财务缩写.doc

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. 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 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 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 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 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 Average 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 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 Image 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 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 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 Receivable 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 Added 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 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 全球存托凭证GNP Gross National Product 国民生产毛额GPM Gross Profit Margin 销货毛利GR. Growth 成长GSM Global system for Mobile 泛欧式行动电话GUI Graphical User Interface 使用者图形接口GUI Government Uniform Invoice 统一发票HA Home Automation 家庭自动化HDTV High Definition TV 高画质电视HQ Headquarter 企业总部HR Human Resource 人力资源HRD Human Resource Department 人力资源部HTML Hypertext Markup Language 超文件炼结语文IAT Income After Tax (Net Income) 税后净利IBIT Income Before Interest & Tax 减除所得税及利息费用前之纯益IBT Income Before Tax 税前净利IDL Indirect Labor 间接人工IDP Integrated Data Processing System 数据处理系统IFIR Initial Field Incident Rate 起始不良率IMF International Montary Fund 国际货币基金IMP Indirect Material Purchasing 间接材料(系统)IMS Information Management System 信息管理系统Inv. Inventory 存货IOU I Owe You = CP 商业本票IP Internet Protocol 网络通讯协议IPO Initial Public Offering 首次公开发行IRR Internal Rate of Return 内部报酬率IR/PTR Infrared, Photo Transistors 红外线发光二极管IRS Internal Reserve Service 美国国税局I/S Income Statement 损益表IS&S Information System & Service 信息系统服务ISDN Integrated Services Digital Network 整合数字服务网络ISP Internet Service Provider 网络服务供货商IT Information Technology 信息科技ITD Inventory Turnover Days 存货周转天数JIT Just in Time 实时管理KPI Key Performance Indicator 主要绩效指标L/C Letter of Credit 信用状LAMP LED Lamp 指示灯LAN Local Area Network 局域网络LBO Leverage Buyout LCD 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 Emitting 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 Change 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MRP Material Requirements Planning 物料需求计划MRPII Manufacturing Resource Planning 制造资源计划MTH Monthly 每月MTL Material 材料MVT Manufacturing Verification Test 制造验证试验N/D Numeric Display 数字显示器N/P Notes Payable 应付票据N/R Notes Receivable 应收票据NAFTA North 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NPPR 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/H Overhead 制造费用O/I Other Income 营业外收入O/T Over time 加班OA Office Automation 办公室自动化OAY Overall Yield 全线良率OBU Off-shore Banking Unit 境外金融单位ODM Original Design Manufacturing 代设计(设计技术与原厂相同) OEM Original Equipment Manufacturing 代工OHRP Organization Human Resource Planing OI Operating Income 营业净利OP Organization Profit 组织利润OPP OPTO Product OPD OPTO Device ORG Organization 组织OTB Operation Transfer Billing 产质(UTS*U/P)OTP Operation Transfer Price 内部转拨价P&L Profit & Loss 损益P.D.C.A. Plan, Do, Check, Action P.O. Purchase Order 采购单P/C Photocoupler 光耦合器P/E Price Earning Ratio 本益比P/R Purchase Request 请购单PA Process Automation 制程自动化PA Performance Assessment 绩效考评PAT Profit After Tax 税后净利PBX Private Branch Exchange 电话交换机PDA Personal Digital Analyzer 个人数字处理器PDP Plasma Display Panel 电浆显示板PEN Penetration 渗透率PLC Product Life Cycle 产品生命周期PLS Personnel Management System 人事管理体系PMS Production & Management System 生产制造管理体系PPH Piece Per Hour 每小时产量PPM Parts per Million 每百万中不良率(质量指针)PP&E Plant, Property, and Equipment 固定资产PTT Prototype Verification Test 原型机验证试验QBR Quarterly Business Review 每季营运评估QCC Quality Control Circle 品管圈QCN Quality Control Change Notice 品管规格变更单QLS Quality Management System 质量管理体系QMU Quality Management Unit 质量管理单位QRA Quality, Reliability & Assurance 品管R. GP Realized Gross Profit 已实现销货毛利R/M Receiver Module 光电接收器RDR Research & Design Program Request 新产品开发需求单RM Raw Materials 原料REPO Repurchase Agreement 附买回协定RFC Request For Change 变更申请RMA Returned Merchandise Authorization 退货授权RML Returned Merchandise List 退货清单ROA Return on Assets 资产报酬率ROE Return on Equity 股东权益报酬率ROI Return on Investment 投资报酬率ROM Read-only Memory 只读存储器RONA Return on Net Assets 净资产报酬率ROS Return on Sales 毛利率R&D Research & Development 研究与发展S.O. Sales Order 销售订单SBU Strategic Business Unit 策略事业单位SCM Suply Chain Management 供应炼管理SCP Supply Chain Planning SEC Security Exchange Commission 证管会SEMI Semi Finished Goods 半成品SG&A Selling, Federal & Administrative Expense 销管费用SMT Surface Mount Technology 表面黏着技术SMD Surfact Mount Device 表面黏着产品SOP Standard Operation Procedure 标准作业程序SPO Seasonal Public Offering 公开现金增资SPS Switching Mode Power Supply 交换式电源供应器SPV Special Purpose Vehicle SR 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 Financial Telecommunciations 环球银行财务电信协会SWR Special Work Request 特殊工作委任单T/O Turn Over 周转T/T Telegraphic Transfer 电汇TA Total Automation 全面自动化TAM Total Available Market TECN Temporary Engineering Change Notice 工程规格暂行变更单TFT-LCD Thin Film Transi