-
财务会计英语缩写语
缩写
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.
B share
b&b
b.b.
B.B.,
B/B
B.C.
b.c.
b.d.i.
b.e., B/E
b.l., B/L
b.o.m.
b.o.p.
b.p., B/P
B.P.B
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
B share
bed &
breakfast
bearer bond
bill book
bank clearing
blind copy
both dates inclusive
bill of exchange
bill of lading
bill of materials
balance of payments
bills payable
bank post bill
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
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
b.r., B/R, .
b.s.,
B.S.
，
BS, B/S
B.T.T.
B/B
B/C
bills receivable
应收票据
balance sheet
资产负债表
bank telegraphic transfer
银行电汇
bill bought
买入票据、买入汇票
bills for collection
托收汇票
B/D
B/D
b/d
B/E
b/f
B/L
B/L original
B/R
B/S
BA
bal.
banky.
BC
Bd.
BEP
Bfcy.
bit
Bk.
Bk.
Bk.
BN
BO
BOM
BOT
BOY
BR
Brok.
BV
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.
C.I.T.
C.L.
C.M.A.
C.O.,
C/O
c.o.d, C.O.D.
C.P.A
C.P.A.
C.S.
bank draft
bills discounted
brought down
bill of entry
brought forward
bill of lading
bill of lading original
bank rate
bill of sales
bank acceptance
balance
bankruptcy
buyer credit
bond
breakeven point
Beneficiary
binary digit
bank
bank
book
book
bank note
buyer's option
beginning of month
balance of trade
beginning of year
bank rate
broker or brokerage
book value
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
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
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
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
C.V.P. analysis
Cost Volume Profit analysis
本
---
量
---
利分析
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
Col.
Coll.
Coll.
Com.
comm.
conv, cv,
cvt
Cor.
CP
CPM
Cps.
CR
CR
Cr.
CS
CT
CT
ctge
CTT
cur curr
CV
CVD
CY
Cy.
缩写
D
D.A.
D.B
D.C.F. method
D.D., D/D
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
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
convertible security
countervailing duties
calendar year
currency
英文全称
degree;
draft
debit advice
day book
discounted cash
flow method
demand draft
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
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
d.f, D.F., .
D.O.G.
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.;
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
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
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
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
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
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
E
E&O.E.
exchange; export
交易所、输出
errors
and omissions excepted
如有错漏，可加更正
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
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
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
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
equivalent
exchange
rate mechanism
Export Refinance
Scheme
Employee Stock Ownership
Plan
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
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
每隔一日
月底
季末
年终
最早可能日期
出口汇票
收益价格比率
每股收益额、每股平
均收益，每股盈
利额
超现值指数
等值
汇率机制
出口再融资计划
职工持股计划
Est.
et seq.
ETLT
ETS
ex cp.
ex div.
ex.;
excl.
Exs.
Extd.
F
f.
F. A.
F.A.
f.a.c.
F.B.E.
F.C.
F.C.
F.C.
F.I.T
F.O.C.
F.P.
F.X., FE, FOREX
FAIA
FASB
FAT
FCA
FCG
FCR
fd.
FDB method
FE
Fi.t.
FIBC
FIFO
fin.
stadg.(stndg.)
fin. stat. (F/S)
.
FINA
FIO
FLG
flt.
fo.
FOCUS
for'd., fwd
FOX
FP
FRA
FRCD
estate
et sequent
equal to or
less than
estimated time of
sailing
ex coupon
ex dividend
exch exchange
exclusive
expense
extend
dealt in flat
following (page)
face
amount
fixed assets
fast as can
foreign bill
of exchange
fixed capital
fixed charges
future
contract
free of income tax
free of charge
fully
paid
foreign exchange
Fellow of the Association of
International Accountants
Financial Accounting Standards Boards
fixed asset transfer
Fellow of the Institute of Chartered
Accountants
foreign
currency guarantee
forwarder's
cargo receipt
fund
fixed rate on declining balance
method
future exchange
free of income tax
financial institution buyer credit
policy
first in, first
out
financial standing
financial statement
financial year
following
items not available
free in and out
finance lease guarantee
flat
folio
Financial and Operations Combined
Uniform Single Report
forward; forwarded
Futures and Options Exchange
fully paid
forward rate
agreement
floating rate certificate
of deposit
财产、遗产
以下
等于或少于
预计启航时间
无息票
无股息
汇兑、况换
另外、不在内
费用
展期
无息交易的
接下页
票面金额
固定资产
尽快
外国汇票
固定资本
固定费用
远期合同
免交所得税
免费
付讫
外汇
国际会计协会会员
财务会计标准委员会
固定资产转移
特许会计师学会会员
外币担保
货运代理行收据
资金
定率递减余额折旧法
远期外汇
免所得税
金融机构买方信贷险
先进先出法
资信状况
财务报表
财政年度
以下项目不可获得
自由进出
金融租赁担保
无利息
对折、页码
财务经营综合报告
转递
期货和期权交易所
已全付的
远期利率协议
浮动利率存单