财务账单缩写.docx

1、财务账单缩写Abbreviation 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 Automated Clearinghouse 自动票据交换所ACH. % Achievement Ratio 达标率ACT Actual 实际ACTG Accounting 会计ADJ. Adjust

2、ment 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 Handling 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 A

3、verage 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 Business 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

4、 Corporate Bond 公司债BPCS Business Production Control System BPR Business Process Re-engineering 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C.A.P.D. 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 A

5、verage Growth Rate 平均复合成长率CAM Computer Aided Manufacturing 计算机辅助制造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

6、 Complained Report 客户抱怨报告表CEM Contract 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 Im

7、age 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CPI Consumer Price Index 消费者

8、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 Configure To Order 顾客化生产CUM Cumulative 累积CWQC Company Wide Q

9、uality 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

10、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 Arrival 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 Re

11、ceivable Outstanding 应收帐款周转天数DRP Distribution Requirements Planning DSTN Double-layer Super Twist Nematic DVD Digital Versatile Disk 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

12、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 Processing 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 Add

13、ed 经济附加价值EVT Engineering Verification Test 工程验证试验Exp. Expenses 费用F/G Finished 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 Failure Mode & Effect Analysis 失效模式效应分析FMS Flexi