会计用语缩写

缩写英文全称中文Aaccepted承兑A&Caddendaandcorrigenda补遗和勘误A.C.Vactualcashvalue实际现金价值a.d.,a/dafterdate开票后、出票后a/cno.accountnumber帐户编号、帐号a/c,A/Caccountcurrent往来帐户、活期存款帐户a/c,A/C,Accatc.count帐户、帐目A/CSPay.accountspayable应付帐款A/Paccountpaid已付账款A/Paccountpayable应付帐款A/Paccountingperiod会计期间A/Padviseandpay付款通知A/Rattherateof以……比例A/R,A/CSReca.ccountsreceivable应收帐款A/S,a/saftersight见票即付A/S,acc/saccountsales承销帐、承销清单，售货清单abs.abstract摘要Acc.acceptance往来帐户Acc.,Acpt.acceptanceoraccepted承兑Accrd.Intaccruedinterest应计利息Acct.accountant会计师、会计员Acct.accounting会计、会计学Acct.No.accountnumber帐户编号、帐号Acct.Tit.accounttitle帐户名称、会计科目ACTadvancecorporationtax预扣公司税ad.val.,A/Vadvaloremto(accordingvalu^^^ADRSassetdepreciationrange$丫5t固定资产分组折旧法Adv.advance预付款AJEadjustingjournalentries调整分录Amt.amount金额、总数Ann.annuity年金ATCaveragetotalcost平均总成本ATMatthemoney仅1寸成本钱ATMAutomaticTellerMachine自动取款机（柜员机）Aud.auditor审计员、审计师Av.average平均值缩写吴文全称中文Bshar'e Bshare8股b&bbed&breakfast住宿费和早餐费b.b.bearerbond不记名债券B.B.,B/Bbillbook出纳簿B.C.bankclearing银行清算b.c.blindcopy密送的副本b.d.i.bothdatesinclusive包括头尾两大b.e.,B/Ebillofexchange汇票b.l.,B/Lbilloflading提货单b.o.m.billofmaterials用料清单b.o.p.balanceofpaymentsB/Pbillspayable收支差额b.p.,应付票据B.P.Bbankpostbill银行汇票b.r.,b.s.,B/R,Bb.irlelcs.receivableB，SBS,应收票据B/Sbalancesheet资产负债表B.T.T.banktelegraphictransfer银行电汇B/Bbillbought买入票据、买入汇票B/Cbillsforcollection托收汇票B/Dbankdraft银行汇票B/Dbillsdiscounted已贴现票据b/dbroughtdown转下页B/Ebillofentry报关单b/fbroughtforward承前B/Lbilloflading提货单B/Loriginalbillofladingoriginal提货单正本B/Rbankrate银行贴现率B/Sbillofsales卖据、出货单BAbankacceptance银行承兑汇票bal.balance余额、差额banky.bankruptcy破产、倒闭BCbuyercredit买方信贷Bd.bond【贝分BEPbreakevenpoint保本点、盈亏临界点Bfcy.Beneficiary受益人bitbinarydigit两位数Bk.bank银行Bk.bankbook银行帐簿Bk.book帐册BNbanknote钞票BObuyer,soption买者选择交割期的远期合同BOMbeginningofmonth月初BOTbalanceoftrade贸易余额BOYbeginningofyear年初BRbankrate银行贴现率Brok.brokerorbrokerage经纪人或经纪人佣金BVbookvalue票面价值缩写吴文全称中文Ccash;coupon;currency现金、息票、通货c.,Cts.cents分特许会计师、主任（主管）C.A.charteredaccountachiefaccountantC.A.commercialagent商业代理、代理商C.A.Dcashagainstdocument交单付款，凭单付现C.A.S.costaccountingstandards成本会计标准C.B.cashbook现金簿c.b.,C.B.cashbook现金簿C.C.contracredit贷方对销C.C.cashier,scheck银行本票C.d.cumdividend附股息报关单C.H.clearinghouse票据交换所C.H.customhouse海关C.I.T.comprehensiveincometax综合所得税C.L.callloan短期拆放C.M.A.certifiedmanagementaccountan6注册管土理会计师C.O.,C/Ocashorder现金汇票、现金订货c.o.d,C.O.D.cashondelivery货到付款，交货付现C.P.ACertifiedPublicAccountant注册公共会计师C.P.A.CertifiedPublicAccountant注册会计师C.S.capitalstock股本C.V.P.analysisCostVolumeProfitanalysis本量利分析C.W.O.cashwithorder订货付款，随订单付现C/Acapitalaccount资本帐户C/Acurrentaccount在来帐C/Acurrentassets流动资产c/dcarrieddown过次页、结转下期会

c/fcarryforward过次页、结转C/Icertificateofinsurance保险凭证C/Lcurrentliabilities流动负债c/ocarriedover结转后期can.cancelled注销cap.capital资本CAPMcapitalassetpricingmode固定资产计价模式CBDcashbeforedelivery先付款后交货CDcertificateofdeposit存单CGcapitalgain资本利得CGcapitalgoods生产资料、资本货物Chgscharges费用Chq.cheque支票CIAcertifiedinternalauditor注册内部审计员Ck.check支票CMLcapitalmarketline资本市场线性CMOCollateralizedMortgageObligatio喇抵押贷款债务CMVcurrentmarketvalue现时市场价值CNconsignmentnote铁路运单CNcreditnote贷方通知书COBOLCommonBusinessOrientedLanguajgi用商业语言Col.column帐栏Coll.collateral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CPcommercialpaper商业票据CPMcostperthousand每一千个为单位的成本Cps.coupons息票CRcashreceipts现金收入CRcurrentrate当日汇率、现行汇率Cr.Credit,creditor贷记、贷方CSconvertiblesecurities可转换证券CTcabletransfer电汇CTcorporatetreasurer公司财务主管ctgecartage货运费、搬运费、车费CTTcapitaltransfertax资本转移税

curcurrcurrent本月、当月CVconvertiblesecurity可转换债券CVDcountervailingduties反倾销税CYcalendaryear日历年Cy.currency货币缩写英文全称中文Ddegree;draft度、汇票D.A.debitadvice欠款报单D.Bdaybook日记帐、流水帐D.C.F.methoddiscountedcashflowmethod现金流量贴现法D.D.,D/Ddemanddraft即期汇票d.f,D.F.,d.frt.deadfreight空舱费D.O.G.daysofgrace宽限日数D.R.,DRdiscountrate贴现率、折扣率d/adaysafteracceptance承兑后...日.（付款）D/Adepositaccount存款帐户D/Adocumentagainstacceptance承兑交单D/Ddocumentarydraft跟单汇票D/DDemandDraft票汇D/d;d/ddaysafterdate出票后...日必付款）D/Ndebitnote清单D/Odeliveryorder发货单D/Pdocumentsagainstpayment付款交单D/R.depositreceipt存款收条D/Wdockwarrant码头仓单DBmethodDd.decliningbalance(depreciation)一人…——」g p 递减余额折旧法methoddelivered 交付DDBmethodDef.doubledecliningbalance(depreciation)人…一一「」 g p双倍递减余额折旧法methoddeferred 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

dish'd;disheddishonored不名誉、拒付Div.dividend;division红利div.;divddividend红利、股息DLdirectloan直接贷款DLDdeadlinedate最后时限Dls,Dol(s);dollars元DNdatenumber日期号DN,D/Ndebitnote借记通知单DNRdonotreduce不减少Do,dto.ditto同上、同前Doc(s)documents凭证、单据、文件Doc.codedocumentcode凭证（单据）编号doc.att.documentsattached附单据、附件Dols.dollars美元DORdateofrequest要求日DP,D/Pdocumentagainstpayment交单付款Drdebtor债务人DRdepositreceipt存单、存款收据Drdebit借记、借方Drdrawer借方DS,d/sdaysaftersight(days'sight)见票后日.付款）Ds,d'sdays日DTCdeposittakingcompany接受存款公司DTCDepositTrustCompany储蓄信托公司Dup,duplduple,duplicate副本DVPdeliveryversuspayment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.errorsandomissionsexcepted如有错漏，可加更止e.a.o.n.exceptasotherwisenoted除非另有说明E.D.exdividend股息除外E.E.,e.e.errorsexcepted如有错误，可加更止E.P.Texcessprofittax超额利润税Ea.each每Ea.earningassets盈利资产，有收益的资产EATearningsaftertax税后收益

EBexbudgetary预算外EBITearningsbeforeinterestandin税前e攵益xEBITearningsbeforeinterestandt扣除利息和税金刖收益EBSElectronicBrokingService电子经纪服务系统EBTearningbeforetaxation税前盈利ECerrorcorrected错误更止ECexportcredit出口信贷Ec.excoupon无息票Ec.examplecausa例如ECAexportcreditagency出口信贷机构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EFExchangeFund外汇基金EFexportfinance出口融资EFTelectronicfundstransfer电子资金转帐EIBExport-ImportBank进出口银行EMIPequivalentmeaninvestmentperi等值平均投资期EMPend-ofmonthpayment月末付款EMSEuropeanMonetarySystem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EOAeffectiveonorabout大约在生效EODeveryotherday每隔一日EOMendofmonth月底EOSendofseason季末EOYendofyear年终EPDearliestpossibledate最早可能日期EPNexportpromissorynote出口汇票EPRearningspriceratio收益价格比率

EPSearningspershare每股收益额、每股平均收益，每股盈利额EPVIexcesspresentvalueindex超现值指数Eq.equivalent等值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etseq.etsequent以下ETLTequaltoorlessthan等于或少于ETSestimatedtimeofsailing预计启航时间excp.excoupon无息票exdiv.exdividend无股息ex.;exchexchange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Fdealtinflat无息交易的f.following(page)接下贝F.A.faceamount票面金额F.A.fixedassets固定资产f.a.c.fastascan尽快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F.I.Tfreeofincometax免交所得税F.O.C.freeofcharge免费F.P.fullypaid付讫F.X.,FE,FOREXforeignexchange外汇FAIAFellowoftheAssociationoft， 1人，，，， 国际会计协会会员InternationalAccountantsFASBFinancialAccountingStandardsD〃 g 财务会计标准委员会BoardsFATfixedassettransfer固定资产转移FCAFellowoftheInstituteofAccountantsCh特许会计师学会会员FCGforeigncurrencyguarantee外币担保FCRforwarder,scargoreceipt货运代理行收据fd.fund资金FDBmethodfixedrateondecliningbalance^一一人人一，g 定率递减余额折旧法methodFEfutureexchange远期外汇Fi.t.freeofincometax免所得税FIBCfinancialinstitutionbuyerpolicy‘金通融机构买方信贷险FIFOfirstin,firstout先进先出法fin.stadg.(stndg.)financialstanding资信状况fin.stat.(F/S)nancialstatement财务报表fin.yr.financialyear财政年度FINAfollowingitemsnotavailable^k项目不可获得FIOfreeinandout自由进出FLGfinanceleaseguarantee金融租赁担保flt.flat无利息fo.folio对折、页码FOCUSFinancialandOperationsComtHLUniformSingleReport务经营综合报告for,d.,fwdforward;forwarded转递FOXFuturesandOptionsExchange期货和LI期权交易所FPfullypaid已全付的FRAforwardrateagreement远期利率协议FRCDfloatingratecertificateof激动踞|率存单freecasenochargeforcase免费事例FREFfixedrateexportfinance固定利率出口融资frt.forward期货、远期合约Frt.freight运费Frt.fwdfreightforward运费待付frt.&grat.freightandgratuity运费及酬金Frt.ppdfreightprepaid运费已付FSfinalsettlement最后结算fut.futures期货、将来FVfacevalue面值FVAfairvalueaccounting合理价值法FWDforward(exchange)contract远期合约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供您参考缩写吴文全称中文GAgoaheadgeneralAcceptedAccounting办理、可行GAAPPrinciples通用会计准则GAASGenerallyAcceptedAuditingSt通明审计标准GJgeneraljournal普通日记帐GLgeneralledger总分类帐GMPgraduatedpaymentmortgage递增付款按揭GPgrossprofit毛利GRgrossrevenue毛收入GSgrosssales销售总额GTMgoodthismonth本月有效GTWgoodthisweek本星期有效缩写吴文全称中文H.inD.C.holderinduecourse正当持票人HCAhistoricalcostaccounting历史成本会计HIBORHongKongInterbankOfferedRati港银行同业拆借利率hifohighest-in,first-out高入先出法HIRCShighinterestratecurrencies高利率货币Hon'dhonored如期支付的缩写英文全称中文I&Ainventoryandallocations库存和分配I.A.intangibleassets无形资产I.B.invoicebook发票簿I.B.I.invoicebookinward购货发票簿I.B.O.invoicebookoutward销货发票簿I.F.insufficientfund存款不足I.R.inwardremittance汇入款项I/Finsufficientfunds存款不足I/Tincometax所得税IASInternationalAccountingStand8rs会计标准IBBRinterbankbidrate银行间报价利率IBNRincurredbutnotreported已发生未报告

IBORinter-bankofferedrate银行间的拆借利率ICONsindexcurrencyoptionnotes指数货币期权票据ICORincrementalcapital-outputra资本-产出增量比IDBindustrialdevelopmentbond工业发展债券IDCintangibledevelopmentcost无形开发成本IDRinternationaldepositaryrece国际寄存单据ILCirrevocableletterofcredit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.haulinlandhaulage内陆运输费用INLOinlieuof代替inst.instant即期、分期付款Instal.,instalinstallment分期付款Int.,erest利息inv.,Inv.invoice发票、付款通知inv.doc.,attachinvoicewithdocumentattachel®提货单的发票Inv't.,invt.inventory存货IOUIoweyou借据IOVinter-officevoucher内部传票IPNindustrialpromissorynote工业汇票IPOinitialpublicoffering首次发售股票IRInlandRevenue国内税收IRAindividualretirementaccountj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ITinformationtechnology信息技术ITCinvestmenttaxcredit投资税收抵免IVinvestmentvalue投资价值缩写吴文全称中文J.,Jour.journal日记帐J.A.,J/Ajointaccount联合（共管）帐簿J.D.B.journalday-book分类日记帐J.V.journalvoucher分录凭单J/Ajointaccount共同帐户

J/F,j/fjournalfolio日记帐页数K.D.knockeddownprice成交价格缩写英文全称中文L&Dlossanddamage损失和损坏L.&D.loansanddiscounts放款及贴现L.,Led.ledger分类帐L.A.liquidassets流动资产l.s.lumpsum一次付款总额L/Fledgerfolio分类帐页数L/Mlistofmaterials材料清单L/Tleadtime交付周期LC,]L/Cletterofcredit信用证LGletterofguarantee保函Li.liability负债lifo,LIFOlastin,firstout后进先出法LIRCslowinterestratecurrencies低利率货币LPlinearprogramming线性规划LRPlimitedrecourseproject有限追索项目LRPFlimitedrecourseprojectfinanci®®追索项目融资LTlongterm长期缩写吴文全称中文Mmaturedbond至U期的债券Mmega-百万Mmilli-千分之一mmillion百万M.B.memorandumbook备忘录M.D.maturitydate至U期日M.D.,M/Dmemorandumofdeposit存款放）单M.F.mutualfunds共同基金M.M.moneymarket货币市场M.O.moneyorder邮汇M/a,MAmyaccount本人帐户M/Cmarginalcredit信贷限额，限界信贷m/cmetalliccurrency金属货币M/Dmemorandumofdeposit存款单M/dmonthsafterdeposit出票后...月.M/Pmonthsafterpayment付款后...月.M/smonthsofsight见票后...月..

M/Tmailtransfer信汇Mat.maturity至U期日Max.,maxmaximums-l-Q.取大量MBBmortgage-backedbonds抵押支持的债券MBOmanagementbyobjectives目标管土里MCAmutualcurrencyaccount共同货币帐户MCPmixedcreditprogram混合信贷计划MEImarginalefficiencyofinvestmer投资的边际效率mem.memorandum备忘录MERMmultilateralexchangeratemode格边汇率模型MFmezzaninefinancing过渡融资microonemillionthpart百万分之一minminimum最低值、最小量MIPmonthlyinvestmentplan月度投资计划MLRminimumlendingrate最低贷款利率MLTGmedium-and-long-termguarantee）中长期担保MMDAmoneymarketdepositaccount货币市场存款帐户MO,M.O.moneyorder汇票mo.month月Mos.months月Mrge.(mtg.)mortgage抵押MRJmaterialsrequisitionjournal领料日记帐MRPmonthlyreportofprogress进度月报MTmediumterm中期mthlymonthly每月MTNmedium-termnote中期票据缩写吴文全称中文n.anotavailable暂缺净值N.A.netassets净资产N.A.non-acceptance不承兑N.B.notabene注意N.D.netdebt净债务n.d.nodate无日期n.d.non-delivery未能至U达N.E.netearnings净收益n.e.noeffects无效n.e.notenough不足

N.E.S. notelsewherespecified未另作说明N.G. netgain纯收益N.I. netincome净收益N.I. netinterest净利息N.L. netloss净损失N.N. noname无签名N.P. notespayable应付票据N.Q.A. netquickassets速动资产净额N.R. notesreceivable应收票据N.S.F.,NSFnosufficientfund存款不足N.W. networth净值N.Y. netyield净收益N/C netcapital净资本N/F nofund无存款N/P netprofit净利N/R noresponsibility无责任N/S、N.S.F.notsufficientfunds存款不足NA notapplicable不可行NC nocharge免费ND nextdaydelivery第一天交割NDA netdomesticasset国内资产净值NE. noeffects无存款Neg.Inst.,N.negotiableinstruments流通票据negb. negotiable可转让的、可流通的net.p. netproceeds净收入NFD nofixeddate无固定日期NFS notforsale非卖品NH notheld不追索委托NIAT netincomeaftertax税后净收益NIFO nextin,firstout次进先出法nil nothing无NIM netinterestmargin净息差NIT negativeincometax负所得税NL noload无佣金NM nomarks无标记noa/c noaccount无此帐户NO.(no.) number编号、号数NOP netopenposition净开头寸

NOWa/cnegotiableorderofwithdrawalq转让存单帐户NPnoprotest 免作拒付证书NPCnominalprotectioncoefficient名义保护系数NPLnon-performingloan 不良贷款NPVmethodnetpresentvaluemethod 净现值法NSFchecknosufficientfundcheck 存款不足支票NTAnettangibleassets 有形资产净值ntlnotimelost 立即NWCnetworkingcapital 净流动资本NXnotexceeding 不超过缩写英文全称 中文O.B.，O/Borderbook 订货簿O.E.，o.e.omissionexcepted 遗漏除夕卜O.F.oceanfreight 海运费O/aonaccount 赊帐o/aonaccountof 记入…帐户O/dondemand 见票即付o/d,o.d.,OoDerdrawn 透支O/soutstanding 未清偿、未收回的OAopenaccount 赊帐、往来帐OAASoperationalaccountingandanalysis八，一经营会计分析制systemOBotherbudgetary 其他预算OBVon-balancevolume 持平数量法ODoverdraft 透支OECoriginalequipmentcost 设备原值OFCopenforcover 预约保险OIoriginalissue 原始发行OIIoverseasinvestmentinsurance海外投资保险ok.allcorrect 全部正确oppopposite 对方opt.optional 可选择的ord.ordinary 普通的OVAoverheadvarianceanalysis 间接费用差异分析OWofferwanted 寻购启示缩写英文全称 中文Ppaidthisyear 该年（红利）已付P&Iclauseprotectionandindemnityclause呆障与赔偿条款P&Lprofitandloss盈亏，损益P.0.postalorder汇票P.A.personalaccount;privateaccou个人账户、私人账户p.a.,perannerannum每年P.C.B.pettycashbook零用现金簿P.O.Dpayondelivery货至M付款P.O.R.payableonreceipt货至M付款P.P.paybackperiod（投资的）回收期P/Aprivateaccount私人帐户P/Eratioprice-eaningsratio收益率P/Npromissorynote期票，本票P/Ppostedprice股票等）的牌价PACputandcall卖出和买入期权PAYEpayasyouearn所得税预扣法PAYEpayasyouenter进入时支付PBTprofitbeforetaxation税前利润pdpaid已付PFprojectfinance项目融资PFDpreferredstock优先股PMOpostalmoneyorder邮政汇票PORpayonreturn收益Ppd.prepaid预付PRpaymentreceived付款收讫PSpostscript又及PVparvalue;presentvalue面值；现值缩写英文全称中文Q.quantity数量q.v.quodvide(whichsee)参阅Q.y.query查核quad.quadruplicate一式四份中的一份缩写吴文全称中文RRoptionnottraded没有进行交易的期权r.rate比率R.response;registered;return答复；已注册；收益r.d.runningdays=consecutivedays连续日R/Arefertoacceptor洽询（汇票）承兑人请给出票人，（银行）洽询出R/Drefertodrawer票人RAMdiverseannuitymortgage逆向年金抵押RANrevenueanticipationnote收入预期债券RBregularbudget经常预算rcvd.received已收到re.withreferenceto关于recd.Received收至1」REERrealeffectiveexchangerate实效汇率REVOLVERrevolvingletterofcredit循环信用证RMremittance汇款ROAreturnonasset资产回报率ROCreturnoncapital资本收益率ROEratioofequity股本利润率ROEreturnonequity股本回报率ROIreturnoninvestment投资收益ROPregisteredoptionprincipal记名期权本金ROSratioofsales销售利润率ROSreturnonsales销售收益率RSVPpleasereply请回复Rtoratio比率RTOroundtripoperation往返作业缩写吴文全称中文Ssplitorstockdivided拆股或股息SAsemi-annualpayment半年支付SAAspecialarbitrageaccount特别套作账户SABspecialassessmentbond特别估价债券SBshortbill短期国库券；短期汇票SCsuppliercredit卖方信贷SCFsuppliercreditfinance卖方信贷融资SCIRRspecialCIRR特别商业参考利率SCLsecuritycharacteristicline证券特征线SDstandarddeduction标准扣除额SDBLsightdraft,billofladingatt即期汇票，附带提货单SDRstraightdiscountrate直线贴现率SEshareholders,equity股东产权sec.section部分SFsinkingfund偿债基金SFSSummaryFinancialStatements财务报表概要sgd.signed已签署

Shr.share股份SLCstandbyLC备用信用证SMAspecialmiscellaneousaccount特别杂项账户SOYDsumoftheyear,sdigitsmethod年数力口总折旧法SPSspecialpurposesecurities 特设证券Sq.square