初级考试常用缩略语

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rcvd.received已收到r.d.runningdays=consecutivedays连续日RDTCregistereddeposittakingcompany注册接受存款公司Re.subject主题re.withreferenceto关于RECEIVEDB/Lreceivedforshipmentbilloflading待装云提单REERrealeffectiveexchangerate实效汇率ref.referee;reference;refer(red仲裁者;裁判;参考;呈递REOrealestateowned拥有的不动产REPimportreplacement进口替代REPOfficerepresentativeoffice代办处,代表处REPO,repu,RPRepurchaseAGREement再回购协议req.requisition要货单,请求REVOLVERrevolvingletterofcredit循环信用证REWRreadandwrite读和写RIEsrecognizedinvestmentexchanges认可的投资交易(所Rlroll卷RLBrestrictedlicensebank有限制牌照银行RMremittance汇款rmroom房间RMBRENMINBI 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shpd.shipped已装运shpg.shipping正装运shpt.shipment装运,船货SIStatutoryInstrument;SystemofUnits有效立法;国际量制SICStandardIndustrialClassification标准产业分类SIPstructuredinsuranceproducts结构保险产品SITCStandardInternationalTradeClassification国际贸易标准分类 sksack袋,包SKDseparateknock-known部分散件SLCstandbyLC备用信用证SMAspecialmiscellaneousaccount特别杂项账户SMEssmallandmedium-sizedenterprises中小型企业SMISwissMarketIndex瑞士市场指数SMLsecuritymarketline证券市场线SMTPsupplementalmediumtermpolicy辅助中期保险SNstocknumber股票编号SnafuSituationNormal,AllFouledUp情况还是一样,只是都乱了SOEstate-ownedenterprises国有企业SOFStateOwnershipFund国家所有权基金solasolabill,soladraft,solaofexchange拉(丁单张汇票sov.sovereign金镑=20先令SOYDsumoftheyear'sdigitsmethod年数加总折旧法spec.specification规格;尺寸SPFsparepartsfinancing零部件融资SPQRsmallprofits,quickreturns薄利多销SPSspecialpurposesecurities特设证券Sq.square平方;结清SRMstandardrepairmanual标准维修手册SRPSalaryReductionPlan薪水折扣计划SRTSpousalRemainderTrust配偶幸存者信托sssemis,onehalf一半SSsocialsecurity社会福利STshortterm短期STspecialtreatment(listedstock特别措施(对有问题的上市股票 St.Dft.sightdraft即期汇票STBspecialtaxbond特别税债务STIPshort-terminsurancepolicy短期保险单subsubscription;substitute订阅,签署,捐助;代替SunSunday星期日sund.sundries杂货,杂费sup.supply供应,供货ttime;temperature时间;温度T.ton;tare吨;包装重量,皮重TAtelegraphicaddress=cableaddress电报挂号TAtotalasset全部资产,资产TAtradeacceptance商业承兑票据TAtransferagent过户转账代理人TABtaxanticipationbill(美国预期抵税国库券TACPFtiedaidcapitalprojectsfund援助联系的资本项目基金 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POEportofentry报关港口POPadvertisingpoint-of-purchaseadvertising购物点广告PORpayonreturn收益PRpaymentreceived付款收讫PSpostscript又及PVparvalue;presentvalue面值;现值初级考试常用缩略语(N净值N.A.netassets净资产n.anotavailable暂缺N.A.non-acceptance不承兑NAnotapplicable不可行N.B.notabene注意NCnocharge免费N/Cnetcapital净资本n.d.nodate无日期N.D.netdebt净债务n.d.non-delivery未能到达NDnextdaydelivery第二天交割NDAnetdomesticasset国内资产净值N.E.netearnings净收益n.e.noeffects无效n.e.notenough不足negb.negotiable可转让的、可流通的Neg.Inst.,N.I.negotiableinstruments流通票据nego.negotiate谈判N.E.S.notelsewherespecified未另作说明proceeds净收入N/Fnofund无存款NFDnofixeddate无固定日期NFSnotforsale非卖品N.G.netgain纯收益NHnotheld不追索委托N.I.netincome净收益N.I.netinterest净利息NIATnetincomeaftertax税后净收益NIFOnextin,firstout次进先出法nilnothing无NIMnetinterestmargin净息差NITnegativeincometax负所得税NLnoload无佣金n.m.nauticalmile海里NMnomarks无标记N.N.noname无签名NNPnetnationalproduct国民生产净值NO.(no.number编号、号数noa/cnoaccount无此帐户NOPnetopenposition净开头寸NOWa/cnegotiableorderofwithdrawal可转让存单帐户 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(Mmmillion百万Mmaturedbond到期的债券Mmega-百万Mmilli-千分之一m.meter,mile米、英里M&Amerger&acquisition兼并收购MAmyaccount本人帐户Mat.maturity到期日Max.,maxmaximum最大量M.B.memorandumbook备忘录MBBmortgage-backedbonds抵押支持的债券MBOmanagementbyobjectives目标管理M/Cmarginalcredit信贷限额m/cmetalliccurrency金属货币MCAmutualcurrencyaccount共同货币帐户MCPmixedcreditprogram混合信贷计划M/dmonthsafterdeposit出票后月M.D.maturitydate到期日M.D.(M/Dmemorandumofdeposit存款(放单M.D.maliciousdamage恶意损坏mdse.merchandise商品MEImarginalefficiencyofinvestment投资的边际效率 mem.memorandum备忘录MERMmultilateralexchangeratemodel多边汇率模型M.F.mutualfunds共同基金MFmezzaninefinancing过渡融资mfg.manufacturing制造的MFNmostfavourednations最惠国mfrs.manufacturers制造商mgmilligram毫克M/Imarineinsurance海险microonemillionthpart百万分之一minminimum最低值、最小量MIPmonthlyinvestmentplan月度投资计划Mkmark马克mks.marks商标mkt.market市场MLRminimumlendingrate最低贷款利率MLTGmedium-and-long-termguarantee中长期担保M.M.moneymarket货币市场mmmillimeter毫米MMDAmoneymarketdepositaccount货币市场存款帐户MMImajormarketindex主要市场指数MNCmultinationalcorporation跨(多国公司MNEmultinationalenterprise跨国公司MO(M.O.moneyorder汇票mo.month月MOSmanagementoperatingsystem经营管理制度Mos.months月MPmarketprice市价M/Pmonthsafterpayment付款后月MPCmarginalpropensitytoconsume边际消费倾向Mrge.(mtg.mortgage抵押MRJmaterialsrequisitionjournal领料日记帐MROmaintenance,repairandoperation维护、修理及操作MRPmanufacturer'srecommendedprice厂商推荐价格MRPmaterialrequirementplanning原料需求计划MRPmonthlyreportofprogress进度月报MRRmaintenance,repairandreplace维护、修理和替换 M/smonthsofsight见票后月msgmessage留言MTmediumterm中期M/Tmailtransfer信汇mthlymonthly每月MTImedium-terminsurance中期保险MTNmedium-termnote中期票据MTUmetricunit米制单位初级考试常用缩略语(LLlisted(securities(证券上市L.,(Led.ledger分类帐L.lira里拉L.liter公升L.A.(L/Aletterofauthority授权书L.A.liquidassets流动资产L.B.letterbook书信备查簿LBlicensedbank许可银行lbpound磅LC(L/Cletterofcredit信用证LCL/FCLlessthancontainerload/fullcontainerload拼装/整拆LCL/LCLlessthancontainerload/lessthancontainerload拼装/拼拆L.&D.loansanddiscounts放款及贴现L&Dlossanddamage损失和损坏ldg.loading装(卸货L/Fledgerfolio分类帐页数LGletterofguarantee保函Li.liability负债LIletterofinterest(intent意向书lifo(LIFOlastin,firstout后进先出法L.I.P.(LIPlifeinsurancepolicy人寿保险单LIRCslowinterestratecurrencies低利率货币L/Mlistofmaterials材料清单LMTlocalmeantime当地标准时间LRPlimitedrecourseproject有限追索项目LRPFlimitedrecourseprojectfinancing有限追索项目融资 l.s.lumpsum一次付款总额l.s.t.localstandardtime当地标准时间LTlongterm长期Ltd.limited有限(公司初级考试常用缩略语(KK.D.knockeddown拆散K.D.knockeddownprice成交价格kgkilogram千克kilom.kilometer千米kvkilovolt千伏kwkilowatt千瓦KWHkilowatt-hour千瓦小时初级考试常用缩略语(II.A.intangibleassets无形资产I&Ainventoryandallocations库存和分配IASInternationalAccountingStandard国际会计标准IBinvestmentbanking投资银行(业I.B.invoicebook发票簿IBAInternationalBankAssociation国际银行家协会 IBBRinterbankbidrate银行间报价利率I.B.Iinvoicebookinward购货发票簿IBNRincurredbutnotreported已发生未报告I.B.O.invoicebookoutward销货发票簿IBORinter-bankofferedrate银行间的拆借利率ICBinternationalcompetitivebidding国际竞标ICIAInternationalCreditInsuranceAssociation国际信用保险协会ICJInternationalCourtofJustice国际法庭ICMinternationalcapitalmarket国际资本市场ICONsindexcurrencyoptionnotes指数货币期权票据ICORincrementalcapital-outputratio资本—产出增量比I.C.U.InternationalCodeUsed国际使用的电码IDBindustrialdevelopmentbond工业发展债券IDBInter-AmericanDevelopmentBank泛美开发银行IDBinter-dealerbroker交易商之间经纪人IDCintangibledevelopmentcost无形开发成本IDRinternationaldepositaryreceipt国际寄存单据IEindirectexport间接出口I.F.insufficientfund存款不足IFBinvitationforbids招标邀请I.G.imperialgallon英制加仑IL,I/Limportlicence进口许可证ILCirrevocableletterofcredit不可撤销信用证IMFInternationalMonetaryFund国际货币基金组织imp.import进口,输入Inc.incorporated注册(有限公司incl.inclusive包括在内incldd.included已包含在内incldg.including包含inl.haulinlandhaulage内陆运输费用INLOinlieuof代替Ins,ins.insurance保险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intrans(I.T.intransit.在(运输途中inv.doc./attach.invoicewithdocumentattached附提货单的发票 Inv't.,invt.inventory存货I-Oinput-output输入--输出IOUIoweyou借据IOVinter-officevoucher内部传票IPNindustrialpromissorynote工业汇票IPOinitialpublicoffering首次发售股票IQimportquota进口配额IRInlandRevenue国内税收I.R.inwardremittance汇入款项IRAindividualretirementaccount个人退休金帐户IRAinterestrateagreement利率协议IRRinterestraterisk利率风险IRRinternalrateofreturn内部收益率irred.irredeemable不可赎回的IRSinterestrateswap利率调期ISInternationalSystem公制度量衡ISICInternationalStandardIndustrialClassification国际标准产业分类ITinformationtechnology信息技术ITinternationaltolerance国际允许误差I/Tincometax所得税ITCinvestmenttaxcredit投资税收抵免ITOInternationalTradeOrganization国际贸易组织ITSintermarkettradingsystem跨市场交易系统IVinvestmentvalue投资价值初级考试常用缩略语(HHIBORHongKongInterbankOfferedRate香港银行同业拆借利率hifohighest-in,first-out高入先出法H.inD.C.holderinduecourse正当持票人Hi-Qhighquality高质量HIRCShighinterestratecurrencies高利率货币hi-techhightechnology高技术HKDHongKongdollar香港元HKIHongKongIndex香港指数hl.hectoliter百升hldg.holding控股Hon'dhonored如期支付的HSCPIHangSengConsumerPriceIndex恒生消费价格指数HSIHangSengIndex恒生指数hwevr.however无论如何Hzhertz赫兹初级考试常用缩略语(GG.A.generalagent总代理商、总代理人GAgoahead办理、可行GAAPgeneralAcceptedAccountingPrinciples通用会计准则GAASGenerallyAcceptedAuditingStandard通用审计标准GACGeneralAdministrationofCustoms海关总署gal.,gallgallon加仑gas.gasoline汽油GATTGeneralAGREementonTariffsandTrade关税及贸易总协定GCLgovernmentconcessionalloan政府优惠贷款GDPgrossdomesticproduct国内生产总值gds.goods商品、货物GJgeneraljournal普通日记帐GLgeneralledger总分类帐gm.gram(s克GMPgraduatedpaymentmortgage递增付款按揭GNDgrossnationaldemand国民总需求GNEgrossnationalexpeditures国民支出总额GNPgrossnationalproduct国民生产总值GOFOgoldforwardrate黄金远期利率GPgrossprofit毛利GPPgeneralpurchasingpower总购买能力gr.(grs.wt.grossweight毛重GRgrossrevenue毛收入GSgrosssales销售总额GSPgeneralisedsystemofpreferences普惠制GTMgoodthismonth本月有效GTWgoodthisweek本星期有效HABhouseairbill航空托运单HAWBhouseairwaybill航空托运单HCAhistoricalcostaccounting历史成本会计hdqrs.headquarters总部hg.hectogram一百公克初级考试常用缩略语(Fffeet英尺Fdealtinflat无息交易的f.following(page接下页f.fairs定期集市F.A.faceamount票面金额F.A.fixedassets固定资产F.Afreightagent货运代理行FAfreealongside启运港船边交货FABBFellowoftheBritishAssociationofAccountantsandAuditors英国会计师和审计师协会会员FACfacility设施、设备f.a.c.fastascan尽快FACTfactoranalysischarttechnique因素分析图解法fad.freedelivery(discharge,dispatch免费送货F.A.F.freeatfactory工厂交货FAIAFellowoftheAssociationofInternationalAccountants国际会计协会会员F.A.Qfairaveragequality(货品中等平均质量F.A.S.freealongsideship发运地船边交货价FASBFinancialAccountingStandardsBoards财务会计标准委员会FATfixedassettransfer固定资产转移FATfactoryacceptancetest工厂验收试验FBforeignbank外国银行F.B.E.foreignbillofexchange外国汇票F.C.fixedcapital固定资本F.C.fixedcharges固定费用F.C.futurecontract远期合同fc.franc法郎FCAFellowoftheInstituteofCharteredAccountants特许会计师学会会员FCGforeigncurrencyguarantee外币担保FCLfullcontainerload整货柜装载FCL/LCLfullcontainerload/less(thanfullcontainerload整装/分卸FCRforwarder'scargoreceipt货运代理行收据FCTforwardingagent'scertificateoftransport货运代理行领货证fd.fund资金FDBmethodfixedrateondecliningbalancemethod定率递减余额折旧法FDIforeigndirectinvestment外商直接投资FDICFederalDepositInsuranceCorporation联邦储蓄保险公司FEforeignexchange外汇FEfutureexchange远期外汇FFFrenchfranc法国法郎fibfreeintobarge驳船上的交货价FIBCfinancialinstitutionbuyercreditpolicy金融机构买方信贷险FIFOfirstin,firstout先进先出法fin.stadg.(stndg.financialstanding资信状况fin.stat.(F/Sfinancialstatement财务报表fin.yr.financialyear财政年度FINAfollowingitemsnotavailable以下项目不可获得FIOfreeinandout自由进出F.I.Tfreeofincometax免交所得税fl.florin盾FLGfinanceleaseguarantee金融租赁担保flt.flat无利息FMVfairmarketvalue合理市价FOfreeout包括卸货费在内的运费fo.folio对折、页码FOBfreeonboard(启运港船上交货、离岸价格FOBairportFOBairport(启运机场交货(价FOBSTfreeonboardstowedandtrimming包括清理及平仓的离岸价格F.O.C.freeofcharge免费FOCUSFinancialandOperationsCombinedUniformSingleReport财务经营综合报告FOKfillorkill要么买进或卖出,要么取消FORfreeonrail(orroad铁路或(公路上交货价for'd.,fwdforward;forwarded转递FOREXforeignexchange外汇FOSfreeonsteamer蒸汽船上交货(价FOUOforofficialuseonly仅用于公事FOW,f.o.w.freeonwagon(启运站火车上交货(价FOXFuturesandOptionsExchange期货和期权交易所FPfloatingpolicy浮动政策FPfullypaid已全付的FRAforwardrateagreement远期利率协议FRCDfloatingratecertificateofdeposit浮动利率存单 frt.,frgt.forward期货、远期合约freecasenochargeforcase免费事例FREFfixedrateexportfinance固定利率出口融资 frt.&grat.freightandgratuity运费及酬金Frt.fwdfreightforward运费待付Frt.ppdfreightprepaid运费已付FSfinalsettlement最后结算FSRfeasibilitystudyreport可行性研究报告FTWfreetradewharf码头交易FTZfreetradezone自由贸易区fut.futures期货、将来FVfacevalue面值FVAfairvalueaccounting合理价值法FWDforward(exchangecontract远期合约F.X.foreignexchange外汇FXbrokerforeignexchangebroker外汇经纪人fxdfixed固定的FXRNfixedratenote定息票据FYfiscalyear(financialyear财政(务年度fy.pd.fullypaid全部付讫FYIforyourinformation供您参考常用缩略语(EE.exchange;export交易所、输出E.&O.E.errorsandomissionsexcepted如有错漏,可加更正e.a.o.n.exceptasotherwisenoted除非另有说明EATearningsaftertax税后收益EBexbudgetary预算外EBITearningsbeforeinterestandtax扣除利息和税金前收益EBSElectronicBrokingService电子经纪服务系统EBTearningbeforetaxation税前盈利ECEuropeanCommunity;EuropeanCommission欧洲共同体、欧洲委员会ECexportcredit出口信贷ECerrorcorrected错误更正Ec.exemplicausa例如Ec.excoupon无息票ECAexportcreditagency出口信贷机构ECAFEEconomicCommissionforAsiaandtheFarEast亚洲及远东经济委员会ECEEconomicCommissionforEurope欧洲经济委员会ECGExportCreditGuarantee出口信用担保ECIexportcreditinsurance出口信用保险ECRexportcreditrefinancing出口信贷再融资ECTestimatedcompletiontime估计竣工时间ECUEuropeanCurrencyUnit欧洲货币单位E/Dexportdeclaration出口申报单EDexdividend无红利、除息、股利除外EDDestimateddeliverydate预计交割日EDIelectronicdatainterchange电子数据交换EDOCeffectivedateofchange有效更改日期EDPElectronicDataProcessing电子数据自理E.E.;e.eerrorsexcepted如有错误,可加更正EERIEffectiveExchangeRateIndexesofHongKong港汇指数EETEastEuropeanTime东欧时间EFexportfinance出口融资EFExchangeFund外汇基金EFTelectronicfundstransfer电子资金转帐EFTAEuropeanFreeTradeArea(Association欧洲自由贸易区(协会EGMExtraordinaryGenaralMeeting特别股东大会EIBExport-ImportBank进出口银行EILWBEconomicIntegrationLoan世界银行经济一体化贷款ELexportlicense出口许可证ELIextralowimpurity极少杂质EMFEuropeanMonetaryFund欧洲货币基金EMIPequivalentmeaninvestmentperiod等值平均投资期EMPend-ofmonthpayment月末付款EMPEuropeanmainports欧洲主要港口EMSEuropeanMonetarySystem欧洲货币体系EMSexpressmailservice邮政特快专递EMUEuropeanMonetaryUnion欧洲货币联盟encenclosed停业encl(s.enclosure附件encd.enclosed附件End.;end.endorsement背书Entd.entered登记人EOAeffectiveonorabout大约在生效EODeveryotherday每隔一日EOEEuropeanOptionsExchange欧洲期权交易EOMendofmonth月底EOQeconomicorderquantity最底订货量EOSendofseason季末EOUexport-orientedunit出口型单位EOYendofyear年终EPDearliestpossibledate最早可能日期EPNexportpromissorynote出口汇票EPOSelectronicpointofsale电子销售点EPRearningspriceratio收益价格比率EPReffectiveprotectionrate有效保护率EPSearningspershare每股收益额、每股盈利额 E.P.Texcessprofittax超额利润税EPVIexcesspresentvalueindex超现值指数EPZexportprocessingzone出口加工区ERMexchangeratemechanism汇率机制ERSExportRefinanceScheme出口再融资计划ESOPEmployeeStockOwnershipPlan职工持股计划Est.estate财产、遗产ESTEasternStandardTime美国东部标准时间etseq.etsequents以下ETAestimatedtimeofarrival预计到达时间ETDestimatedtiemofdeparture预计出发时间ETDZEconomicandTechnologicalDevelopmentZone经济技术开发区ETLTequaltoorlessthan等于或少于ETSestimatedtimeofsailing预计启航时间EUEuropeanUnion欧盟EUAEuropeanUnitsofAccount欧洲记帐单位ex.;exchexchange汇兑、况换excl.exclusive另外、不在内excont.fromcontract从合同excp.excoupon无息票exdiv.exdividend无股息Exp.export出口Extd.extend展期EXWexworks工厂交货价常用缩略语(DDdeGREe;draft度、汇票D/Adepositaccount存款帐户D/Adocumentagainstacceptance承兑交单d/adaysafteracceptance承兑后日(付款D.A.debitadvice欠款报单D.Bdaybook日记帐、流水帐DBmethoddecliningbalance(depreciationmethod递减余额折旧法D.C.F.methoddiscountedcashflowmethod现金流量贴现法D/Ddocumentarydraft跟单汇票D.D.;D/Ddemanddraft即期汇票D/d;d/ddaysafterdate出票后日(付款d.d.drydock干船坞DDBmethoddoubledecliningbalance(depreciationmethod双倍递减余额折旧法D.D.Ddeadlinedeliverydate交易最后日期def.deficit赤字、亏损dem.demurrage滞期费Depr.depreciation折旧d.f;D.F.;d.frt.deadfreight空舱费D.Gdangerousgoods危险货物diff.difference差额Dis.discount折扣、贴现dish'd;dishddishonored不名誉、拒付D.I.Tdoubleincome-tax(relief双重所得税(免征div.;divddividend红利、股息D-JDowJones&Co.美国道—琼斯公司DJIADowJonesIndustrialAverage(StockIndex道—琼斯工业股票指数DJTADowJonesTransportationAverage道—琼斯运输平均数DJUADowJonesUtilityAverage道—琼斯公用事业平均数DKDon'tknow不知道DLdirectloan直接贷款DLdiscretionarylimit无条件限制DLDdeadlinedate最后时限Dls.;Dol(s;Doll(sdollars元DMDeutscheMark;D-mark;Deutschmark;德国马克DMCsdevelopingmembercountries发展中国家DNdatenumber日期号DN;D/Ndebitnote借记通知单DNRdonotreduce不减少do.;dto.ditto同上、同前D/Odeliveryorder发货单Doc(sdocuments凭证、单据、文件doc.att.documentsattached附单据、附件Doc.codedocumentcode凭证(单据编号D.O.G.daysofgrace宽限日数DORdateofrequest要求日DP;D/Pdocumentagainstpayment交单付款DPIdisposablepersonalincome个人可支配收入DPOBdateandplaceofbirth出生时间和地点DPPdampproofing防潮的Dr.debit借记、借方D.R.;DRdiscountrate贴现率、折扣率Drdebtor债务人DRdepositreceipt存单、存款收据dr.drawer借方DS;d/sdaysaftersight(days'sight见票后日(付款ds.;d'sdays日dstn.destination日的地(港DTCDeposittakingcompany接受存款公司DTCDepositTrustCompany储蓄信托公司dup.;dupl.;dupte.duplicate副本DVPdeliveryversuspayment付款交货dy.;d/yday;delivery日、交货dzdozen一打常用缩略语(Cc.cents分Ccash;coupon;currency现金、息票、通货Ccentigrade摄氏(温度C.A.charteredaccountant;chiefaccountant特许会计师、主任(主管会计师C.A.commercialagent商业代理、代理商C.A.consumers'association消费者协会C/Acapitalaccount资本帐户C/Acurrentaccount往来帐C/Acurrentassets流动资产C.A.Dcashagainstdocumnet交单付款can.cancelled注销cap.capital资本CAPMcapitalassetpricingmodel固定资产计价模式 C.A.S.costaccountingstandards成本会计标准c.b.,C.B.cashbook现金簿CBDcashbeforedelivery先付款后交货C.C.cashier'scheck银行本票C.Ccontracredit贷方对销c/dcarrieddown过次页、结转下期CDcertificateofdeposit存单c/fcarryforward过次页、结转CGcapitalgain资本利得CGcapitalgoods生产资料、资本货物C.H.customhouse海关C.H.clearinghouse票据交换所Chgscharges费用Chq.cheque支票C/Icertificateofinsurance保险凭证CIAcertifiedinternalauditor注册内部审计员c.i.f.,C.I.F.cost,insuranceandfreight到岸价,货价+保险+运费C.I.T.comprehensiveincometax综合所得税Ck.check支票C.L.callloan短期拆放C/Lcurrentliabilities流动负债C.M.A.certificedmanagementaccountant注册管理会计师CMEA,ComeconCouncilforMutualEconomicAssistance经济互助委员会CMLcapitalmarketline资本市场线性CMOCollateralisedMortgageObligations担保抵押贷款债务CMVcurrentmarketvalue现时市场价值CNconsignmentnote铁路运单CNcreditnote贷方通知书c/ocarriedover结转后期C.O.,C/Ocashorder现金汇票、现金订货C.O.certificateoforigin产