财务知识财务缩写文档格式.docx

1、Business Unit 事业部BUDBudget 预算平均复合成长率C.A.P.D. Check, Action, Plan, DoC/DClock Display 时钟显示器CADComputer Aided Design 计算机辅助设计CAEComputer Aided Engineering 计算机辅助工程CAGR Compound Average Growth RateCAPM Capital Assets Pricing Model资本资产计价模式CAPP Computer Aided Process Planning计算机辅助制程规划CB Convertible Bond 可转

2、换公司债互补金属氧化半导体CMOS Complementary Metal-oxide SemiconductorCOD Cash On Delivery 交货付现COGS Cost of Goods Sold 销货成本CPI Consumer Price Index 消费者物价指数CR Check Request 请款单CRAR Customer Replacement Analysis Request 客户换货分析报告表CRP Cost Reduction Program （Planning） 降低成本方案 （ 计划 ）CRT Cathode Ray Tube 映像管CSC Custome

3、r Specification Copy 客户规格书CSCN Customer Specification Change Notice 客户规格变更通知单CTO Configure To Order 顾客化生产CUM Cumulative 累积CWQC Company Wide Quality Control 全公司质量管理C&F Cost & Freight 运费在内条件D/A Documents against Acceptance 承兑交单D/GDown Grade 次级品D/ODelivery Order 送货单D/PDocuments against Payment付款交单DCDir

4、ect Current 直流电DCNDesign Change Notice设计变更单DCFDiscounted Cash Flow折现后之现金流量Dept.Department 部DFDelivered Forward 远期外汇DIF Difference差异DISInteractive Integrated System交谈整合系统DIV.Division 处DJIADow Jones Industry Average道琼工业指数DLDirect Labor 直接人工DOADelegation of Authorization核决权限Death on ArrivalDOHDays On H

5、andDPODays on Payable Outstanding应付帐款周转天数DPPMDefect Parts Per MillionDPSDividend per share 每股股利DRODays on Receivable Outstanding应收帐款周转天数DRPDistribution Requirements PlanningDSTNDouble-layer Super Twist NematicDVDDigital Versatile Disk 数位激光视盘片DVTDesign Verification Test 设计验证试验EAEngineering Automation

6、 工程自动化EBElectronic Bank 电子银行ECBEuropean Central Bank 欧洲中央银行European Convertible Bond欧洲美元可转换公司债ECNEngineering Change Notice工程规格变更单EDIElectronic Document Interchange电子文件交换系统EDPElectronic Data Processing电子数据处理EISExecutive Information System主管决策系统EPSEarnings per （Common） Share（普通股 ）每股盈余ERPEnterprise Res

7、ource Planning企业资源规划ESOPEmployee Stock Option Plan员工股票分红计划EVAEconomic Value Added经济附加价值EVTEngineering Verification Test工程验证试验Exp.Expenses 费用F/GFinished Goods制成品FAFactory Automation工厂自动化FASFlexible Assembly System弹性装配系统FASB Financial Accounting Standard Board美国财务会计准则委员会FC Fixed Costs 固定成本FCPForeign C

8、urrency Purchasing外购 （系统 ）FCSTForecast 预测FEDFederal Reserve Board美国联邦准备局FINFinance 财务管理体系FMEAFailure Mode & Effect Analysis失效模式效应分析FMSFlexible Manufacturing System弹性制造系统FNSFinancial Management System财务管理体系FOBFree On Board船上交货价格条件FOCFree of Charge免费FOMC Federal Open Market Committee美国联邦公开市场操作委员会FX Fo

9、reign Exchange 外汇FYI For your information 请参考G&A General & Administrative Expenses 销管费用GAAP General Accepted Accounting Principle 一般公认会计原则GDPGross Domestic Product国内生产毛额GDRGlobal Depositary Receipt全球存托凭证GNPGross National Product国民生产毛额GPMGross Profit Margin 销货毛利GR.Growth 成长GSMGlobal system for Mobile

10、泛欧式行动电话GUIGraphical User Interface使用者图形接口Government Uniform Invoice统一发票HAHome Automation 家庭自动化HDTVHigh Definition TV 高画质电视HQHeadquarter 企业总部HRHuman Resource 人力资源HRDHuman Resource Department人力资源部HTMLHypertext Markup Language超文件炼结语文IATIncome After Tax （Net Income）税后净利IBITIncome Before Interest & Tax减除

11、所得税及利息费用前之纯益IDLIndirect Labor 间接人工IDPIntegrated Data Processing System 数据处理系统IFIRInitial Field Incident Rate 起始不良率IMFInternational Montary Fund 国际货币基金IMPIndirect Material Purchasing 间接材料 （系统 ）IMSInformation Management System 信息管理系统Inv.Inventory 存货IOUI Owe You = CP 商业本票IP Internet Protocol 网络通讯协议IPOI

12、nitial Public Offering 首次公开发行IRRInternal Rate of Return 内部报酬率IR/PTR Infrared, Photo Transistors 红外线发光二极管IRSInternal Reserve Service 美国国税局I/SIncome Statement 损益表IS&SInformation System & Service 信息系统服务ISDNIntegrated Services Digital Network 整合数字服务网络ISPInternet Service Provider 网络服务供货商IT Information Te

13、chnology 信息科技ITDInventory Turnover Days 存货周转天数JITJust in Time 实时管理KPIKey Performance Indicator 主要绩效指标L/CLetter of Credit 信用状LAMP LED Lamp 指示灯LAN Local Area Network 局域网络LBO Leverage BuyoutLCD Liquid Crystal Display液晶显示器LCM Lower of Cost or Market成本市价熟低法LDM Local Direct Material内购直材 （系统 ）LED Light Emi

14、tting Diodes 发光二极管LIBOR London Interbank Offered Rate伦敦银行间拆款利率LRR Lot Reject Rate 批量退货数M/O Manfacturing Order 工单M&A Merger & Acquisitions 购并MA Mechanical Automation 机械工具自动化MBA Master of Business Administration企管硕士MBO Management by Objective 目标管理MBWA Management By Walking Around走动管理MCN Management Cha

15、nge Notice管理规格变更通知MF Monthly Forecast 月预测数MFG Manufacturing 制造MIS Management Information System管理情报系统MKS Marketing Management System营销管理体系MKT Marketing 营销MLS Material Management System资材管理体系MRPIIManufacturing Resource Planning制造资源计划MTHMonthly 每月MTLMaterial 材料MVTManufacturing Verification Test制造验证试验N

16、/DNumeric Display 数字显示器N/PNotes Payable 应付票据N/RNotes Receivable 应收票据NAFTANorth American Free Trade Agreement北美自由贸易协议NASDAQ National Association of Securities Dealers Automated Quotation那斯达克指数NBR Number 数字NDA Non-Disclosure Agreement保密协定NDF Non-Delivered Forward无本金交割远期外汇NIF Note Issuance Facility 筹资N

17、PPR New Product Production Request新产品生产需求单NPS New Product R&D Management System 新产品开发管理体系NPV Net Present Value 净现值NSB Net Sales Billing 实际销货金额NUB Net Unit Billing 实际出货量NYSE New York Stock Exchange 纽约证券交易所O/A Open Account 赊帐O/E Other Expenses营业外支出O/HOverhead 制造费用O/IOther Income 营业外收入O/TOver time 加班OA

18、Office Automation 办公室自动化OAYOverall Yield 全线良率OBUOff-shore Banking Unit 境外金融单位ODMOriginal Design Manufacturing 代设计 （ 设计技术与原厂相同 ）OEMOriginal Equipment Manufacturing 代工OHRP Organization Human Resource PlaningOIOperating Income 营业净利OPOrganization Profit 组织利润OPPOPTO ProductOPDOPTO DeviceORGOrganization 组

19、织OTBOperation Transfer Billing 产质 （UTS*U/P）OTPOperation Transfer Price 内部转拨价P&LProfit & Loss 损益P.D.C.A. Plan, Do, Check, ActionP.O.Purchase Order 采购单P/CPhotocoupler 光耦合器P/EPrice Earning Ratio 本益比P/RPurchase Request 请购单PA Performance Assessment 绩效考评PATProfit After Tax 税后净利PBXPrivate Branch Exchange 电

20、话交换机PDAPersonal Digital Analyzer 个人数字处理器PDPPlasma Display Panel 电浆显示板PENPenetration 渗透率PLCProduct Life Cycle 产品生命周期PLSPersonnel Management System 人事管理体系PMSProduction & Management System 生产制造管理体系PPHPiece Per Hour 每小时产量PPMParts per Million 每百万中不良率 （ 质量指针 ）PP&EPlant, Property, and Equipment 固定资产PTTProt

21、otype Verification Test 原型机验证试验QBRQuarterly Business Review 每季营运评估QCCQuality Control Circle 品管圈QCNQuality Control Change Notice 品管规格变更单QLSQuality Management System 质量管理体系QMUQuality Management Unit 质量管理单位QRAQuality, Reliability & Assurance 品管R. GPRealized Gross Profit 已实现销货毛利R/M Receiver Module光电接收器新

22、产品开发需求单RDR Research & Design Program RequestRM Raw Materials 原料REPORepurchase Agreement 附买回协定RFCRequest For Change 变更申请RMAReturned Merchandise Authorization 退货授权RMLReturned Merchandise List 退货清单ROAReturn on Assets 资产报酬率ROEReturn on Equity 股东权益报酬率ROIReturn on Investment 投资报酬率ROMRead-only Memory 只读存储器

23、RONAReturn on Net Assets 净资产报酬率ROSReturn on Sales 毛利率R&DResearch & Development 研究与发展S.O.Sales Order 销售订单SBUStrategic Business Unit 策略事业单位SCMSuply Chain Management 供应炼管理SCPSupply Chain PlanningSECSecurity Exchange Commission 证管会SEMISemi Finished Goods 半成品SG&ASelling, Federal & Administrative Expense

24、销管费用SMTSurface Mount Technology 表面黏着技术SOPStandard Operation Procedure 标准作业程序SPOSeasonal Public Offering 公开现金增资SPSSwitching Mode Power Supply 交换式电源供应器SPVSpecial Purpose VehicleSR Shipping Request 出货需求单STN-LCD Super Twisted Nematic Liquid Crystal Display 超扭转液晶显示器SWIFT Society For World wide Interbank

25、Financial Telecommunciations 环球银行财务电信协会SWRSpecial Work Request 特殊工作委任单T/OTurn Over 周转T/TTelegraphic Transfer 电汇TA Total Automation 全面自动化TAMTotal Available MarketTECNTemporary Engineering Change Notice 工程规格暂行变更单TFT-LCD Thin Film Transistor Liquid Crystal Display 薄膜晶体管液晶显示器TQCTotal Quality Control 全面质量管理TQCNTotal Quality Change Notice 品管规格暂行变更单TTLTotal 总数U/PUnit Price 单位价格USBUniversal Serial Bus 通用串行埠UTSUnit to Stock 入库量VAR.Variance 差异数VATValue Added Tax 加值型营业税价值管理VBM Value Based ManagementVC Variable Costs 变动成本VQCRVendor Quality Complain Request