財(cái)務(wù)會(huì)計(jì)英語(yǔ)縮寫語(yǔ)5736

財(cái)務(wù)會(huì)計(jì)英語(yǔ)縮寫語(yǔ)縮寫AA&C英文全稱中文承兌acceptedaddendaandcorrigendaactualcashvalueafterdate補(bǔ)遺和勘誤實(shí)際現(xiàn)金價(jià)值開(kāi)票后、出票后帳戶編號(hào)、帳號(hào)往來(lái)帳戶、活期存款帳戶帳戶、帳目應(yīng)付帳款A(yù).C.Va.d.,a/da/cno.a/c,A/Ca/c,A/C,Acct.A/CSPay.A/Paccountnumberaccountcurrentaccountaccountspayableaccountpaid已付賬款應(yīng)付帳款A(yù)/PaccountpayableaccountingperiodadviseandpayattherateofaccountsreceivableaftersightA/PA/P會(huì)計(jì)期間付款通知以……比例A/RA/R,A/CSRec.A/S,a/sA/S，acc/sabs.應(yīng)收帳款見(jiàn)票即付accountsalesabstract承銷帳、承銷清單，售貨清單摘要Acc.acceptance往來(lái)帳戶承兌應(yīng)計(jì)利息Acc.,Acpt.Accrd.IntAcct.acceptanceoracceptedaccruedinterestaccountant會(huì)計(jì)師、會(huì)計(jì)員會(huì)計(jì)、會(huì)計(jì)學(xué)帳戶編號(hào)、帳號(hào)帳戶名稱、會(huì)計(jì)科目預(yù)扣公司稅Acct.accountingAcct.No.Acct.Tit.ACTaccountnumberaccounttitleadvancecorporationtaxadvaloremto(accordingvalue)ad.val.,A/VADRS從價(jià)assetdepreciationrangesystemadvance固定資產(chǎn)分組折舊法Adv.AJE預(yù)付款調(diào)整分錄adjustingjournalentriesamountAmt.金額、總數(shù)年金平均總成本僅付成本錢Ann.ATCannuityaveragetotalcostatthemoneyATMATMAutomaticTellerMachineauditoraverage自動(dòng)取款機(jī)（柜員機(jī)）Aud.Av.審計(jì)員、審計(jì)師平均值B股Bshareb&bBsharebed&breakfastbearerbondbillbook住宿費(fèi)和早餐費(fèi)不記名債券出納簿b.b.B.B.,B/BB.C.b.c.bankclearingblindcopy銀行清算密送的副本包括頭尾兩天匯票提貨單b.d.i.b.e.,B/Eb.l.,B/Lb.o.m.b.o.p.b.p.,B/PB.P.Bbothdatesinclusivebillofexchangebillofladingbillofmaterialsbalanceofpaymentsbillspayablebankpostbill用料清單收支差額應(yīng)付票據(jù)銀行匯票b.r.,B/R,B.rec.b.s.,B.S.，BS,B/Sbillsreceivablebalancesheet應(yīng)收票據(jù)資產(chǎn)負(fù)債表銀行電匯B.T.T.B/BB/Cbanktelegraphictransferbillbought買入票據(jù)、買入?yún)R票billsforcollectionbankdraft托收匯票銀行匯票已貼現(xiàn)票據(jù)轉(zhuǎn)下頁(yè)B/DB/Db/dbillsdiscountedbroughtdownbillofentryB/Eb/f報(bào)關(guān)單承前broughtforwardbillofladingbillofladingoriginalbankrateB/L提貨單B/LoriginalB/RB/S提貨單正本銀行貼現(xiàn)率賣據(jù)、出貨單billofsalesBAbankacceptancebalancebankruptcy銀行承兌匯票bal.banky.BC余額、差額破產(chǎn)、倒閉買方信貸buyercreditbondBd.BEP債券保本點(diǎn)、盈虧臨界點(diǎn)受益人breakevenpointBeneficiaryBfcy.bitBk.binarydigitbank兩位數(shù)銀行銀行帳簿帳冊(cè)Bk.Bk.bankbookbookBNBObanknote鈔票買者選擇交割期的遠(yuǎn)期合同月初buyer'soptionbeginningofmonthbalanceoftradebeginningofyearbankrateBOMBOT貿(mào)易余額BOYBR年初銀行貼現(xiàn)率經(jīng)紀(jì)人或經(jīng)紀(jì)人傭金票面價(jià)值Brok.BVbrokerorbrokeragebookvalueCc.,Cts.cash;coupon;currencycents現(xiàn)金、息票、通貨分charteredaccountant，chiefaccountantC.A.特許會(huì)計(jì)師、主任（主管）會(huì)計(jì)師C.A.C.A.Dcommercialagentcashagainstdocumentcostaccountingstandardscashbook商業(yè)代理、代理商交單付款，憑單付現(xiàn)成本會(huì)計(jì)標(biāo)準(zhǔn)現(xiàn)金簿C.A.S.C.B.c.b.,C.B.C.C.C.C.cashbookcontracredit現(xiàn)金簿貸方對(duì)銷cashier'scheckcumdividend銀行本票附股息報(bào)關(guān)單票據(jù)交換所C.d.C.H.clearinghousecustomhouseC.H.C.I.T.C.L.海關(guān)綜合所得稅comprehensiveincometaxcallloan短期拆放C.M.A.C.O.,C/Oc.o.d,C.O.D.C.P.Acertifiedmanagementaccountantcashorder注冊(cè)管理會(huì)計(jì)師現(xiàn)金匯票、現(xiàn)金訂貨貨到付款，交貨付現(xiàn)注冊(cè)公共會(huì)計(jì)師注冊(cè)會(huì)計(jì)師cashondeliveryCertifiedPublicAccountantCertifiedPublicAccountantcapitalstockC.P.A.C.S.股本C.V.P.analysisC.W.O.CostVolumeProfitanalysiscashwithordercapitalaccountcurrentaccountcurrentassetscarrieddown本量利分析訂貨付款，隨訂單付現(xiàn)資本帳戶往來(lái)帳C/AC/AC/Ac/d流動(dòng)資產(chǎn)過(guò)次頁(yè)、結(jié)轉(zhuǎn)下期c/fC/Icarryforward過(guò)次頁(yè)、結(jié)轉(zhuǎn)保險(xiǎn)憑證certificateofinsurancecurrentliabilitiescarriedoverC/Lc/o流動(dòng)負(fù)債結(jié)轉(zhuǎn)后期can.cap.cancelledcapital注銷資本固定資產(chǎn)計(jì)價(jià)模式CAPMCBDcapitalassetpricingmodecashbeforedeliverycertificateofdepositcapitalgain先付款后交貨存單資本利得CDCGCGcapitalgoods生產(chǎn)資料、資本貨物ChgsChq.chargescheque費(fèi)用支票CIACk.certifiedinternalauditorcheck注冊(cè)內(nèi)部審計(jì)員支票資本市場(chǎng)線性擔(dān)保抵押貸款債務(wù)現(xiàn)時(shí)市場(chǎng)價(jià)值鐵路運(yùn)單貸方通知書通用商業(yè)語(yǔ)言帳欄CMLCMOcapitalmarketlineCollateralizedMortgageObligationscurrentmarketvalueconsignmentnotecreditnoteCMVCNCNCOBOLCommonBusinessOrientedLanguagecolumncollateralCol.Coll.擔(dān)保、抵押物托收傭金Coll.Cm.conv,cv,cvtcollectioncommissionconvertible可轉(zhuǎn)換的、可兌換的本金商業(yè)票據(jù)Cor.CPcorpuscommercialpapercostperthousandcouponsCPMCps.每一千個(gè)為單位的成本息票CRCRcashreceiptscurrentrate現(xiàn)金收入當(dāng)日匯率、現(xiàn)行匯率貸記、貸方可轉(zhuǎn)換證券電匯Cr.CSCredit,creditorconvertiblesecuritiescabletransfercorporatetreasurercartageCTCT公司財(cái)務(wù)主管貨運(yùn)費(fèi)、搬運(yùn)費(fèi)、車費(fèi)資本轉(zhuǎn)移稅本月、當(dāng)月可轉(zhuǎn)換債券反傾銷稅ctgeCTTcapitaltransfertaxcurrentcurcurrCVconvertiblesecuritycountervailingdutiescalendaryearCVDCY日歷年Cy.縮寫currency全稱degree;draft貨幣中文度、匯票DD.A.D.Bdebitadvicedaybook欠款報(bào)單日記帳、流水帳現(xiàn)金流量貼現(xiàn)法即期匯票D.C.F.methodD.D.,D/Ddiscountedcashflowmethoddemanddraftd.f,D.F.,d.frt.deadfreightdaysofgracediscountratedaysafteracceptancedepositaccountdocumentagainstacceptancedocumentarydraftDemandDraft空艙費(fèi)寬限日數(shù)D.O.G.D.R.,DRd/a貼現(xiàn)率、折扣率承兌后日（付款）存款帳戶D/AD/A承兌交單D/DD/D跟單匯票票匯D/d;d/dD/Ndaysafterdatedebitnote出票后日(付款)清單D/OD/Pdeliveryorderdocumentsagainstpaymentdepositreceiptdockwarrant發(fā)貨單付款交單D/R.D/W存款收條碼頭倉(cāng)單decliningbalance(depreciation)methoddeliveredDBmethodDd.遞減余額折舊法交付doubledecliningbalance(depreciation)methoddeferredDDBmethod雙倍遞減余額折舊法Def.def.延期赤字、虧損交付deficitDely.dem.deliverydemurrage滯期費(fèi)折舊匯票Depr.Dft.depreciationdraftdiff.Dis.differencediscount差額折扣、貼現(xiàn)不名譽(yù)、拒付紅利dish'd;Div.disheddishonoreddividend;divisiondivddividenddirectloandiv.;DLDLD紅利、股息直接貸款deadlinedatedollarsdatenumber最后時(shí)限元日期號(hào)Dls,Dol(s);DNDN,D/NDNRdebitnote借記通知單不減少donotreducedittodocumentsDo,dto.Doc(s)Doc.codedoc.att.Dols.DOR同上、同前憑證、單據(jù)、文件憑證（單據(jù)）編號(hào)附單據(jù)、附件美元documentcodedocumentsattacheddollarsdateofrequestdocumentagainstpaymentdebtor要求日交單付款債務(wù)人DP,D/PDrDRDrdepositreceiptdebitdrawer存單、存款收據(jù)借記、借方借方DrDS,d/sDs,d'sDTCdaysaftersight(days'sight)days見(jiàn)票后日(付款)日deposittakingcompanyDepositTrustCompanyduple,duplicatedeliveryversuspaymentday;deliverydozen接受存款公司儲(chǔ)蓄信托公司副本DTCDup,duplDVP付款交貨日、交貨一打Dy,d/ydzEE&O.E.e.a.o.n.E.D.exchange;exporterrorsandomissionsexceptedexceptasotherwisenotedexdividend交易所、輸出如有錯(cuò)漏，可加更正除非另有說(shuō)明股息除外E.E.,e.e.E.P.TEa.errorsexcepted如有錯(cuò)誤，可加更正超額利潤(rùn)稅excessprofittaxeachearningassets每Ea.EAT盈利資產(chǎn),有收益的資產(chǎn)稅后收益預(yù)算外earningsaftertaxexbudgetaryEBearningsbeforeinterestandincometaxEBIT稅前收益EBITEBSearningsbeforeinterestandtaxElectronicBrokingServiceearningbeforetaxationerrorcorrected扣除利息和稅金前收益電子經(jīng)紀(jì)服務(wù)系統(tǒng)稅前盈利EBTEC錯(cuò)誤更正出口信貸ECexportcreditEc.Ec.excouponexamplecausa無(wú)息票例如ECAECGexportcreditagencyExportCreditGuaranteeexportcreditinsuranceexportcreditrefinancingestimatedcompletiontimeexdividend出口信貸機(jī)構(gòu)出口信用擔(dān)保出口信用保險(xiǎn)出口信貸再融資估計(jì)竣工時(shí)間無(wú)紅利、除息、股利除外預(yù)計(jì)交割日電子數(shù)據(jù)交換有效更改日期電子數(shù)據(jù)自理外匯基金ECIECRECTEDEDDEDIestimateddeliverydateelectronicdatainterchangeeffectivedateofchangeElectronicDataProcessingExchangeFundEDOCEDPEFEFexportfinance出口融資EFTelectronicfundstransferExport-ImportBankequivalentmeaninvestmentperiodend-ofmonthpaymentEuropeanMonetarySystemenclosed電子資金轉(zhuǎn)帳進(jìn)出口銀行等值平均投資期月末付款EIBEMIPEMPEMS歐洲貨幣體系附件附件encd.encl(s).End.,end.Entd.EOAenclosureendorsemententered背書登記人effectiveonorabouteveryotherdayendofmonth大約在生效每隔一日月底EODEOMEOSendofseason季末EOYEPDendofyear年終最早可能日期出口匯票earliestpossibledateexportpromissorynoteearningspriceratioEPNEPR收益價(jià)格比率每股收益額、每股平均收益，每股盈利額EPSearningspershareEPVIEq.excesspresentvalueindexequivalent超現(xiàn)值指數(shù)等值匯率機(jī)制ERMERSexchangeratemechanismExportRefinanceSchemeEmployeeStockOwnershipPlan出口再融資計(jì)劃職工持股計(jì)劃ESOPEst.etseq.ETLTestateetsequent財(cái)產(chǎn)、遺產(chǎn)以下等于或少于預(yù)計(jì)啟航時(shí)間無(wú)息票equaltoorlessthanestimatedtimeofsailingexcouponETSexcp.exdiv.ex.;exdividend無(wú)股息exchexchangeexclusive匯兌、況換另外、不在內(nèi)費(fèi)用excl.Exs.expenseextendExtd.Ff.展期dealtinflat無(wú)息交易的接下頁(yè)following(page)faceamountfixedassetsF.A.F.A.票面金額固定資產(chǎn)盡快f.a.c.F.B.E.F.C.fastascanforeignbillofexchangefixedcapital外國(guó)匯票固定資本固定費(fèi)用遠(yuǎn)期合同免交所得稅免費(fèi)F.C.F.C.fixedchargesfuturecontractF.I.TF.O.C.F.P.freeofincometaxfreeofchargefullypaid付訖外匯F.X.,FE,FOREXforeignexchangeFellowoftheAssociationofInternationalAccountantsFinancialAccountingStandardsBoardsfixedassettransferFellowoftheInstituteofCharteredAccountantsFAIA國(guó)際會(huì)計(jì)協(xié)會(huì)會(huì)員FASBFAT財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì)固定資產(chǎn)轉(zhuǎn)移FCA特許會(huì)計(jì)師學(xué)會(huì)會(huì)員FCGFCRfd.foreigncurrencyguaranteeforwarder'scargoreceiptfund外幣擔(dān)保貨運(yùn)代理行收據(jù)資金fixedrateondecliningbalancemethodfutureexchangeFDBmethod定率遞減余額折舊法FEFi.t.遠(yuǎn)期外匯免所得稅freeofincometaxfinancialinstitutionbuyercreditpolicyFIBC金融機(jī)構(gòu)買方信貸險(xiǎn)先進(jìn)先出法FIFOfin.firstin,firstoutfinancialstanding資信狀況stadg.(stndg.)fin.stat.(F/S)financialstatementfinancialyear財(cái)務(wù)報(bào)表財(cái)政年度f(wàn)in.yr.FINAFIOfollowingitemsnotavailablefreeinandout以下項(xiàng)目不可獲得自由進(jìn)出FLGfinanceleaseguaranteeflatfolio金融租賃擔(dān)保無(wú)利息對(duì)折、頁(yè)碼flt.fo.FinancialandOperationsCombinedUniformSingleReportforward;forwardedFOCUS財(cái)務(wù)經(jīng)營(yíng)綜合報(bào)告for'd.,fwd轉(zhuǎn)遞FOXFPFuturesandOptionsExchangefullypaid期貨和期權(quán)交易所已全付的FRAFRCDforwardrateagreementfloatingratecertificateofdeposit遠(yuǎn)期利率協(xié)議浮動(dòng)利率存單freecasenochargeforcasefixedrateexportfinanceforward免費(fèi)事例固定利率出口融資FREFfrt.期貨、遠(yuǎn)期合約Frt.freightfreightforward運(yùn)費(fèi)運(yùn)費(fèi)待付運(yùn)費(fèi)及酬金運(yùn)費(fèi)已付最后結(jié)算Frt.fwdfrt.&grat.Frt.ppdFSfreightandgratuityfreightprepaidfinalsettlementfut.FVfuturesfacevalue期貨、將來(lái)面值FVAFWDfairvalueaccountingforward(exchange)contractforeignexchangebrokerfixed合理價(jià)值法遠(yuǎn)期合約外匯經(jīng)紀(jì)人固定的定息票據(jù)FXbrokerfxdFXRNFYfixedratenotefiscalyear(financialyear)fullypaid財(cái)政（務(wù)）年度全部付訖fy.pd.FYIGAforyourinformationgoahead供您參考辦理、可行g(shù)eneralAcceptedAccountingPrinciplesGAAP通用會(huì)計(jì)準(zhǔn)則GAASGJGenerallyAcceptedAuditingStandardgeneraljournalgeneralledger通用審計(jì)標(biāo)準(zhǔn)普通日記帳總分類帳GLGMPgraduatedpaymentmortgagegrossprofitgrossrevenue遞增付款按揭毛利毛收入GPGRGSGTMgrosssalesgoodthismonth銷售總額本月有效GTWH.inD.C.HCAgoodthisweek本星期有效正當(dāng)持票人holderinduecoursehistoricalcostaccountingHongKongInterbankOfferedRatehighest-in,first-outhighinterestratecurrencieshonored歷史成本會(huì)計(jì)香港銀行同業(yè)拆借利率高入先出法高利率貨幣如期支付的HIBORhifoHIRCSHon'dI&Ainventoryandallocatio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