会计用语缩写.docx

会计用语缩写.docx

《会计用语缩写.docx》由会员分享，可在线阅读，更多相关《会计用语缩写.docx（31页珍藏版）》请在冰豆网上搜索。

会计用语缩写会计用语缩写缩写英文全称中文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/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/CSRec.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Accrd.Intaccruedinterest应计利息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ACTadvancecorporationtax预扣公司税ad.val.,A/Vadvaloremto（accordingvalue）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平均值缩写英文全称中文BshareBshareB股b&bbed&breakfast住宿费和早餐费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.bothdatesinclusive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/R,B.rec.billsreceivable应收票据b.s.,B.S.，BS,B/Sbalancesheet资产负债表B.T.T.banktelegraphictransfer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/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.Beneficiary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票面价值缩写英文全称中文Ccash;coupon;currency现金、息票、通货c.,Cts.cents分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.Dcashagainstdocument交单付款，凭单付现C.A.S.costaccountingstandards成本会计标准C.B.cashbook现金簿c.b.,C.B.cashbook现金簿C.C.contracredit贷方对销C.C.cashierscheck银行本票C.d.cumdividend附股息报关单C.H.clearinghouse票据交换所C.H.customhouse海关C.I.T.comprehensiveincometax综合所得税C.L.callloan短期拆放C.M.A.certifiedmanagementaccountant注册管理会计师C.O.,C/Ocashorder现金汇票、现金订货c.o.d,C.O.D.cashondelivery货到付款，交货付现C.P.ACertifiedPublicAccountant注册公共会计师C.P.A.CertifiedPublicAccountant注册会计师C.S.capitalstock股本C.V.P.analysisCostVolumeProfitanalysis本-量-利分析C.W.O.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cap.capital资本CAPMcapitalassetpricingmode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CIAcertifiedinternalauditor注册内部审计员Ck.check支票CMLcapitalmarketline资本市场线性CMOCollateralizedMortgageObligations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COBOLCommonBusinessOrientedLanguage通用商业语言Col.column帐栏Coll.collateral担保、抵押物Coll.collection托收Cmission佣金conv,cv,cvtconvertible可转换的、可兑换的Cor.corpus本金CPcommercialpaper商业票据CPMcostperthousand每一千个为单位的成本Cps.coupons息票CRcashreceipts现金收入CRcurrentrate当日汇率、现行汇率Cr.Credit,creditor贷记、贷方CSconvertiblesecurities可转换证券CTcabletransfer电汇CTcorporatetreasurer公司财务主管ctgecartage货运费、搬运费、车费CTTcapitaltransfertax资本转移税curcurrcurrent本月、当月CVconvertiblesecurity可转换债券CVDcountervailingduties反倾销税CYcalendaryear日历年Cy.currency货币缩写英文全称中文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.,D/Ddemanddraft即期汇票d.f,D.F.,d.frt.deadfreight空舱费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/DDemandDraft票汇D/d;d/ddaysafterdate出票后.日（付款）D/Ndebitnote清单D/Odeliveryorder发货单D/Pdocumentsagainstpayment付款交单D/R.depositreceipt存款收条D/Wdockwarrant码头仓单DBmethoddecliningbalance（depreciation）method递减余额折旧法Dd.delivered交付DDBmethoddoubledecliningbalance（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dishd;disheddishonored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凭证、单据、文件Doc.codedocumentcode凭证（单据）编号doc.att.documentsattached附单据、附件Dols.dollars美元DORdateofrequest要求日DP,D/Pdocumentagainstpayment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一打缩写英文全称中文Eexchange;export交易所、输出E&O.E.errorsandomissionsexcepted如有错漏，可加更正e.a.o.n.exceptasotherwisenoted除非另有说明E.D.exdividend股息除外E.E.,e.e.errorsexcepted如有错误，可加更正E.P.Texcessprofittax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EBTearningbeforetaxation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.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EPSearningspershare每股收益额、每股平均收益，每股盈利额EPVIexcesspresentvalueindex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.extend展期缩写英文全称中文Fdealtinflat无息交易的f.following（page）接下页F.A.faceamount票面金额F.A.fixedassets固定资产f.a.c.fastascan尽快F.B.E.foreignbillofexchange外国汇票F.C.fixedcapital固定资本F.C.fixedcharges固定费用F.C.futurecontract远期合同F.I.Tfreeofincometax免交所得税F.O.C.freeofcharge免费F.P.fullypaid付讫F.X.,FE,FOREXforeignexchange外汇FAIAFellowoftheAssociationofInternationalAccountants国际会计协会会员FASBFinancialAccountingStandardsBoards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Fi.t.freeofincometax免所得税FIBCfinancialinstitutionbuyercreditpolicy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.,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Frt.fwdfreightforward运费待付frt.&grat.freightandgratuity运费及酬金Frt.ppdfreightprepaid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fy.pd.fullypaid全部付讫FYIforyourinformation供您参考缩写英文全称中文GAgoahead办理、可行GAAPgeneralAcceptedAccountingPrinciples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本星期有效缩写英文全称中文H.inD.C.holderinduecourse正当持票人HCAhistoricalcostaccounting历史成本会计HIBORHongKongInterbankOfferedRate香港银行同业拆借利率hifohighest-in,first-out高入先出法HIRCShighinterestratecurrencies高利率货币Hondhonored如期支付的缩写英文全称中文I&Ainventoryandallocations库存和分配I.A.intangibleassets无形资产I.B.invoicebook发票簿I.B.I.invoicebookinward购货发票簿I.B.O.invoicebookoutward销货