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1、经济会计金融常用英文缩写Abb.EnglishChineseaaccepted承兑AAAuditingAdministration(中国)审计署AAA最佳等级abs.abstract摘要a/c,A/Caccount帐户、帐目a/c,A/Caccountcurrent往来帐户、活期存款帐户A&Caddendaandcorrigenda补遗和勘误Acc.acceptanceoraccepted承兑Accrd.Intaccruedinterest应计禾U息Acct.account帐户、帐目Acct.accountant会计师、会计员Acct.accounting会计、会计学Acct.No.a
2、ccountnumber帐户编号、帐号Acct.Tit.accounttitle帐户名称、会计科目ACNairconsignment航空托运单a/cno.accountnumber帐户编号、帐号Acpt.acceptanceoraccepted承兑A/CSPay.accountspayable应付帐款A/CSRec.accountsreceivable应收帐款ACTadvancecorporationtax预扣公司税ACUAsiaCurrencyUnit亚洲货币单位A.C.Vactualcashvalue实际现金价值a.d.,a/dafterdate开票后、出票后ADRSassetdeprec
3、iationrangesystem固定资产分组折旧法Adv.advance预付款ad.val.,A/Vadvaloremto(accordingvalue)从价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A/Paccountpaid已付账款A/Paccountpayable应付帐款A/Paccountingperiod会计期间A/Padviseandpay付款通知A/Raccountreceivable应收帐款A/Rattherateof以比例a/rallrisk
4、s(保险)全险Arr.arrivals,arrived到货、至U船A/S,a/saftersight见票即付A/S,acc/saccountsales承销帐、承销清单,售货清单ASAPassoonaspossible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ATMAutomaticTellerMachine自动取款机(柜员机)ATSautomatedtradesystem自动交易系统ATSautomati
5、ctransferservice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a.w.allwool纯羊毛A/Wairwaybill空运提单A/Wactualweight实际重量BAbankacceptance银行承兑汇票bal.balance余额、差额banky.bankruptcy破产、倒闭Batbattery电池b.b.bearerbond不记名债券B.B.,B/Bbillbook出纳簿B/Bbillbought买入票据、买入汇票b&bbed&break
6、fast住宿费和早餐费b.c.blindcopy密送的副本BCbuyercredit买方信贷B/Cbillsforcollection托收汇票B.C.bankclearing银行清算b/dbroughtdown转下页Bd.bond债券B/Dbillsdiscounted已贴现票据B/Dbankdraft银行汇票b.d.i.bothdatesinclusive,bothdaysinclusive包括头尾两天B/Ebillofentry报关单b.e.,B/Ebillofexchange汇票BEPbreakevenpoint保本点、盈亏临界点b/fbroughtforward承前BFbondedfa
7、ctory保税工厂Bfcy.Beneficiary受益人B/G,b/gbondedgoods保税货物BHCBankHoldingCompany专艮行控股公司BISBankofInternationalSettlements国际清算银行bitbinarydigit两位数Bk.bank银行Bk.book帐册b.l.,B/Lbilloflading提货单B/Loriginalbillofladingoriginal提货单正本bldg.building大厦BMPbankmasterpolicy银行统一保险BNbanknote钞票BObranchoffice分支营业处BObuyer'soptio
8、n买者选择交割期的远期合同BOMbeginningofmonth月初b.o.m.billofmaterials用料清单BOObuild-operate-own建造一运营一拥有BOOMbuild-operate-own-maintain建造一运营一拥有一维护BOOTbuild-operate-own-transfer建造一运营一拥有一转让b.o.p.balanceofpayments收支差额BOTbalanceoftrade贸易余额BOYbeginningofyear年初b.p.,B/Pbillspayable应付票据Br.branch分支机构BRbankrate银行贴现率b.r.,B/Rbil
9、lsreceivable应收票据Brok.brokerorbrokerage经纪人或经纪人佣金b.s.,BS,B/Sbalancesheet资产负债表B/Sbillofsales卖据、出货单BshareBshareB股B.T.T.banktelegraphictransfer专艮行电汇BVbookvalue票面价值c.cents分Ccash;coupon;currency现金、息票、通货Ccentigrade摄氏(温度)C.A.charteredaccountant;chiefaccountant特许会计师、主任(主管)会计师C.A.commercialagent商业代理、代理商C.A.con
10、sumers'association消费者协会C/Acapitalaccount资本帐户C/Acurrentaccount往来帐C/Acurrentassets流动资产C.A.Dcashagainstdocumnet交单付款can.cancelled注销cap.capital资本CAPMcapitalassetpricingmodel固定资产计价模式C.A.S.costaccountingstandards成本会计标准c.b.,C.B.cashbook现金簿CBDcashbeforedelivery先付款后交货C.C.cashier'scheck银行本票C.Ccontracre
11、dit贷方对销c/dcarrieddown过次页、结转下期CDcertificateofdeposit存单c/fcarryforward过次页、结转CGcapitalgain资本利得CGcapitalgoods生产资料、资本货物C.H.customhouse海关C.H.clearinghouse票据交换所Chgscharges费用Chq.cheque支票C/Icertificateofinsurance保险凭证CIAcertifiedinternalauditor注册内部审计员c.i.f.,C.I.F.cost,insuranceandfreight到岸价,货价+保险+运费C.I.T.comp
12、rehensiveincometax综合所得税Ck.check支票C.L.callloan短期拆放C/Lcurrentliabilities流动负债C.M.A.certificedmanagementaccountant注册管理会计师CMEA,ComeconCouncilforMutualEconomicAssistance经济互助委员会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
13、贷方通知书c/ocarriedover结转后期C.O.,C/Ocashorder现金汇票、现金订货C.O.certificateoforigin产地证明书Cpany公司COBOLCommonBusinessOrientedLanguage通用商业语言CoComCoordinatingCommitteeforMultilateralExportControls多边出口控制协调委员会c.o.d,C.O.D.cashondelivery货到付款Col.column帐栏Coll.collateral担保、抵押物Coll.collection托收Com.;mission佣金cont.container集
14、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CPcommercialpaper商业票据C.PAcertifiedPublicAccountant注册公共会计师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CPTcarria
15、gepaidto运费付至C/Rcompany'srisk企业风险Cr.credit贷记、贷方CRcarrier'srisk承运人风险CRcurrentrate当日汇率、现行汇率CRcashreceipts现金收入CRclassrate分级运费率CScivilservant;civilservicexxx、文职机关CSconvertiblesecurities可转换证券C. S.capitalstock股本CSIcustomersatisfactionindex顾客满意指数csk.cask木桶CTcorporatetreasurer公司财务主管CTcabletransfer电汇c
16、tcrate板条箱ctgecartage货运费、搬运费、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C.V.
17、PanalysisCostVolumeProfitanalysis本-量-利分析C. W.O.cashwithorder订货付款Cy.currency货币CYcalendaryear日历年CYcontainer整装货柜CYcontaineryard货柜堆场、货柜集散场Ddegree;draft度、汇票D/Adepositaccount存款帐户D/Adocument.nbspagainstacceptance承兑交单d/adaysafteracceptance承兑后日(付款)D. A.debitadvice欠款报单D.Bdaybook日记帐、流水帐DBmethoddecliningbalance
18、(depreciation)递减余额折旧法D.C.F.methoddiscountedcashflowmethod现金流量贝占现法D/Ddocument.rydraft跟单汇票D. D.;D/Ddemanddraft即期汇票D/d;d/ddaysafterdate出票后日(付款)d.d.drydock干船坞DDBmethoddoubledecliningbalance(depreciation)双倍递减余额折旧法D.D.Ddeadlinedeliverydate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
19、.frt.deadfreight空舱费D.Gdangerousgoods危险货物diff.difference差额Dis.discount折扣、贝占现dish'd;dishddishonored不名誉、拒付D.I.Tdoubleincome-tax(relief)双重所得税(免征)div.;divddividend红禾股息D-JDowJones&Co.美国道琼斯公司DJIADowJonesIndustrialAverage(StockIndex)道琼斯工业股票指数DJTADowJonesTransportationAverage道琼斯运输平均数DJUADowJonesUtili
20、tyAverage道琼斯公用事业平均数DKDon'tknow不知道DLdirectloan直接贷款DLdiscretionarylimit无条件限制DLDdeadlinedate最后时限Dls.Dol(s)Doll(s)元DMDeutscheMark;D-mark;Deutschmark;德国马克DMCsdevelopingmembercountries发展中国家DNdatenumber日期号DN;D/Ndebitnote借记通知单DNRdonotreduce不减少do.;dto.ditto同上、同前D/Odeliveryorder发货单Doc(s)凭证、单据、文件doc.att.do
21、cument.attached附单据、附件Doc.codedocument.nbspcode凭证(单据)编号D.O.G.daysofgrace宽限日数DORdateofrequest要求日DP;D/Pdocument.nbspagainstpayment交单付款DPIdisposablepersonalincome个人可支配收入DPOBdateandplaceofbirth出生时间和地点DPPdampproofing防潮的Dr.debit借记、借方D. R.;DRdiscountrate贴现率、折扣率Drdebtor债务人DRdepositreceipt存单、存款收据dr.drawer借方DS
22、;d/sdaysaftersight(days'sight)见票后日(付款)ds.;d'sdays日dstn.destination日的地(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打E. exchange;export交易所、输出E.&O.E.errorsandomissionsexcepted如有错漏,可力口更正e.a.o
23、.n.exceptasotherwisenoted除非另有说明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税前盈禾1ECEuropeanCommunity;EuropeanCommission欧洲共同体、欧洲委员会ECexportcredit出口信贷ECerrorcorrected错误更正Ec.exemplicausa例如Ec.excoupon无息票ECAexp
24、ortcreditagency出口信贷机构ECAFEEconomicCommissionforAsiaandtheFarEast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ECRexportcreditrefinancing出口信贷再融资ECTestimatedcompletiontime估计竣工时间ECUEuropeanCurrencyUnit欧洲货币单位E/Dexportdeclaration出口申报单EDexdivide
25、nd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E.E.;e.eerrorsexcepted如有错误,可力口更正EERIEffectiveExchangeRateIndexesofHongKong港汇指数EETEastEuropeanTime东欧时间EFexportfinance出口融资EFExchangeFund外汇基金EFTelectronicfundstran
26、sfer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EMIPequivalentmeaninvestmentperiod等值平均投资期EMPend-ofmonthpayment月末付款EMP
27、Europeanmainports欧洲主要港口EMSEuropeanMonetarySystem欧洲货币体系EMSexpressmailservice邮政特快专递EMUEuropeanMonetaryUnion欧洲货币联盟encenclosed停业encl(s)附件encd.enclosed附件End.end.endorsement背书Entd.entered登记人EOAeffectiveonorabout大约在生效EODeveryotherday每隔一日EOEEuropeanOptionsExchange欧洲期权交易EOMendofmonth月底EOQeconomicorderquantit
28、y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每股收益额、每股盈利额E.PTexcessprofittax超额利润税EPVIexcesspresentvalueindex超现值指数EPZexpo
29、rtprocessingzone出口力口工区ERMexchangeratemechanism汇率机制ERSExportRefinanceScheme出口再融资计戈UESOPEmployeeStockOwnershipPlan职工持股计划Est.estate财产、xxxESTEasternStandardTime美国东部标准时间etseq.etsequents以下ETAestimatedtimeofarrival预计到达时间ETDestimatedtiemofdeparture预计出发时间ETDZEconomicandTechnologicalDevelopmentZone经济技术开发区ETLT
30、equaltoorlessthan等于或少于ETSestimatedtimeofsailing预计启航时间EUEuropeanUnion欧盟EUAEuropeanUnitsofAccount欧洲记帐单位ex.;exchexchange汇兑、况换excl.exclusive另外、不在内excont.fromcontract从合同excp.excoupon无息票exdiv.exdividend无股息Exp.export出口Extd.extend展期EXWexworks工厂交货价ffeet英尺Fdealtinflat无息交易的f.following(page)接下页f.fairs定期集市F.A.fa
31、ceamount票面金额F.A.fixedassets固定资产F.Afreightagent货运代理行FAfreealongside启运港船边交货FABBFellowoftheBritishAssociationofAccountantsandAuditors英国会计和审计协会会员FACfacility设施、设备f.a.c.fastascan尽快FACTfactoranalysischarttechnique因素分析图解法fad.freedelivery(discharge,dispatch)免费送货F.A.F.freeatfactory工厂交货FAIAFellowoftheAssociati
32、onofInternationalAccountants国际会计协会会员F.A.Qfairaveragequality(货品)中等平均质量F.A.S.freealongsideship发运地船边交货价FASBFinancialAccountingStandardsBoards财务会计标准委员会FATfixedassettransfer固定资产转移FATfactoryacceptancetest工厂验收试验FBforeignbank外国银行F.B.E.foreignbillofexchange外国汇票F.C.fixedcapital固定资本F.C.fixedcharges固定费用F.C.futu
33、recontract远期合同fc.franc法郎FCAFellowoftheInstituteofCharteredAccountants特许会计师学会会员FCGforeigncurrencyguarantee夕卜币担保FCLfullcontainerload整货柜装载FCL/LCLfullcontainerload/less(than)整装/分卸FCRforwarder'scargoreceipt货运代理行收据FCTforwardingagent'scertificateoftransport货运代理行领货证fd.fund资金FDBmethodfixedrateondecli
34、ningbalancemethod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夕卜汇FEfutureexchange远期夕卜汇FFFrenchfranc法国法郎fibfreeintobarge驳船上的交货价FIBCfinancialinstitutionbuyercreditpolicy金融机构买方信贷险FIFOfirstin,firstout先进先出法fin.stadg.(stndg.)资信状况fin.stat.(F/S)财务报表
35、fin.yr.financialyear财政年度FINAfollowingitemsnotavailable以下项目不可获得FIOfreeinandout自由进出F. I.Tfreeofincometax免交所得税fl.florin盾FLGfinanceleaseguarantee金融租赁担保flt.flat无利息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FOBairportFOBairport(启运)机场交货(价)FOBSTfreeonboardstowedandtrim
36、ming包括清理及平仓的离岸价格F.O.C.freeofcharge免费FOCUSFinancialandOperationsCombinedUniformSingleReport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for'd.,fwdforward;forwarded转递FOREXforeignexchange夕卜汇FOSfreeonsteamer蒸汽船上交货(价)FOUOforofficialuseonly仅用于公事FOW,f.o.w.freeonwagon(启运站)火车上交货(价)FOX
37、FuturesandOptionsExchange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frt.,frgt.forward期货、远期合约freecasenochargeforcase免费事例FREFfixedrateexportfinance固定禾U率出口融资frt.&grat.freightandgratuity运费及酬金Frt.fwdfreightforward运费待付Frt.ppdfreigh
38、tprepaid运费已付FSfinalsettlement最后结算FSRfeasibilitystudyreport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)远期合约F.X.foreignexchange夕卜汇FXbrokerforeignexchangebroker夕卜汇经纪人fxdfixed固定的FXRNfixedratenote定息票据FYfiscalyear(financialye
39、ar)财政(务)年度fy.pd.fullypaid全部付讫FYIforyourinformation供您参考ggallon;grain;gram(s);gold力口仑;格令;克;金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gal.,gallgallon力口仑gas.gasoline汽油GATTGeneralAg
40、reementonTariffsandTrade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GOFOgoldforwardra
41、te黄金远期利率GPgrossprofit毛利GPPgeneralpurchasingpower总购买能力gr.(grs.)grossweight毛重GRgrossrevenue毛收入GSgrosssales销售总额GSPgeneralisedsystemofpreferences普惠制GTMgoodthismonth本月有效GTWgoodthisweek本星期有效HABhouseairbill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H. inD.C.holderinduecourse正当持票人
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