会计用语缩写

1、缩写英文全称中文Aaccepted承兑A&Caddenda and corrigenda补遗和勘误A.C.Vactual cash value实际现金价值a.d., a/dafter date开票后、出票后a/c no.account number帐户编号、帐号a/c, A/Caccount 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/Paccount paid已付账款A/Paccount payable应付帐款A/Paccounting period会计期间A/Padvise

2、and pay付款通知A/Rat the rate of以比例A/R, A/CS Rec.accounts receivable应收帐款A/S, a/safter sight见票即付A/S，acc/saccount 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Accrd.Intaccrued interest应计利息Acct.accountant会计师、会计员Acct.accounting会计、会计学Acct.No.account number帐户编号、帐号Acct.T

3、it.account title帐户名称、会计科目ACTadvance corporation tax预扣公司税ad.val., A/Vad valorem to (according value)从价ADRSasset depreciation range system固定资产分组折旧法Adv.advance预付款AJEadjusting journal entries调整分录Amt.amount金额、总数Ann.annuity年金ATCaverage total cost平均总成本ATMat the money仅付成本钱ATMAutomatic Teller Machine自动取款机（柜员

4、机）Aud.auditor审计员、审计师Av.average平均值缩写英文全称中文B shareB shareB股b&bbed & breakfast住宿费和早餐费b.b.bearer bond不记名债券B.B., B/Bbill book出纳簿B.C.bank clearing银行清算b.c.blind copy密送的副本b.d.i.both dates inclusive包括头尾两天b.e., B/Ebill of exchange汇票b.l., B/Lbill of lading提货单b.o.m.bill of materials用料清单b.o.p.balance of

5、payments收支差额b.p., B/Pbills payable应付票据B.P.Bbank post bill银行汇票b.r., B/R, B.rec.bills receivable应收票据b.s., B.S.，BS, B/Sbalance sheet资产负债表B.T.T.bank telegraphic transfer银行电汇B/Bbill bought买入票据、买入汇票B/Cbills for collection托收汇票B/Dbank draft银行汇票B/Dbills discounted已贴现票据b/dbrought down转下页B/Ebill of entry报关单b/f

6、brought forward承前B/Lbill of lading提货单B/L originalbill of lading original提货单正本B/Rbank rate银行贴现率B/Sbill of sales卖据、出货单BAbank acceptance银行承兑汇票bal.balance余额、差额banky.bankruptcy破产、倒闭BCbuyer credit买方信贷Bd.bond债券BEPbreakeven point保本点、盈亏临界点Bfcy.Beneficiary受益人bitbinary digit两位数Bk.bank银行Bk.bank book银行帐簿Bk.book帐

7、册BNbank note钞票BObuyer's option买者选择交割期的远期合同BOMbeginning of month月初BOTbalance of trade贸易余额BOYbeginning of year年初BRbank rate银行贴现率Brok.broker or brokerage经纪人或经纪人佣金BVbook value票面价值缩写英文全称中文Ccash; coupon; currency现金、息票、通货c.,Cts.cents分C.A.chartered accountant， chief accountant特许会计师、主任（主管）会计师C.A.commerci

8、al agent商业代理、代理商C.A.Dcash against document交单付款，凭单付现C.A.S.cost accounting standards成本会计标准C.B.cash book现金簿c.b., C.B.cash book现金簿C.C.contra credit贷方对销C.C.cashier's check银行本票C.d.cum dividend附股息报关单C.H.clearing house票据交换所C.H.custom house海关C.I.T.comprehensive income tax综合所得税C.L.call loan短期拆放C.M.A.certi

9、fied management accountant注册管理会计师C.O., C/Ocash order现金汇票、现金订货c.o.d, C.O.D.cash on delivery货到付款，交货付现C.P.ACertified Public Accountant注册公共会计师C.P.A.Certified Public Accountant注册会计师C.S.capital stock股本C.V.P. analysisCost Volume Profit analysis本-量-利分析C.W.O.cash with order订货付款，随订单付现C/Acapital account资本帐户C/A

10、current account往来帐C/Acurrent assets流动资产c/dcarried down过次页、结转下期c/fcarry forward过次页、结转C/Icertificate of insurance保险凭证C/Lcurrent liabilities流动负债c/ocarried over结转后期can.cancelled注销cap.capital资本CAPMcapital asset pricing mode固定资产计价模式CBDcash before delivery先付款后交货CDcertificate of deposit存单CGcapital gain资本利得C

11、Gcapital goods生产资料、资本货物Chgscharges费用Chq.cheque支票CIAcertified internal auditor注册内部审计员Ck.check支票CMLcapital market line资本市场线性CMOCollateralized Mortgage Obligations担保抵押贷款债务CMVcurrent market value现时市场价值CNconsignment note铁路运单CNcredit note贷方通知书COBOLCommon Business Oriented Language通用商业语言Col.column帐栏Coll.co

12、llateral担保、抵押物Coll.collection托收Com. mission佣金conv, cv, cvtconvertible可转换的、可兑换的Cor.corpus本金CPcommercial paper商业票据CPMcost per thousand每一千个为单位的成本Cps.coupons息票CRcash receipts现金收入CRcurrent rate当日汇率、现行汇率Cr.Credit, creditor贷记、贷方CSconvertible securities可转换证券CTcable transfer电汇CTcorporate treasurer公司财

13、务主管ctgecartage货运费、搬运费、车费CTTcapital transfer tax资本转移税cur currcurrent本月、当月CVconvertible security可转换债券CVDcountervailing duties反倾销税CYcalendar year日历年Cy.currency货币缩写英文全称中文Ddegree; draft度、汇票D.A.debit advice欠款报单D.Bday book日记帐、流水帐D.C.F. methoddiscounted cash flow method现金流量贴现法D.D., D/Ddemand draft即期汇票d.f, D

14、.F., d.frt.dead freight空舱费D.O.G.days of grace宽限日数D.R., DRdiscount rate贴现率、折扣率d/adays after acceptance承兑后.日（付款）D/Adeposit account存款帐户D/Adocument against acceptance承兑交单D/Ddocumentary draft跟单汇票D/DDemand Draft票汇D/d; d/ddays after date出票后.日(付款)D/Ndebit note清单D/Odelivery order发货单D/Pdocuments against payme

15、nt付款交单D/R.deposit receipt存款收条D/Wdock warrant码头仓单DB methoddeclining balance (depreciation) method递减余额折旧法Dd.delivered交付DDB methoddouble 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.discou

16、nt折扣、贴现dish'd;dished dishonored不名誉、拒付Div.dividend; division红利div.;divd dividend红利、股息DLdirect loan直接贷款DLDdeadline date最后时限Dls, Dol(s);dollars元DNdate number日期号DN, D/Ndebit note借记通知单DNRdo not reduce不减少Do, dto.ditto同上、同前Doc(s)documents凭证、单据、文件Doc. codedocument code凭证（单据）编号doc. att.documents attached

17、附单据、附件Dols.dollars美元DORdate of request要求日DP, D/Pdocument against payment交单付款Drdebtor债务人DRdeposit receipt存单、存款收据Drdebit借记、借方Drdrawer借方DS, d/sdays after sight(days' sight)见票后.日(付款)Ds, d'sdays日DTCdeposit taking company接受存款公司DTCDeposit Trust Company储蓄信托公司Dup, duplduple, duplicate副本DVPdelivery ve

18、rsus payment付款交货Dy, d/yday; delivery日、交货dzdozen一打缩写英文全称中文Eexchange; export交易所、输出E&O.E.errors and omissions excepted如有错漏，可加更正e.a.o.n.except as otherwise noted除非另有说明E.D.ex dividend股息除外E.E., e.e.errors excepted如有错误，可加更正E.P.Texcess profit tax超额利润税Ea.each每Ea.earning assets盈利资产,有收益的资产EATearnings after

19、 tax税后收益EBex budgetary预算外EBITearnings before interest and income tax税前收益EBITearnings before interest and tax扣除利息和税金前收益EBSElectronic Broking Service电子经纪服务系统EBTearning before taxation税前盈利ECerror corrected错误更正ECexport credit出口信贷Ec.ex coupon无息票Ec.example causa例如ECAexport credit agency出口信贷机构ECGExport Cre

20、dit Guarantee出口信用担保ECIexport credit insurance出口信用保险ECRexport credit refinancing出口信贷再融资ECTestimated completion time估计竣工时间EDex dividend无红利、除息、股利除外EDDestimated delivery date预计交割日EDIelectronic data interchange电子数据交换EDOCeffective date of change有效更改日期EDPElectronic Data Processing电子数据自理EFExchange Fund外汇基金E

21、Fexport finance出口融资EFTelectronic funds transfer电子资金转帐EIBExport-Import Bank进出口银行EMIPequivalent mean investment period等值平均投资期EMPend-of month payment月末付款EMSEuropean Monetary System欧洲货币体系encd.enclosed附件encl(s).enclosure附件End., end.endorsement背书Entd.entered登记人EOAeffective on or about大约在.生效EODevery other

22、day每隔一日EOMend of month月底EOSend of season季末EOYend of year年终EPDearliest possible date最早可能日期EPNexport promissory note出口汇票EPRearnings price ratio收益价格比率EPSearnings per share每股收益额、每股平均收益，每股盈利额EPVIexcess present value index超现值指数Eq.equivalent等值ERMexchange rate mechanism汇率机制ERSExport Refinance Scheme出口再融资计划E

23、SOPEmployee Stock Ownership Plan职工持股计划Est.estate财产、遗产et seq.et sequent以下ETLTequal to or less than等于或少于ETSestimated time of sailing预计启航时间ex cp.ex coupon无息票ex div.ex dividend无股息ex.;exch exchange汇兑、况换excl.exclusive另外、不在内Exs.expense费用Extd.extend展期缩写英文全称中文Fdealt in flat无息交易的f.following (page)接下页F. A.face

24、 amount票面金额F.A.fixed assets固定资产f.a.c.fast as can尽快F.B.E.foreign bill of exchange外国汇票F.C.fixed capital固定资本F.C.fixed charges固定费用F.C.future contract远期合同F.I.Tfree of income tax免交所得税F.O.C.free of charge免费F.P.fully paid付讫F.X., FE, FOREXforeign exchange外汇FAIAFellow of the Association of International Accou

25、ntants国际会计协会会员FASBFinancial Accounting Standards Boards财务会计标准委员会FATfixed asset transfer固定资产转移FCAFellow of the Institute of Chartered Accountants特许会计师学会会员FCGforeign currency guarantee外币担保FCRforwarder's cargo receipt货运代理行收据fd.fund资金FDB methodfixed rate on declining balance method定率递减余额折旧法FEfuture

26、exchange远期外汇Fi.t.free of income tax免所得税FIBCfinancial institution buyer credit policy金融机构买方信贷险FIFOfirst in, first out先进先出法fin. stadg.(stndg.)financial standing资信状况fin. stat. (F/S)financial statement财务报表fin.yr.financial year财政年度FINAfollowing items not available以下项目不可获得FIOfree in and out自由进出FLGfinance

27、lease guarantee金融租赁担保flt.flat无利息fo.folio对折、页码FOCUSFinancial and Operations Combined Uniform Single Report财务经营综合报告for'd., fwdforward; forwarded转递FOXFutures and Options Exchange期货和期权交易所FPfully paid已全付的FRAforward rate agreement远期利率协议FRCDfloating rate certificate of deposit浮动利率存单free case no charge

28、for case免费事例FREFfixed rate export finance固定利率出口融资frt.forward期货、远期合约Frt.freight运费Frt. fwdfreight forward运费待付frt.& grat.freight and gratuity运费及酬金Frt.ppdfreight prepaid运费已付FSfinal settlement最后结算fut.futures期货、将来FVface value面值FVAfair value accounting合理价值法FWDforward (exchange) contract远期合约FX brokerfor

29、eign exchange broker外汇经纪人fxdfixed固定的FXRNfixed rate note 定息票据FYfiscal year (financial year)财政（务）年度fy. pd.fully paid全部付讫FYIfor your information供您参考缩写英文全称中文GAgo ahead办理、可行GAAPgeneral Accepted Accounting Principles通用会计准则GAASGenerally Accepted Auditing Standard通用审计标准GJgeneral journal普通日记帐GLgeneral ledger

30、总分类帐GMPgraduated payment mortgage递增付款按揭GPgross profit毛利GRgross revenue毛收入GSgross sales销售总额GTMgood this month本月有效GTWgood this week本星期有效缩写英文全称中文H. in D. C.holder in due course正当持票人HCAhistorical cost accounting历史成本会计HIBORHong Kong Interbank Offered Rate香港银行同业拆借利率hifohighest-in, first-out高入先出法HIRCShigh

31、interest rate currencies高利率货币Hon'dhonored如期支付的缩写英文全称中文I&Ainventory and allocations库存和分配I.A.intangible assets无形资产I.B.invoice book发票簿I.B.I.invoice book inward购货发票簿I.B.O.invoice book outward销货发票簿I.F.insufficient fund存款不足I.R.inward remittance汇入款项I/Finsufficient funds存款不足I/Tincome tax所得税IASIntern

32、ational Accounting Standard国际会计标准IBBRinterbank bid rate银行间报价利率IBNRincurred but not reported已发生未报告IBORinter-bank offered rate银行间的拆借利率ICONsindex currency option notes指数货币期权票据ICORincremental capital-output ratio资本-产出增量比IDBindustrial development bond工业发展债券IDCintangible development cost无形开发成本IDRinternati

33、onal depositary receipt国际寄存单据ILCirrevocable letter of credit不可撤销信用证incl.inclusive包括在内incldd.included已包含在内incldg.including包含inl. haulinland haulage内陆运输费用INLOin lieu of代替inst.instant即期、分期付款Instal., instal.installment分期付款Int., erest利息inv., Inv.invoice发票、付款通知inv.doc.,attach.invoice with document

34、attached附提货单的发票Inv't., invt.inventory存货IOUI owe you借据IOVinter-office voucher内部传票IPNindustrial promissory note工业汇票IPOinitial public offering首次发售股票IRInland Revenue国内税收IRAindividual retirement account个人退休金帐户IRAinterest rate agreement利率协议IRRinterest rate risk利率风险IRRinternal rate of return内部收益率irred.

35、irredeemable不可赎回的IRSinterest rate swap利率调期ITinformation technology信息技术ITCinvestment tax credit投资税收抵免IVinvestment value投资价值缩写英文全称中文J., Jour.journal日记帐J.A., J/Ajoint account联合（共管）帐簿J.D.B.journal day-book分类日记帐J.V.journal voucher分录凭单J/Ajoint account共同帐户J/F, j/fjournal folio日记帐页数K.D.knocked down price成交价

36、格缩写英文全称中文L&Dloss and damage损失和损坏L.&D.loans and discounts放款及贴现L., Led.ledger分类帐L.A.liquid assets流动资产l.s.lump sum一次付款总额L/Fledger folio分类帐页数L/Mlist of materials材料清单L/Tlead time交付周期LC，L/Cletter of credit信用证LGletter of guarantee保函Li.liability负债lifo, LIFOlast in,first out后进先出法LIRCslow interest rat

37、e currencies低利率货币LPlinear programming线性规划LRPlimited recourse project有限追索项目LRPFlimited recourse project financing有限追索项目融资LTlong term长期缩写英文全称中文Mmatured bond到期的债券Mmega-百万Mmilli-千分之一mmillion百万M.B.memorandum book备忘录M.D.maturity date到期日M.D.,M/Dmemorandum of deposit存款(放）单M.F.mutual funds共同基金M.M.money marke

38、t货币市场M.O.money order邮汇M/a, MAmy account本人帐户M/Cmarginal credit信贷限额,限界信贷m/cmetallic currency金属货币M/Dmemorandum of deposit存款单M/dmonths after deposit出票后.月M/Pmonths after payment付款后.月M/smonths of sight见票后.月M/Tmail transfer信汇Mat.maturity到期日Max., maxmaximum最大量MBBmortgage-backed bonds抵押支持的债券MBOmanagement by

39、objectives目标管理MCAmutual currency account共同货币帐户MCPmixed credit program混合信贷计划MEImarginal efficiency of investment投资的边际效率mem.memorandum备忘录MERMmultilateral exchange rate model多边汇率模型MFmezzanine financing过渡融资micro one millionth part百万分之一minminimum最低值、最小量MIPmonthly investment plan月度投资计划MLRminimum lending r

40、ate最低贷款利率MLTGmedium-and-long-term guarantee中长期担保MMDAmoney market deposit account货币市场存款帐户MO,M.O.money order汇票mo.month月Mos.months月Mrge.(mtg. )mortgage抵押MRJmaterials requisition journal领料日记帐MRPmonthly report of progress进度月报MTmedium term中期mthlymonthly每月MTNmedium-term note中期票据缩写英文全称中文n.anot available暂缺n.

41、net净值N.A.net assets净资产N.A.non-acceptance不承兑N.B.nota bene注意N.D.net debt净债务n.d.no date无日期n.d.non-delivery未能到达N.E.net earnings净收益n.e.no effects无效n.e.not enough不足N.E.S.not elsewhere specified未另作说明N.G.net gain纯收益N.I.net income净收益N.I.net interest净利息N.L.net loss净损失N.N.no name无签名N.P.notes payable应付票据N.Q.A.n

42、et quick assets速动资产净额N.R.notes receivable应收票据N.S.F.,NSFno sufficient fund存款不足N.W.net worth净值N.Y.net yield净收益N/Cnet capital 净资本N/Fno fund无存款N/Pnet profit净利N/Rno responsibility无责任N/S、N.S.F.not sufficient funds存款不足NAnot applicable不可行NCno charge免费NDnext day delivery第二天交割NDAnet domestic asset国内资产净值NE.no

43、effects无存款Neg.Inst., N.I.negotiable instruments流通票据negb.negotiable可转让的、可流通的net. proceeds净收入NFDno fixed date无固定日期NFSnot for sale非卖品NHnot held不追索委托NIATnet income after tax税后净收益NIFOnext in, first out次进先出法nilnothing无NIMnet interest margin净息差NITnegative income tax负所得税NLno load无佣金NMno marks无标记no a/c

44、no account无此帐户NO. (no.)number编号、号数NOPnet open position净开头寸NOW a/cnegotiable order of withdrawal可转让存单帐户NPno protest免作拒付证书NPCnominal protection coefficient名义保护系数NPLnon-performing loan不良贷款NPV methodnet present value method净现值法NSF checkno sufficient fund check存款不足支票NTAnet tangible assets有形资产净值ntlno time

45、 lost立即NWCnet working capital净流动资本NXnot exceeding不超过缩写英文全称中文O.B.，O/Border book订货簿O.E.，o.e.omission excepted遗漏除外O.F.ocean freight海运费O/aon account赊帐o/aon account of记入.帐户O/don demand见票即付o/d, o.d., O.D.overdrawn透支O/soutstanding未清偿、未收回的OAopen account赊帐、往来帐OAASoperational accounting and analysis system经营会

46、计分析制OBother budgetary其他预算OBVon-balance volume持平数量法ODoverdraft透支OECoriginal equipment cost设备原值OFCopen for cover预约保险OIoriginal issue原始发行OIIoverseas investment insurance海外投资保险ok.all correct全部正确oppopposite对方opt.optional可选择的ord.ordinary普通的OVAoverhead variance analysis间接费用差异分析OWoffer wanted寻购启示缩写英文全称中文Ppa

47、id this year该年（红利）已付P&I clauseprotection and indemnity clause保障与赔偿条款P&Lprofit and loss盈亏，损益P.0.postal order汇票P.A.personal account; private account个人账户、私人账户p.a., per ann.per annum每年P.C.B.petty cash book零用现金簿P.O.Dpay on delivery货到付款P.O.R.payable on receipt货到付款P.P.payback period（投资的）回收期P/Apriva

48、te account私人帐户P/E ratioprice-eanings ratio收益率P/Npromissory note期票，本票P/Pposted price(股票等)的牌价PACput and call卖出和买入期权PAYEpay as you earn所得税预扣法PAYEpay as you enter进入时支付PBTprofit before taxation税前利润pdpaid已付PFproject finance项目融资PFDpreferred stock优先股PMOpostal money order邮政汇票PORpay on return收益Ppd.prepaid预付PRpayment received付款收讫PSpostscript又及PVpar value; present value面值；现值缩写英文全称中文Q.quantity数量q.v.quod