财务会计英语缩写语

1、财务会计英语缩写语缩写英文全称中文Aaccepted承兑A&Caddendaandcorrigenda补遗和勘误实际现金价值.,a/dafterdate开票后、出票后a/cno.accountnumber帐户编号、帐号a/c,A/Caccountcurrent往来帐户、活期存款帐户a/c,A/C,Acct.account帐户、帐目A/CSPay.accountspayable应付帐款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/Rattherateof以比例A/R,A/CSR

2、ec.accountsreceivable应收帐款A/S,a/saftersight见票即付A/S， acc/saccountsales承销帐、承销清单，售货清单abs.abstract摘要Acc.acceptance往来帐户Acc.,Acpt.acceptanceoraccepted承兑accruedinterest应计利息Acct.accountant会计师、会计员Acct.accounting会计、会计学.accountnumber帐户编号、帐号.accounttitle帐户名称、会计科目ACTadvancecorporationtax预扣公司税.,A/Vadvaloremto(acco

3、rdingvalue)从价ADRSassetdepreciationrangesystem固定资产分组折旧法Adv.advance预付款AJEadjustingjournalentries调整分录Amt.amount金额、总数Ann.annuity年金ATCaveragetotalcost平均总成本ATMatthemoney仅付成本钱ATMAutomaticTellerMachine自动取款机（柜员机）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.bearerbond不记名债券.,B/Bbillbook

4、出纳簿.bankclearing银行清算.blindcopy密送的副本bothdatesinclusive包括头尾两天.,B/Ebillofexchange汇票.,B/Lbilloflading提货单billofmaterials用料清单balanceofpayments收支差额.,B/Pbillspayable应付票据银行汇票.,B/R,.billsreceivable应收票据.,. ， BS,B/Sbalancesheet资产负债表banktelegraphictransfer银行电汇B/Bbillbought买入票据、买入汇票B/Cbillsforcollection托收汇票B/Dban

5、kdraft银行汇票B/Dbillsdiscounted已贴现票据b/dbroughtdown转下页B/Ebillofentry报关单b/fbroughtforward承前B/Lbilloflading提货单B/Loriginalbillofladingoriginal提货单正本B/Rbankrate银行贴现率B/Sbillofsales卖据、出货单BAbankacceptance银行承兑汇票bal.balance余额、差额banky.bankruptcy破产、倒闭BCbuyercredit买方信贷Bd.bond债券BEPbreakevenpoint保本点、盈亏临界点Bfcy.Benefici

6、ary受益人bitbinarydigit两位数Bk.bank银行Bk.bankbook银行帐簿Bk.book帐册BNbanknote钞票BObuyersoption买者选择交割期的远期合同BOMbeginningofmonth月初BOTbalanceoftrade贸易余额BOYbeginningofyear年初BRbankrate银行贴现率Brok.brokerorbrokerage经纪人或经纪人佣金BVbookvalue票面价值Ccash;coupon;currency现金、息票、通货c.,Cts.cents分特许会计师、主任（主管）会计.charteredaccountant ， chie

7、faccountant师.commercialagent商业代理、代理商 交单付款，凭单付现costaccountingstandards成本会计标准.cashbook现金簿.,.cashbook现金簿.contracredit贷方对销.cashierscheck银行本票.cumdividend附股息报关单.clearinghouse票据交换所.customhouse海关comprehensiveincometax综合所得税.callloan短期拆放certifiedmanagementaccountant注册管理会计师.,C/Ocashorder现金汇票、现金订货货到付款，交货付现注册公共会

8、计师CertifiedPublicAccountant注册会计师.capitalstock股本analysisCostVolumeProfitanalysis本 量 利分析cashwithorder订货付款，随订单付现C/Acapitalaccount资本帐户C/Acurrentaccount往来帐C/Acurrentassets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/Lcurrentliabilities流动负债c/ocarriedover结转后期can.cancelled注销

9、cap.capital资本CAPMcapitalassetpricingmodeCBDcashbeforedeliveryCDcertificateofdepositCGcapitalgainCGcapitalgoodsChgschargesChq.chequeCIAcertifiedinternalauditorCk.checkCMLcapitalmarketlineCMOCollateralizedMortgageObligationsCMVcurrentmarketvalueCNconsignmentnoteCNcreditnoteCOBOLCommonBusinessOrientedL

10、anguageCol.columnColl.collateralCmissionconv,cv,cvtconvertibleCor.corpusCPcommercialpaperCPMcostperthousandCps.couponsCRcashreceiptsCRcurrentrateCr.Credit,creditorCSconvertiblesecuritiesCTcabletransferCTcorporatetreasurerctgecartageCTTcapitaltransfertaxcurcurrcurrentCVconvertiblesecurityCVDcounterva

11、ilingdutiesCYcalendaryearCy.currency缩英文全称Ddegree;draft.debitadvicedaybookmethoddiscountedcashflowmethod.,D/Ddemanddraft,.,.deadfreightdaysofgrace.,DRdiscountrated/adaysafteracceptanceD/AdepositaccountD/AdocumentagainstacceptanceD/DdocumentarydraftD/DDemandDraftD/d;d/ddaysafterdateD/NdebitnoteD/Odeli

12、veryorderD/PdocumentsagainstpaymentD/R.depositreceiptD/WdockwarrantDBmethoddecliningbalance(depreciation)methodDd.deliveredDDBmethoddoubledecliningbalance(depreciation)methodDef.deferred固定资产计价模式先付款后交货存单资本利得生产资料、资本货物费用支票注册内部审计员支票资本市场线性担保抵押贷款债务现时市场价值铁路运单贷方通知书通用商业语言帐栏担保、抵押物托收佣金可转换的、可兑换的本金商业票据每一千个为单位的成本

13、息票现金收入当日汇率、现行汇率贷记、贷方可转换证券电汇公司财务主管货运费、搬运费、车费资本转移税本月、当月可转换债券反倾销税日历年货币中文度、汇票欠款报单日记帐、流水帐现金流量贴现法即期汇票空舱费宽限日数贴现率、折扣率承兑后 日（付款）存款帐户承兑交单跟单汇票票汇出票后 日（ 付款 ）清单发货单付款交单存款收条码头仓单递减余额折旧法交付双倍递减余额折旧法延期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;dis

14、heddishonored不名誉、拒付Div.dividend;division红利div.;divddividend红利、股息DLdirectloan直接贷款DLDdeadlinedate最后时限Dls,Dol(s);dollars元DNdatenumber日期号DN,D/Ndebitnote借记通知单DNRdonotreduce不减少Do,dto.ditto同上、同前Doc(s)documents documentcode凭证、单据、文件凭证（单据）编号.documentsattached附单据、附件Dols.dollars美元DORdateofrequest要求日DP,D/Pdocume

15、ntagainstpayment交单付款Drdebtor债务人DRdepositreceipt存单、存款收据Drdebit借记、借方Drdrawer借方DS,d/sdaysaftersight(dayssight)见票后 日（ 付款 ）Ds,dsdays日DTCdeposittakingcompany接受存款公司DTCDepositTrustCompany储蓄信托公司Dup,duplduple,duplicate副本DVPdeliveryversuspayment付款交货Dy,d/yday;delivery日、交货dzdozen一打Eexchange;export交易所、输出E&.errors

16、andomissionsexcepted exceptasotherwisenoted如有错漏，可加更正除非另有说明.exdividend股息除外.,.errorsexcepted如有错误，可加更正超额利润税Ea.each每Ea.earningassets盈利资产 , 有收益的资产EATearningsaftertax税后收益EBexbudgetary预算外EBITearningsbeforeinterestandincometax税前收益EBITearningsbeforeinterestandtax扣除利息和税金前收益EBSElectronicBrokingService电子经纪服务系统E

17、BTearningbeforetaxation税前盈利ECerrorcorrected错误更正ECexportcredit出口信贷Ec.excoupon无息票Ec.examplecausa例如ECAexportcreditagency出口信贷机构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EDexdividend无红利、除息、股利除外EDDestimateddeliverydate预计交割日

18、EDIelectronicdatainterchange电子数据交换EDOCeffectivedateofchange有效更改日期EDPElectronicDataProcessing电子数据自理EFExchangeFund外汇基金EFexportfinance出口融资EFTelectronicfundstransfer电子资金转帐EIBExport-ImportBank进出口银行EMIPequivalentmeaninvestmentperiod等值平均投资期EMPend-ofmonthpayment月末付款EMSEuropeanMonetarySystem欧洲货币体系encd.enclos

19、ed附件encl(s).enclosure附件End.,end.endorsement背书Entd.entered登记人EOAeffectiveonorabout大约在 生效EODeveryotherday每隔一日EOMendofmonth月底EOSendofseason季末EOYendofyear年终EPDearliestpossibledate最早可能日期EPNexportpromissorynote出口汇票EPRearningspriceratio收益价格比率 每股收益额、每股平均收益，每EPSearningspershare股盈利额EPVIexcesspresentvalueindex

20、超现值指数Eq.equivalent等值ERMexchangeratemechanism汇率机制ERSExportRefinanceScheme出口再融资计划ESOPEmployeeStockOwnershipPlan职工持股计划Est.estate财产、遗产etseq.etsequent以下ETLTequaltoorlessthan等于或少于ETSestimatedtimeofsailing预计启航时间excp.excoupon无息票exdiv.exdividend无股息ex.;exchexchange汇兑、况换excl.exclusive另外、不在内Exs.expense费用Extd.ex

21、tend展期Fdealtinflat无息交易的f.following(page)接下页.faceamount票面金额.fixedassets固定资产fastascan尽快foreignbillofexchange外国汇票.fixedcapital固定资本.fixedcharges固定费用.futurecontract远期合同 免交所得税freeofcharge免费.fullypaid付讫,FE,FOREXforeignexchange外汇FAIAFellowoftheAssociationofInternationalAccountants国际会计协会会员FASBFinancialAccoun

22、tingStandardsBoards财务会计标准委员会FATfixedassettransfer固定资产转移FCAFellowoftheInstituteofCharteredAccountants特许会计师学会会员FCGforeigncurrencyguarantee外币担保FCRforwarderscargoreceipt货运代理行收据fd.fund资金FDBmethodfixedrateondecliningbalancemethod定率递减余额折旧法FEfutureexchange远期外汇.freeofincometax免所得税FIBCfinancialinstitutionbuye

23、rcreditpolicy金融机构买方信贷险FIFOfirstin,firstout先进先出法.(stndg.)financialstanding资信状况.(F/S)financialstatement财务报表.financialyear财政年度FINAfollowingitemsnotavailable以下项目不可获得FIOfreeinandout自由进出FLGfinanceleaseguarantee金融租赁担保flt.flat无利息fo.folio对折、页码FOCUSFinancialandOperationsCombinedUniformSingleReport财务经营综合报告ford

24、.,fwdforward;forwarded转递FOXFuturesandOptionsExchange期货和期权交易所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.forward期货、远期合约Frt.freight运费freightforward运费待付frt.&grat.freightandgratuity运费及酬金freightprep

25、aid运费已付FSfinalsettlement最后结算fut.futures期货、将来FVfacevalue面值FVAfairvalueaccounting合理价值法FWDforward(exchange)contract远期合约FXbrokerforeignexchangebroker外汇经纪人fxdfixed固定的FXRNfixedratenote定息票据FYfiscalyear(financialyear)财政（务）年度.fullypaid全部付讫FYIforyourinformation供您参考GAgoahead办理、可行GAAPgeneralAcceptedAccountingPr

26、inciples通用会计准则GAASGenerallyAcceptedAuditingStandard通用审计标准GJgeneraljournal普通日记帐GLgeneralledger总分类帐GMPgraduatedpaymentmortgage递增付款按揭GPgrossprofit毛利GRgrossrevenue毛收入GSgrosssales销售总额GTMgoodthismonth本月有效GTWgoodthisweek本星期有效正当持票人HCAhistoricalcostaccounting历史成本会计HIBORHongKongInterbankOfferedRate香港银行同业拆借利率h

27、ifohighest-in,first-out高入先出法HIRCShighinterestratecurrencies高利率货币Hondhonored如期支付的I&Ainventoryandallocations库存和分配.intangibleassets无形资产.invoicebook发票簿invoicebookinward购货发票簿invoicebookoutward销货发票簿.insufficientfund存款不足.inwardremittance汇入款项I/Finsufficientfunds存款不足I/Tincometax所得税IASInternationalAccountingS

28、tandard国际会计标准IBBRinterbankbidrate银行间报价利率IBNRincurredbutnotreported已发生未报告IBORinter-bankofferedrate银行间的拆借利率ICONsindexcurrencyoptionnotes指数货币期权票据ICORincrementalcapital-outputratio资本 - 产出增量比IDBindustrialdevelopmentbond工业发展债券IDCintangibledevelopmentcost无形开发成本IDRinternationaldepositaryreceipt国际寄存单据ILCirre

29、vocableletterofcredit不可撤销信用证incl.inclusive包括在内incldd.included已包含在内incldg.including包含inlandhaulage内陆运输费用INLOinlieuof代替inst.instant即期、分期付款Instal.,instal.installment分期付款Int.,erest利息inv.,Inv.invoice发票、付款通知.,attach.invoicewithdocumentattached附提货单的发票Invt.,invt.inventory存货IOUIoweyou借据IOVinter-office

30、voucher内部传票IPNindustrialpromissorynote工业汇票IPOinitialpublicoffering首次发售股票IRInlandRevenue国内税收IRAindividualretirementaccount个人退休金帐户IRAinterestrateagreement利率协议IRRinterestraterisk利率风险IRRinternalrateofreturn内部收益率irred.irredeemable不可赎回的IRSinterestrateswap利率调期ITinformationtechnology信息技术ITCinvestmenttaxcred

31、it投资税收抵免IVinvestmentvalue投资价值J.,Jour.journal日记帐.,J/Ajointaccount联合（共管）帐簿journalday-book分类日记帐.journalvoucher分录凭单J/Ajointaccount共同帐户J/F,j/fjournalfolio日记帐页数.knockeddownprice成交价格L&Dlossanddamage损失和损坏L.&D.loansanddiscounts放款及贴现L.,Led.ledger分类帐.liquidassets流动资产.lumpsum一次付款总额L/Fledgerfolio分类帐页数L/Mlistofma

32、terials材料清单L/Tleadtime交付周期LC， L/Cletterofcredit信用证LGletterofguarantee保函Li.liability负债lifo,LIFOlastin,firstout后进先出法LIRCslowinterestratecurrencies低利率货币LPlinearprogramming线性规划LRPlimitedrecourseproject有限追索项目LRPFlimitedrecourseprojectfinancing有限追索项目融资LTlongterm长期Mmaturedbond到期的债券Mmega-百万Mmilli-千分之一.,M/DM

33、/a,MA M/C m/c M/D M/d M/P M/s M/TMat.Max.,max MBB MBO MCA MCP MEI mem.MERM MFmin MIP MLRMLTG MMDA MO,. mo.Mos.Mrge.(mtg.)MRJMRPMTmthlyMTNlion百万memorandumbook备忘录maturitydate到期日memorandumofdeposit存款 （ 放）单mutualfunds共同基金moneymarket货币市场moneyorder邮汇myaccount本人帐户marginalcredit信贷限额 , 限界信贷metalliccurre

34、ncy金属货币memorandumofdeposit存款单monthsafterdeposit出票后 月monthsafterpayment付款后 月monthsofsight见票后 月mailtransfer信汇maturity到期日maximum最大量mortgage-backedbonds抵押支持的债券managementbyobjectives目标管理mutualcurrencyaccount共同货币帐户mixedcreditprogram混合信贷计划marginalefficiencyofinvestment投资的边际效率memorandum备忘录multilateralexchan

35、geratemodel多边汇率模型mezzaninefinancing过渡融资microonemillionthpart百万分之一minimum最低值、最小量monthlyinvestmentplan月度投资计划minimumlendingrate最低贷款利率medium-and-long-termguarantee中长期担保moneymarketdepositaccount货币市场存款帐户moneyorder汇票month月months月mortgage抵押materialsrequisitionjournal领料日记帐monthlyreportofprogress进度月报mediumter

36、m中期monthly每月medium-termnote中期票据notavailable暂缺net净值netassets净资产non-acceptance不承兑notabene注意netdebt净债务nodate无日期non-delivery未能到达netearnings净收益noeffects无效notenough不足notelsewherespecified未另作说明netgain纯收益netincome净收益netinterest净利息netloss净损失noname无签名notespayable应付票据netquickassets速动资产净额notesreceivable应收票据nosu

37、fficientfund存款不足.networth netyield净值 净收益N/Cnetcapital净资本N/Fnofund无存款N/Pnetprofit净利N/Rnoresponsibility无责任N/S、notsufficientfunds存款不足NAnotapplicable不可行NCnocharge免费NDnextdaydelivery第二天交割NDAnetdomesticasset国内资产净值NE.noeffects无存款.,.negotiableinstruments流通票据negb.negotiable可转让的、可流通的.netproceeds净收入NFDnofixedd

38、ate无固定日期NFSnotforsale非卖品NHnotheld不追索委托NIATnetincomeaftertax税后净收益NIFOnextin,firstout次进先出法nilnothing无NIMnetinterestmargin净息差NITnegativeincometax负所得税NLnoload无佣金NMnomarks无标记noa/cnoaccount无此帐户NO.(no.)number编号、号数NOPnetopenposition净开头寸NOWa/cnegotiableorderofwithdrawal可转让存单帐户NPnoprotest免作拒付证书NPCnominalprote

39、ctioncoefficient名义保护系数NPLnon-performingloan不良贷款NPVmethodnetpresentvaluemethod净现值法NSFchecknosufficientfundcheck存款不足支票NTAnettangibleassets有形资产净值ntlnotimelost立即NWCnetworkingcapital净流动资本NXnotexceeding不超过. ， O/Borderbook订货簿.， .omissionexcepted遗漏除外.oceanfreight海运费O/aonaccount赊帐o/aonaccountof记入 帐户O/dondema

40、nd见票即付o/d,.,.overdrawn透支O/soutstanding未清偿、未收回的OAopenaccount赊帐、往来帐OAASoperationalaccountingandanalysissystem经营会计分析制OBotherbudgetary其他预算OBVon-balancevolume持平数量法ODoverdraft透支OECoriginalequipmentcost设备原值OFCopenforcover预约保险OIoriginalissue原始发行OIIoverseasinvestmentinsurance海外投资保险ok.allcorrect全部正确oppopposit

41、e对方opt.optional可选择的ord.ordinary普通的OVAoverheadvarianceanalysis间接费用差异分析OWofferwanted寻购启示Ppaidthisyear该年（红利）已付P&Iclauseprotectionandindemnityclause保障与赔偿条款P&Lprofitandloss盈亏，损益.postalorder汇票.personalaccount;privateaccount个人账户、私人账户.,perann.perannum每年pettycashbook零用现金簿货到付款payableonreceipt货到付款.paybackperio

42、d（投资的）回收期P/Aprivateaccount私人帐户P/Eratioprice-eaningsratio收益率P/Npromissorynote期票，本票P/Ppostedprice（ 股票等 ） 的牌价PACputandcall卖出和买入期权PAYEpayasyouearn所得税预扣法PAYEpayasyouenter进入时支付PBTprofitbeforetaxation税前利润pdpaid已付PFprojectfinance项目融资PFDpreferredstock优先股PMOpostalmoneyorder邮政汇票PORpayonreturn收益Ppd.prepaid预付PRp

43、aymentreceived付款收讫PSpostscript又及PVparvalue;presentvalue面值；现值Q.quantity数量.quodvide(whichsee)参阅.query查核quad.quadruplicate一式四份中的一份RRoptionnottraded没有进行交易的期权r.rate比率R.response;registered;return答复；已注册；收益.runningdays=consecutivedays连续日R/Arefertoacceptor洽询（汇票）承兑人请给出票人，（银行）洽询出票R/Drefertodrawer人RAMdiverseann

44、uitymortgage逆向年金抵押RANrevenueanticipationnote收入预期债券RBregularbudget经常预算rcvd.received已收到re.withreferenceto关于recd.Received收到REERrealeffectiveexchangerate实效汇率REVOLVERrevolvingletterofcredit循环信用证RMremittance汇款ROAreturnonasset资产回报率ROCreturnoncapital资本收益率ROEratioofequity股本利润率ROEreturnonequity股本回报率ROIreturno

45、ninvestment投资收益ROPregisteredoptionprincipal记名期权本金ROSratioofsales销售利润率ROSreturnonsales销售收益率RSVPpleasereply请回复Rtoratio比率RTOroundtripoperation往返作业Ssplitorstockdivided拆股或股息SAsemi-annualpayment半年支付SAAspecialarbitrageaccount特别套作账户SABspecialassessmentbondSBshortbillSCsuppliercreditSCFsuppliercreditfinanceS

46、CIRRspecialCIRRSCLsecuritycharacteristiclineSDstandarddeductionSDBLsightdraft,billofladingattachedSDRstraightdiscountrateSEshareholdersequitysec.sectionSFsinkingfundSFSSummaryFinancialStatementssgd.signedShr.shareSLCstandbyLCSMAspecialmiscellaneousaccountSOYDsumoftheyearsdigitsmethodSPSspecialpurposesecuritiesSq.squaresssemis,onehalfSTshortterm.sightdraftSTBspecialtaxbondStd.standardSTIPshort-terminsu