财务缩写.docx

1、财务缩写For personal use only in study and research; not for commercial useAbbreviation ? Full Name ? 中译AC ? Alternating Current ? 交流电A/C ? Account ? ? 科目A/P ? Accounts Payable ? 应付帐款A/R ? Accounts Receivable ? 应收帐款ABC ? Activity Based Costing ? 作业制成本会计ABM ? Activity Based Management ? 作业制成本管理ACH ? Auto

2、mated Clearinghouse ? 自动票据交换所ACH. % ? Achievement Ratio ? 达标率ACT ? Actual ? 实际ACTG ? Accounting ? 会计ADJ. ? Adjustment ? 调整ADM ? Adminstration ? 管理ADR ? American Depositary Receipt ? 美国存托凭证AES ? Asset & Equipment Management System ? 资产设备管理体系AF ? Annual Forecast ? 年度预测AMH ? Automation Material Handlin

3、g ? 自动物料处理AMT ? Amount ? 金额/数量ASP ? Average Selling Price ? 平均售价ASSY ? Assembly Product ? 组合产品ATM ? Automatic Teller Machine ? 自动柜员机AVG ? Average ? 平均AUP ? Average Unit Price ? 平均售价B/L ? Back Light ? 背景光源B/L ? Bill of Lading ? 提单B/S ? Balance Sheet ? 资产负债表BA ? Bankers Acceptance ? 银行承兑汇票BCR ? Busine

4、ss Card Reader ? 名片阅读机BEP ? Break Even Point ? 损益两平点BIOS ? Basic Input/output System ? 基本输出入系统BNS ? Business Management System ? 经营管理体系BOD ? Board of Director ? 董事会BOM ? Bill of Material ? 材料用量清单Bond ? Corporate Bond ? 公司债BPCS ? Business Production Control System ? BPR ? Business Process Re-engineer

5、ing ? 企业流程改造BTO ? Build To Order ? 接单后生产BU ? Business Unit ? 事业部BUD ? Budget ? 预算 ? Check, Action, Plan, Do ? C/D ? Clock Display ? 时钟显示器CAD ? Computer Aided Design ? 计算机辅助设计CAE ? Computer Aided Engineering ? 计算机辅助工程CAGR ? Compound Average Growth Rate ? 平均复合成长率CAM ? Computer Aided Manufacturing ? 计算

6、机辅助制造CAPM ? 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 ? 可转换公司债CBC ? Central Bank of China ? 台湾中央银行CCAR ? Customer Complained Analysis Report ? 客户抱怨分析报告表CCC ? Cash Conversion Cycle ? CCR ? Customer Complained Report ? 客户抱怨报告表CEM ? C

7、ontract Electronic Manfacture ? CEO ? Chief Executive Officer ? 执行长CFO ? Chief Financial Officer ? 财务长CIF ? Cost, Insurance & Freight ? 运费、保险费在内条件CIM ? Computer Integrated Manufacturing System ? 计算机整合制造系统CIO ? Chief Information Officer ? 信息长CIS ? Corporate Identity System ? 企业识别系统CIS ? Contact Image

8、 Sensor ? 接触式影像传感器CHIPS ? Cleaning House Interbank Payment System ? 纽约票据交换所银行间支付制度CM ? Contribution Margin ? 边际贡献CMOS ? Complementary Metal-oxide Semiconductor ? 互补金属氧化半导体COD ? Cash On Delivery ? 交货付现COGS ? Cost of Goods Sold ? 销货成本CP ? Commercial Paper ? 商业本票CPA ? Certified Public Accountant ? 会计师C

9、PI ? 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 ? Customer Specification Copy ? 客户规格书CSCN ? Customer Specification Change Notice ? 客户规格变更通知单CTO ? Con

10、figure 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/G ? Down Grade ? 次级品D/O ? Delivery Order ? 送货单D/P ? Documents against Payment ? 付款交单DC ? Direct Current ? 直流电DCN ? Design Change Notice ? 设

11、计变更单DCF ? Discounted Cash Flow ? 折现后之现金流量Dept. ? Department ? 部DF ? Delivered Forward ? 远期外汇DIF ? Difference ? 差异DIS ? Interactive Integrated System ? 交谈整合系统DIV. ? Division ? 处DJIA ? Dow Jones Industry Average ? 道琼工业指数DL ? Direct Labor ? 直接人工DOA ? Delegation of Authorization ? 核决权限DOA ? Death on Arr

12、ival ? DOH ? Days On Hand ? DPO ? Days on Payable Outstanding ? 应付帐款周转天数DPPM ? Defect Parts Per Million ? DPS ? Dividend per share ? 每股股利DRO ? Days on Receivable Outstanding ? 应收帐款周转天数DRP ? Distribution Requirements Planning ? DSTN ? Double-layer Super Twist Nematic ? DVD ? Digital Versatile Disk ?

13、数位激光视盘片DVT ? Design Verification Test ? 设计验证试验EA ? Engineering Automation ? 工程自动化EB ? Electronic Bank ? 电子银行ECB ? European Central Bank ? 欧洲中央银行ECB ? European Convertible Bond ? 欧洲美元可转换公司债ECN ? Engineering Change Notice ? 工程规格变更单EDI ? Electronic Document Interchange ? 电子文件交换系统EDP ? Electronic Data P

14、rocessing ? 电子数据处理EIS ? Executive Information System ? 主管决策系统EPS ? Earnings per (Common) Share ? (普通股)每股盈余ERP ? Enterprise Resource Planning ? 企业资源规划ESOP ? Employee Stock Option Plan ? 员工股票分红计划EVA ? Economic Value Added ? 经济附加价值EVT ? Engineering Verification Test ? 工程验证试验Exp. ? Expenses ? 费用F/G ? Fi

15、nished Goods ? 制成品FA ? Factory Automation ? 工厂自动化FAS ? Flexible 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FCP ? Foreign Currency Purchasing ? 外购(系统)FCST ? Forecast ? 预测FED ? Federal Reserve Board ? 美国联邦准备局FIN ? Finance ? 财务管理体系FMEA ? Failu

16、re Mode & Effect Analysis ? 失效模式效应分析FMS ? Flexible Manufacturing System ? 弹性制造系统FNS ? Financial Management System ? 财务管理体系FOB ? Free On Board ? 船上交货价格条件FOC ? Free of Charge ? 免费FOMC ? Federal Open Market Committee ? 美国联邦公开市场操作委员会FRN ? Floating Rate Notes ? 浮动利率债券FX ? Foreign 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GDP ? Gross Domestic Product ? 国内生产毛额GDR ? Global Depositary Receipt ? 全球存