2020年会计用语缩写

作者：

旧在几

作品编号：

2254487796631145587263GF2 4000022

时间：

2020.12.13

缩写

英文全称

A

accepted

A&C

addenda and corrigenda

A.C.V

actual cash value

a.d., a/d

after date

a/c no.

account number

a/c, A/C

account current

a/c, A/C, Acct.

account

A/CS Pay.

accounts payable

A/P

account paid

A/P

account payable

A/P

accounting period

A/P

advise and pay

A/R

at the rate of

A/R, A/CS Rec.

accounts receivable

A/S, a/s

after sight

A/S

，

acc/s

account sales

abs.

abstract

Acc.

acceptance

Acc., Acpt.

acceptance or accepted

accrued interest

Acct.

accountant

Acct.

accounting

.

account number

.

account title

ACT

advance corporation tax

., A/V

ad valorem to (according value)

ADRS

asset depreciation range system

Adv.

advance

AJE

adjusting journal entries

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

Amt.

amount

Ann.

annuity

ATC

average total cost

ATM

at the money

ATM

Automatic Teller Machine

Aud.

auditor

Av.

average

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

b.d.i.

both dates inclusive

b.e., B/E

bill of exchange

b.l., B/L

bill of lading

b.o.m.

bill of materials

b.o.p.

balance of payments

b.p., B/P

bills payable

B.P.B

bank post bill

b.r., B/R, .

b

ills receivable

b.s., B.S.

，

BS,

B/S

balance sheet

B.T.T.

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

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

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

B/S

BA

bal.

banky.

BC

Bd.

BEP

Bfcy.

bit

Bk.

Bk.

Bk.

BN

BO

BOM

BOT

BOY

BR

Brok.

BV

缩写

C

c.,Cts.

C.A.

C.A.

C.A.D

C.A.S.

C.B.

c.b., C.B.

C.C.

C.C.

C.d.

C.H.

C.H.

bill of sales

卖据、出货单

bank acceptance

银行承兑汇票

balance

余额、差额

bankruptcy

破产、倒闭

buyer credit

买方信贷

bond

债券

breakeven point

保本点、盈亏临界点

Beneficiary

受益人

binary digit

两位数

bank

银行

bank book

银行帐簿

book

帐册

bank note

钞票

buyer's option

买者选择交割期的远期合同

beginning of month

月初

balance of trade

贸易余额

beginning of year

年初

bank rate

银行贴现率

broker or brokerage

经纪人或经纪人佣金

book value

票面价值

英文全称

中文

cash; coupon; currency

现金、息票、通货

cents

分

chartered accountant

，

chief accountant

特许会计师、主任（主管）会

计师

commercial agent

商业代理、代理商

cash against document

交单付款，凭单付现

cost accounting standards

成本会计标准

cash book

现金簿

cash book

现金簿

contra credit

贷方对销

cashier's check

银行本票

cum dividend

附股息报关单

clearing house

票据交换所

custom house

海关

C.I.T.

comprehensive income tax

C.L.

call loan

C.M.A.

certified management accountant

C.O., C/O

cash order

c.o.d, C.O.D.

cash on delivery

C.P.A

Certified Public Accountant

C.P.A.

Certified Public Accountant

C.S.

capital stock

C.V.P. analysis Cost Volume Profit analysis

C.W.O.

C/A

C/A

C/A

c/d

c/f

C/I

C/L

c/o

can.

cap.

CAPM

CBD

CD

CG

CG

Chgs

Chq.

CIA

Ck.

CML

CMO

CMV

CN

CN

COBOL

cash with order

capital account

current account

current assets

carried down

carry forward

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

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

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

Col.

column

Coll.

collateral

Coll.

collection

Com. comm.

commission

conv, cv, cvt

convertible

Cor.

corpus

CP

commercial paper

CPM

cost per thousand

Cps.

coupons

CR

cash receipts

CR

current rate

Cr.

Credit, creditor

CS

convertible securities

CT

cable transfer

CT

corporate treasurer

ctge

cartage

CTT

capital transfer tax

cur curr

current

CV

convertible security

CVD

countervailing duties

CY

calendar year

Cy.

currency

缩写

英文全称

D

degree; draft

D.A.

debit advice

D.B

day book

D.C.F. method discounted cash flow method

D.D., D/D

demand draft

d.f, D.F., . dead freight

D.O.G.

days of grace

D.R., DR

discount rate

d/a

days after acceptance

D/A

deposit account

D/A

document against acceptance

D/D

documentary draft

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

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

承兑交单

跟单汇票

D/D

D/d; d/d

D/N

D/O

D/P

D/R.

D/W

DB method

Dd.

Demand Draft

days after date

debit note

delivery order

documents against payment

deposit receipt

dock warrant

declining balance (depreciation)

method

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

delivered

交付

double declining balance (depreciation)

DDB method

双倍递减余额折旧法

method

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.

dish'd;

Div.

div.;

DL

DLD

Dls, Dol(s);

DN

DN, D/N

DNR

Do, dto.

Doc(s)

Doc. code

doc. att.

Dols.

DOR

discount

dished dishonored

dividend; division

divd dividend

direct loan

deadline date

dollars

date number

debit note

do not reduce

ditto

documents

document code

documents attached

dollars

date of request

折扣、贴现

不名誉、拒付

红利

红利、股息

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

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.a.o.n.

E.D.

E.E., e.e.

E.P.T

Ea.

Ea.

EAT

EB

EBIT

EBIT

EBS

EBT

EC

EC

Ec.

Ec.

ECA

ECG

ECI

document against payment

交单付款

debtor

债务人

deposit receipt

存单、存款收据

debit

借记、借方

drawer

借方

days after sight(days' sight)

见票后

.......

日

(

付款

)

days

日

deposit taking company

接受存款公司

Deposit Trust Company

储蓄信托公司

duple, duplicate

副本

delivery versus payment

付款交货

day; delivery

日、交货

dozen

一打

英文全称

中文

exchange; export

交易所、输出

errors and omissions excepted

如有错漏，可加更正

except as otherwise noted

除非另有说明

ex dividend

股息除外

errors excepted

如有错误，可加更正

excess profit tax

超额利润税

each

每

earning assets

盈利资产

,

有收益的资产

earnings after tax

税后收益

ex budgetary

预算外

earnings before interest and income tax

税前收益

earnings before interest and tax

扣除利息和税金前收益

Electronic Broking Service

电子经纪服务系统

earning before taxation

税前盈利

error corrected

错误更正

export credit

出口信贷

ex coupon

无息票

example causa

例如

export credit agency

出口信贷机构

Export Credit Guarantee

出口信用担保

export credit insurance

出口信用保险

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

Eq.

ERM

ERS

ESOP

Est.

et seq.

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

equivalent

exchange rate mechanism

Export Refinance Scheme

Employee Stock Ownership Plan

estate

et sequent

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