会计用语缩写Word文档格式.docx

1、b.o.m.bill of materialsb.o.p.balance of paymentsb.p., B/Pbills payableB.P.Bbank post billb.r., B/R, B.rec.bills receivableb.s., B.S.，BS,B/Sbalance sheetB.T.T.bank telegraphic transferB/Bbill boughtB/Cbills for collectionB/Dbank draftB/Dbills discountedb/dbrought downB/Ebill of entryb/fbrought forwar

2、dB/Lbill of ladingB/L originalbill of lading originalB/Rbank rateB/Sbill of salesBAbank acceptancebal.balancebanky.bankruptcyBCbuyer creditBd.bondBEPbreakeven pointBfcy.Beneficiarybitbinary digitBk.bankBk.bank bookB股住宿费和早餐费不记名债券出纳簿银行清算密送的副本包括头尾两天汇票提货单用料清单收支差额应付票据银行汇票应收票据资产负债表银行电汇买入票据、买入汇票托收汇票已贴现票据转下

3、页报关单承前提货单正本银行贴现率卖据、出货单银行承兑汇票余额、差额破产、倒闭买方信贷债券保本点、盈亏临界点受益人两位数银行银行帐簿Bk.BNBOBOMBOTBOYBRBrok.BV缩写Cc.,Cts.C.A.C.A.DC.A.S.C.B.c.b., C.C.C.d.C.H.C.I.T.C.L.C.M.A.C.O., C/Oc.o.d, C.O.D.C.P.Abookbank notebuyers optionbeginning of monthbalance of tradebeginning of yearbank ratebroker or brokeragebook value英文全称c

4、ash; coupon; currencycents帐册钞票买者选择交割期的远期合同月初贸易余额年初经纪人或经纪人佣金票面价值中文现金、息票、通货分特许会计师、主任（主管）会chartered accountant，chief accountant计师 cash against documentcost accounting standardscash bookcontra creditcashiers checkcum dividendclearing housecustom house call loancertified management accountantcash orderca

5、sh on deliveryCertified Public Accountant商业代理、代理商交单付款，凭单付现成本会计标准现金簿贷方对销银行本票附股息报关单票据交换所海关综合所得税短期拆放注册管理会计师现金汇票、现金订货货到付款，交货付现注册公共会计师注册会计师股本本-量-利分析订货付款，随订单付现资本帐户往来帐流动资产过次页、结转下期C.P.A.Certified Public AccountantC.S.capital stockC.V.P. analysis Cost Volume Profit analysisC.W.O.cash with orderC/Acapital acc

6、ountC/Acurrent accountC/Acurrent assetsc/dcarried downc/fC/IC/Lc/ocan.cap.CAPMCBDCDCGChgsChq.CIACk.CMLCMOCMVCNCOBOLCol.Coll. conv, cv, cvtCor.CPCPMCps.CRCr.CSCTctgeCTTcarry forward过次页、结转certificate of insurance保险凭证current liabilities流动负债carried over结转后期cancelled注销capital资本capital asset pricing mode固

7、定资产计价模式cash before delivery先付款后交货certificate of deposit存单capital gain资本利得capital goods生产资料、资本货物charges费用cheque支票certified internal auditor注册内部审计员check支票capital market line资本市场线性Collateralized Mortgage Obligations担保抵押贷款债务current market value现时市场价值consignment note铁路运单credit note贷方通知书Common Business Or

8、iented Language通用商业语言column帐栏collateral担保、抵押物collection托收 convertible可转换的、可兑换的corpus本金 cost per thousand每一千个为单位的成本coupons息票cash receipts现金收入current rate当日汇率、现行汇率Credit, creditor贷记、贷方convertible securities可转换证券cable transfer电汇corporate treasurer公司财务主管cartage货运费、搬运费、车费capital transfer tax资本转移税cur curr

9、ent本月、当月可转换债券反倾销税日历年货币度、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CVconvertible securityCVDcountervailing dutiesCYcalendar yearCy.currencyDdegree; draftD.A.debit adviceD.Bday bookD.C.F. method discounted cash flow methodD.D., D/Ddemand draftd.f, D.F., d.frt. dead freigh

10、tD.O.G.days of graceD.R., DRdiscount rated/aD/AD/DD/d; d/dD/ND/OD/PD/R.D/Wdays after acceptancedeposit accountdocument against acceptancedocumentary draftDemand Draftdays after datedebit notedelivery order发货单documents against payment付款交单deposit receipt存款收条dock warrant码头仓单decling balance （depreciatio

11、n）DB method递减余额折旧法methodDd.delivered交付double decling balance （depreciation）DDB method双倍递减余额折旧法Def.def.Dely.dem.Depr.Dft.diff.Dis.deferreddeficitdeliverydemurragedepreciationdraftdifferencediscount延期赤字、亏损交付滞期费折旧差额折扣、贴现dishd;Div.div.;DLDLDDls, Dol（s）;DNDN, D/NDNRDo, dto.Doc（s）Doc. codedoc. att.Dols.DO

12、RDP, D/PDrDRDS, d/sDs, dsDTCDup, duplDVPDy, d/ydz缩写EE&O.E.e.a.o.n.E.D.E.E., e.e.E.P.TEa.EATdished dishonoreddividend; divisiondivd dividenddirect loandeadline datedollarsdate numberdo not reducedittodocumentsdocument codedocuments attacheddate of requestdocument against paymentdebtordeposit receiptd

13、ebitdrawerdays after sight（days sight）days Deposit Trust Companyduple, duplicatedelivery versus paymentday; deliverydozenexchange; exporterrors and omissions exceptedexcept as otherwise notedex dividenderrors exceptedexcess profit taxeachearning assetsearnings after tax不名誉、拒付红利红利、股息直接贷款最后时限元日期号借记通知单

14、不减少同上、同前凭证、单据、文件凭证（单据）编号附单据、附件美元要求日交单付款债务人存单、存款收据借记、借方借方见票后.日（付款）日接受存款公司储蓄信托公司副本付款交货日、交货一打交易所、输出如有错漏，可加更正除非另有说明股息除外如有错误，可加更正超额利润税每盈利资产,有收益的资产税后收益EBEBITex budgetary预算外 EBITEBSEBTECEc.ECAECGECIECRECTEDEDDEDIEDOCEDPEFEFTEIBEMIPEMPEMSencd.encl（s）.End., end.Entd.EOAEODEOMEOSEOYEPDEPNEPRearnings before in

15、terest and taxElectronic Broking Serviceearning before taxationerror correctedexport creditex couponexample causaexport credit agencyExport Credit Guaranteeexport credit insuranceexport credit refinancing ex dividendestimated delivery dateelectronic data interchangeeffective date of changeElectronic

16、 Data ProcessingExchange Fundexport financeelectronic funds transferExport-Import Bankequivalent mean investment periodend-of month payment enclosedenclosureendorsemententeredeffective on or aboutevery other dayend of monthend of seasonend of yearearliest possible dateexport promissory noteearnings

17、price ratio扣除利息和税金前收益电子经纪服务系统税前盈利错误更正出口信贷无息票例如出口信贷机构出口信用担保出口信用保险出口信贷再融资估计竣工时间无红利、除息、股利除外预计交割日电子数据交换有效更改日期电子数据自理外汇基金出口融资电子资金转帐进出口银行等值平均投资期月末付款欧洲货币体系附件背书登记人大约在.生效每隔一日月底季末年终最早可能日期出口汇票收益价格比率EPSEPVIEq.ERMERSESOPEst.et seq.ETLTETSex cp.ex div.ex.;excl.Exs.Extd.缩写Ff.F. F.A.f.a.c.F.B.F.C.F.I.TF.O.C.F.P.earn

18、ings per shareexcess present value indexequivalentexchange rate mechanismExport Refinance SchemeEmployee Stock Ownership Planestateet sequentequal to or less thanestimated time of sailingexch exchangeexclusiveexpenseextenddealt in flatfollowing （page）face amountfixed assetsfast as canforeign bill of

19、 exchangefixed capitalfixed chargesfuture contract free of chargefully paid每股收益额、每股平均收益，每股盈利额超现值指数等值汇率机制出口再融资计划职工持股计划财产、遗产以下等于或少于预计启航时间无股息汇兑、况换另外、不在内费用展期无息交易的接下页票面金额固定资产尽快外国汇票固定资本固定费用远期合同免交所得税免费付讫外汇国际会计协会会员财务会计标准委员会固定资产转移特许会计师学会会员F.X., FE, FOREX foreign exchangeFellow of the Association ofFAIAIntern

20、ational AccountantsFinancial Accounting StandardsFASBBoardsFATfixed asset transferFellow of the Institute of CharteredFCAAccountantsFCGFCRfd.foreign currency guarantee外币担保货运代理行收据资金定率递减余额折旧法远期外汇免所得税金融机构买方信贷险先进先出法资信状况财务报表财政年度以下项目不可获得自由进出金融租赁担保无利息对折、页码财务经营综合报告转递期货和期权交易所已全付的远期利率协议浮动利率存单免费事例固定利率出口融资期货、远期

21、合约运费运费待付运费及酬金运费已付最后结算期货、将来面值合理价值法远期合约外汇经纪人forwarders cargo receiptfundfixed rate on decling balanceFDB methodFEfuture exchange financial institution buyer creditFIBCpolicyFIFOfirst in, first outfin. stadg.（stndg.） financial standingfin. stat. （F/S）fin.yr.FINAFIOFLGflt.fo.FOCUSford., fwdFOXFPFRAFRCDF

22、REFfrt.Frt.Frt. fwdfrt.& grat.Frt.ppdFSfut.FVFVAFWDFX brokerfinancial statementfinancial yearfollowing items not availablefree in and outfinance lease guaranteeflatfolioFinancial and Operations CombinedUniform Single Reportforward; forwardedFutures and Options Exchangefully paidforward rate agreemen

23、tfloating rate certificate of depositfree case no charge for casefixed rate export financeforwardfreightfreight forwardfreight and gratuityfreight prepaidfinal settlementfuturesface valuefair value accountingforward （exchange） contractforeign exchange brokerfxdFXRNFYfy. pd.FYI缩写GAGAAPGAASGJGLGMPGPGRGSGTMGTWH. in D. HCAHIBORhifoHIRCSHondI&AI.B.B.I.B.O.F.I.R.I/FI/TIASIBBRIBNRfixed固定的fixed r