會計用語縮寫

1、縮寫英文全稱中文Aaccepted承兌A&Caddenda and corrigenda補遺和勘誤A.C.Vactual cash value實際現(xiàn)金價值a.d., a/dafter date開票后、出票后a/c no.account number帳戶編號、帳號a/c, A/Caccount current往來帳戶、活期存款帳戶a/c, A/C, Acct.account帳戶、帳目A/CS Pay.accounts payable應(yīng)付帳款A(yù)/Paccount paid已付賬款A(yù)/Paccount payable應(yīng)付帳款A(yù)/Paccounting period會計期間A/Padvise and

2、pay付款通知A/Rat the rate of以比例A/R, A/CS Rec.accounts receivable應(yīng)收帳款A(yù)/S, a/safter sight見票即付A/S， acc/saccount sales承銷帳、承銷清單，售貨清單abs.abstract摘要Acc.acceptance往來帳戶Acc., Acpt.acceptance or accepted承兌Accrd.Intaccrued interest應(yīng)計利息Acct.accountant會計師、會計員Acct.accounting會計、會計學(xué)Acct.No.account number帳戶編號、帳號Acct.Tit.

3、account title帳戶名稱、會計科目ACTadvance corporation tax預(yù)扣公司稅ad.val., A/Vad valorem to (according value)從價ADRSasset depreciation range system固定資產(chǎn)分組折舊法Adv.advance預(yù)付款A(yù)JEadjusting journal entries調(diào)整分錄Amt.amount金額、總數(shù)Ann.annuity年金ATCaverage total cost平均總成本ATMat the money僅付成本錢ATMAutomatic Teller Machine自動取款機（柜員機）A

4、ud.auditor審計員、審計師Av.average平均值縮寫英文全稱中文B shareB shareB股b&bbed & breakfast住宿費和早餐費b.b.bearer bond不記名債券B.B., B/Bbill book出納簿B.C.bank clearing銀行清算b.c.blind copy密送的副本both dates inclusive包括頭尾兩天b.e., B/Ebill of exchange匯票b.l., B/Lbill of lading提貨單bill of materials用料清單balance of payments收支差額b.p., B/Pbills pa

5、yable應(yīng)付票據(jù)B.P.Bbank post bill銀行匯票b.r., B/R, B.rec.bills receivable應(yīng)收票據(jù)b.s., B.S.，BS, B/Sbalance sheet資產(chǎn)負(fù)債表bank telegraphic transfer銀行電匯B/Bbill bought買入票據(jù)、買入?yún)R票B/Cbills for collection托收匯票B/Dbank draft銀行匯票B/Dbills discounted已貼現(xiàn)票據(jù)b/dbrought down轉(zhuǎn)下頁B/Ebill of entry報關(guān)單b/fbrought forward承前B/Lbill of lading提

6、貨單B/L originalbill of lading original提貨單正本B/Rbank rate銀行貼現(xiàn)率B/Sbill of sales賣據(jù)、出貨單BAbank acceptance銀行承兌匯票bal.balance余額、差額banky.bankruptcy破產(chǎn)、倒閉BCbuyer credit買方信貸Bd.bond債券BEPbreakeven point保本點、盈虧臨界點Bfcy.Beneficiary受益人bitbinary digit兩位數(shù)Bk.bank銀行Bk.bank book銀行帳簿Bk.book帳冊BNbank note鈔票BObuyers option買者選擇交割

7、期的遠期合同BOMbeginning of month月初BOTbalance of trade貿(mào)易余額BOYbeginning of year年初BRbank rate銀行貼現(xiàn)率Brok.broker or brokerage經(jīng)紀(jì)人或經(jīng)紀(jì)人傭金B(yǎng)Vbook value票面價值縮寫英文全稱中文Ccash; coupon; currency現(xiàn)金、息票、通貨c.,Cts.cents分C.A.chartered accountan，t chief accountant特許會計師、主任（主管）會計師C.A.commercial agent商業(yè)代理、代理商C.A.Dcash against docume

8、nt交單付款，憑單付現(xiàn)cost accounting standards成本會計標(biāo)準(zhǔn)C.B.cash book現(xiàn)金簿c.b., C.B.cash book現(xiàn)金簿C.C.contra credit貸方對銷C.C.cashiers check銀行本票C.d.cum dividend附股息報關(guān)單C.H.clearing house票據(jù)交換所C.H.custom house海關(guān)comprehensive income tax綜合所得稅C.L.call loan短期拆放certified management accountant注冊管理會計師C.O., C/Ocash order現(xiàn)金匯票、現(xiàn)金訂貨ca

9、sh on delivery貨到付款，交貨付現(xiàn)C.P.ACertified Public Accountant注冊公共會計師Certified Public Accountant注冊會計師C.S.capital stock股本Cost Volume Profit analysis本 -量 -利分析cash with order訂貨付款，隨訂單付現(xiàn)C/Acapital account資本帳戶C/Acurrent account往來帳C/Acurrent assets流動資產(chǎn)c/dcarried down過次頁、結(jié)轉(zhuǎn)下期c/fcarry forward過次頁、結(jié)轉(zhuǎn)C/Icertificate of

10、 insurance保險憑證C/Lcurrent liabilities流動負(fù)債c/ocarried over結(jié)轉(zhuǎn)后期can.cancelled注銷cap.capital資本CAPMcapital asset pricing mode固定資產(chǎn)計價模式CBDcash before delivery先付款后交貨CDcertificate of deposit存單CGcapital gain資本利得CGcapital goods生產(chǎn)資料、資本貨物Chgscharges費用Chq.cheque支票CIAcertified internal auditor注冊內(nèi)部審計員Ck.check支票CMLcapi

11、tal market line資本市場線性CMOCollateralized Mortgage Obligations擔(dān)保抵押貸款債務(wù)CMVcurrent market value現(xiàn)時市場價值CNconsignment note鐵路運單CNcredit note貸方通知書COBOLCommon Business Oriented Language通用商業(yè)語言Col.column帳欄Coll.collateral擔(dān)保、抵押物Coll.collection托收Com. mission傭金conv, cv, cvtconvertible可轉(zhuǎn)換的、可兌換的Cor.corpus本金CPc

12、ommercial paper商業(yè)票據(jù)CPMcost per thousand每一千個為單位的成本Cps.coupons息票CRcash receipts現(xiàn)金收入CRcurrent rate當(dāng)日匯率、現(xiàn)行匯率Cr.Credit, creditor貸記、貸方CSconvertible securities可轉(zhuǎn)換證券CTcable transfer電匯CTcorporate treasurer公司財務(wù)主管ctgecartage貨運費、搬運費、車費CTTcapital transfer tax資本轉(zhuǎn)移稅cur currcurrent本月、當(dāng)月CVconvertible security可轉(zhuǎn)換債券CV

13、Dcountervailing duties反傾銷稅CYcalendar year日歷年Cy.currency貨幣縮寫英文全稱中文Ddegree; draft度、匯票D.A.debit advice欠款報單D.Bday book日記帳、流水帳discounted cash flow method現(xiàn)金流量貼現(xiàn)法D.D., D/Ddemand draft即期匯票d.f, D.F., d.frt.dead freight空艙費days of grace寬限日數(shù)D.R., DRdiscount rate貼現(xiàn)率、折扣率d/adays after acceptance承兌后 日（付款）D/Adeposit

14、 account存款帳戶D/Adocument against acceptance承兌交單D/Ddocumentary draft跟單匯票D/DDemand Draft票匯D/d; d/ddays after date出票后 日（付款 ）D/Ndebit note清單D/Odelivery order發(fā)貨單D/Pdocuments against payment付款交單D/R.deposit receipt存款收條D/Wdock warrant碼頭倉單DB methoddeclining balance (depreciation) method遞減余額折舊法Dd.delivered交付DD

15、B methoddouble declining balance (depreciation) method 雙倍遞減余額折舊法Def.deferred延期def.deficit赤字、虧損Dely.delivery交付dem.demurrage滯期費Depr.depreciation折舊Dft.draft匯票diff.difference差額Dis.discount折扣、貼現(xiàn)dishd;dished dishonored不名譽、拒付Div.dividend; division紅利div.;divd dividend紅利、股息DLdirect loan直接貸款DLDdeadline date最后

16、時限D(zhuǎn)ls, Dol(s);dollars元DNdate number日期號DN, D/Ndebit note借記通知單DNRdo not reduce不減少Do, dto.ditto同上、同前Doc(s)documents憑證、單據(jù)、文件Doc. codedocument code憑證（單據(jù)）編號doc. att.documents attached附單據(jù)、附件Dols.dollars美元DORdate of request要求日DP, D/Pdocument against payment交單付款Drdebtor債務(wù)人DRdeposit receipt存單、存款收據(jù)Drdebit借記、借方

17、Drdrawer借方DS, d/sdays after sight(days sight)見票后 日（付款 ）Ds, dsdays日DTCdeposit taking company接受存款公司DTCDeposit Trust Company儲蓄信托公司Dup, duplduple, duplicate副本DVPdelivery versus payment付款交貨Dy, d/yday; delivery日、交貨dzdozen一打縮寫英文全稱中文Eexchange; export交易所、輸出E&O.E.errors and omissions excepted如有錯漏，可加更正except a

18、s otherwise noted除非另有說明E.D.ex dividend股息除外E.E., e.e.errors excepted如有錯誤，可加更正E.P.Texcess profit tax超額利潤稅Ea.each每Ea.earning assets盈利資產(chǎn) ,有收益的資產(chǎn)EATearnings after tax稅后收益EBex budgetary預(yù)算外EBITearnings before interest and income tax稅前收益EBITearnings before interest and tax扣除利息和稅金前收益EBSElectronic Broking Ser

19、vice電子經(jīng)紀(jì)服務(wù)系統(tǒng)EBTearning before taxation稅前盈利ECerror corrected錯誤更正ECexport credit出口信貸Ec.ex coupon無息票Ec.example causa例如ECAexport credit agency出口信貸機構(gòu)ECGExport Credit Guarantee出口信用擔(dān)保ECIexport credit insurance出口信用保險ECRexport credit refinancing出口信貸再融資ECTestimated completion time估計竣工時間EDex dividend無紅利、除息、股利除

20、外EDDestimated delivery date預(yù)計交割日EDIelectronic data interchange電子數(shù)據(jù)交換EDOCeffective date of change有效更改日期EDPElectronic Data Processing電子數(shù)據(jù)自理EFExchange Fund外匯基金EFexport finance出口融資EFTelectronic funds transfer電子資金轉(zhuǎn)帳EIBExport-Import Bank進出口銀行EMIPequivalent mean investment period等值平均投資期EMPend-of month paym

21、ent月末付款EMSEuropean Monetary System歐洲貨幣體系encd.enclosed附件encl(s).enclosure附件End., end.endorsement背書Entd.entered登記人EOAeffective on or about大約在 生效EODevery other day每隔一日EOMend of month月底EOSend of season季末EOYend of year年終EPDearliest possible date最早可能日期EPNexport promissory note出口匯票EPRearnings price ratio收益

22、價格比率每股收益額、每股平均收益，每股EPSearnings per share盈利額EPVIexcess present value index超現(xiàn)值指數(shù)Eq.equivalent等值ERMexchange rate mechanism匯率機制ERSExport Refinance Scheme出口再融資計劃ESOPEmployee Stock Ownership Plan職工持股計劃Est.estate財產(chǎn)、遺產(chǎn)et seq.et sequent以下ETLTequal to or less than等于或少于ETSestimated time of sailing預(yù)計啟航時間ex cp.e

23、x coupon無息票ex div.ex dividend無股息ex.;exch exchange匯兌、況換excl.exclusive另外、不在內(nèi)Exs.expense費用Extd.extend展期縮寫英文全稱中文Fdealt in flat無息交易的f.following (page)接下頁F. A.face amount票面金額F.A.fixed assets固定資產(chǎn)fast as can盡快foreign bill of exchange外國匯票F.C.fixed capital固定資本F.C.fixed charges固定費用F.C.future contract遠期合同F(xiàn).I.Tf

24、ree of income tax免交所得稅free of charge免費F.P.fully paid付訖F.X., FE, FOREXforeign exchange外匯Fellow of the Association of InternationalFAIAAccountants國際會計協(xié)會會員FASBFinancial Accounting Standards Boards財務(wù)會計標(biāo)準(zhǔn)委員會FATfixed asset transfer固定資產(chǎn)轉(zhuǎn)移FCAFellow of the Institute of Chartered Accountants 特 許會計師學(xué)會會員FCGfore

25、ign currency guarantee外幣擔(dān)保FCRforwarders cargo receipt貨運代理行收據(jù)fd.fund資金FDB methodfixed rate on declining balance method定率遞減余額折舊法FEfuture exchange遠期外匯Fi.t.free of income tax免所得稅FIBCfinancial institution buyer credit policy金融機構(gòu)買方信貸險FIFOfirst in, first out先進先出法fin. stadg.(stndg.)financial standing資信狀況fin

26、. stat. (F/S)financial statement財務(wù)報表fin.yr.financial year財政年度FINAfollowing items not available以下項目不可獲得FIOfree in and out自由進出FLGfinance lease guarantee金融租賃擔(dān)保flt.flat無利息fo.folio對折、頁碼Financial and Operations CombinedUniformFOCUSSingle Report財務(wù)經(jīng)營綜合報告ford., fwdforward; forwarded轉(zhuǎn)遞FOXFutures and Options E

27、xchange期貨和期權(quán)交易所FPfully paid已全付的FRAforward rate agreement遠期利率協(xié)議FRCDfloating rate certificate of deposit浮動利率存單free case no charge for case免費事例FREFfixed rate export finance固定利率出口融資frt.forward期貨、遠期合約Frt.freight運費Frt. fwdfreight forward運費待付frt.& grat.freight and gratuity運費及酬金Frt.ppdfreight prepaid運費已付FSf

28、inal settlement最后結(jié)算fut.futures期貨、將來FVface value面值FVAfair value accounting合理價值法FWDforward (exchange) contract遠期合約FX brokerforeign exchange broker外匯經(jīng)紀(jì)人fxdfixed固定的FXRNfixed rate note定息票據(jù)FYfiscal year (financial year)財政（務(wù)）年度fy. pd.fully paid全部付訖FYIfor your information供您參考縮寫英文全稱中文GAgo ahead辦理、可行GAAPgener

29、al Accepted Accounting Principles通用會計準(zhǔn)則GAASGenerally Accepted Auditing Standard通用審計標(biāo)準(zhǔn)GJgeneral journal普通日記帳GLgeneral ledger總分類帳GMPgraduated payment mortgage遞增付款按揭GPgross profit毛利GRgross revenue毛收入GSgross sales銷售總額GTMgood this month本月有效GTWgood this week本星期有效縮寫英文全稱中文H. in D. C.holder in due course正當(dāng)持票

30、人HCAhistorical cost accounting歷史成本會計HIBORHong Kong Interbank Offered Rate香港銀行同業(yè)拆借利率hifohighest-in, first-out高入先出法HIRCShigh interest rate currencies高利率貨幣Hondhonored如期支付的縮寫英文全稱中文I&Ainventory and allocations庫存和分配I.A.intangible assets無形資產(chǎn)I.B.invoice book發(fā)票簿invoice book inward購貨發(fā)票簿invoice book outward銷貨發(fā)

31、票簿I.F.insufficient fund存款不足I.R.inward remittance匯入款項I/Finsufficient funds存款不足I/Tincome tax所得稅IASInternational Accounting Standard國際會計標(biāo)準(zhǔn)IBBRinterbank bid rate銀行間報價利率IBNRincurred but not reported已發(fā)生未報告IBORinter-bank offered rate銀行間的拆借利率ICONsindex currency option notes指數(shù)貨幣期權(quán)票據(jù)ICORincremental capital-ou

32、tput ratio資本 -產(chǎn)出增量比IDBindustrial development bond工業(yè)發(fā)展債券IDCintangible development cost無形開發(fā)成本IDRinternational depositary receipt國際寄存單據(jù)ILCirrevocable letter of credit不可撤銷信用證incl.inclusive包括在內(nèi)incldd.included已包含在內(nèi)incldg.including包含inl. haulinland haulage內(nèi)陸運輸費用INLOin lieu of代替inst.instant即期、分期付款I(lǐng)nstal., i

33、nstal.installment分期付款I(lǐng)nt., erest利息inv., Inv.invoice發(fā)票、付款通知inv.doc.,attach.invoice with document attached附提貨單的發(fā)票Invt., invt.inventory存貨IOUI owe you借據(jù)IOVinter-office voucher內(nèi)部傳票IPNindustrial promissory note工業(yè)匯票IPOinitial public offering首次發(fā)售股票IRInland Revenue國內(nèi)稅收IRAindividual retirement account個

34、人退休金帳戶IRAinterest rate agreement利率協(xié)議IRRinterest rate risk利率風(fēng)險IRRinternal rate of return內(nèi)部收益率irred.irredeemable不可贖回的IRSinterest rate swap利率調(diào)期ITinformation technology信息技術(shù)ITCinvestment tax credit投資稅收抵免IVinvestment value投資價值縮寫英文全稱中文J., Jour.journal日記帳J.A., J/Ajoint account聯(lián)合（共管）帳簿journal day-book分類日記帳J.

35、V.journal voucher分錄憑單J/Ajoint account共同帳戶J/F, j/fjournal folio日記帳頁數(shù)K.D.knocked down price成交價格縮寫英文全稱中文L&Dloss and damage損失和損壞L.&D.loans and discounts放款及貼現(xiàn)L., Led.ledger分類帳L.A.liquid assets流動資產(chǎn)l.s.lump sum一次付款總額L/Fledger folio分類帳頁數(shù)L/Mlist of materials材料清單L/Tlead time交付周期LC，L/Cletter of credit信用證LGlett

36、er of guarantee保函Li.liability負(fù)債lifo, LIFOlast in,first out后進先出法LIRCslow interest rate currencies低利率貨幣LPlinear programming線性規(guī)劃LRPlimited recourse project有限追索項目LRPFlimited recourse project financing有限追索項目融資LTlong term長期縮寫英文全稱中文Mmatured bond到期的債券Mmega-百萬Mmilli-千分之一mmillion百萬M.B.memorandum book備忘錄M.D.ma

37、turity date到期日M.D.,M/Dmemorandum of deposit存款 （放）單M.F.mutual funds共同基金M.M.money market貨幣市場M.O.money order郵匯M/a, MAmy account本人帳戶M/Cmarginal credit信貸限額 ,限界信貸m/cmetallic currency金屬貨幣M/Dmemorandum of deposit存款單M/dmonths after deposit出票后 月M/Pmonths after payment付款后 月M/smonths of sight見票后 月M/Tmail transf

38、er信匯Mat.maturity到期日Max., maxmaximum最大量MBBmortgage-backed bonds抵押支持的債券MBOmanagement by objectives目標(biāo)管理MCAmutual currency account共同貨幣帳戶MCPmixed credit program混合信貸計劃MEImarginal efficiency of investment投資的邊際效率mem.memorandum備忘錄MERMmultilateral exchange rate model多邊匯率模型MFmezzanine financing過渡融資micro one mi

39、llionth part百萬分之一minminimum最低值、最小量MIPmonthly investment plan月度投資計劃MLRminimum lending rate最低貸款利率MLTGmedium-and-long-term guarantee中長期擔(dān)保MMDAmoney market deposit account貨幣市場存款帳戶MO,M.O.money order匯票mo.month月Mos.months月Mrge.(mtg. )mortgage抵押MRJmaterials requisition journal領(lǐng)料日記帳MRPmonthly report of progre

40、ss進度月報MTmedium term中期mthlymonthly每月MTNmedium-term note中期票據(jù)縮寫英文全稱中文n.anot available暫缺凈值N.A.net assets凈資產(chǎn)N.A.non-acceptance不承兌N.B.nota bene、.、“注意N.D.net debt凈債務(wù)n.d.no date無日期n.d.non-delivery未能到達N.E.net earnings凈收益n.e.no effects無效n.e.not enough不足not elsewhere specified未另作說明N.G.net gain純收益N.I.net i

41、ncome凈收益N.I.net interest凈利息N.L.net loss凈損失N.N.no name無簽名N.P.notes payable應(yīng)付票據(jù)net quick assets速動資產(chǎn)凈額N.R.notes receivable應(yīng)收票據(jù)no sufficient fund存款不足N.W.net worth凈值N.Y.net yield凈收益N/Cnet capital凈資本N/Fno fund無存款N/Pnet profit凈利N/Rno responsibility無責(zé)任not sufficient funds存款不足NAnot applicable不可行NCno charge免費

42、NDnext day delivery第二天交割NDAnet domestic asset國內(nèi)資產(chǎn)凈值NE.no effects無存款Neg.Inst., N.I.negotiable instruments流通票據(jù)negb.negotiable可轉(zhuǎn)讓的、可流通的net. proceeds凈收入NFDno fixed date無固定日期NFSnot for sale非賣品NHnot held不追索委托NIATnet income after tax稅后凈收益NIFOnext in, first out次進先出法nilnothing無NIMnet interest margin凈息差

43、NITnegative income tax負(fù)所得稅NLno load無傭金NMno marks無標(biāo)記no a/cno account無此帳戶NO. (no.)number編號、號數(shù)NOPnet open position凈開頭寸NOW a/cnegotiable order of withdrawal可轉(zhuǎn)讓存單帳戶NPno protest免作拒付證書NPCnominal protection coefficient名義保護系數(shù)NPLnon-performing loan不良貸款NPV methodnet present value method凈現(xiàn)值法NSF checkno sufficie

44、nt fund check存款不足支票NTAnet tangible assets有形資產(chǎn)凈值ntlno time lost立即NWCnet working capital凈流動資本NXnot exceeding不超過縮寫英文全稱中文O.B.，O/Border book訂貨簿O.E.， o.e.omission excepted遺漏除外O.F.ocean freight海運費O/aon account賒帳o/aon account of記入帳戶O/don demand見票即付o/d, o.d., O.D.overdrawn透支O/soutstanding未清償、未收回的OAopen accou

45、nt賒帳、往來帳OAASoperational accounting and analysis system經(jīng)營會計分析制OBother budgetary其他預(yù)算OBVon-balance volume持平數(shù)量法ODoverdraft透支OECoriginal equipment cost設(shè)備原值OFCopen for cover預(yù)約保險OIoriginal issue原始發(fā)行OIIoverseas investment insurance海外投資保險ok.all correct全部正確oppopposite對方opt.optional可選擇的ord.ordinary普通的OVAoverhe

46、ad variance analysis間接費用差異分析OWoffer wanted尋購啟示縮寫英文全稱中文Ppaid this year該年（紅利）已付P&I clauseprotection and indemnity clause保障與賠償條款P&Lprofit and loss盈虧，損益P.0.postal order匯票P.A.personal account; private account個人賬戶、私人賬戶p.a., per ann.per annum每年petty cash book零用現(xiàn)金簿P.O.Dpay on delivery貨到付款payable on receipt貨

47、到付款P.P.payback period（投資的）回收期P/Aprivate account私人帳戶P/E ratioprice-eanings ratio收益率P/Npromissory note期票，本票P/Pposted price（股票等 ）的牌價PACput and call賣出和買入期權(quán)PAYEpay as you earn所得稅預(yù)扣法PAYEpay as you enter進入時支付PBTprofit before taxation稅前利潤pdpaid已付PFproject finance項目融資PFDpreferred stock優(yōu)先股PMOpostal money order郵政匯票PORpay on return收益Ppd.prepaid預(yù)付PRpayment received付款收訖PSpostscript又及PVpar value; present value面值；現(xiàn)值縮寫英文全稱中文Q.quantity數(shù)量q.v.quod vide (which see)參閱Q.y.query查核quad.quadruplicate一式四份中的一份縮寫英文全稱中文RR option not traded沒有進行交易的期權(quán)r.rate比率R.response; registered; return答復(fù)；已注冊；收益r.d.running