貨單 . bill of materials 用料清單 . balance of payments 收支差額 b.p., B/P bills payable 應(yīng)付票據(jù) B.P.B bank post bill 銀行匯票b.r., B/R, B.rec. bills receivable 應(yīng)收票據(jù) b.s., B.S.，BS, B/Sbalance sheet 資產(chǎn)負(fù)債表 B.T.T. bank telegraphic transf

6、er 銀行電匯B/B bill bought 買入票據(jù)、買入?yún)R票 B/C bills for collection 托收匯票 B/D bank draft 銀行匯票 B/D bills discounted 已貼現(xiàn)票據(jù) b/d brought down 轉(zhuǎn)下頁 B/E bill of entry 報(bào)關(guān)單 b/f brought forward 承前 B/L bill of lading 提貨單B/L original bill of lading original 提貨單正本B/R bank rate 銀行貼現(xiàn)率B/S bill of sales 賣據(jù)、出貨單 BA bank acceptan

7、ce 銀行承兌匯票 bal. balance 余額、差額 banky. bankruptcy 破產(chǎn)、倒閉 BC buyer credit 買方信貸 Bd. bond 債券BEP breakeven point 保本點(diǎn)、盈虧臨界點(diǎn) Bfcy. Beneficiary 受益人 bit binary digit 兩位數(shù) Bk. bank 銀行 Bk. bank book 銀行帳簿Bk. book 帳冊 BN bank note 鈔票 BO buyer's option 買者選擇交割期的遠(yuǎn)期合同BOM beginning of month 月初 BOT balance of trade 貿(mào)易余

8、額 BOY beginning of year 年初 BR bank rate 銀行貼現(xiàn)率 Brok. broker or brokerage 經(jīng)紀(jì)人或經(jīng)紀(jì)人傭金 BV book value 票面價(jià)值 C cash; coupon; currency 現(xiàn)金、息票、通貨 c.,Cts. cents 分 C.A. chartered accountant， chief accountant 特許會計(jì)師、主任（主管）會計(jì)師C.A. commercial agent 商業(yè)代理、代理商 C.A.D cash against document 交單付款，憑單付現(xiàn)C.A.S. cost accounting

9、 standards 成本會計(jì)標(biāo)準(zhǔn) C.B. cash book 現(xiàn)金簿c.b., C.B. cash book 現(xiàn)金簿 C.C. contra credit 貸方對銷 C.C. cashier's check 銀行本票 C.d. cum dividend 附股息報(bào)關(guān)單C.H. clearing house 票據(jù)交換所 C.H. custom house 海關(guān) C.I.T. comprehensive income tax 綜合所得稅 C.L. call loan 短期拆放 C.M.A. certified management accountant 注冊管理會計(jì)師 C.O., C/O

10、 cash order 現(xiàn)金匯票、現(xiàn)金訂貨 , C.O.D. cash on delivery 貨到付款，交貨付現(xiàn)C.P.A Certified Public Accountant 注冊公共會計(jì)師 C.P.A. Certified Public Accountant 注冊會計(jì)師C.S. capital stock 股本 C.V.P. analysis Cost Volume Profit analysis 本-量-利分析 C.W.O. cash with order 訂貨付款，隨訂單付現(xiàn)C/A capital account 資本帳戶 C/A current account 往來帳C/A cu

11、rrent assets 流動資產(chǎn) c/d carried down 過次頁、結(jié)轉(zhuǎn)下期 c/f carry forward 過次頁、結(jié)轉(zhuǎn) C/I certificate of insurance 保險(xiǎn)憑證 C/L current liabilities 流動負(fù)債 c/o carried over 結(jié)轉(zhuǎn)后期 can. cancelled 注銷 cap. capital 資本 CAPM capital asset pricing mode 固定資產(chǎn)計(jì)價(jià)模式 CBD cash before delivery 先付款后交貨 CD certificate of deposit 存單 CG capital

12、 gain 資本利得 CG capital goods 生產(chǎn)資料、資本貨物 Chgs charges 費(fèi)用Chq. cheque 支票 CIA certified internal auditor 注冊內(nèi)部審計(jì)員 Ck. check 支票 CML capital market line 資本市場線性 CMO Collateralized Mortgage Obligations 擔(dān)保抵押貸款債務(wù) CMV current market value 現(xiàn)時(shí)市場價(jià)值 CN consignment note 鐵路運(yùn)單 CN credit note 貸方通知書 COBOL Common Business

13、Oriented Language 通用商業(yè)語言 Col. column 帳欄 Coll. collateral 擔(dān)保、抵押物 Coll. collection 托收 Com. comm. commission 傭金 conv, cv, cvt convertible 可轉(zhuǎn)換的、可兌換的 Cor. corpus 本金 CP commercial paper 商業(yè)票據(jù) CPM cost per thousand 每一千個(gè)為單位的成本 Cps. coupons 息票 CR cash receipts 現(xiàn)金收入 CR current rate 當(dāng)日匯率、現(xiàn)行匯率 Cr. Credit, credit

14、or 貸記、貸方CS convertible securities 可轉(zhuǎn)換證券 CT cable transfer 電匯 CT corporate treasurer 公司財(cái)務(wù)主管 ctge cartage 貨運(yùn)費(fèi)、搬運(yùn)費(fèi)、車費(fèi) CTT capital transfer tax 資本轉(zhuǎn)移稅 cur curr current 本月、當(dāng)月 CV convertible security 可轉(zhuǎn)換債券 CVD countervailing duties 反傾銷稅 CY calendar year 日歷年 Cy. currency 貨幣縮寫 英文全稱 中文D degree; draft 度、匯票 D.A

15、. debit advice 欠款報(bào)單 D.B day book 日記帳、流水帳 D.C.F. methoddiscounted cash flow method 現(xiàn)金流量貼現(xiàn)法 D.D., D/D demand draft 即期匯票 d.f, D.F., d.frt.dead freight 空艙費(fèi) D.O.G. days of grace 寬限日數(shù) D.R., DR discount rate 貼現(xiàn)率、折扣率 d/a days after acceptance 承兌后.日（付款） D/A deposit account 存款帳戶 D/A document against acceptanc

16、e 承兌交單 D/D documentary draft 跟單匯票 D/D Demand Draft 票匯D/d; d/d days after date 出票后.日(付款) D/N debit note 清單D/O delivery order 發(fā)貨單 D/P documents against payment 付款交單D/R. deposit receipt 存款收條D/W dock warrant 碼頭倉單DB method declining balance (depreciation) method 遞減余額折舊法 Dd. delivered 交付DDB method double

17、declining balance (depreciation) method 雙倍遞減余額折舊法 Def. deferred 延期def. deficit 赤字、虧損 Dely. delivery 交付dem. demurrage 滯期費(fèi) Depr. depreciation 折舊 Dft. draft 匯票diff. difference 差額 Dis. discount 折扣、貼現(xiàn) dish'd; dished dishonored 不名譽(yù)、拒付 Div. dividend; division 紅利div.; divd dividend 紅利、股息 DL direct loan

18、直接貸款 DLD deadline date 最后時(shí)限 Dls, Dol(s); dollars 元 DN date number 日期號 DN, D/N debit note 借記通知單 DNR do not reduce 不減少 Do, dto. ditto 同上、同前 Doc(s) documents 憑證、單據(jù)、文件 Doc. code document code 憑證（單據(jù)）編號 doc. att. documents attached 附單據(jù)、附件 Dols. dollars 美元DOR date of request 要求日 DP, D/P document against pa

19、yment 交單付款 Dr debtor 債務(wù)人 DR deposit receipt 存單、存款收據(jù) Dr debit 借記、借方 Dr drawer 借方 DS, d/s days after sight(days' sight) 見票后.日(付款)Ds, d's days 日 DTC deposit taking company 接受存款公司 DTC Deposit Trust Company 儲蓄信托公司 Dup, dupl duple, duplicate 副本 DVP delivery versus payment 付款交貨 Dy, d/y day; deliver

20、y 日、交貨 dz dozen 一打 E exchange; export 交易所、輸出 E&O.E. errors and omissions excepted 如有錯(cuò)漏，可加更正 . except as otherwise noted 除非另有說明 E.D. ex dividend 股息除外E.E., e.e. errors excepted 如有錯(cuò)誤，可加更正 E.P.T excess profit tax 超額利潤稅 Ea.each 每Ea.earning assets 盈利資產(chǎn),有收益的資產(chǎn)EAT earnings after tax 稅后收益 EB ex budgetary

21、 預(yù)算外 EBIT earnings before interest and income tax 稅前收益EBIT earnings before interest and tax 扣除利息和稅金前收益 EBS Electronic Broking Service 電子經(jīng)紀(jì)服務(wù)系統(tǒng) EBT earning before taxation 稅前盈利 EC error corrected 錯(cuò)誤更正 EC export credit 出口信貸 Ec. ex coupon 無息票 Ec. example causa 例如 ECA export credit agency 出口信貸機(jī)構(gòu) ECG Exp

22、ort Credit Guarantee 出口信用擔(dān)保 ECI export credit insurance 出口信用保險(xiǎn) ECR export credit refinancing 出口信貸再融資 ECT estimated completion time 估計(jì)竣工時(shí)間 ED ex dividend 無紅利、除息、股利除外 EDD estimated delivery date 預(yù)計(jì)交割日 EDI electronic data interchange 電子數(shù)據(jù)交換 EDOC effective date of change 有效更改日期 EDP Electronic Data Proce

23、ssing 電子數(shù)據(jù)自理 EF Exchange Fund 外匯基金 EF export finance 出口融資 EFT electronic funds transfer 電子資金轉(zhuǎn)帳 EIB Export-Import Bank 進(jìn)出口銀行 EMIP equivalent mean investment period 等值平均投資期 EMP end-of month payment 月末付款 EMS European Monetary System 歐洲貨幣體系 encd. enclosed 附件 encl(s). enclosure 附件 End., end. endorsement

24、背書 Entd. entered 登記人 EOA effective on or about 大約在.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 年終 EPD earliest possible date 最早可能日期 EPN export promissory note 出口匯票 EPR earnings price ratio 收益價(jià)格比率 EPS earnings per share 每股收益額、每股平均收益，每股盈利額EPVI excess present va

25、lue index 超現(xiàn)值指數(shù) Eq. equivalent 等值ERM exchange rate mechanism 匯率機(jī)制 ERS Export Refinance Scheme 出口再融資計(jì)劃 ESOP Employee Stock Ownership Plan 職工持股計(jì)劃 Est. estate 財(cái)產(chǎn)、遺產(chǎn) et seq. et sequent 以下 ETLT equal to or less than 等于或少于 ETS estimated time of sailing 預(yù)計(jì)啟航時(shí)間 ex cp. ex coupon 無息票 ex div. ex dividend 無股息 e

26、x.; exch exchange 匯兌、況換 excl. exclusive 另外、不在內(nèi) Exs. expense 費(fèi)用Extd. extend 展期 F dealt in flat 無息交易的 f. following (page) 接下頁 F. A. face amount 票面金額 F.A. fixed assets 固定資產(chǎn) . fast as can 盡快 F.B.E. foreign bill of exchange 外國匯票F.C. fixed capital 固定資本 F.C. fixed charges 固定費(fèi)用 F.C. future contract 遠(yuǎn)期合同 F.I

27、.T free of income tax 免交所得稅 F.O.C. free of charge 免費(fèi) F.P. fully paid 付訖F.X., FE, FOREX foreign exchange 外匯 FAIA Fellow of the Association of International Accountants 國際會計(jì)協(xié)會會員 FASB Financial Accounting Standards Boards 財(cái)務(wù)會計(jì)標(biāo)準(zhǔn)委員會 FAT fixed asset transfer 固定資產(chǎn)轉(zhuǎn)移 FCA Fellow of the Institute of Chartere

28、d Accountants 特許會計(jì)師學(xué)會會員 FCG foreign currency guarantee 外幣擔(dān)保 FCR forwarder's cargo receipt 貨運(yùn)代理行收據(jù) fd. fund 資金 FDB method fixed rate on declining balance method 定率遞減余額折舊法 FE future exchange 遠(yuǎn)期外匯 Fi.t. free of income tax 免所得稅FIBC financial institution buyer credit policy 金融機(jī)構(gòu)買方信貸險(xiǎn) FIFO first in, f

29、irst out 先進(jìn)先出法 fin. stadg.(stndg.) financial standing 資信狀況fin. stat. (F/S) financial statement 財(cái)務(wù)報(bào)表 fin.yr. financial year 財(cái)政年度 FINA following items not available 以下項(xiàng)目不可獲得 FIO free in and out 自由進(jìn)出 FLG finance lease guarantee 金融租賃擔(dān)保 flt. flat 無利息 fo. folio 對折、頁碼 FOCUS Financial and Operations Combine

30、d Uniform Single Report 財(cái)務(wù)經(jīng)營綜合報(bào)告for'd., fwd forward; forwarded 轉(zhuǎn)遞 FOX Futures and Options Exchange 期貨和期權(quán)交易所 FP fully paid 已全付的 FRA forward rate agreement 遠(yuǎn)期利率協(xié)議 FRCD floating rate certificate of deposit 浮動利率存單 free case no charge for case 免費(fèi)事例 FREF fixed rate export finance 固定利率出口融資 frt. forward

31、 期貨、遠(yuǎn)期合約 Frt. freight 運(yùn)費(fèi)Frt. fwd freight forward 運(yùn)費(fèi)待付 frt.& grat. freight and gratuity 運(yùn)費(fèi)及酬金 Frt.ppd freight prepaid 運(yùn)費(fèi)已付 FS final settlement 最后結(jié)算 fut. futures 期貨、將來 FV face value 面值 FVA fair value accounting 合理價(jià)值法 FWD forward (exchange) contract 遠(yuǎn)期合約 FX broker foreign exchange broker 外匯經(jīng)紀(jì)人 fxd

32、fixed 固定的 FXRN fixed rate note 定息票據(jù) FY fiscal year (financial year) 財(cái)政（務(wù)）年度 fy. pd. fully paid 全部付訖 FYI for your information 供您參考GA go ahead 辦理、可行 GAAP general Accepted Accounting Principles 通用會計(jì)準(zhǔn)則 GAAS Generally Accepted Auditing Standard 通用審計(jì)標(biāo)準(zhǔn) GJ general journal 普通日記帳 GL general ledger 總分類帳 GMP g

33、raduated payment mortgage 遞增付款按揭 GP gross profit 毛利 GR gross revenue 毛收入 GS gross sales 銷售總額 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 正當(dāng)持票人 HCA historical cost accounting 歷史成本會計(jì) HIBOR Hong Kong Interbank Offered Rate 香港銀行同業(yè)拆借利率 hifo highest-in, first-out 高入先

34、出法 HIRCS high interest rate currencies 高利率貨幣 Hon'd honored 如期支付的 I&A inventory and allocations 庫存和分配 I.A. intangible assets 無形資產(chǎn) I.B. invoice book 發(fā)票簿 I.B.I. invoice book inward 購貨發(fā)票簿 I.B.O. invoice book outward 銷貨發(fā)票簿 I.F. insufficient fund 存款不足 I.R. inward remittance 匯入款項(xiàng) I/F insufficient f

35、unds 存款不足I/T income tax 所得稅 IAS International Accounting Standard 國際會計(jì)標(biāo)準(zhǔn) IBBR interbank bid rate 銀行間報(bào)價(jià)利率 IBNR incurred but not reported 已發(fā)生未報(bào)告 IBOR inter-bank offered rate 銀行間的拆借利率 ICONs index currency option notes 指數(shù)貨幣期權(quán)票據(jù) ICOR incremental capital-output ratio 資本-產(chǎn)出增量比 IDB industrial development bo

36、nd 工業(yè)發(fā)展債券IDC intangible development cost 無形開發(fā)成本 IDR international depositary receipt 國際寄存單據(jù) ILC irrevocable letter of credit 不可撤銷信用證 incl. inclusive 包括在內(nèi) incldd. included 已包含在內(nèi) incldg. including 包含 inl. haul inland haulage 內(nèi)陸運(yùn)輸費(fèi)用 INLO in lieu of 代替 inst. instant 即期、分期付款 Instal., instal. installment

37、分期付款 Int., int. interest 利息 inv., Inv. invoice 發(fā)票、付款通知 inv.doc.,attach.invoice with document attached 附提貨單的發(fā)票 Inv't., invt. inventory 存貨 IOU I owe you 借據(jù) IOV inter-office voucher 內(nèi)部傳票 IPN industrial promissory note 工業(yè)匯票 IPO initial public offering 首次發(fā)售股票 IR Inland Revenue 國內(nèi)稅收 IRA individual ret

38、irement account 個(gè)人退休金帳戶 IRA interest rate agreement 利率協(xié)議 IRR interest rate risk 利率風(fēng)險(xiǎn) IRR internal rate of return 內(nèi)部收益率 irred. irredeemable 不可贖回的 IRS interest rate swap 利率調(diào)期 IT information technology 信息技術(shù) ITC investment tax credit 投資稅收抵免 IV investment value 投資價(jià)值 J., Jour. journal 日記帳 J.A., J/A joint

39、account 聯(lián)合（共管）帳簿 J.D.B. journal day-book 分類日記帳 J.V. journal voucher 分錄憑單 J/A joint account 共同帳戶J/F, j/f journal folio 日記帳頁數(shù) K.D. knocked down price 成交價(jià)格 L&D loss and damage 損失和損壞 L.&D. loans and discounts 放款及貼現(xiàn) L., Led. ledger 分類帳 L.A. liquid assets 流動資產(chǎn) l.s. lump sum 一次付款總額 L/F ledger folio

40、 分類帳頁數(shù) L/M list of materials 材料清單 L/T lead time 交付周期LC，L/C letter of credit 信用證 LG letter of guarantee 保函 Li. liability 負(fù)債 lifo, LIFO last in,first out 后進(jìn)先出法 LIRCs low interest rate currencies 低利率貨幣 LP linear programming 線性規(guī)劃LRP limited recourse project 有限追索項(xiàng)目 LRPF limited recourse project financing

41、 有限追索項(xiàng)目融資 LT long term 長期M matured bond 到期的債券 M mega- 百萬 M milli- 千分之一 m million 百萬 M.B. memorandum book 備忘錄 M.D. maturity date 到期日 M.D.,M/D memorandum of deposit 存款(放）單 M.F. mutual funds 共同基金 M.M. money market 貨幣市場 M.O. money order 郵匯M/a, MA my account 本人帳戶M/C marginal credit 信貸限額,限界信貸m/c metallic

42、currency 金屬貨幣 M/D memorandum of deposit 存款單M/d months after deposit 出票后.月 M/P months after payment 付款后.月 M/s months of sight 見票后.月 M/T mail transfer 信匯 Mat. maturity 到期日 Max., max maximum 最大量 MBB mortgage-backed bonds 抵押支持的債券 MBO management by objectives 目標(biāo)管理MCA mutual currency account 共同貨幣帳戶 MCP mixed credit program 混合信貸計(jì)劃