会计用语缩写.

缩

A

A&C

A.C.V

a.d., a/d

a/c no.

a/c, A/C

a/c, A/C, Acct.

A/CS Pay.

A/P

A/P

A/P

A/P

A/R

A/R, A/CS Rec.

A/S, a/s

A/S

，

acc/s

abs.

Acc.

Acc., Acpt.

Acct.

Acct.

.

.

ACT

., A/V

ADRS

Adv.

AJE

Amt.

Ann.

ATC

ATM

ATM

Aud.

Av.

写

英

文全称

accepted

addenda and corrigenda

actual cash value

after date

account number

account current

account

accounts payable

account paid

account payable

accounting period

advise and pay

at the rate of

accounts receivable

after sight

account sales

abstract

acceptance

acceptance or accepted

accrued interest

accountant

accounting

account number

account title

advance corporation tax

ad valorem to (according value)

asset depreciation range system

advance

adjusting journal entries

amount

annuity

average total cost

at the money

Automatic Teller Machine

auditor

average

中文

承兑

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

已付账款

应付帐款

会计期间

付款通知

以……比例

应收帐款

见票即付

承销帐、承销清单，售货清单

摘要

往来帐户

承兑

应计利息

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

从价

固定资产分组折旧法

预付款

调整分录

金额、总数

年金

平均总成本

仅付成本钱

自动取款机（柜员机）

审计员、审计师

平均值

缩写

英文全称

B share

B share

b&b

bed & breakfast

b.b.

bearer bond

B.B., B/B

bill book

B.C.

bank clearing

b.c.

blind copy

both dates inclusive

b.e., B/E

bill of exchange

b.l., B/L

bill of lading

bill of materials

balance of payments

b.p., B/P

bills payable

B.P.B

bank post bill

b.r., B/R, .

bills receivable

b.s., B.S.

，

BS, B/S

balance sheet

bank telegraphic transfer

B/B

bill bought

B/C

bills for collection

B/D

bank draft

B/D

bills discounted

b/d

brought down

B/E

bill of entry

b/f

brought forward

B/L

bill of lading

B/L original

bill of lading original

B/R

bank rate

B/S

bill of sales

BA

bank acceptance

bal.

balance

banky.

bankruptcy

BC

buyer credit

Bd.

bond

BEP

breakeven point

Bfcy.

Beneficiary

bit

binary digit

Bk.

bank

Bk.

bank book

中文

B

股

住宿费和早餐费

不记名债券

出纳簿

银行清算

密送的副本

包括头尾两天

汇票

提货单

用料清单

收支差额

应付票据

银行汇票

应收票据

资产负债表

银行电汇

买入票据、买入汇票

托收汇票

银行汇票

已贴现票据

转下页

报关单

承前

提货单

提货单正本

银行贴现率

卖据、出货单

银行承兑汇票

余额、差额

破产、倒闭

买方信贷

债券

保本点、盈亏临界点

受益人

两位数

银行

银行帐簿

Bk.

BN

BO

BOM

BOT

BOY

BR

Brok.

BV

缩写

C

c.,Cts.

C.A.

C.A.

C.A.D

C.B.

c.b., C.B.

C.C.

C.C.

C.d.

C.H.

C.H.

C.L.

C.O., C/O

C.P.A

C.S.

C/A

C/A

C/A

c/d

c/f

book

bank note

buyer's option

beginning of month

balance of trade

beginning of year

bank rate

broker or brokerage

book value

英文全称

cash; coupon; currency

cents

chartered accountant

，

chief accountant

commercial agent

cash against document

cost accounting standards

cash book

cash book

contra credit

cashier's check

cum dividend

clearing house

custom house

comprehensive income tax

call loan

certified management accountant

cash order

cash on delivery

Certified Public Accountant

Certified Public Accountant

capital stock

Cost Volume Profit analysis

cash with order

capital account

current account

current assets

carried down

carry forward

帐册

钞票

买者选择交割期的远期合同

月初

贸易余额

年初

银行贴现率

经纪人或经纪人佣金

票面价值

中文

现金、息票、通货

分

特许会计师、主任（主管）会计师

商业代理、代理商

交单付款，凭单付现

成本会计标准

现金簿

现金簿

贷方对销

银行本票

附股息报关单

票据交换所

海关

综合所得税

短期拆放

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

股本

本

-- -

量

---

利分析

订货付款，随订单付现

资本帐户

往来帐

流动资产

过次页、结转下期

过次页、结转

C/I

C/L

c/o

can.

cap.

CAPM

CBD

CD

CG

CG

Chgs

Chq.

CIA

Ck.

CML

CMO

CMV

CN

CN

COBOL

Col.

Coll.

Coll.

Com. comm.

conv, cv, cvt

Cor.

CP

CPM

Cps.

CR

CR

Cr.

CS

CT

CT

ctge

CTT

cur curr

certificate of insurance

current liabilities

carried over

cancelled

capital

capital asset pricing mode

cash before delivery

certificate of deposit

capital gain

capital goods

charges

cheque

certified internal auditor

check

capital market line

Collateralized Mortgage Obligations

current market value

consignment note

credit note

Common Business Oriented Language

column

collateral

collection

commission

convertible

corpus

commercial paper

cost per thousand

coupons

cash receipts

current rate

Credit, creditor

convertible securities

cable transfer

corporate treasurer

cartage

capital transfer tax

current

保险凭证

流动负债

结转后期

注销

资本

固定资产计价模式

先付款后交货

存单

资本利得

生产资料、资本货物

费用

支票

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

担保、抵押物

托收

佣金

可转换的、可兑换的

本金

商业票据

每一千个为单位的成本

息票

现金收入

当日汇率、现行汇率

贷记、贷方

可转换证券

电汇

公司财务主管

货运费、搬运费、车费

资本转移税

本月、当月

CV

CVD

CY

Cy.

缩写

D

D.A.

D.B

D.D., D/D

d.f, D.F., .

D.R., DR

d/a

D/A

D/A

D/D

D/D

D/d; d/d

D/N

D/O

D/P

D/R.

D/W

DB method

Dd.

DDB method

Def.

def.

Dely.

dem.

Depr.

Dft.

diff.

Dis.

dish'd;

Div.

div.;

convertible security

countervailing duties

calendar year

currency

英文全称

degree; draft

debit advice

day book

discounted cash flow method

demand draft

dead freight

days of grace

discount rate

days after acceptance

deposit account

document against acceptance

documentary draft

Demand Draft

days after date

debit note

delivery order

documents against payment

deposit receipt

dock warrant

declining balance (depreciation) method

delivered

double declining balance (depreciation) method

deferred

deficit

delivery

demurrage

depreciation

draft

difference

discount

dished dishonored

dividend; division

divd dividend

可转换债券

反倾销税

日历年

货币

中文

度、汇票

欠款报单

日记帐、流水帐

现金流量贴现法

即期汇票

空舱费

宽限日数

贴现率、折扣率

承兑后

......

日（付款）

存款帐户

< br>

承兑交单

跟单汇票

票汇

出票后

......

日

(

付款

)

清单

发货单

付款交单

存款收条

码头仓单

递减余额折旧法

交付

双倍递减余额折旧法

延期

赤字、亏损

交付

滞期费

折旧

汇票

差额

折扣、贴现

不名誉、拒付

红利

红利、股息

DL

DLD

Dls, Dol(s);

DN

DN, D/N

DNR

Do, dto.

Doc(s)

Doc. code

doc. att.

Dols.

DOR

DP, D/P

Dr

DR

Dr

Dr

DS, d/s

Ds, d's

DTC

DTC

Dup, dupl

DVP

Dy, d/y

dz

缩写

E

E&O.E.

E.D.

E.E., e.e.

E.P.T

Ea.

Ea.

EAT

EB

EBIT

EBIT

direct loan

deadline date

dollars

date number

debit note

do not reduce

ditto

documents

document code

documents attached

dollars

date of request

document against payment

debtor

deposit receipt

debit

drawer

days after sight(days' sight)

days

deposit taking company

Deposit Trust Company

duple, duplicate

delivery versus payment

day; delivery

dozen

英文全称

exchange; export

errors and omissions excepted

except as otherwise noted

ex dividend

errors excepted

excess profit tax

each

earning assets

earnings after tax

ex budgetary

earnings before interest and income tax

earnings before interest and tax

直接贷款

最后时限

元

日期号

借记通知单

不减少

同上、同前

凭证、单据、文件

凭证（单据）编号

附单据、附件

美元

要求日

交单付款

债务人

存单、存款收据

借记、借方

借方

见票后

.......

日

(

付款

)

日

接受存款公司

储蓄信托公司

副本

付款交货

日、交货

一打

中文

交易所、输出

如有错漏，可加更正

除非另有说明

股息除外

如有错误，可加更正

超额利润税

每

盈利资产

,

有收益的资产

税后收益

预算外

税前收益

扣除利息和税金前收益

EBS

EBT

EC

EC

Ec.

Ec.

ECA

ECG

ECI

ECR

ECT

ED

EDD

EDI

EDOC

EDP

EF

EF

EFT

EIB

EMIP

EMP

EMS

encd.

encl(s).

End., end.

Entd.

EOA

EOD

EOM

EOS

EOY

EPD

EPN

EPR

EPS

EPVI

Electronic Broking Service

earning before taxation

error corrected

export credit

ex coupon

example causa

export credit agency

Export Credit Guarantee

export credit insurance

export credit refinancing

estimated completion time

ex dividend

estimated delivery date

electronic data interchange

effective date of change

Electronic Data Processing

Exchange Fund

export finance

electronic funds transfer

Export-Import Bank

equivalent mean investment period

end-of month payment

European Monetary System

enclosed

enclosure

endorsement

entered

effective on or about

every other day

end of month

end of season

end of year

earliest possible date

export promissory note

earnings price ratio

earnings per share

excess present value index

电子经纪服务系统

税前盈利

错误更正

出口信贷

无息票

例如

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

出口融资

电子资金转帐

进出口银行

等值平均投资期

月末付款

欧洲货币体系

附件

附件

背书

登记人

大约在

.......

生效