




版权说明:本文档由用户提供并上传,收益归属内容提供方,若内容存在侵权,请进行举报或认领
文档简介
1、缩写全称中文aaccepted承兑a&caddendaandcorrigenda补遗和勘误a.c.vactualcashvalue实际现金价值a.d.,a/dafterdate开票后、出票后a.w.allwool纯羊毛a/caccount帐目a/cno.accountnumber帐户编号、帐号a/c,a/caccount帐户、帐目a/c,a/caccountcurrent往来帐户、活期存款帐户a/cspay.accountspayable应付帐款a/csrec.accountsreceivable应收帐款a/paccountpaid已付账款a/paccountpayable应付帐款a/pacc
2、ountingperiod会计期间a/padviseandpay付款通知a/rallrisks全险a/raccountreceivable应收帐款a/rallrisks(保险)全险a/rattherateof以比例a/s,a/saftersight见票即付a/s,acc/saccountsales承销帐、承销清单,售货清单a/wactualweight实际重量a/wairwaybill空运提单aaauditingadministration(中国)审计署aaa最佳等级abcabs.abstract摘要acc.acceptance往来帐户acc.acceptanceoraccepted承兑acc
3、rd.intaccruedinterest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acct.no.accountnumber帐户编号、帐号acct.tit.accounttitle帐户名称、会计科目acnairconsignment航空托运单acpt.acceptanceoraccepted承兑actadvancecorporationtax预扣公司税acuasiacurrencyunit亚洲货币单位ad.val.,a/vadvaloremto(accordingvalue)从价adrsassetdepre
4、ciationrangesystem固定资产分组折旧法adv.advance预付款agt.agent代理人agt.agreement协议、契约ajeadjustingjournalentries调整分录amt.amount金额、总数ann.annuity年金arr.arrivals,arrived到货、到船asasapassoonaspossible尽快asracceptancesummaryreport验收总结报告ass.assessment估征、征税assimt.assignment转让、让与atcaveragetotalcost平均总成本atmatthemoney仅付成本钱atmauto
5、matictellermachine自动取款机(柜员机)atsautomatedtradesystem自动交易系统atsautomatictransferservice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bsharebshareb股b&bbed&breakfast住宿费和早餐费b.b.billbook出纳簿b.b.bearerbond不记名债券b.b.,b/bbillbook出纳簿b.c.bankclearing银行清算b.c.blindcopy密送的副本b.d.i
6、.bothdatesinclusive,bothdaysinclusi包括头尾两天b.e.,b/ebillofexchange汇票b.l.,b/lbilloflading提货单b.o.m.billofmaterials用料清单b.o.p.balanceofpayments收支差额b.p.,b/pbillspayable应付票据b.p.bbankpostbill银行汇票b.r.,b/rbillsreceivable应收票据b.rec.billreceivable应收票据b.s.balancesheet资产负债表b.s.,bs,b/sbalancesheet资产负债表b.t.t.bankteleg
7、raphictransfer银行电汇b/bbillbought买入票据、买入汇票b/cbillsforcollection托收汇票b/dbankdraft银行汇票b/dbankdraft银行汇票b/dbillsdiscounted已贴现票据b/dbroughtdown转下页b/ebillofexchange汇票b/ebillofentry报关单b/fbroughtforward承前b/g,b/gbondedgoods保税货物b/lbilloflading提货单b/loriginalbillofladingoriginal提货单正本b/rbankrate银行贴现率b/sbillofsales卖据
8、、出货单babankacceptance银行承兑汇票bal.balance余额、差额banky.bankruptcy破产、倒闭batbattery电池bcbuyercredit买方信贷bd.bond债券bd.bond债券bds.board董事会bepbreakevenpoint保本点、盈亏临界点bfbondedfactory保税工厂bfcy.beneficiary受益人bhcbankholdingcompany银行控股公司bisbankofinternationalsettlements国际清算银行bitbinarydigit两位数bk.bankbook帐簿bk.bank银行bk.book帐册
9、bkg.banking银行业bldg.building大厦bmpbankmasterpolicy银行统一保险bnbanknote钞票bobranchoffice分支营业处bobuyersoption买者选择交割期的远期合同bombombeginningofmonth月初boobuild-operate-own建造-运营-拥有boombuild-operate-own-maintain建造-运营-拥有-维护bootbuild-operate-own-transfer建造-运营-拥有-转让botbalanceoftrade贸易余额boybeginningofyear年初brbankrate银行贴现
10、率br.branch分支机构brok.brokerorbrokerage经纪人或经纪人佣金bvbookvalue票面价值c/lcurrentliabilities流动负债ccash;coupon;currency现金、息票、通货ccentigrade摄氏(温度)c.a.commercialagent商业代理、代理商c.a.consumersassociation消费者协会c.a.charteredaccountant;chiefaccountant特许会计师、主任(主管)会计师c.a.dcashagainstdocumnet交单付款c.a.s.costaccountingstandards成本
11、会计标准c.b.,c.b.cashbook现金簿c.ccontracredit贷方对销c.c.cashierscheck银行本票c.cents分c.h.clearinghouse票据交换所c.h.customhouse海关c.i.f.,c.i.f.cost,insuranceandfreight到岸价,货价+保险+运费c.i.t.comprehensiveincometax综合所得税c.l.callloan短期拆放c.m.a.certificedmanagementaccountant注册管理会计师c.o.certificateoforigin产地证明书c.o.d,c.o.d.cashonde
12、livery货到付款c.o.,c/ocashorder现金汇票、现金订货c.p.acertifiedpublicaccountant注册公共会计师c.s.capitalstock股本c.w.o.cashwithorder订货付款c.b.cashbook现金簿c.d.cumdividend附股息报关单c.i.f.costinsurance保险费在内价c.o.d.cashondelivery货到付款c.v.p.analysiscostvolumeprofitanalysis本-量-利分析c/acapitalaccount资本帐户c/acurrentaccount往来帐c/acurrentasset
13、s流动资产c/dcarrieddown过次页、结转下期c/fcarryforward过次页、结转c/icertificateofinsurance保险凭证c/ocarriedover结转后期c/rcompanysrisk企业风险can.cancelled注销cap.capital资本capmcapitalassetpricingmodel固定资产计价模式cbdcashbeforedelivery先付款后交货cdcertificateofdeposit存单cgcapitalgain资本利得cgcapitalgoods生产资料、资本货物chgscharges费用chq.cheque支票ciacer
14、tifiedinternalauditor注册内部审计员ck.check支票cmlcapitalmarketline资本市场线性cmocollateralisedmortgageobligations担保抵押贷款债务cmvcurrentmarketvalue现时市场价值cnconsignmentnote铁路运单cncreditnote贷方通知书cpany公司cobolcommonbusinessorientedlanguage通用商业语言col.column帐栏coll.collateral担保、抵押物coll.collection托收cmercial商业com.;com
15、mission佣金cont.contract合同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.commercialpaper商业票据cpbchinapatentbureau中国专利局cpiconsumerpriceindex消费者价格指数cpmcostperthousand每一千个为单位的成本cppcurrentpurchasingpower现行购买力cps.coupons息票
16、cptcarriagepaidto运费付至.crcarriersrisk承运人风险crcashreceipts现金收入crclassrate分级运费率crcurrentrate当日汇率、现行汇率cr.credit;creditor贷方cscivilservant;civilservice公务员、文职机关csconvertiblesecurities可转换证券csicustomersatisfactionindex顾客满意指数csk.cask木桶ctcabletransfer电汇ctcorporatetreasurer公司财务主管ctcrate板条箱ctgecartage货运费、搬运费、车费ct
17、ge.cartage车费cts.cents分cttcapitaltransfertax资本转移税cucubic立方cucustomsunions关税联盟cu.cm.cubiccentimeter立方厘米cu.in.cubicinch立方英寸cu.m.cubicmeter立方米cu.yd.cubicyard立方码cum.pref.cumulativepreference(share)累积优先(股)cur.curr.current本月、当月cvconvertiblesecurity可转换债券cvdcountervailingduties抵消关税、反倾销税cycalendaryear日历年cycon
18、tainer整装货柜cycontaineryard货柜堆场、货柜集散场cy.currency货币cy.currency货币ddegree;draft度、汇票d.a.debitadvice欠款报单d.bdaybook日记帐、流水帐d.c.f.methoddiscountedcashflowmethod现金流量贴现法d.d.drydock干船坞d.d.ddeadlinedeliverydate交易最后日期d.d.;d/ddemanddraft即期汇票d.f;d.f.deadfreight空舱费d.gdangerousgoods危险货物d.i.tdoubleincome-tax(relief)双重所
19、得税(免征)d.o.g.daysofgrace宽限日数d.r.;drdiscountrate贴现率、折扣率d/adaysafteracceptance承兑后.日(付款)d/adepositaccount存款帐户d/adocumentagainstacceptance承兑交单d/ddocumentarydraft跟单汇票d/d;d/ddaysafterdate出票后.日(付款)d/ndebitnote清单d/odeliveryorder发货单d/r.depositreceipt存款收条d/wdockwarrant码头仓单dbmethoddecliningbalance(depreciation)
20、递减余额折旧法dd.delivered交付ddbmethoddoubledecliningbalance(deprec双倍递减余额折旧法def.deferred延期def.deficit赤字、亏损deg.degree等级dely.delivery交付dem.demurrage滞期费demandt/fdepr.depreciation折旧dft.draft汇票diff.difference差额dis.discount折扣、贴现dishd;dishddishonored不名誉、拒付div.dividend;division红利div.;divddividend红利、股息d-jdowjones&co
21、.美国道-琼斯公司djiadowjonesindustrialaverage(stockind道-琼斯工业股票指数djtadowjonestransportationaverage道-琼斯运输平均数djuadowjonesutilityaverage道-琼斯公用事业平均数dkdontknow不知道dldiscretionarylimit无条件限制dldirectloan直接贷款dlddeadlinedate最后时限dls.dollars元dmdeutschemark;d-mark;deutschmark;德国马克dmcsdevelopingmembercountries发展中国家dndaten
22、umber日期号dn;d/ndebitnote借记通知单dnrdonotreduce不减少doc(s)documents凭证、单据、文件doc.att.documentsattached附单据、附件doc.codedocumentcode凭证(单据)编号dols.dollars美元dordateofrequest要求日dp;d/pdocumentagainstpayment交单付款dpidisposablepersonalincome个人可支配收入dpobdateandplaceofbirth出生时间和地点dppdampproofing防潮的drdebtor债务人drdepositreceip
23、t存单、存款收据dr.debit借记、借方dr.drawer借方ds.;dsdays日ds;d/sdaysaftersight(dayssight)见票后.日(付款)dstn.destination目的地(港)dtcdeposittakingcompany接受存款公司dtcdeposittrustcompany储蓄信托公司dup.;dupl.;dupte.duplicate副本dvpdeliveryversuspayment付款交货dy.;d/yday;delivery日、交货dzdozen一打e.&o.e.errorsandomissionsexcepted如有错漏,可加更正e.e.;e.e
24、errorsexcepted如有错误,可加更正e.exchange;export交易所、输出e.p.texcessprofittax超额利润税e.a.o.n.exceptasotherwisenoted除非另有说明e.d.exdividend股息除外e/dexportdeclaration出口申报单ea.each每eatearningsaftertax税后收益ebexbudgetary预算外ebitearningsbeforeinterestandtax扣除利息和税金前收益ebselectronicbrokingservice电子经纪服务系统ebtearningbeforetaxation税前
25、盈利eceuropeancommunity;europeancommission欧洲共同体、欧洲委员会ecexportcredit出口信贷ecerrorcorrected错误更正ec.excoupon无息票ec.exemplicausa例如ecaexportcreditagency出口信贷机构ecafeeconomiccommissionforasiaandthefa亚洲及远东经济委员会eceeconomiccommissionforeurope欧洲经济委员会ecgexportcreditguarantee出口信用担保eciexportcreditinsurance出口信用保险ecrexpor
26、tcreditrefinancing出口信贷再融资ectestimatedcompletiontime估计竣工时间ecueuropeancurrencyunit欧洲货币单位edexdividend无红利、除息、股利除外eddestimateddeliverydate预计交割日edielectronicdatainterchange电子数据交换edoceffectivedateofchange有效更改日期edpelectronicdataprocessing电子数据自理eerieffectiveexchangerateindexesofhong港汇指数eeteasteuropeantime东欧时
27、间efexportfinance出口融资efexchangefund外汇基金eftelectronicfundstransfer电子资金转帐eftaeuropeanfreetradearea(association)欧洲自由贸易区(协会)egmextraordinarygenaralmeeting特别股东大会eibexport-importbank进出口银行eilwbeconomicintegrationloan世界银行经济一体化贷款elexportlicense出口许可证eliextralowimpurity极少杂质emfeuropeanmonetaryfund欧洲货币基金emipequiv
28、alentmeaninvestmentperiod等值平均投资期empeuropeanmainports欧洲主要港口empend-ofmonthpayment月末付款emseuropeanmonetarysystem欧洲货币体系emsexpressmailservice邮政特快专递emueuropeanmonetaryunion欧洲货币联盟encenclosed停业encd.enclosed附件encl(s).enclosure附件end.;end.endorsement背书entd.entered登记人eoaeffectiveonorabout大约在.生效eodeveryotherday每隔
29、一日eoeeuropeanoptionsexchange欧洲期权交易eomendofmonth月底eoqeconomicorderquantity最底订货量eosendofseason季末eouexport-orientedunit出口型单位eoyendofyear年终epdearliestpossibledate最早可能日期epnexportpromissorynote出口汇票eposelectronicpointofsale电子销售点eprearningspriceratio收益价格比率epreffectiveprotectionrate有效保护率epsearningspershare每股
30、收益额、每股盈利额epviexcesspresentvalueindex超现值指数epzexportprocessingzone出口加工区eq.equivalent等值ermexchangeratemechanism汇率机制ersexportrefinancescheme出口再融资计划esopemployeestockownershipplan职工持股计划esteasternstandardtime美国东部标准时间est.estate财产、遗产etseq.etsequents以下etaestimatedtimeofarrival预计到达时间etdestimatedtiemofdeparture
31、预计出发时间etdzeconomicandtechnologicaldevelopment经济技术开发区etltequaltoorlessthan等于或少于etsestimatedtimeofsailing预计启航时间eueuropeanunion欧盟euaeuropeanunitsofaccount欧洲记帐单位excont.fromcontract从合同excp.excoupon无息票exdiv.exdividend无股息ex.;exchexchange汇兑、况换excl.exclusive另外、不在内exd.examined已检?exp.export出口exs.expense费用extd.
32、extend展期exwexworks工厂交货价ffeet英尺fdealtinflat无息交易的f.fairs定期集市f.following(page)接下页f.afreightagent货运代理行f.a.faceamount票面金额f.a.fixedassets固定资产f.a.f.freeatfactory工厂交货f.a.qfairaveragequality(货品)中等平均质量f.a.s.freealongsideship发运地船边交货价f.b.e.foreignbillofexchange外国汇票f.c.fixedcapital固定资本f.c.fixedcharges固定费用f.c.fut
33、urecontract远期合同f.i.tfreeofincometax免交所得税f.a.c.fastascan尽快f.o.b.freeonboard船上交货单f.o.c.freeofcharge免费f.p.fullypaid付讫f.x.foreignexchange外汇f/ofororders准备出售fafreealongside启运港船边交货facfacility设施、设备fac.facsimile影本factfactoranalysischarttechnique因素分析图解法fad.freedelivery(discharge,dispatch)免费送货faiafellowoftheas
34、sociationofinternatio国际会计协会会员fasbfinancialaccountingstandardsboards财务会计标准委员会fatfactoryacceptancetest工厂验收试验fatfixedassettransfer固定资产转移fbforeignbank外国银行fc.franc法郎fcafellowoftheinstituteofcharteredac特许会计师学会会员fcgforeigncurrencyguarantee外币担保fclfullcontainerload整货柜装载fcl/lclfullcontainerload/less(than)full
35、con整装/分卸fcrforwarderscargoreceipt货运代理行收据fctforwardingagentscertificateoftrans货运代理行领货证fd.fund资金fdbmethodfixedrateondecliningbalance定率递减余额折旧法fdiforeigndirectinvestment外商直接投资fdicfederaldepositinsurancecorporation联邦储蓄保险公司feforeignexchange外汇fefutureexchange远期外汇fffrenchfranc法国法郎fi.t.freeofincometax免所得税fib
36、freeintobarge驳船上的交货价fibcfinancialinstitutionbuyercreditpoli金融机构买方信贷险fifofirstin,firstout先进先出法fin.stadg.(stndg.)financialstanding资信状况fin.stat.(f/s)financialstatement财务报表fin.yr.financialyear财政年度finafollowingitemsnotavailable以下项目不可获得fiofreeinandout自由进出fl.florin盾flgfinanceleaseguarantee金融租赁担保flt.flat无利息
37、fmvfairmarketvalue合理市价fofreeout包括卸货费在内的运费fo.folio对折、页码fobfreeonboard(启运港)船上交货、离岸价格fobstfreeonboardstowedandtrimming包括清理及平仓的离岸价格focusfinancialandoperationscombinedunifo财务经营综合报告fokfillorkill要么买进或卖出,要么取消forfreeonrail(orroad)铁路或(公路)上交货价ford.,fwdforward;forwarded转递forexforeignexchange外汇fosfreeonsteamer蒸汽
38、船上交货(价)fouoforofficialuseonly仅用于公事fow,f.o.w.freeonwagon(启运站)火车上交货(价)foxfuturesandoptionsexchange期货和期权交易所fpfloatingpolicy浮动政策fpfullypaid已全付的fraforwardrateagreement远期利率协议frcdfloatingratecertificateofdeposit浮动利率存单freecasenochargeforcase免费事例freffixedrateexportfinance固定利率出口融资frt.freight运费frt.&grat.freigh
39、tandgratuity运费及酬金frt.fwdfreightforward运费待付frt.ppdfreightprepaid运费已付frt.,forward期货、远期合约fsfinalsettlement最后结算fservicefsrfeasibilitystudyreport可行性研究报告ftwfreetradewharf码头交易ftzfreetradezone自由贸易区fut.futures期货、将来fvfacevalue面值fvafairvalueaccounting合理价值法fwdforward(exchange)contract远期合约fxbrokerforeignexchange
40、broker外汇经纪人fxdfixed固定的fxrnfixedratenote定息票据fyfiscalyear(financialyear)财政(务)年度fy.pd.fullypaid全部付讫fyiforyourinformation供您参考g.a.generalagent总代理商、总代理人gagoahead办理、可行gaapgeneralacceptedaccountingprinciples通用会计准则gaasgenerallyacceptedauditingstandard通用审计标准gacgeneraladministrationofcustoms海关总署gas.gasoline汽油g
41、attgeneralagreementontariffsandtrade关税及贸易总协定gclgovernmentconcessionalloan政府优惠贷款gdpgrossdomesticproduct国内生产总值gds.goods商品、货物gjgeneraljournal普通日记帐glgeneralledger总分类帐gm.gram(s)克gmpgraduatedpaymentmortgage递增付款按揭gndgrossnationaldemand国民总需求gnegrossnationalexpeditures国民支出总额gnpgrossnationalproduct国民生产总值gofog
42、oldforwardrate黄金远期利率gpgrossprofit毛利gppgeneralpurchasingpower总购买能力grgrossrevenue毛收入gr.(grs.)wt.grossweight毛重gr.wt.grossweight毛重gsgrosssales销售总额gspgeneralisedsystemofpreferences普惠制gtmgoodthismonth本月有效gtwgoodthisweek本星期有效h.ind.c.holderinduecourse正当持票人h.p.horse-power马力h.p.n.horse-powernominal标称马力habhous
43、eairbill航空托运单hawbhouseairwaybill航空托运单hcahistoricalcostaccounting历史成本会计hdqrs.headquarters总部hg.hectogram一百公克hiborhongkonginterbankofferedrate香港银行同业拆借利率hifohighest-in,first-out高入先出法hi-qhighquality高质量hircshighinterestratecurrencies高利率货币hi-techhightechnology高技术hkdhongkongdollar香港元hkihongkongindex香港指数hl.hectoliter百升hldg.holding控股hondhonored如期支付的hscpihangsengconsumerpriceindex恒生消费价格指数hsihangsen
温馨提示
- 1. 本站所有资源如无特殊说明,都需要本地电脑安装OFFICE2007和PDF阅读器。图纸软件为CAD,CAXA,PROE,UG,SolidWorks等.压缩文件请下载最新的WinRAR软件解压。
- 2. 本站的文档不包含任何第三方提供的附件图纸等,如果需要附件,请联系上传者。文件的所有权益归上传用户所有。
- 3. 本站RAR压缩包中若带图纸,网页内容里面会有图纸预览,若没有图纸预览就没有图纸。
- 4. 未经权益所有人同意不得将文件中的内容挪作商业或盈利用途。
- 5. 人人文库网仅提供信息存储空间,仅对用户上传内容的表现方式做保护处理,对用户上传分享的文档内容本身不做任何修改或编辑,并不能对任何下载内容负责。
- 6. 下载文件中如有侵权或不适当内容,请与我们联系,我们立即纠正。
- 7. 本站不保证下载资源的准确性、安全性和完整性, 同时也不承担用户因使用这些下载资源对自己和他人造成任何形式的伤害或损失。
最新文档
- 施工安全策划与管理试题及答案
- 新疆吐鲁番地区本年度(2025)小学一年级数学部编版随堂测试(上学期)试卷及答案
- 探索创业扶持政策的区域差异试题及答案
- 大学化学2025年备考经验分享试题及答案
- 建筑施工安全知识考核试题及答案
- 决胜商务英语考试试题及答案
- 农产品线上销售的创新路径试题及答案
- 测评标准的商务英语考试试题及答案
- 教学活动成果的反思试题及答案
- 教师教育教学反思与创新思路试题及答案
- 房地产广告效果的评测与分析
- 2025年北京市石景山区九年级初三一模语文试卷(含答案)
- 华大新高考联盟2025届高三4月教学质量测评历史+答案
- T-CASEI 015-2023叉车使用安全管理规范
- 首次透析患者健康教育
- 山洪灾害防御知识课件
- 血吸虫防急感课件
- 弱电基础知识单选题100道及答案
- 殡葬法律法规试题及答案
- 带货主播职业发展路径与技能提升指南
- 2024福建省能源石化集团有限责任公司秋季社会招聘120人笔试参考题库附带答案详解
评论
0/150
提交评论