财务会计英语缩写语.docx

1、财务会计英语缩写语财务会计英语缩写语缩写 英文全称 中文A accepted 承兑 A&C addenda and corrigenda 补遗和勘误 actual cash value 实际现金价值 ., a/d after date 开票后、出票后 a/c no. account number 帐户编号、帐号 a/c, A/C account current 往来帐户、活期存款帐户 a/c, A/C, Acct. account 帐户、帐目 A/CS Pay. accounts payable 应付帐款 A/P account paid 已付账款 A/P account payable 应付

2、帐款 A/P accounting period 会计期间 A/P advise and pay 付款通知 A/R at the rate of 以比例 A/R, A/CS Rec. accounts receivable 应收帐款 A/S, a/s after sight 见票即付 A/S，acc/s account sales 承销帐、承销清单，售货清单 abs. abstract 摘要Acc. acceptance 往来帐户Acc., Acpt. acceptance or accepted 承兑 accrued interest 应计利息 Acct. accountant 会计师、会计

3、员 Acct. accounting 会计、会计学 . account number 帐户编号、帐号 . account title 帐户名称、会计科目 ACT advance corporation tax 预扣公司税 ., A/V ad valorem to (according value) 从价 ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款 AJE adjusting journal entries 调整分录 Amt. amount 金额、总数 Ann. annuity 年金 ATC average tot

4、al cost 平均总成本 ATM at the money 仅付成本钱 ATM Automatic Teller Machine 自动取款机（柜员机） Aud. auditor 审计员、审计师 Av. average 平均值 B share B share B 股 b&b bed & breakfast 住宿费和早餐费 . bearer bond 不记名债券 ., B/B bill book 出纳簿 . bank clearing 银行清算 . blind copy 密送的副本 both dates inclusive 包括头尾两天., B/E bill of exchange 汇票 .,

5、B/L bill of lading 提货单 bill of materials 用料清单 balance of payments 收支差额 ., B/P bills payable 应付票据 bank post bill 银行汇票., B/R, . bills receivable 应收票据 ., .，BS, B/Sbalance sheet 资产负债表 bank telegraphic transfer 银行电汇B/B bill bought 买入票据、买入汇票 B/C bills for collection 托收汇票 B/D bank draft 银行汇票 B/D bills disc

6、ounted 已贴现票据 b/d brought down 转下页 B/E bill of entry 报关单 b/f brought forward 承前 B/L bill of lading 提货单B/L original bill of lading original 提货单正本B/R bank rate 银行贴现率B/S bill of sales 卖据、出货单 BA bank acceptance 银行承兑汇票 bal. balance 余额、差额 banky. bankruptcy 破产、倒闭 BC buyer credit 买方信贷 Bd. bond 债券BEP breakeve

7、n point 保本点、盈亏临界点 Bfcy. Beneficiary 受益人 bit binary digit 两位数 Bk. bank 银行 Bk. bank book 银行帐簿Bk. book 帐册 BN bank note 钞票 BO buyers option 买者选择交割期的远期合同BOM beginning of month 月初 BOT balance of trade 贸易余额 BOY beginning of year 年初 BR bank rate 银行贴现率 Brok. broker or brokerage 经纪人或经纪人佣金 BV book value 票面价值 C

8、 cash; coupon; currency 现金、息票、通货 c.,Cts. cents 分 . chartered accountant， chief accountant 特许会计师、主任（主管）会计师. commercial agent 商业代理、代理商 cash against document 交单付款，凭单付现cost accounting standards 成本会计标准 . cash book 现金簿., . cash book 现金簿 . contra credit 贷方对销 . cashiers check 银行本票 . cum dividend 附股息报关单. cle

9、aring house 票据交换所 . custom house 海关 comprehensive income tax 综合所得税 . call loan 短期拆放 certified management accountant 注册管理会计师 ., C/O cash order 现金汇票、现金订货 cash on delivery 货到付款，交货付现 Certified Public Accountant 注册公共会计师 Certified Public Accountant 注册会计师. capital stock 股本 Cost Volume Profit analysis 本-量-利

10、分析 cash with order 订货付款，随订单付现C/A capital account 资本帐户 C/A current account 往来帐C/A current assets 流动资产 c/d carried down 过次页、结转下期 c/f carry forward 过次页、结转 C/I certificate of insurance 保险凭证 C/L current liabilities 流动负债 c/o carried over 结转后期 can. cancelled 注销 cap. capital 资本 CAPM capital asset pricing mo

11、de 固定资产计价模式 CBD cash before delivery 先付款后交货 CD certificate of deposit 存单 CG capital gain 资本利得 CG capital goods 生产资料、资本货物 Chgs charges 费用Chq. cheque 支票 CIA certified internal auditor 注册内部审计员 Ck. check 支票 CML capital market line 资本市场线性 CMO Collateralized Mortgage Obligations 担保抵押贷款债务 CMV current marke

12、t value 现时市场价值 CN consignment note 铁路运单 CN credit note 贷方通知书 COBOL Common Business Oriented Language 通用商业语言 Col. column 帐栏 Coll. collateral 担保、抵押物 Coll. collection 托收 Com. comm. commission 佣金 conv, cv, cvt convertible 可转换的、可兑换的 Cor. corpus 本金 CP commercial paper 商业票据 CPM cost per thousand 每一千个为单位的成本

13、 Cps. coupons 息票 CR cash receipts 现金收入 CR current rate 当日汇率、现行汇率 Cr. Credit, creditor 贷记、贷方CS convertible securities 可转换证券 CT cable transfer 电汇 CT corporate treasurer 公司财务主管 ctge cartage 货运费、搬运费、车费 CTT capital transfer tax 资本转移税 cur curr current 本月、当月 CV convertible security 可转换债券 CVD countervailing

14、 duties 反倾销税 CY calendar year 日历年 Cy. currency 货币缩写 英文全称 中文D degree; draft 度、汇票 . debit advice 欠款报单 day book 日记帐、流水帐 discounted cash flow method 现金流量贴现法 ., D/D demand draft 即期汇票 , ., .dead freight 空舱费 days of grace 宽限日数 ., DR discount rate 贴现率、折扣率 d/a days after acceptance 承兑后.日（付款） D/A deposit acco

15、unt 存款帐户 D/A document against acceptance 承兑交单 D/D documentary draft 跟单汇票 D/D Demand Draft 票汇D/d; d/d days after date 出票后.日(付款) D/N debit note 清单D/O delivery order 发货单 D/P documents against payment 付款交单D/R. deposit receipt 存款收条D/W dock warrant 码头仓单DB method declining balance (depreciation) method 递减余

16、额折旧法 Dd. delivered 交付DDB method double declining balance (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; dished dishonored 不名誉、拒付 Div. dividend; division 红利div.; d

17、ivd dividend 红利、股息 DL direct loan 直接贷款 DLD deadline date 最后时限 Dls, Dol(s); dollars 元 DN date number 日期号 DN, D/N debit note 借记通知单 DNR do not reduce 不减少 Do, dto. ditto 同上、同前 Doc(s) documents 凭证、单据、文件 Doc. code document code 凭证（单据）编号 doc. att. documents attached 附单据、附件 Dols. dollars 美元DOR date of reque

18、st 要求日 DP, D/P document against payment 交单付款 Dr debtor 债务人 DR deposit receipt 存单、存款收据 Dr debit 借记、借方 Dr drawer 借方 DS, d/s days after sight(days sight) 见票后.日(付款)Ds, ds days 日 DTC deposit taking company 接受存款公司 DTC Deposit Trust Company 储蓄信托公司 Dup, dupl duple, duplicate 副本 DVP delivery versus payment 付

19、款交货 Dy, d/y day; delivery 日、交货 dz dozen 一打 E exchange; export 交易所、输出 E&. errors and omissions excepted 如有错漏，可加更正 except as otherwise noted 除非另有说明 . ex dividend 股息除外., . errors excepted 如有错误，可加更正 excess profit tax 超额利润税 Ea.each 每Ea.earning assets 盈利资产,有收益的资产EAT earnings after tax 税后收益 EB ex budgetary

20、 预算外 EBIT earnings before interest and income tax 税前收益EBIT earnings before interest and tax 扣除利息和税金前收益 EBS Electronic Broking Service 电子经纪服务系统 EBT earning before taxation 税前盈利 EC error corrected 错误更正 EC export credit 出口信贷 Ec. ex coupon 无息票 Ec. example causa 例如 ECA export credit agency 出口信贷机构 ECG Exp

21、ort Credit Guarantee 出口信用担保 ECI export credit insurance 出口信用保险 ECR export credit refinancing 出口信贷再融资 ECT estimated completion time 估计竣工时间 ED ex dividend 无红利、除息、股利除外 EDD estimated delivery date 预计交割日 EDI electronic data interchange 电子数据交换 EDOC effective date of change 有效更改日期 EDP Electronic Data Proce

22、ssing 电子数据自理 EF Exchange Fund 外汇基金 EF export finance 出口融资 EFT electronic funds transfer 电子资金转帐 EIB Export-Import Bank 进出口银行 EMIP equivalent mean investment period 等值平均投资期 EMP end-of month payment 月末付款 EMS European Monetary System 欧洲货币体系 encd. enclosed 附件 encl(s). enclosure 附件 End., end. endorsement

23、背书 Entd. entered 登记人 EOA effective on or about 大约在.生效 EOD every other day 每隔一日 EOM end of month 月底 EOS end of season 季末 EOY end of year 年终 EPD earliest possible date 最早可能日期 EPN export promissory note 出口汇票 EPR earnings price ratio 收益价格比率 EPS earnings per share 每股收益额、每股平均收益，每股盈利额EPVI excess present va

24、lue index 超现值指数 Eq. equivalent 等值ERM exchange rate mechanism 汇率机制 ERS Export Refinance Scheme 出口再融资计划 ESOP Employee Stock Ownership Plan 职工持股计划 Est. estate 财产、遗产 et seq. et sequent 以下 ETLT equal to or less than 等于或少于 ETS estimated time of sailing 预计启航时间 ex cp. ex coupon 无息票 ex div. ex dividend 无股息 e

25、x.; exch exchange 汇兑、况换 excl. exclusive 另外、不在内 Exs. expense 费用Extd. extend 展期 F dealt in flat 无息交易的 f. following (page) 接下页 F. A. face amount 票面金额 . fixed assets 固定资产 fast as can 尽快 foreign bill of exchange 外国汇票. fixed capital 固定资本 . fixed charges 固定费用 . future contract 远期合同 free of income tax 免交所得税

26、 free of charge 免费 . fully paid 付讫., FE, FOREX foreign exchange 外汇 FAIA Fellow of the Association of International Accountants 国际会计协会会员 FASB Financial Accounting Standards Boards 财务会计标准委员会 FAT fixed asset transfer 固定资产转移 FCA Fellow of the Institute of Chartered Accountants 特许会计师学会会员 FCG foreign currency guarantee 外币担保 FCR forwarders cargo receipt 货运代理行收据 fd. fund 资金 FDB method fixed rate on declining balance method 定率递减余额折旧法 FE future exchange 远期外汇 . free of income tax 免所得税FIBC financial institution buyer credit policy 金融机构买方信贷险 FIFO first in, first out 先进先出法 fin.