财务会计英语缩写语.xls

缩写缩写英文全称英文全称中文中文 Aaccepted承兑 A 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.Dcash against document交单付款，凭单付现 C.A.S.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.cashiers 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 C.I.T.comprehensive income tax综合所得税 C.L.call loan短期拆放 C.M.A.certified management accountant注册管理会计师 C.O., C/Ocash 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.P.ACertified Public Accountant注册公共会计师 C.P.A.Certified Public Accountant注册会计师 C.S.capital stock股本 C.V.P. analysisCost Volume Profit analysis本-量-利分析 C.W.O.cash with order订货付款，随订单付现 C/Acapital account资本帐户 C/Acurrent account往来帐 C/Acurrent assets流动资产 c/dcarried down过次页、结转下期 c/fcarry forward过次页、结转 C/Icertificate of insurance保险凭证 C/Lcurrent liabilities流动负债 c/ocarried over结转后期 can.cancelled注销 cap.capital资本 CAPMcapital asset pricing mode固定资产计价模式 2/64 缩写缩写英文全称英文全称中文中文 财务会计英语缩写语财务会计英语缩写语 CBDcash before delivery先付款后交货 CDcertificate of deposit存单 CGcapital gain资本利得 CGcapital goods生产资料、资本货物 Chgscharges费用 Chq.cheque支票 CIAcertified internal auditor注册内部审计员 Ck.check支票 CMLcapital market line资本市场线性 CMOCollateralized Mortgage Obligations担保抵押贷款债务 CMVcurrent market value现时市场价值 CNconsignment note铁路运单 CNcredit note贷方通知书 COBOLCommon 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. mission佣金 conv, cv, cvtconvertible可转换的、可兑换的 Cor.corpus本金 CPcommercial paper商业票据 CPMcost per thousand每一千个为单位的成本 Cps.coupons息票 CRcash receipts现金收入 CRcurrent rate当日汇率、现行汇率 Cr.Credit, creditor贷记、贷方 CSconvertible securities可转换证券 CTcable transfer电汇 CTcorporate treasurer公司财务主管 ctgecartage货运费、搬运费、车费 CTTcapital transfer tax资本转移税 cur currcurrent本月、当月 CVconvertible security可转换债券 CVDcountervailing duties反倾销税 CYcalendar year日历年 Cy.currency货币 Ddegree; draft度、汇票 D.A.debit advice欠款报单 D.Bday book日记帐、流水帐 D.C.F. methoddiscounted cash flow method现金流量贴现法 D.D., D/Ddemand draft即期汇票 d.f, D.F., d.frt.dead freight空舱费 D.O.G.days of grace宽限日数 D.R., DRdiscount rate贴现率、折扣率 d/adays after acceptance承兑后日（付款） D/Adeposit account存款帐户 D/Adocument against acceptance承兑交单 D/Ddocumentary draft跟单汇票 D/DDemand Draft票汇 D/d; d/ddays after date出票后日(付款) D/Ndebit note清单 D/Odelivery order发货单 D/Pdocuments against payment付款交单 D/R.deposit receipt存款收条 D/Wdock warrant码头仓单 DB methoddeclining balance (depreciation) method递减余额折旧法 Dd.delivered交付 DDB methoddouble declining balance (depreciation) method双倍递减余额折旧法 3/64 缩写缩写英文全称英文全称中文中文 财务会计英语缩写语财务会计英语缩写语 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 dishd;dished dishonored不名誉、拒付 Div.dividend; division红利 div.;divd dividend红利、股息 DLdirect loan直接贷款 DLDdeadline date最后时限 Dls, Dol(s);dollars元 DNdate number日期号 DN, D/Ndebit note借记通知单 DNRdo not reduce不减少 Do, dto.ditto同上、同前 Doc(s)documents凭证、单据、文件 Doc. codedocument code凭证（单据）编号 doc. att.documents attached附单据、附件 Dols.dollars美元 DORdate of request要求日 DP, D/Pdocument against payment交单付款 Drdebtor债务人 DRdeposit receipt存单、存款收据 Drdebit借记、借方 Drdrawer借方 DS, d/sdays after sight(days sight)见票后.日(付款) Ds, dsdays日 DTCdeposit taking company接受存款公司 DTCDeposit Trust Company储蓄信托公司 Dup, duplduple, duplicate副本 DVPdelivery versus payment付款交货 Dy, d/yday; delivery日、交货 dzdozen一打 Eexchange; export交易所、输出 Eexch exchange汇兑、况换 excl.exclusive另外、不在内 Exs.expense费用 Extd.extend展期 Fdealt 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 f.a.c.fast as can尽快 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 F.I.Tfree of income tax免交所得税 F.O.C.free of charge免费 F.P.fully paid付讫 F.X., FE, FOREXforeign exchange外汇 FAIA Fellow of the Association of International Accountants国际会计协会会员 FASBFinancial Accounting Standards Boards财务会计标准委员会 5/64 缩写缩写英文全称英文全称中文中文 财务会计英语缩写语财务会计英语缩写语 FATfixed asset transfer固定资产转移 FCAFellow of the Institute of Chartered Accountants特许会计师学会会员 FCGforeign currency guarantee外币担保 FCRforwarders cargo receipt货运代理行收据 fd.fund资金 FDB methodfixed rate on declining balance method定率递减余额折旧法 FEfuture exchange远期外汇 Fi.t.free of income tax免所得税 FIBCfinancial institution buyer credit policy金融机构买方信贷险 FIFOfirst 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 FINAfollowing items not available以下项目不可获得 FIOfree in and out自由进出 FLGfinance lease guarantee金融租赁担保 flt.flat无利息 fo.folio对折、页码 FOCUS Financial and Operations Combined Uniform Single Report财务经营综合报告 ford., fwdforward; forwarded转递 FOXFutures and Options Exchange期货和期权交易所 FPfully paid已全付的 FRAforward rate agreement远期利率协议 FRCDfloating rate certificate of deposit浮动利率存单 free case no charge for case免费事例 FREFfixed rate export finance固定利率出口融资 frt.forward期货、远期合约 Frt.freight运费 Frt. fwdfreight forward运费待付 frt. private account个人账户、私人账户 p.a., per ann.per annum每年 P.C.B.petty cash book零用现金簿 P.O.Dpay on delivery货到付款 P.O.R.payable on receipt货到付款 P.P.payback period（投资的）回收期 P/Aprivate account私人帐户 P/E ratioprice-eanings ratio收益率 P/Npromissory note期票，本票 P/Pposted price(股票等)的牌价 PACput and call卖出和买入期权 PAYEpay as you earn所得税预扣法 PAYEpay as you enter进入时支付 PBTprofit before taxation税前利润 pdpaid已付 PFproject finance项目融资 PFDpreferred stock优先股 PMOpostal money order邮政汇票 PORpay on return收益 Ppd.prepaid预付 PRpayment received付款收讫 PSpostscript又及 PVpar 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 RR 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/Arefer to acceptor洽询（汇票）承兑人 R/Drefer to drawer请给出票人，（银行）洽询出票人 10/64 缩写缩写英文全称英文全称中文中文 财务会计英语缩写语财务会计英语缩写语 RAMdiverse annuity mortgage逆向年金抵押 RANrevenue anticipation note收入预期债券 RBregular budget经常预算 rcvd.received已收到 re.with reference to关于 recd.Received收到 REERreal effective exchange rate实效汇率 REVOLVERrevolving letter of credit循环信用证 RMremittance汇款 ROAreturn on asset资产回报率 ROCreturn on capital资本收益率 ROEratio of equity股本利润率 ROEreturn on equity股本回报率 ROIreturn on investment投资收益 ROPregistered option principal记名期权本金 ROSratio of sales销售利润率 ROSreturn on sales销售收益率 RSVPplease reply请回复 Rtoratio比率 RTOround trip operation往返作业 Ssplit or stock divided拆股或股息 SAsemi-annual payment半年支付 SAAspecial arbitrage account特别套作账户 SABspecial assessment bond特别估价债券 SBshort bill短期国库券；短期汇票 SCsupplier credit卖方信贷 SCFsupplier credit finance卖方信贷融资 SCIRRspecial CIRR特别商业参考利率 SCLsecurity characteristic line证券特征线 SDstandard deduction标准扣除额 SDBLsight draft, bill of lading attached即期汇票，附带提货单 SDRstraight discount rate直线贴现率 SEshareholders equity股东产权 sec.section部分 SFsinking fund偿债基金 SFSSummary Financial Statements财务报表概要 sgd.signed已签署 Shr.share股份 SLCstandby LC备用信用证 SMAspecial miscellaneous account特别杂项账户 SOYDsum of the years digits method年数加总折旧法 SPSspecial purpose securities特设证券 Sq.square平方；结清 sssemis, one half一半 STshort term短期 St. Dft.sight draft即期汇票 STBspecial tax bond特别税债务 Std.standard本价 STIPshort-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.travelers check旅行支票 T.M.telegraph money order电汇票 T.T.B.telegraphic transfer bought买入电汇 T.T.S.telegraphic transfer sold卖出电汇 TAtotal asset全部资产，资产 TAtrade acceptance商业承兑票据 11/64 缩写缩写英文全称英文全称中文中文 财务会计英语缩写语财务会计英语缩写语 TAtransfer agent过户转账代理人 TBtreasury bond, treasury bill国库券，国库债券 TBD policyto be declared policy预保单，待报保险单 TBLthrough bill of lading联运提单，直达提单 TBVtrust borrower vehicle信托借款人工具（公司） TCItrade credit insurance贸易信用保险 TDtime deposit定期存款 TDRTreasury Deposit Receipt国库券存据 TLtime loan; total loss定期贷款；总损失 TNtreasury note国库券 TRtelegram restante; trust receipt留交电报；信托收据 TT, T/Ttelegraphic transfer电汇 U.A.unit of account记账单位，记价单位 U/Aunderwriting account保险帐户 u/c.undercharge不足的价钱，少讨的价钱 UHFultra high frequency超高频 UITUnit Investment Trust单位投资信托 unrevd.unreceived未收到的 USITUnit Share Investment Trust单位股投资信托 UUEuse until exhausted用完为止 VATvalue added tax增值税 VDvolume deleted勾销的数量 Vid.vide-see参阅 VTCVoting Trust Certificate股东投票权信托证书 w.c., W.C.without charge免费 W/Taxwithholding tax预扣税 WACCweighted average cost of capital加权平均资本成本 WCGworking capital guarantee流动资金担保 WDwhen distributed（股票）发售时交割 Xex-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 XBextra budgetary预算外的 X-Disex-distribution无分销 XI,X.in,int.ex interest利息除外 XLextra large; extra long特大；特长 YByrbk yearbook年报，年鉴 YLDyield收益 yryear; your年；你的 YTCyield to (first) call至通知赎回时收益 YTMyield to maturity全期收益，到期收益 ZBAzero bracket amount零基数预算法 ZBBzero-based budgeting零基数预算法，免税金额，免征点 ZRzero coupon issue零息发行 zswkthis week本周 12/64 英文英文中文中文 a remittee收款人 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 财务会计英语财务会计英语 13/64 英文英文中文中文 财务会计英语财务会计英语 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应计未付利息 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 14/64 英文英文中文中文 财务会计英语财务会计英语 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 adjunct accounts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 of price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 advance account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 15/64 英文英文中文中文 财务会计英语财务会计英语 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 aggregate balance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 of finance 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 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 analytical model分析模型 annual年度的 annual accounting年度决算 annual audit年度审计 16/64 英文英文中文中文 财务会计英语财务会计英语 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 17/64 英文英文中文中文 财务会计英语财务会计英语 asset securitization资产证券化 asset specificity资产特点 asset tracking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 18/64 英文英文中文中文 财务会计英语财务会计英语 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 banks buying rate银行买价 banks selling rate银行卖价 bankers L/C银行信用证 banking institution金融机构 bankrupts 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应收票据帐户 blank空白的 19/64 英文英文中文中文 财务会计英语财务会计英语 blank cheque空白支票 blank endorsement无记名背书 board of audit审计委员会 bonded保税的，有抵押的 bonds payable公司债券 bonus奖金，红利，津贴 bonus issue发放红利股 bonus share分红股，红利股 book书籍，帐簿，记帐，定票，订货 book debt帐面负债 book depreciation帐面折旧 book income账面收入 book inventory帐面库存 book loses账面亏损 book of account会计账簿、帐簿 book of chronological entry序时账簿 book profit帐面利润 book value per share每股帐面价值 book-entry securities记帐证券 bookkeeping簿记 bookkeeping methods记账方法 borrow借入 borrow money on credit信用借款 borrowed借入的 borrowed capital借入资本 borrowed funds借入资金 borrowed reserve借入准备金 borrower借款人 borrowing借款，借用 borrowing cost借款成本、借债成本 borrowing limit借款限额 borrowing rate借款利率 bound book订本式账簿 branch分支机构，分公司，分行 brand商标，牌号 brand equity商标资产，品牌资本 brand mark商标 brand value商标价值 breakdown按细目分类 break-even analysis损益两平分析 break-even point损益两平点 broker fee经纪人费 budget预算 budget accounting预算会计 budget planning编制预算 budgetary预算的 budgetary account预算帐户 20/64 英文英文中文中文 财务会计英语财务会计英语 budgetary revenue预算收入 budgeted costs预算成本 business assets营业资产 business capital企业资本 business credit商业贷款 business report营业报告书、损益计算表 business tax营业税 buy in stock购入股票 buying price买价 by-product costing副产品成本计算 call for bid招标 callable bond通知偿还债券 cancel取消，作废 cancel a debt销帐 cancelability可撤销性 cancelable可撤销的 canceled已注销，已取消 cancellation注销，解约 cancellation amount注销金额 capacity能力、资格 capacity to pay支付能力 capital资本，股本 capital account资本帐户 capital accumulation资本积累 capital allocation资本分派 capital and liability ratio资本负债比率 capital appreciation资本增值 capital assets资本资产 capital assets account资本资产账户 capital authorized法定资本，核定资本 capital budget资本预算 capital constraint资金掣肘 capital contribution出资额 capital cost资本成本，资本费用 capital credit certificate资本信用证书 capital deficit资本亏损 capital expenditure基建费用 capital in budget预算内资金 capital in cash现金资本 capital increase增资 capital input资本投入 capital investment资本投资 capital lease资产租赁 capital loan资本借贷 capital loss资本损失 capital market rate资本市场利率 capital net worth资本净值 21/64 英文英文中文中文 财务会计英语财务会计英语 capital paid in实收资本，已缴资本 capital position资金状况 capital ratio资本比率 capital reorganization资本重组，资本改组 capital reserves公积金，准备金、资本公积 capital shortage资金短缺 capital stock股本，股金总额 capital structure资本结构 capital surplus公积金，资本盈余 capital transfer tax资本转移税 capital turnover资金周转，资本周转 capital value资本价值 capital-