财务会计英语缩写语

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.p.

b.p., B/P

B.P.B

b.r., B/R, .

b.s., B.S.，BS, B/S

B.T.T.

B/B

B/C

B/D

B/D

b/d

B/E

b/f

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

bills receivable

balance sheet

bank telegraphic transfer

bill bought

bills for collection

bank draft

bills discounted

brought down

bill of entry

brought forward

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

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

12

财务会计英语缩写语

缩写

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.

C.V.P. 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

英文全称

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

Cost Volume Profit analysis

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

中文

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

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

12

财务会计英语缩写语

缩写

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.

D

D.A.

D.B

D.C.F. method

D.D., D/D

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.

英文全称

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

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

中文

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

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

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

12

财务会计英语缩写语

缩写

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

E

E&O.E.

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

英文全称

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

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

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

中文

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

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

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

12

财务会计英语缩写语

缩写

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.

ETLT

ETS

ex cp.

ex div.

ex.;

excl.

Exs.

Extd.

F

f.

F. A.

F.A.

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.

英文全称

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

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

中文

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

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

12

财务会计英语缩写语

缩写

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

FREF

frt.

Frt.

Frt. fwd

frt.& grat.

FS

fut.

FV

FVA

FWD

FX broker

fxd

FXRN

FY

fy. pd.

FYI

GA

GAAP

GAAS

GJ

GL

GMP

GP

GR

GS

GTM

GTW

H. in D. C.

HCA

HIBOR

hifo

HIRCS

Hon'd

I&A

I.A.

I.B.

I.B.I.

英文全称

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

free case no charge for case

fixed rate export finance

forward

freight

freight forward

freight and gratuity

freight prepaid

final settlement

futures

face value

fair value accounting

forward (exchange) contract

foreign exchange broker

fixed

fixed rate note

fiscal year (financial year)

fully paid

for your information

go ahead

general Accepted Accounting Principles

Generally Accepted Auditing Standard

general journal

general ledger

graduated payment mortgage

gross profit

gross revenue

gross sales

good this month

good this week

holder in due course

historical cost accounting

Hong Kong Interbank Offered Rate

highest-in, first-out

high interest rate currencies

honored

inventory and allocations

intangible assets

invoice book

invoice book inward

中文

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

免费事例

固定利率出口融资

期货、远期合约

运费

运费待付

运费及酬金

运费已付

最后结算

期货、将来

面值

合理价值法

远期合约

外汇经纪人

固定的

定息票据

财政（务）年度

全部付讫

供您参考

办理、可行

通用会计准则

通用审计标准

普通日记帐

总分类帐

递增付款按揭

毛利

毛收入

销售总额

本月有效

本星期有效

正当持票人

历史成本会计

香港银行同业拆借利率

高入先出法

高利率货币

如期支付的

库存和分配

无形资产

发票簿

购货发票簿

12

财务会计英语缩写语

缩写

I.B.O.

I.F.

I.R.

I/F

I/T

IAS

IBBR

IBNR

IBOR

ICONs

ICOR

IDB

IDC

IDR

ILC

incl.

incldd.

incldg.

inl. haul

INLO

inst.

Instal., instal.

Int., int.

inv., Inv.

.,attach.

Inv't., invt.

IOU

IOV

IPN

IPO

IR

IRA

IRA

IRR

IRR

irred.

IRS

IT

ITC

IV

J., Jour.

J.A., J/A

J.D.B.

J.V.

J/A

J/F, j/f

K.D.

L&D

L.&D.

L., Led.

L.A.

l.s.

L/F

L/M

L/T

LC，L/C

LG

Li.

lifo, LIFO

英文全称

invoice book outward

insufficient fund

inward remittance

insufficient funds

income tax

International Accounting Standard

interbank bid rate

incurred but not reported

inter-bank offered rate

index currency option notes

incremental capital-output ratio

industrial development bond

intangible development cost

international depositary receipt

irrevocable letter of credit

inclusive

included

including

inland haulage

in lieu of

instant

installment

interest

invoice

invoice with document attached

inventory

I owe you

inter-office voucher

industrial promissory note

initial public offering

Inland Revenue

individual retirement account

interest rate agreement

interest rate risk

internal rate of return

irredeemable

interest rate swap

information technology

investment tax credit

investment value

journal

joint account

journal day-book

journal voucher

joint account

journal folio

knocked down price

loss and damage

loans and discounts

ledger

liquid assets

lump sum

ledger folio

list of materials

lead time

letter of credit

letter of guarantee

liability

last in,first out

中文

销货发票簿

存款不足

汇入款项

存款不足

所得税

国际会计标准

银行间报价利率

已发生未报告

银行间的拆借利率

指数货币期权票据

资本-产出增量比

工业发展债券

无形开发成本

国际寄存单据

不可撤销信用证

包括在内

已包含在内

包含

内陆运输费用

代替

即期、分期付款

分期付款

利息

发票、付款通知

附提货单的发票

存货

借据

内部传票

工业汇票

首次发售股票

国内税收

个人退休金帐户

利率协议

利率风险

内部收益率

不可赎回的

利率调期

信息技术

投资税收抵免

投资价值

日记帐

联合（共管）帐簿

分类日记帐

分录凭单

共同帐户

日记帐页数

成交价格

损失和损坏

放款及贴现

分类帐

流动资产

一次付款总额

分类帐页数

材料清单

交付周期

信用证

保函

负债

后进先出法

12

财务会计英语缩写语

缩写

LIRCs

LP

LRP

LRPF

LT

M

M

M

m

M.B.

M.D.

M.D.,M/D

M.F.

M.M.

M.O.

M/a, MA

M/C

m/c

M/D

M/d

M/P

M/s

M/T

Mat.

Max., max

MBB

MBO

MCA

MCP

MEI

mem.

MERM

MF

min

MIP

MLR

MLTG

MMDA

MO,M.O.

mo.

Mos.

Mrge.(mtg. )

MRJ

MRP

MT

mthly

MTN

n.a

n.

N.A.

N.A.

N.B.

N.D.

n.d.

n.d.

N.E.

n.e.

n.e.

英文全称

low interest rate currencies

linear programming

limited recourse project

limited recourse project financing

long term

matured bond

mega-

milli-

million

memorandum book

maturity date

memorandum of deposit

mutual funds

money market

money order

my account

marginal credit

metallic currency

memorandum of deposit

months after deposit

months after payment

months of sight

mail transfer

maturity

maximum

mortgage-backed bonds

management by objectives

mutual currency account

mixed credit program

marginal efficiency of investment

memorandum

multilateral exchange rate model

mezzanine financing

micro one millionth part

minimum

monthly investment plan

minimum lending rate

medium-and-long-term guarantee

money market deposit account

money order

month

months

mortgage

materials requisition journal

monthly report of progress

medium term

monthly

medium-term note

not available

net

net assets

non-acceptance

nota bene

net debt

no date

non-delivery

net earnings

no effects

not enough

中文

低利率货币

线性规划

有限追索项目

有限追索项目融资

长期

到期的债券

百万

千分之一

百万

备忘录

到期日

存款(放）单

共同基金

货币市场

邮汇

本人帐户

信贷限额,限界信贷

金属货币

存款单

出票后......月

付款后......月

见票后.......月

信汇

到期日

最大量

抵押支持的债券

目标管理

共同货币帐户

混合信贷计划

投资的边际效率

备忘录

多边汇率模型

过渡融资

百万分之一

最低值、最小量

月度投资计划

最低贷款利率

中长期担保

货币市场存款帐户

汇票

月

月

抵押

领料日记帐

进度月报

中期

每月

中期票据

暂缺

净值

净资产

不承兑

注意

净债务

无日期

未能到达

净收益

无效

不足

12

财务会计英语缩写语

缩写

N.E.S.

N.G.

N.I.

N.I.

N.L.

N.N.

N.P.

N.Q.A.

N.R.

N.S.F.,NSF

N.W.

N.Y.

N/C

N/F

N/P

N/R

N/S、N.S.F.

NA

NC

ND

NDA

NE.

., N.I.

negb.

net. p.

NFD

NFS

NH

NIAT

NIFO

nil

NIM

NIT

NL

NM

no a/c

NO. (no.)

NOP

NOW a/c

NP

NPC

NPL

NPV method

NSF check

NTA

ntl

NWC

NX

.B.，O/B

O.E.，o.e.

O.F.

O/a

o/a

O/d

o/d, o.d., O.D.

O/s

OA

OAAS

OB

英文全称

not elsewhere specified

net gain

net income

net interest

net loss

no name

notes payable

net quick assets

notes receivable

no sufficient fund

net worth

net yield

net capital

no fund

net profit

no responsibility

not sufficient funds

not applicable

no charge

next day delivery

net domestic asset

no effects

negotiable instruments

negotiable

net proceeds

no fixed date

not for sale

not held

net income after tax

next in, first out

nothing

net interest margin

negative income tax

no load

no marks

no account

number

net open position

negotiable order of withdrawal

no protest

nominal protection coefficient

non-performing loan

net present value method

no sufficient fund check

net tangible assets

no time lost

net working capital

not exceeding

order book

omission excepted

ocean freight

on account

on account of

on demand

overdrawn

outstanding

open account

operational accounting and analysis system

other budgetary

中文

未另作说明

纯收益

净收益

净利息

净损失

无签名

应付票据

速动资产净额

应收票据

存款不足

净值

净收益

净资本

无存款

净利

无责任

存款不足

不可行

免费

第二天交割

国内资产净值

无存款

流通票据

可转让的、可流通的

净收入

无固定日期

非卖品

不追索委托

税后净收益

次进先出法

无

净息差

负所得税

无佣金

无标记

无此帐户

编号、号数

净开头寸

可转让存单帐户

免作拒付证书

名义保护系数

不良贷款

净现值法

存款不足支票

有形资产净值

立即

净流动资本

不超过

订货簿

遗漏除外

海运费

赊帐

记入......帐户

见票即付

透支

未清偿、未收回的

赊帐、往来帐

经营会计分析制

其他预算

12

财务会计英语缩写语

缩写

OBV

OD

OEC

OFC

OI

OII

ok.

opp

opt.

ord.

OVA

OW

P

P&I clause

P&L

P.0.

P.A.

p.a., per ann.

P.C.B.

P.O.D

P.O.R.

P.P.

P/A

P/E ratio

P/N

P/P

PAC

PAYE

PAYE

PBT

pd

PF

PFD

PMO

POR

Ppd.

PR

PS

PV

Q.

q.v.

Q.y.

quad.

R

r.

R.

r.d.

R/A

R/D

RAM

RAN

RB

rcvd.

re.

recd.

REER

REVOLVER

RM

ROA

英文全称

on-balance volume

overdraft

original equipment cost

open for cover

original issue

overseas investment insurance

all correct

opposite

optional

ordinary

overhead variance analysis

offer wanted

paid this year

protection and indemnity clause

profit and loss

postal order

personal account; private account

per annum

petty cash book

pay on delivery

payable on receipt

payback period

private account

price-eanings ratio

promissory note

posted price

put and call

pay as you earn

pay as you enter

profit before taxation

paid

project finance

preferred stock

postal money order

pay on return

prepaid

payment received

postscript

par value; present value

quantity

quod vide (which see)

query

quadruplicate

R option not traded

rate

response; registered; return

running days=consecutive days

refer to acceptor

refer to drawer

diverse annuity mortgage

revenue anticipation note

regular budget

received

with reference to

Received

real effective exchange rate

revolving letter of credit

remittance

return on asset

中文

持平数量法

透支

设备原值

预约保险

原始发行

海外投资保险

全部正确

对方

可选择的

普通的

间接费用差异分析

寻购启示

该年（红利）已付

保障与赔偿条款

盈亏，损益

汇票

个人账户、私人账户

每年

零用现金簿

货到付款

货到付款

（投资的）回收期

私人帐户

收益率

期票，本票

(股票等)的牌价

卖出和买入期权

所得税预扣法

进入时支付

税前利润

已付

项目融资

优先股

邮政汇票

收益

预付

付款收讫

又及

面值；现值

数量

参阅

查核

一式四份中的一份

没有进行交易的期权

比率

答复；已注册；收益

连续日

洽询（汇票）承兑人

请给出票人，（银行）洽询出票人

逆向年金抵押

收入预期债券

经常预算

已收到

关于

收到

实效汇率

循环信用证

汇款

资产回报率

12

财务会计英语缩写语

缩写

ROC

ROE

ROE

ROI

ROP

ROS

ROS

RSVP

Rto

RTO

S

SA

SAA

SAB

SB

SC

SCF

SCIRR

SCL

SD

SDBL

SDR

SE

sec.

SF

SFS

sgd.

Shr.

SLC

SMA

SOYD

SPS

Sq.

ss

ST

St. Dft.

STB

Std.

STIP

Stk.

sund.

T.B.

T.C.

T.M.

T.T.B.

T.T.S.

TA

TA

TA

TB

TBD policy

TBL

TBV

TCI

TD

TDR

TL

TN

TR

英文全称

return on capital

ratio of equity

return on equity

return on investment

registered option principal

ratio of sales

return on sales

please reply

ratio

round trip operation

split or stock divided

semi-annual payment

special arbitrage account

special assessment bond

short bill

supplier credit

supplier credit finance

special CIRR

security characteristic line

standard deduction

sight draft, bill of lading attached

straight discount rate

shareholders' equity

section

sinking fund

Summary Financial Statements

signed

share

standby LC

special miscellaneous account

sum of the year's digits method

special purpose securities

square

semis, one half

short term

sight draft

special tax bond

standard

short-term insurance policy

stock

sundries

trial balance

traveler's check

telegraph money order

telegraphic transfer bought

telegraphic transfer sold

total asset

trade acceptance

transfer agent

treasury bond, treasury bill

to be declared policy

through bill of lading

trust borrower vehicle

trade credit insurance

time deposit

Treasury Deposit Receipt

time loan; total loss

treasury note

telegram restante; trust receipt

中文

资本收益率

股本利润率

股本回报率

投资收益

记名期权本金

销售利润率

销售收益率

请回复

比率

往返作业

拆股或股息

半年支付

特别套作账户

特别估价债券

短期国库券；短期汇票

卖方信贷

卖方信贷融资

特别商业参考利率

证券特征线

标准扣除额

即期汇票，附带提货单

直线贴现率

股东产权

部分

偿债基金

财务报表概要

已签署

股份

备用信用证

特别杂项账户

年数加总折旧法

特设证券

平方；结清

一半

短期

即期汇票

特别税债务

本价

短期保险单

存货

杂货，杂费

试算表

旅行支票

电汇票

买入电汇

卖出电汇

全部资产，资产

商业承兑票据

过户转账代理人

国库券，国库债券

预保单，待报保险单

联运提单，直达提单

信托借款人工具（公司）

贸易信用保险

定期存款

国库券存据

定期贷款；总损失

国库券

留交电报；信托收据

12

财务会计英语缩写语

缩写

TT, T/T

U.A.

U/A

u/c.

UHF

UIT

unrevd.

USIT

UUE

VAT

VD

Vid.

VTC

w.c., W.C.

W/Tax

WACC

WCG

WD

X

x.a.

x.b., xb，

X.C., .

x.d.

X.d., .

X.P.

XB

X-Dis

XI,,int.

XL

YB

YLD

yr

YTC

YTM

ZBA

ZBB

ZR

zswk

英文全称

telegraphic transfer

unit of account

underwriting account

undercharge

ultra high frequency

Unit Investment Trust

unreceived

Unit Share Investment Trust

use until exhausted

value added tax

volume deleted

vide-see

Voting Trust Certificate

without charge

withholding tax

weighted average cost of capital

working capital guarantee

when distributed

ex-interest

ex all

ex bonus

ex coupon

ex distribution

ex dividend

expres paye-extra message paid

extra budgetary

ex-distribution

ex interest

extra large; extra long

yrbk yearbook

yield

year; your

yield to (first) call

yield to maturity

zero bracket amount

zero-based budgeting

zero coupon issue

this week

中文

电汇

记账单位，记价单位

保险帐户

不足的价钱，少讨的价钱

超高频

单位投资信托

未收到的

单位股投资信托

用完为止

增值税

勾销的数量

参阅

股东投票权信托证书

免费

预扣税

加权平均资本成本

流动资金担保

（股票）发售时交割

无利息

无所有权益

不附（本期）红利

无息债券

不包括（下期股息或红利）分配

未付红利

额外通讯费付讫；已令函奉上

预算外的

无分销

利息除外

特大；特长

年报，年鉴

收益

年；你的

至通知赎回时收益

全期收益，到期收益

零基数预算法

零基数预算法，免税金额，免征点

零息发行

本周

12/12