缩写英文全称中文A accepted承兑A&C addenda and corrigenda补遗和勘误cash value实际现金价值., a/d after date开票后、出票后a/c no.account number帐户编号、帐号a/c, A/C account current往来帐户、活期存款帐户a/c, A/C, Acct.account帐户、帐目A/CS Pay.accounts payable应付帐款A/P account paid已付账款A/P account payable应付帐款A/P accounting period会计期间A/P advise and pay付款通知A/R at the rate of以……比例A/R, A/CS Rec.accounts receivable应收帐款A/S, a/s after sight见票即付A/S，acc/s account sales承销帐、承销清单，售货清单abs.abstract摘要Acc.acceptance往来帐户Acc., Acpt.acceptance or accepted承兑accrued interest应计利息Acct.accountant会计师、会计员Acct.accounting会计、会计学.account number帐户编号、帐号.account title帐户名称、会计科目ACT advance corporation tax预扣公司税., A/V ad valorem to (according value)从价ADRS asset depreciation range system固定资产分组折旧法Adv.advance预付款AJE adjusting journal entries调整分录Amt.amount金额、总数Ann.annuity年金ATC average total cost平均总成本ATM at the money仅付成本钱ATM Automatic Teller Machine自动取款机（柜员机）Aud.auditor审计员、审计师Av.average平均值缩写英文全称中文B share B share B股b&b bed & breakfast住宿费和早餐费.bearer bond不记名债券., B/B bill book出纳簿.bank clearing银行清算.blind copy密送的副本both dates inclusive包括头尾两天., B/E bill of exchange汇票., B/L bill of lading提货单bill of materials用料清单balance of payments收支差额., B/P bills payable应付票据post bill银行汇票., B/R, .bills receivable应收票据., .，BS, B/S balance sheet资产负债表bank telegraphic transfer银行电汇B/B bill bought买入票据、买入汇票B/C bills for collection托收汇票B/D bank draft银行汇票B/D bills discounted已贴现票据b/d brought down转下页B/E bill of entry报关单b/f brought forward承前B/L bill of lading提货单B/L original bill of lading original提货单正本B/R bank rate银行贴现率B/S bill of sales卖据、出货单BA bank acceptance银行承兑汇票bal.balance余额、差额banky.bankruptcy破产、倒闭BC buyer credit买方信贷Bd.bond债券BEP breakeven point保本点、盈亏临界点Bfcy.Beneficiary受益人bit binary digit两位数Bk.bank银行Bk.bank book银行帐簿Bk.book帐册BN bank note钞票BO buyer's option买者选择交割期的远期合同BOM beginning of month月初BOT balance of trade贸易余额BOY beginning of year年初BR bank rate银行贴现率Brok.broker or brokerage经纪人或经纪人佣金BV book value票面价值缩写英文全称中文C cash; coupon; currency现金、息票、通货c.,Cts.cents分C.A.chartered accountant， chiefaccountant特许会计师、主任（主管）会计师mercial agent商业代理、代理商against document交单付款，凭单付现cost accounting standards成本会计标准.cash book现金簿., .cash book现金簿.contra credit贷方对销.cashier's check银行本票.cum dividend附股息报关单.clearing house票据交换所.custom house海关comprehensive income tax综合所得税.call loan短期拆放certified management accountant注册管理会计师., C/O cash order现金汇票、现金订货cash on delivery货到付款，交货付现Public Accountant注册公共会计师Certified Public Accountant注册会计师.capital stock股本Cost Volume Profit analysis本---量---利分析cash with order订货付款，随订单付现C/A capital account资本帐户C/A current account往来帐C/A current assets流动资产c/d carried down过次页、结转下期c/f carry forward过次页、结转C/I certificate of insurance保险凭证C/L current liabilities流动负债c/o carried over结转后期can.cancelled注销cap.capital资本CAPM capital asset pricing mode固定资产计价模式CBD cash before delivery先付款后交货CD certificate of deposit存单CG capital gain资本利得CG capital goods生产资料、资本货物Chgs charges费用Chq.cheque支票CIA certified internal auditor注册内部审计员Ck.check支票CML capital market line资本市场线性CMO Collateralized Mortgage Obligations担保抵押贷款债务CMV current market value现时市场价值CN consignment note铁路运单CN credit note贷方通知书COBOL Common 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, cvt convertible可转换的、可兑换的Cor.corpus本金CP commercial paper商业票据CPM cost per thousand每一千个为单位的成本Cps.coupons息票CR cash receipts现金收入CR current rate当日汇率、现行汇率Cr.Credit, creditor贷记、贷方CS convertible securities可转换证券CT cable transfer电汇CT corporate treasurer公司财务主管ctge cartage货运费、搬运费、车费CTT capital transfer tax资本转移税cur curr current本月、当月CV convertible security可转换债券CVD countervailing duties反倾销税CY calendar year日历年Cy.currency货币缩写英文全称中文D degree; draft度、汇票.debit advice欠款报单day book日记帐、流水帐discounted cash flow method现金流量贴现法., D/D demand draft即期汇票, ., .dead freight空舱费days of grace宽限日数., DR discount rate贴现率、折扣率d/a days after acceptance承兑后......日（付款）D/A deposit account存款帐户D/A document against acceptance承兑交单D/D documentary draft跟单汇票D/D Demand Draft票汇D/d; d/d days after date出票后......日(付款) D/N debit note清单D/O delivery order发货单D/P documents against payment付款交单D/R.deposit receipt存款收条D/W dock warrant码头仓单DB method declining balance (depreciation)method递减余额折旧法Dd.delivered交付DDB method double declining balance(depreciation) method双倍递减余额折旧法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dish'd;dished dishonored不名誉、拒付Div.dividend; division红利div.;divd dividend红利、股息DL direct loan直接贷款DLD deadline date最后时限Dls, Dol(s);dollars元DN date number日期号DN, D/N debit note借记通知单DNR do not reduce不减少Do, dto.ditto同上、同前Doc(s)documents凭证、单据、文件Doc. code document code凭证（单据）编号doc. att.documents attached附单据、附件Dols.dollars美元DOR date of request要求日DP, D/P document against payment交单付款Dr debtor债务人DR deposit receipt存单、存款收据Dr debit借记、借方Dr drawer借方DS, d/s days after sight(days' sight)见票后.......日(付款) Ds, d's days日DTC deposit taking company接受存款公司DTC Deposit Trust Company储蓄信托公司Dup, dupl duple, duplicate副本DVP delivery versus payment付款交货Dy, d/y day; delivery日、交货dz dozen一打缩写英文全称中文E exchange; export交易所、输出E&.errors and omissions excepted如有错漏，可加更正except as otherwise noted除非另有说明.ex dividend股息除外., .errors excepted如有错误，可加更正profit tax超额利润税Ea.each每Ea.earning assets盈利资产,有收益的资产EAT earnings after tax税后收益EB ex budgetary预算外EBIT earnings before interest and incometax税前收益EBIT earnings before interest and tax扣除利息和税金前收益EBS Electronic Broking Service电子经纪服务系统EBT earning before taxation税前盈利EC error corrected错误更正EC export credit出口信贷Ec.ex coupon无息票Ec.example causa例如ECA export credit agency出口信贷机构ECG Export Credit Guarantee出口信用担保ECI export credit insurance出口信用保险ECR export credit refinancing出口信贷再融资ECT estimated completion time估计竣工时间ED ex dividend无红利、除息、股利除外EDD estimated delivery date预计交割日EDI electronic data interchange电子数据交换EDOC effective date of change有效更改日期EDP Electronic Data Processing电子数据自理EF Exchange Fund外汇基金EF export finance出口融资EFT electronic funds transfer电子资金转帐EIB Export-Import Bank进出口银行EMIP equivalent mean investment period等值平均投资期EMP end-of month payment月末付款EMS European Monetary System欧洲货币体系encd.enclosed附件encl(s).enclosure附件End., end.endorsement背书Entd.entered登记人EOA effective on or about大约在.......生效EOD every other day每隔一日EOM end of month月底EOS end of season季末EOY end of year年终EPD earliest possible date最早可能日期EPN export promissory note出口汇票EPR earnings price ratio收益价格比率EPS earnings per share 每股收益额、每股平均收益，每股盈利额EPVI excess present value index超现值指数Eq.equivalent等值ERM exchange rate mechanism汇率机制ERS Export Refinance Scheme出口再融资计划ESOP Employee Stock Ownership Plan职工持股计划Est.estate财产、遗产et seq.et sequent以下ETLT equal to or less than等于或少于ETS estimated time of sailing预计启航时间ex cp.ex coupon无息票ex div.ex dividend无股息ex.;exch exchange汇兑、况换excl.exclusive另外、不在内Exs.expense费用Extd.extend展期缩写英文全称中文F dealt in flat无息交易的f.following (page)接下页F. A.face amount票面金额.fixed assets固定资产fast as can尽快foreign bill of exchange外国汇票.fixed capital固定资本.fixed charges固定费用.future contract远期合同of income tax免交所得税free of charge免费.fully paid付讫., FE, FOREX foreign exchange外汇FAIA Fellow of the Association ofInternational Accountants国际会计协会会员FASB Financial Accounting Standards Boards财务会计标准委员会FAT fixed asset transfer固定资产转移FCA Fellow of the Institute of CharteredAccountants特许会计师学会会员FCG foreign currency guarantee外币担保FCR forwarder's cargo receipt货运代理行收据fd.fund资金FDB method fixed rate on declining balance method定率递减余额折旧法FE future exchange远期外汇.free of income tax免所得税FIBC financial institution buyer creditpolicy金融机构买方信贷险FIFO first 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.financial year财政年度FINA following items not available以下项目不可获得FIO free in and out自由进出FLG finance lease guarantee金融租赁担保flt.flat无利息fo.folio对折、页码FOCUS Financial and Operations CombinedUniform Single Report财务经营综合报告for'd., fwd forward; forwarded转递FOX Futures and Options Exchange期货和期权交易所FP fully paid已全付的FRA forward rate agreement远期利率协议FRCD floating rate certificate of deposit浮动利率存单free case no charge for case免费事例FREF fixed rate export finance固定利率出口融资frt.forward期货、远期合约Frt.freight运费Frt. fwd freight forward运费待付frt.& grat.freight and gratuity运费及酬金freight prepaid运费已付FS final settlement最后结算fut.futures期货、将来FV face value面值FVA fair value accounting合理价值法FWD forward (exchange) contract远期合约FX broker foreign exchange broker外汇经纪人fxd fixed固定的FXRN fixed rate note 定息票据FY fiscal year (financial year)财政（务）年度fy. pd.fully paid全部付讫FYI for your information供您参考缩写英文全称中文GA go ahead办理、可行GAAP general Accepted AccountingPrinciples通用会计准则GAAS Generally Accepted Auditing Standard通用审计标准GJ general journal普通日记帐GL general ledger总分类帐GMP graduated payment mortgage递增付款按揭GP gross profit毛利GR gross revenue毛收入GS gross sales销售总额GTM good this month本月有效GTW good this week本星期有效缩写英文全称中文H. in D. C.holder in due course正当持票人HCA historical cost accounting历史成本会计HIBOR Hong Kong Interbank Offered Rate香港银行同业拆借利率hifo highest-in, first-out高入先出法HIRCS high interest rate currencies高利率货币Hon'd honored如期支付的缩写英文全称中文I&A inventory and allocations库存和分配.intangible assets无形资产.invoice book发票簿invoice book inward购货发票簿invoice book outward销货发票簿.insufficient fund存款不足.inward remittance汇入款项I/F insufficient funds存款不足I/T income tax所得税IAS International Accounting Standard国际会计标准IBBR interbank bid rate银行间报价利率IBNR incurred but not reported已发生未报告IBOR inter-bank offered rate银行间的拆借利率ICONs index currency option notes指数货币期权票据ICOR incremental capital-output ratio资本-产出增量比IDB industrial development bond工业发展债券IDC intangible development cost无形开发成本IDR international depositary receipt国际寄存单据ILC irrevocable letter of credit不可撤销信用证incl.inclusive包括在内incldd.included已包含在内incldg.including包含inl. haul inland haulage内陆运输费用INLO in lieu of代替inst.instant即期、分期付款Instal., instal.installment分期付款Int., int.interest利息inv., Inv.invoice发票、付款通知.,attach.invoice with document attached附提货单的发票Inv't., invt.inventory存货IOU I owe you借据IOV inter-office voucher内部传票IPN industrial promissory note工业汇票IPO initial public offering首次发售股票IR Inland Revenue国内税收IRA individual retirement account个人退休金帐户IRA interest rate agreement利率协议IRR interest rate risk利率风险IRR internal rate of return内部收益率irred.irredeemable不可赎回的IRS interest rate swap利率调期IT information technology信息技术ITC investment tax credit投资税收抵免IV investment value投资价值缩写英文全称中文J., Jour.journal日记帐., J/A joint account联合（共管）帐簿journal day-book分类日记帐.journal voucher分录凭单J/A joint account共同帐户J/F, j/f journal folio日记帐页数.knocked down price成交价格缩写英文全称中文L&D loss and damage损失和损坏L.&D.loans and discounts放款及贴现L., Led.ledger分类帐L.A.liquid assets流动资产.lump sum一次付款总额L/F ledger folio分类帐页数L/M list of materials材料清单L/T lead time交付周期LC，L/C letter of credit信用证LG letter of guarantee保函Li.liability负债lifo, LIFO last in,first out后进先出法LIRCs low interest rate currencies低利率货币LP linear programming线性规划LRP limited recourse project有限追索项目LRPF limited recourse project financing有限追索项目融资LT long term长期缩写英文全称中文M matured bond到期的债券M mega-百万M milli-千分之一m million百万.memorandum book备忘录.maturity date到期日.,M/D memorandum of deposit存款(放）单.mutual funds共同基金.money market货币市场.money order邮汇M/a, MA my account本人帐户M/C marginal credit信贷限额,限界信贷m/c metallic currency金属货币M/D memorandum of deposit存款单M/d months after deposit出票后......月M/P months after payment付款后......月M/s months of sight见票后.......月M/T mail transfer信汇Mat.maturity到期日Max., max maximum最大量MBB mortgage-backed bonds抵押支持的债券MBO management by objectives目标管理MCA mutual currency account共同货币帐户MCP mixed credit program混合信贷计划MEI marginal efficiency of investment投资的边际效率mem.memorandum备忘录MERM multilateral exchange rate model多边汇率模型MF mezzanine financing过渡融资micro one millionth part百万分之一min minimum最低值、最小量MIP monthly investment plan月度投资计划MLR minimum lending rate最低贷款利率MLTG medium-and-long-term guarantee中长期担保MMDA money market deposit account货币市场存款帐户MO,.money order汇票mo.month月Mos.months月Mrge.(mtg. )mortgage抵押MRJ materials requisition journal领料日记帐MRP monthly report of progress进度月报MT medium term中期mthly monthly每月MTN medium-term note中期票据缩写英文全称中文not available暂缺净值.net assets净资产.non-acceptance不承兑.nota bene注意.net debt净债务.no date无日期.non-delivery未能到达.net earnings净收益.no effects无效.not enough不足not elsewhere specified未另作说明.net gain纯收益.net income净收益.net interest净利息.net loss净损失.no name无签名.notes payable应付票据net quick assets速动资产净额.notes receivable应收票据no sufficient fund存款不足.net worth净值.net yield净收益N/C net capital 净资本N/F no fund无存款N/P net profit净利N/R no responsibility无责任not sufficient funds存款不足NA not applicable不可行NC no charge免费ND next day delivery第二天交割NDA net domestic asset国内资产净值NE.no effects无存款., .negotiable instruments流通票据negb.negotiable可转让的、可流通的net. proceeds净收入NFD no fixed date无固定日期NFS not for sale非卖品NH not held不追索委托NIAT net income after tax税后净收益NIFO next in, first out次进先出法nil nothing无NIM net interest margin净息差NIT negative income tax负所得税NL no load无佣金NM no marks无标记no a/c no account无此帐户NO. (no.)number编号、号数NOP net open position净开头寸NOW a/c negotiable order of withdrawal可转让存单帐户NP no protest免作拒付证书NPC nominal protection coefficient名义保护系数NPL non-performing loan不良贷款NPV method net present value method净现值法NSF check no sufficient fund check存款不足支票NTA net tangible assets有形资产净值ntl no time lost立即NWC net working capital净流动资本NX not exceeding不超过缩写英文全称中文.，O/B order book订货簿.，.omission excepted遗漏除外.ocean freight海运费O/a on account赊帐o/a on account of记入......帐户O/d on demand见票即付o/d, ., .overdrawn透支O/s outstanding未清偿、未收回的OA open account赊帐、往来帐OAAS operational accounting and analysissystem经营会计分析制OB other budgetary其他预算OBV on-balance volume持平数量法OD overdraft透支OEC original equipment cost设备原值OFC open for cover预约保险OI original issue原始发行OII overseas investment insurance海外投资保险ok.all correct全部正确opp opposite对方opt.optional可选择的ord.ordinary普通的OVA overhead variance analysis间接费用差异分析OW offer wanted寻购启示缩写英文全称中文P paid this year该年（红利）已付P&I clause protection and indemnity clause保障与赔偿条款P&L profit and loss盈亏，损益.postal order汇票.personal account; private account个人账户、私人账户., per ann.per annum每年petty cash book零用现金簿on delivery货到付款payable on receipt货到付款.payback period（投资的）回收期P/A private account私人帐户P/E ratio price-eanings ratio收益率P/N promissory note期票，本票P/P posted price(股票等)的牌价PAC put and call卖出和买入期权PAYE pay as you earn所得税预扣法PAYE pay as you enter进入时支付PBT profit before taxation税前利润pd paid已付PF project finance项目融资PFD preferred stock优先股PMO postal money order邮政汇票POR pay on return收益Ppd.prepaid预付PR payment received付款收讫PS postscript又及PV par value; present value面值；现值缩写英文全称中文Q.quantity数量.quod vide (which see)参阅.query查核quad.quadruplicate一式四份中的一份缩写英文全称中文R R 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.running days=consecutive days连续日R/A refer to acceptor洽询（汇票）承兑人R/D refer to drawer请给出票人，（银行）洽询出票人RAM diverse annuity mortgage逆向年金抵押RAN revenue anticipation note收入预期债券RB regular budget经常预算rcvd.received已收到re.with reference to关于recd.Received收到REER real effective exchange rate实效汇率REVOLVER revolving letter of credit循环信用证RM remittance汇款ROA return on asset资产回报率ROC return on capital资本收益率ROE ratio of equity股本利润率ROE return on equity股本回报率ROI return on investment投资收益ROP registered option principal记名期权本金ROS ratio of sales销售利润率ROS return on sales销售收益率RSVP please reply请回复Rto ratio比率RTO round trip operation往返作业缩写英文全称中文S split or stock divided拆股或股息SA semi-annual payment半年支付SAA special arbitrage account特别套作账户SAB special assessment bond特别估价债券SB short bill短期国库券；短期汇票SC supplier credit卖方信贷SCF supplier credit finance卖方信贷融资SCIRR special CIRR特别商业参考利率SCL security characteristic line证券特征线SD standard deduction标准扣除额SDBL sight draft, bill of lading attached即期汇票，附带提货单SDR straight discount rate直线贴现率SE shareholders' equity股东产权sec.section部分SF sinking fund偿债基金SFS Summary Financial Statements财务报表概要sgd.signed已签署Shr.share股份SLC standby LC备用信用证SMA special miscellaneous account特别杂项账户SOYD sum of the year's digits method年数加总折旧法SPS special purpose securities特设证券Sq.square平方；结清ss semis, one half一半ST short term短期St. Dft.sight draft 即期汇票STB special tax bond特别税债务Std.standard本价STIP short-term insurance policy短期保险单Stk.stock存货sund.sundries杂货，杂费缩写英文全称中文.trial balance试算表.traveler's check旅行支票.telegraph money order电汇票telegraphic transfer bought买入电汇telegraphic transfer sold卖出电汇TA total asset全部资产，资产TA trade acceptance商业承兑票据TA transfer agent过户转账代理人TB treasury bond, treasury bill国库券，国库债券TBD policy to be declared policy预保单，待报保险单TBL through bill of lading联运提单，直达提单TBV trust borrower vehicle信托借款人工具（公司）TCI trade credit insurance贸易信用保险TD time deposit定期存款TDR Treasury Deposit Receipt国库券存据TL time loan; total loss定期贷款；总损失TN treasury note国库券TR telegram restante; trust receipt留交电报；信托收据TT, T/T telegraphic transfer电汇缩写英文全称中文.unit of account记账单位，记价单位U/A underwriting account保险帐户u/c.undercharge不足的价钱，少讨的价钱UHF ultra high frequency超高频UIT Unit Investment Trust单位投资信托unrevd.unreceived未收到的USIT Unit Share Investment Trust单位股投资信托UUE use until exhausted用完为止缩写英文全称中文VAT value added tax增值税VD volume deleted勾销的数量Vid.vide-see参阅VTC Voting Trust Certificate股东投票权信托证书缩写英文全称中文., .without charge免费W/Tax withholding tax预扣税WACC weighted average cost of capital加权平均资本成本WCG working capital guarantee流动资金担保WD when distributed（股票）发售时交割缩写英文全称中文X ex-interest无利息.ex all无所有权益., xb，ex bonus不附（本期）红利., .ex coupon无息债券.ex distribution不包括（下期股息或红利）分配., .ex dividend未付红利.expres paye-extra message paid额外通讯费付讫；已令函奉上XB extra budgetary预算外的X-Dis ex-distribution无分销XI,,int.ex interest利息除外XL extra large; extra long特大；特长缩写英文全称中文YB yrbk yearbook年报，年鉴YLD yield收益yr year; your年；你的YTC yield to (first) call至通知赎回时收益YTM yield to maturity全期收益，到期收益缩写英文全称中文ZBA zero bracket amount零基数预算法ZBB zero-based budgeting零基数预算法，免税金额，免征点ZR zero coupon issue零息发行zswk this week本周。