财务会计英语缩写语5736

财务会计英语缩写语缩写AA&C英文全称中文承兑acceptedaddendaandcorrigendaactualcashvalueafterdate补遗和勘误实际现金价值开票后、出票后帐户编号、帐号往来帐户、活期存款帐户帐户、帐目应付帐款A.C.Va.d.,a/da/cno.a/c,A/Ca/c,A/C,Acct.A/CSPay.A/Paccountnumberaccountcurrentaccountaccountspayableaccountpaid已付账款应付帐款A/PaccountpayableaccountingperiodadviseandpayattherateofaccountsreceivableaftersightA/PA/P会计期间付款通知以……比例A/RA/R,A/CSRec.A/S,a/sA/S，acc/sabs.应收帐款见票即付accountsalesabstract承销帐、承销清单，售货清单摘要Acc.acceptance往来帐户承兑应计利息Acc.,Acpt.Accrd.IntAcct.acceptanceoracceptedaccruedinterestaccountant会计师、会计员会计、会计学帐户编号、帐号帐户名称、会计科目预扣公司税Acct.accountingAcct.No.Acct.Tit.ACTaccountnumberaccounttitleadvancecorporationtaxadvaloremto(accordingvalue)ad.val.,A/VADRS从价assetdepreciationrangesystemadvance固定资产分组折旧法Adv.AJE预付款调整分录adjustingjournalentriesamountAmt.金额、总数年金平均总成本仅付成本钱Ann.ATCannuityaveragetotalcostatthemoneyATMATMAutomaticTellerMachineauditoraverage自动取款机（柜员机）Aud.Av.审计员、审计师平均值B股Bshareb&bBsharebed&breakfastbearerbondbillbook住宿费和早餐费不记名债券出纳簿b.b.B.B.,B/BB.C.b.c.bankclearingblindcopy银行清算密送的副本包括头尾两天汇票提货单b.d.i.b.e.,B/Eb.l.,B/Lb.o.m.b.o.p.b.p.,B/PB.P.Bbothdatesinclusivebillofexchangebillofladingbillofmaterialsbalanceofpaymentsbillspayablebankpostbill用料清单收支差额应付票据银行汇票b.r.,B/R,B.rec.b.s.,B.S.，BS,B/Sbillsreceivablebalancesheet应收票据资产负债表银行电汇B.T.T.B/BB/Cbanktelegraphictransferbillbought买入票据、买入汇票billsforcollectionbankdraft托收汇票银行汇票已贴现票据转下页B/DB/Db/dbillsdiscountedbroughtdownbillofentryB/Eb/f报关单承前broughtforwardbillofladingbillofladingoriginalbankrateB/L提货单B/LoriginalB/RB/S提货单正本银行贴现率卖据、出货单billofsalesBAbankacceptancebalancebankruptcy银行承兑汇票bal.banky.BC余额、差额破产、倒闭买方信贷buyercreditbondBd.BEP债券保本点、盈亏临界点受益人breakevenpointBeneficiaryBfcy.bitBk.binarydigitbank两位数银行银行帐簿帐册Bk.Bk.bankbookbookBNBObanknote钞票买者选择交割期的远期合同月初buyer'soptionbeginningofmonthbalanceoftradebeginningofyearbankrateBOMBOT贸易余额BOYBR年初银行贴现率经纪人或经纪人佣金票面价值Brok.BVbrokerorbrokeragebookvalueCc.,Cts.cash;coupon;currencycents现金、息票、通货分charteredaccountant，chiefaccountantC.A.特许会计师、主任（主管）会计师C.A.C.A.Dcommercialagentcashagainstdocumentcostaccountingstandardscashbook商业代理、代理商交单付款，凭单付现成本会计标准现金簿C.A.S.C.B.c.b.,C.B.C.C.C.C.cashbookcontracredit现金簿贷方对销cashier'scheckcumdividend银行本票附股息报关单票据交换所C.d.C.H.clearinghousecustomhouseC.H.C.I.T.C.L.海关综合所得税comprehensiveincometaxcallloan短期拆放C.M.A.C.O.,C/Oc.o.d,C.O.D.C.P.Acertifiedmanagementaccountantcashorder注册管理会计师现金汇票、现金订货货到付款，交货付现注册公共会计师注册会计师cashondeliveryCertifiedPublicAccountantCertifiedPublicAccountantcapitalstockC.P.A.C.S.股本C.V.P.analysisC.W.O.CostVolumeProfitanalysiscashwithordercapitalaccountcurrentaccountcurrentassetscarrieddown本量利分析订货付款，随订单付现资本帐户往来帐C/AC/AC/Ac/d流动资产过次页、结转下期c/fC/Icarryforward过次页、结转保险凭证certificateofinsurancecurrentliabilitiescarriedoverC/Lc/o流动负债结转后期can.cap.cancelledcapital注销资本固定资产计价模式CAPMCBDcapitalassetpricingmodecashbeforedeliverycertificateofdepositcapitalgain先付款后交货存单资本利得CDCGCGcapitalgoods生产资料、资本货物ChgsChq.chargescheque费用支票CIACk.certifiedinternalauditorcheck注册内部审计员支票资本市场线性担保抵押贷款债务现时市场价值铁路运单贷方通知书通用商业语言帐栏CMLCMOcapitalmarketlineCollateralizedMortgageObligationscurrentmarketvalueconsignmentnotecreditnoteCMVCNCNCOBOLCommonBusinessOrientedLanguagecolumncollateralCol.Coll.担保、抵押物托收佣金Coll.Cm.conv,cv,cvtcollectioncommissionconvertible可转换的、可兑换的本金商业票据Cor.CPcorpuscommercialpapercostperthousandcouponsCPMCps.每一千个为单位的成本息票CRCRcashreceiptscurrentrate现金收入当日汇率、现行汇率贷记、贷方可转换证券电汇Cr.CSCredit,creditorconvertiblesecuritiescabletransfercorporatetreasurercartageCTCT公司财务主管货运费、搬运费、车费资本转移税本月、当月可转换债券反倾销税ctgeCTTcapitaltransfertaxcurrentcurcurrCVconvertiblesecuritycountervailingdutiescalendaryearCVDCY日历年Cy.缩写currency全称degree;draft货币中文度、汇票DD.A.D.Bdebitadvicedaybook欠款报单日记帐、流水帐现金流量贴现法即期汇票D.C.F.methodD.D.,D/Ddiscountedcashflowmethoddemanddraftd.f,D.F.,d.frt.deadfreightdaysofgracediscountratedaysafteracceptancedepositaccountdocumentagainstacceptancedocumentarydraftDemandDraft空舱费宽限日数D.O.G.D.R.,DRd/a贴现率、折扣率承兑后日（付款）存款帐户D/AD/A承兑交单D/DD/D跟单汇票票汇D/d;d/dD/Ndaysafterdatedebitnote出票后日(付款)清单D/OD/Pdeliveryorderdocumentsagainstpaymentdepositreceiptdockwarrant发货单付款交单D/R.D/W存款收条码头仓单decliningbalance(depreciation)methoddeliveredDBmethodDd.递减余额折旧法交付doubledecliningbalance(depreciation)methoddeferredDDBmethod双倍递减余额折旧法Def.def.延期赤字、亏损交付deficitDely.dem.deliverydemurrage滞期费折旧汇票Depr.Dft.depreciationdraftdiff.Dis.differencediscount差额折扣、贴现不名誉、拒付红利dish'd;Div.disheddishonoreddividend;divisiondivddividenddirectloandiv.;DLDLD红利、股息直接贷款deadlinedatedollarsdatenumber最后时限元日期号Dls,Dol(s);DNDN,D/NDNRdebitnote借记通知单不减少donotreducedittodocumentsDo,dto.Doc(s)Doc.codedoc.att.Dols.DOR同上、同前凭证、单据、文件凭证（单据）编号附单据、附件美元documentcodedocumentsattacheddollarsdateofrequestdocumentagainstpaymentdebtor要求日交单付款债务人DP,D/PDrDRDrdepositreceiptdebitdrawer存单、存款收据借记、借方借方DrDS,d/sDs,d'sDTCdaysaftersight(days'sight)days见票后日(付款)日deposittakingcompanyDepositTrustCompanyduple,duplicatedeliveryversuspaymentday;deliverydozen接受存款公司储蓄信托公司副本DTCDup,duplDVP付款交货日、交货一打Dy,d/ydzEE&O.E.e.a.o.n.E.D.exchange;exporterrorsandomissionsexceptedexceptasotherwisenotedexdividend交易所、输出如有错漏，可加更正除非另有说明股息除外E.E.,e.e.E.P.TEa.errorsexcepted如有错误，可加更正超额利润税excessprofittaxeachearningassets每Ea.EAT盈利资产,有收益的资产税后收益预算外earningsaftertaxexbudgetaryEBearningsbeforeinterestandincometaxEBIT税前收益EBITEBSearningsbeforeinterestandtaxElectronicBrokingServiceearningbeforetaxationerrorcorrected扣除利息和税金前收益电子经纪服务系统税前盈利EBTEC错误更正出口信贷ECexportcreditEc.Ec.excouponexamplecausa无息票例如ECAECGexportcreditagencyExportCreditGuaranteeexportcreditinsuranceexportcreditrefinancingestimatedcompletiontimeexdividend出口信贷机构出口信用担保出口信用保险出口信贷再融资估计竣工时间无红利、除息、股利除外预计交割日电子数据交换有效更改日期电子数据自理外汇基金ECIECRECTEDEDDEDIestimateddeliverydateelectronicdatainterchangeeffectivedateofchangeElectronicDataProcessingExchangeFundEDOCEDPEFEFexportfinance出口融资EFTelectronicfundstransferExport-ImportBankequivalentmeaninvestmentperiodend-ofmonthpaymentEuropeanMonetarySystemenclosed电子资金转帐进出口银行等值平均投资期月末付款EIBEMIPEMPEMS欧洲货币体系附件附件encd.encl(s).End.,end.Entd.EOAenclosureendorsemententered背书登记人effectiveonorabouteveryotherdayendofmonth大约在生效每隔一日月底EODEOMEOSendofseason季末EOYEPDendofyear年终最早可能日期出口汇票earliestpossibledateexportpromissorynoteearningspriceratioEPNEPR收益价格比率每股收益额、每股平均收益，每股盈利额EPSearningspershareEPVIEq.excesspresentvalueindexequivalent超现值指数等值汇率机制ERMERSexchangeratemechanismExportRefinanceSchemeEmployeeStockOwnershipPlan出口再融资计划职工持股计划ESOPEst.etseq.ETLTestateetsequent财产、遗产以下等于或少于预计启航时间无息票equaltoorlessthanestimatedtimeofsailingexcouponETSexcp.exdiv.ex.;exdividend无股息exchexchangeexclusive汇兑、况换另外、不在内费用excl.Exs.expenseextendExtd.Ff.展期dealtinflat无息交易的接下页following(page)faceamountfixedassetsF.A.F.A.票面金额固定资产尽快f.a.c.F.B.E.F.C.fastascanforeignbillofexchangefixedcapital外国汇票固定资本固定费用远期合同免交所得税免费F.C.F.C.fixedchargesfuturecontractF.I.TF.O.C.F.P.freeofincometaxfreeofchargefullypaid付讫外汇F.X.,FE,FOREXforeignexchangeFellowoftheAssociationofInternationalAccountantsFinancialAccountingStandardsBoardsfixedassettransferFellowoftheInstituteofCharteredAccountantsFAIA国际会计协会会员FASBFAT财务会计标准委员会固定资产转移FCA特许会计师学会会员FCGFCRfd.foreigncurrencyguaranteeforwarder'scargoreceiptfund外币担保货运代理行收据资金fixedrateondecliningbalancemethodfutureexchangeFDBmethod定率递减余额折旧法FEFi.t.远期外汇免所得税freeofincometaxfinancialinstitutionbuyercreditpolicyFIBC金融机构买方信贷险先进先出法FIFOfin.firstin,firstoutfinancialstanding资信状况stadg.(stndg.)fin.stat.(F/S)financialstatementfinancialyear财务报表财政年度fin.yr.FINAFIOfollowingitemsnotavailablefreeinandout以下项目不可获得自由进出FLGfinanceleaseguaranteeflatfolio金融租赁担保无利息对折、页码flt.fo.FinancialandOperationsCombinedUniformSingleReportforward;forwardedFOCUS财务经营综合报告for'd.,fwd转递FOXFPFuturesandOptionsExchangefullypaid期货和期权交易所已全付的FRAFRCDforwardrateagreementfloatingratecertificateofdeposit远期利率协议浮动利率存单freecasenochargeforcasefixedrateexportfinanceforward免费事例固定利率出口融资FREFfrt.期货、远期合约Frt.freightfreightforward运费运费待付运费及酬金运费已付最后结算Frt.fwdfrt.&grat.Frt.ppdFSfreightandgratuityfreightprepaidfinalsettlementfut.FVfuturesfacevalue期货、将来面值FVAFWDfairvalueaccountingforward(exchange)contractforeignexchangebrokerfixed合理价值法远期合约外汇经纪人固定的定息票据FXbrokerfxdFXRNFYfixedratenotefiscalyear(financialyear)fullypaid财政（务）年度全部付讫fy.pd.FYIGAforyourinformationgoahead供您参考办理、可行generalAcceptedAccountingPrinciplesGAAP通用会计准则GAASGJGenerallyAcceptedAuditingStandardgeneraljournalgeneralledger通用审计标准普通日记帐总分类帐GLGMPgraduatedpaymentmortgagegrossprofitgrossrevenue递增付款按揭毛利毛收入GPGRGSGTMgrosssalesgoodthismonth销售总额本月有效GTWH.inD.C.HCAgoodthisweek本星期有效正当持票人holderinduecoursehistoricalcostaccountingHongKongInterbankOfferedRatehighest-in,first-outhighinterestratecurrencieshonored历史成本会计香港银行同业拆借利率高入先出法高利率货币如期支付的HIBORhifoHIRCSHon'dI&Ainventoryandallocationsintangibleassetsinvoicebook库存和分配I.A.I.B.I.B.I.I.B.O.I.F.I.R.I/F无形资产发票簿购货发票簿invoicebookinwardinvoicebookoutwardinsufficientfund销货发票簿存款不足inwardremittanceinsufficientfundsincometax汇入款项存款不足I/TIAS所得税国际会计标准InternationalAccountingStandardinterbankbidrateincurredbutnotreportedinter-bankofferedrateindexcurrencyoptionnotesincrementalcapital-outputratioindustrialdevelopmentbondintangibledevelopmentcostinternationaldepositaryreceiptirrevocableletterofcreditIBBRIBNRIBORICONsICORIDB银行间报价利率已发生未报告银行间的拆借利率指数货币期权票据资本-产出增量比工业发展债券无形开发成本国际寄存单据IDCIDRILC不可撤销信用证incl.incldd.inclusiveincluded包括在内已包含在内包含incldg.inl.haulincludinginlandhaulageinlieuofinstant内陆运输费用代替即期、分期付款INLOinst.Instal.,instal.Int.,int.installmentinterestinvoice分期付款利息inv.,Inv.inv.doc.,attach.发票、付款通知附提货单的发票存货invoicewithdocumentattachedinventoryIoweyouInv't.,invt.IOUIOV借据内部传票工业汇票inter-officevoucherindustrialpromissorynoteinitialpublicofferingInlandRevenueindividualretirementaccountinterestrateagreementinterestrateriskinternalrateofreturnirredeemableIPNIPOIR首次发售股票国内税收个人退休金帐户利率协议IRAIRAIRR利率风险IRR内部收益率不可赎回的利率调期信息技术irred.IRSITinterestrateswapinformationtechnologyinvestmenttaxcreditinvestmentvaluejournalITCIV投资税收抵免投资价值J.,Jour.J.A.,J/AJ.D.B.J.V.J/A日记帐jointaccount联合（共管）帐簿分类日记帐分录凭单journalday-bookjournalvoucherjointaccount共同帐户日记帐页数成交价格J/F,j/fK.D.L&Djournalfolioknockeddownpricelossanddamageloansanddiscountsledger损失和损坏放款及贴现分类帐L.&D.L.,Led.L.A.l.s.L/Fliquidassets流动资产lumpsumledgerfolio一次付款总额分类帐页数材料清单L/ML/Tlistofmaterialsleadtime交付周期信用证保函LC，L/CLGLi.letterofcreditletterofguaranteeliability负债lifo,LIFOLIRCsLPlastin,firstoutlowinterestrat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