财务会计英语缩写语
缩写英文全称中文
A accepted 承兑
A&C addenda and corrigenda 补遗和勘误
A.C.V actual cash value 实际现金价值
a.d., a/d after date 开票后、出票后
a/c no. account number 帐户编号、帐号
a/c, A/C account current 往来帐户、活期存款帐户a/c, A/C, Acct. account 帐户、帐目A/CS Pay. accounts payable 应付帐款A/P account paid 已付账款
A/P account payable 应付帐款
A/P accounting period 会计期间
A/P advise and pay 付款通知
A/R at the rate of 以……比例
A/R, A/CS Rec. accounts receivable 应收帐款A/S, a/s after sight 见票即付
A/S，acc/s account sales 承销帐、承销清单，售货清单abs. abstract 摘要
Acc. acceptance 往来帐户
Acc., Acpt. acceptance or accepted 承兑
Accrd.Int accrued interest 应计利息Acct. accountant 会计师、会计员
Acct. accounting 会计、会计学
Acct.No. account number 帐户编号、帐号
Acct.Tit. account title 帐户名称、会计科目ACT advance corporation tax 预扣公司税
ad.val., A/V ad valorem to (according
value)
从价
ADRS asset depreciation range
system
固定资产分组折旧法
Adv. advance 预付款
AJE adjusting journal entries 调整分录Amt. amount 金额、总数Ann. annuity 年金
ATC average total cost 平均总成本
ATM at the money 仅付成本钱
ATM Automatic Teller Machine 自动取款机（柜员机）Aud. auditor 审计员、审计师Av. average 平均值
B share B share B 股
b&b bed & breakfast 住宿费和早餐费
b.b. bearer bond 不记名债券B.B., B/B bill book 出纳簿
B.C. bank clearing 银行清算
b.c. blind copy 密送的副本b.d.i. both dates inclusive 包括头尾两天b.e., B/E bill of exchange 汇票
b.l., B/L bill of lading 提货单
b.o.m. bill of materials 用料清单b.o.p. balance of payments 收支差额b.p., B/P bills payable 应付票据
B.P.B bank post bill 银行汇票
b.r., B/R, B.re
c. bills receivable 应收票据
b.s., B.S.，BS, B/S balance sheet 资产负债表
B.T.T. bank telegraphic transfer 银行电汇
B/B bill bought 买入票据、买入汇票
B/C bills for collection 托收汇票
B/D bank draft 银行汇票
B/D bills discounted 已贴现票据
b/d brought down 转下页
B/E bill of entry 报关单
b/f brought forward 承前
B/L bill of lading 提货单B/L original bill of lading original 提货单正本B/R bank rate 银行贴现率
B/S bill of sales 卖据、出货单
BA bank acceptance 银行承兑汇票
bal. balance 余额、差额
banky. bankruptcy 破产、倒闭BC buyer credit 买方信贷
Bd. bond 债券
BEP breakeven point 保本点、盈亏临界点
Bfcy. Beneficiary 受益人
bit binary digit 两位数
Bk. bank 银行
Bk. bank book 银行帐簿
Bk. book 帐册
BN bank note 钞票
BO buyer's option 买者选择交割期的远期合同BOM beginning of month 月初
BOT balance of trade 贸易余额
BOY beginning of year 年初
BR bank rate 银行贴现率
Brok. broker or brokerage 经纪人或经纪人佣金
BV book value 票面价值
C cash; coupon; currency 现金、息票、通货c.,Cts. cents 分
C.A. chartered accountant， chief
accountant
特许会计师、主任（主管）会计师
C.A. commercial agent 商业代理、代理商
C.A.D cash against document 交单付款，凭单付现
C.A.S. cost accounting standards 成本会计标准
C.B. cash book 现金簿
c.b., C.B. cash book 现金簿
C.C. contra credit 贷方对销
C.C. cashier's check 银行本票
C.d. cum dividend 附股息报关单
C.H. clearing house 票据交换所
C.H. custom house 海关
C.I.T. comprehensive income tax 综合所得税
C.L. call loan 短期拆放
C.M.A. certified management accountant 注册管理会计师C.O., C/O cash order 现金汇票、现金订货c.o.d, C.O.
D. cash on delivery 货到付款，交货付现
C.P.A Certified Public Accountant 注册公共会计师
C.P.A. Certified Public Accountant 注册会计师
C.S. capital stock 股本
C.V.P. analysis Cost Volume Profit analysis 本---量---利分析
C.W.O. cash with order 订货付款，随订单付现
C/A capital account 资本帐户
C/A current account 往来帐
C/A current assets 流动资产
c/d carried down 过次页、结转下期c/f carry forward 过次页、结转
C/I certificate of insurance 保险凭证
C/L current liabilities 流动负债
c/o carried over 结转后期
can. cancelled 注销
cap. capital 资本
CAPM capital asset pricing mode 固定资产计价模式CBD cash before delivery 先付款后交货
CD certificate of deposit 存单
CG capital gain 资本利得
CG capital goods 生产资料、资本货物Chgs charges 费用
Chq. cheque 支票
CIA certified internal auditor 注册内部审计员
Ck. check 支票
CML capital market line 资本市场线性
CMO Collateralized Mortgage Obligations 担保抵押贷款债务CMV current market value 现时市场价值
CN consignment note 铁路运单
CN credit note 贷方通知书
COBOL Common Business Oriented Language 通用商业语言
Col. column 帐栏
Coll. collateral 担保、抵押物
Coll. collection 托收Com. comm. commission 佣金
conv, cv, cvt convertible 可转换的、可兑换的Cor. corpus 本金
CP commercial paper 商业票据
CPM cost per thousand 每一千个为单位的成本Cps. coupons 息票
CR cash receipts 现金收入
CR current rate 当日汇率、现行汇率Cr. Credit, creditor 贷记、贷方
CS convertible securities 可转换证券
CT cable transfer 电汇
CT corporate treasurer 公司财务主管
ctge cartage 货运费、搬运费、车费CTT capital transfer tax 资本转移税cur curr current 本月、当月CV convertible security 可转换债券
CVD countervailing duties 反倾销税
CY calendar year 日历年
Cy. currency 货币
缩写英文全称中文
D degree; draft 度、汇票
D.A. debit advice 欠款报单
D.B day book 日记帐、流水帐D.C.F. method discounted cash flow method 现金流量贴现法
D.D., D/D demand draft 即期汇票
d.f, D.F., d.frt. dead freight 空舱费
D.O.G. days of grace 宽限日数
D.R., DR discount rate 贴现率、折扣率
d/a days after acceptance 承兑后......日（付款）D/A deposit account 存款帐户
D/A document against acceptance 承兑交单
D/D documentary draft 跟单汇票
D/D Demand Draft 票汇D/d; d/d days after date 出票后......日(付款) D/N debit note 清单
D/O delivery order 发货单
D/P documents against payment 付款交单
D/R. deposit receipt 存款收条
D/W dock warrant 码头仓单
DB method declining balance (depreciation)
method
递减余额折旧法
Dd. delivered 交付
DDB method double declining balance
(depreciation) method
双倍递减余额折旧法
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. discount 折扣、贴现
dish'd; dished dishonored 不名誉、拒付
Div. dividend; division 红利
div.; divd dividend 红利、股息
DL direct loan 直接贷款
DLD deadline date 最后时限
Dls, Dol(s); dollars 元DN date number 日期号DN, D/N debit note 借记通知单DNR do not reduce 不减少
Do, dto. ditto 同上、同前
Doc(s) documents 凭证、单据、文件Doc. code document code 凭证（单据）编号doc. att. documents attached 附单据、附件Dols. dollars 美元
DOR date of request 要求日DP, D/P document against payment 交单付款Dr debtor 债务人
DR deposit receipt 存单、存款收据
Dr debit 借记、借方
Dr drawer 借方DS, d/s days after sight(days' sight) 见票后.......日(付款) Ds, d's days 日DTC deposit taking company 接受存款公司
DTC Deposit Trust Company 储蓄信托公司Dup, dupl duple, duplicate 副本DVP delivery versus payment 付款交货Dy, d/y day; delivery 日、交货
dz dozen 一打
E exchange; export 交易所、输出
E&O.E. errors and omissions excepted 如有错漏，可加更正e.a.o.n. except as otherwise noted 除非另有说明
E.D. ex dividend 股息除外
E.E., e.e. errors excepted 如有错误，可加更正
E.P.T excess profit tax 超额利润税
Ea. each 每
Ea. earning assets 盈利资产,有收益的资产EAT earnings after tax 税后收益
EB ex budgetary 预算外
EBIT earnings before interest and income
tax
税前收益
EBIT earnings before interest and tax 扣除利息和税金前收益EBS Electronic Broking Service 电子经纪服务系统EBT earning before taxation 税前盈利
EC error corrected 错误更正
EC export credit 出口信贷
Ec. ex coupon 无息票
Ec. example causa 例如
ECA export credit agency 出口信贷机构
ECG Export Credit Guarantee 出口信用担保
ECI export credit insurance 出口信用保险
ECR export credit refinancing 出口信贷再融资ECT estimated completion time 估计竣工时间
ED ex dividend 无红利、除息、股利除外EDD estimated delivery date 预计交割日
EDI electronic data interchange 电子数据交换EDOC effective date of change 有效更改日期
EDP Electronic Data Processing 电子数据自理
EF Exchange Fund 外汇基金
EF export finance 出口融资
EFT electronic funds transfer 电子资金转帐
EIB Export-Import Bank 进出口银行
EMIP equivalent mean investment period 等值平均投资期EMP end-of month payment 月末付款
EMS European Monetary System 欧洲货币体系encd. enclosed 附件
encl(s). enclosure 附件
End., end. endorsement 背书Entd. entered 登记人
EOA effective on or about 大约在.......生效EOD every other day 每隔一日
EOM end of month 月底
EOS end of season 季末
EOY end of year 年终
EPD earliest possible date 最早可能日期
EPN export promissory note 出口汇票
EPR earnings price ratio 收益价格比率
EPS earnings per share 每股收益额、每股平均收益，每股盈
利额
EPVI excess present value index 超现值指数Eq. equivalent 等值ERM exchange rate mechanism 汇率机制ERS Export Refinance Scheme 出口再融资计划
ESOP Employee Stock Ownership Plan 职工持股计划Est. estate 财产、遗产et seq. et sequent 以下
ETLT equal to or less than 等于或少于ETS estimated time of sailing 预计启航时间ex cp. ex coupon 无息票ex div. ex dividend 无股息
ex.; exch exchange 汇兑、况换excl. exclusive 另外、不在内Exs. expense 费用
Extd. extend 展期
F dealt in flat 无息交易的
f. following (page) 接下页
F. A. face amount 票面金额
F.A. fixed assets 固定资产
f.a.c. fast as can 尽快
F.B.E. foreign bill of exchange 外国汇票
F.C. fixed capital 固定资本
F.C. fixed charges 固定费用
F.C. future contract 远期合同
F.I.T free of income tax 免交所得税
F.O.C. free of charge 免费
F.P. fully paid 付讫
F.X., FE, FOREX foreign exchange 外汇
FAIA Fellow of the Association of
International Accountants
国际会计协会会员
FASB Financial Accounting Standards Boards 财务会计标准委员会FAT fixed asset transfer 固定资产转移
FCA Fellow of the Institute of Chartered
Accountants
特许会计师学会会员
FCG foreign currency guarantee 外币担保FCR forwarder's cargo receipt 货运代理行收据fd. fund 资金
FDB method fixed rate on declining balance
method
定率递减余额折旧法
FE future exchange 远期外汇Fi.t. free of income tax 免所得税
FIBC financial institution buyer credit
policy
金融机构买方信贷险
FIFO first in, first out 先进先出法
fin.
stadg.(stndg.)
financial standing 资信状况fin. stat. (F/S) financial statement 财务报表fin.yr. financial year 财政年度
FINA following items not available 以下项目不可获得FIO free in and out 自由进出
FLG finance lease guarantee 金融租赁担保flt. flat 无利息
fo. folio 对折、页码
FOCUS Financial and Operations Combined
Uniform Single Report
财务经营综合报告
for'd., fwd forward; forwarded 转递FOX Futures and Options Exchange 期货和期权交易所FP fully paid 已全付的FRA forward rate agreement 远期利率协议
FRCD floating rate certificate of deposit 浮动利率存单
free case no charge for case 免费事例FREF fixed rate export finance 固定利率出口融资frt. forward 期货、远期合约Frt. freight 运费
Frt. fwd freight forward 运费待付frt.& grat. freight and gratuity 运费及酬金Frt.ppd freight prepaid 运费已付FS final settlement 最后结算fut. futures 期货、将来FV face value 面值
FVA fair value accounting 合理价值法FWD forward (exchange) contract 远期合约
FX broker foreign exchange broker 外汇经纪人fxd fixed 固定的
FXRN fixed rate note 定息票据
FY fiscal year (financial year) 财政（务）年度fy. pd. fully paid 全部付讫FYI for your information 供您参考
GA go ahead 办理、可行
GAAP general Accepted Accounting
Principles
通用会计准则
GAAS Generally Accepted Auditing Standard 通用审计标准
GJ general journal 普通日记帐
GL general ledger 总分类帐
GMP graduated payment mortgage 递增付款按揭
GP gross profit 毛利
GR gross revenue 毛收入
GS gross sales 销售总额
GTM good this month 本月有效
GTW good this week 本星期有效
H. in D. C. holder in due course 正当持票人
HCA historical cost accounting 历史成本会计HIBOR Hong Kong Interbank Offered Rate 香港银行同业拆借利率hifo highest-in, first-out 高入先出法HIRCS high interest rate currencies 高利率货币Hon'd honored 如期支付的
I&A inventory and allocations 库存和分配
I.A. intangible assets 无形资产
I.B. invoice book 发票簿
I.B.I. invoice book inward 购货发票簿
I.B.O. invoice book outward 销货发票簿
I.F. insufficient fund 存款不足
I.R. inward remittance 汇入款项
I/F insufficient funds 存款不足
I/T income tax 所得税
IAS International Accounting Standard 国际会计标准IBBR interbank bid rate 银行间报价利率IBNR incurred but not reported 已发生未报告IBOR inter-bank offered rate 银行间的拆借利率ICONs index currency option notes 指数货币期权票据ICOR incremental capital-output ratio 资本-产出增量比IDB industrial development bond 工业发展债券IDC intangible development cost 无形开发成本IDR international depositary receipt 国际寄存单据
ILC irrevocable letter of credit 不可撤销信用证incl. inclusive 包括在内
incldd. included 已包含在内incldg. including 包含
inl. haul inland haulage 内陆运输费用INLO in lieu of 代替
inst. instant 即期、分期付款Instal., instal. installment 分期付款Int., int. interest 利息
inv., Inv. invoice 发票、付款通知inv.doc.,attach. invoice with document attached 附提货单的发票Inv't., invt. inventory 存货IOU I owe you 借据
IOV inter-office voucher 内部传票
IPN industrial promissory note 工业汇票
IPO initial public offering 首次发售股票
IR Inland Revenue 国内税收
IRA individual retirement account 个人退休金帐户IRA interest rate agreement 利率协议
IRR interest rate risk 利率风险
IRR internal rate of return 内部收益率irred. irredeemable 不可赎回的
IRS interest rate swap 利率调期
IT information technology 信息技术
ITC investment tax credit 投资税收抵免
IV investment value 投资价值J., Jour. journal 日记帐
J.A., J/A joint account 联合（共管）帐簿J.D.B. journal day-book 分类日记帐
J.V. journal voucher 分录凭单
J/A joint account 共同帐户J/F, j/f journal folio 日记帐页数K.D. knocked down price 成交价格
L&D loss and damage 损失和损坏
L.&D. loans and discounts 放款及贴现L., Led. ledger 分类帐L.A. liquid assets 流动资产
l.s. lump sum 一次付款总额
L/F ledger folio 分类帐页数
L/M list of materials 材料清单
L/T lead time 交付周期LC，L/C letter of credit 信用证LG letter of guarantee 保函
Li. liability 负债lifo, LIFO last in,first out 后进先出法LIRCs low interest rate currencies 低利率货币
LP linear programming 线性规划
LRP limited recourse project 有限追索项目LRPF limited recourse project financing 有限追索项目融资LT long term 长期
M matured bond 到期的债券
M mega- 百万
M milli- 千分之一
m million 百万
M.B. memorandum book 备忘录
M.D. maturity date 到期日
M.D.,M/D memorandum of deposit 存款(放）单M.F. mutual funds 共同基金
M.M. money market 货币市场
M.O. money order 邮汇
M/a, MA my account 本人帐户M/C marginal credit 信贷限额,限界信贷m/c metallic currency 金属货币
M/D memorandum of deposit 存款单
M/d months after deposit 出票后......月M/P months after payment 付款后......月M/s months of sight 见票后.......月M/T mail transfer 信汇
Mat. maturity 到期日Max., max maximum 最大量MBB mortgage-backed bonds 抵押支持的债券MBO management by objectives 目标管理
MCA mutual currency account 共同货币帐户MCP mixed credit program 混合信贷计划MEI marginal efficiency of investment 投资的边际效率mem. memorandum 备忘录
MERM multilateral exchange rate model 多边汇率模型MF mezzanine financing 过渡融资
micro one millionth part 百万分之一min minimum 最低值、最小量MIP monthly investment plan 月度投资计划MLR minimum lending rate 最低贷款利率MLTG medium-and-long-term guarantee 中长期担保MMDA money market deposit account 货币市场存款帐户MO,M.O. money order 汇票mo. month 月
Mos. months 月
Mrge.(mtg. ) mortgage 抵押MRJ materials requisition journal 领料日记帐MRP monthly report of progress 进度月报
MT medium term 中期
mthly monthly 每月
MTN medium-term note 中期票据
n.a not available 暂缺
n. net 净值
N.A. net assets 净资产
N.A. non-acceptance 不承兑
N.B. nota bene 注意
N.D. net debt 净债务
n.d. no date 无日期
n.d. non-delivery 未能到达
N.E. net earnings 净收益
n.e. no effects 无效
n.e. not enough 不足
N.E.S. not elsewhere specified 未另作说明N.G. net gain 纯收益
N.I. net income 净收益
N.I. net interest 净利息
N.L. net loss 净损失
N.N. no name 无签名
N.P. notes payable 应付票据
N.Q.A. net quick assets 速动资产净额
N.R. notes receivable 应收票据N.S.F.,NSF no sufficient fund 存款不足N.W. net worth 净值
N.Y. net yield 净收益
N/C net capital 净资本
N/F no fund 无存款
N/P net profit 净利
N/R no responsibility 无责任
N/S、N.S.F. not sufficient funds 存款不足NA not applicable 不可行
NC no charge 免费
ND next day delivery 第二天交割
NDA net domestic asset 国内资产净值
NE. no effects 无存款Neg.Inst., N.I. negotiable instruments 流通票据negb. negotiable 可转让的、可流通的net. p. net proceeds 净收入NFD no fixed date 无固定日期
NFS not for sale 非卖品
NH not held 不追索委托
NIAT net income after tax 税后净收益
NIFO next in, first out 次进先出法
nil nothing 无
NIM net interest margin 净息差
NIT negative income tax 负所得税
NL no load 无佣金
NM no marks 无标记no a/c no account 无此帐户NO. (no.) number 编号、号数NOP net open position 净开头寸NOW a/c negotiable order of withdrawal 可转让存单帐户NP no protest 免作拒付证书
NPC nominal protection coefficient 名义保护系数
NPL non-performing loan 不良贷款NPV method net present value method 净现值法NSF check no sufficient fund check 存款不足支票NTA net tangible assets 有形资产净值
ntl no time lost 立即
NWC net working capital 净流动资本
NX not exceeding 不超过O.B.，O/B order book 订货簿
O.E.，o.e. omission excepted 遗漏除外O.F. ocean freight 海运费
O/a on account 赊帐
o/a on account of 记入......帐户O/d on demand 见票即付
o/d, o.d., O.D. overdrawn 透支O/s outstanding 未清偿、未收回的OA open account 赊帐、往来帐
OAAS operational accounting and analysis
system
经营会计分析制
OB other budgetary 其他预算OBV on-balance volume 持平数量法
OD overdraft 透支
OEC original equipment cost 设备原值
OFC open for cover 预约保险
OI original issue 原始发行
OII overseas investment insurance 海外投资保险
ok. all correct 全部正确
opp opposite 对方
opt. optional 可选择的
ord. ordinary 普通的
OVA overhead variance analysis 间接费用差异分析
OW offer wanted 寻购启示
P paid this year 该年（红利）已付
P&I clause protection and indemnity clause 保障与赔偿条款P&L profit and loss 盈亏，损益
P.0. postal order 汇票
P.A. personal account; private account 个人账户、私人账户
p.a., per ann. per annum 每年P.C.B. petty cash book 零用现金簿
P.O.D pay on delivery 货到付款
P.O.R. payable on receipt 货到付款
P.P. payback period （投资的）回收期
P/A private account 私人帐户P/E ratio price-eanings ratio 收益率P/N promissory note 期票，本票
P/P posted price (股票等)的牌价
PAC put and call 卖出和买入期权
PAYE pay as you earn 所得税预扣法
PAYE pay as you enter 进入时支付
PBT profit before taxation 税前利润
pd paid 已付
PF project finance 项目融资
PFD preferred stock 优先股
PMO postal money order 邮政汇票
POR pay on return 收益
Ppd. prepaid 预付
PR payment received 付款收讫
PS postscript 又及
PV par value; present value 面值；现值
Q. quantity 数量
q.v. quod vide (which see) 参阅
Q.y. query 查核
quad. quadruplicate 一式四份中的一份R R option not traded 没有进行交易的期权
r. rate 比率
R. response; registered; return 答复；已注册；收益
r.d. running days=consecutive days 连续日
R/A refer to acceptor 洽询（汇票）承兑人
R/D refer to drawer 请给出票人，（银行）洽询出票人RAM diverse annuity mortgage 逆向年金抵押
RAN revenue anticipation note 收入预期债券
RB regular budget 经常预算
rcvd. received 已收到
re. with reference to 关于
recd. Received 收到
REER real effective exchange rate 实效汇率
REVOLVER revolving letter of credit 循环信用证RM remittance 汇款
ROA return on asset 资产回报率
ROC return on capital 资本收益率
ROE ratio of equity 股本利润率
ROE return on equity 股本回报率
ROI return on investment 投资收益
ROP registered option principal 记名期权本金ROS ratio of sales 销售利润率
ROS return on sales 销售收益率RSVP please reply 请回复
Rto ratio 比率
RTO round trip operation 往返作业
S split or stock divided 拆股或股息
SA semi-annual payment 半年支付
SAA special arbitrage account 特别套作账户SAB special assessment bond 特别估价债券SB short bill 短期国库券；短期汇票SC supplier credit 卖方信贷
SCF supplier credit finance 卖方信贷融资SCIRR special CIRR 特别商业参考利率SCL security characteristic line 证券特征线
SD standard deduction 标准扣除额SDBL sight draft, bill of lading attached 即期汇票，附带提货单SDR straight discount rate 直线贴现率
SE shareholders' equity 股东产权
sec. section 部分
SF sinking fund 偿债基金
SFS Summary Financial Statements 财务报表概要sgd. signed 已签署
Shr. share 股份
SLC standby LC 备用信用证
SMA special miscellaneous account 特别杂项账户SOYD sum of the year's digits method 年数加总折旧法SPS special purpose securities 特设证券
Sq. square 平方；结清
ss semis, one half 一半
ST short term 短期
St. Dft. sight draft 即期汇票STB special tax bond 特别税债务Std. standard 本价
STIP short-term insurance policy 短期保险单Stk. stock 存货
sund. sundries 杂货，杂费T.B. trial balance 试算表
T.C. traveler's check 旅行支票
T.M. telegraph money order 电汇票
T.T.B. telegraphic transfer bought 买入电汇
T.T.S. telegraphic transfer sold 卖出电汇TA total asset 全部资产，资产TA trade acceptance 商业承兑票据TA transfer agent 过户转账代理人TB treasury bond, treasury bill 国库券，国库债券TBD policy to be declared policy 预保单，待报保险单TBL through bill of lading 联运提单，直达提单
TBV trust borrower vehicle 信托借款人工具（公司）TCI trade credit insurance 贸易信用保险
TD time deposit 定期存款
TDR Treasury Deposit Receipt 国库券存据
TL time loan; total loss 定期贷款；总损失
TN treasury note 国库券
TR telegram restante; trust receipt 留交电报；信托收据TT, T/T telegraphic transfer 电汇
U.A. unit of account 记账单位，记价单位
U/A underwriting account 保险帐户
u/c. undercharge 不足的价钱，少讨的价钱UHF ultra high frequency 超高频
UIT Unit Investment Trust 单位投资信托unrevd. unreceived 未收到的
USIT Unit Share Investment Trust 单位股投资信托
UUE use until exhausted 用完为止
VAT value added tax 增值税
VD volume deleted 勾销的数量
Vid. vide-see 参阅
VTC Voting Trust Certificate 股东投票权信托证书
w.c., W.C. without charge 免费W/Tax withholding tax 预扣税
WACC weighted average cost of capital 加权平均资本成本
WCG working capital guarantee 流动资金担保
WD when distributed （股票）发售时交割
X ex-interest 无利息
x.a. ex all 无所有权益
x.b., xb，ex bonus 不附（本期）红利
X.C., X.cp. ex coupon 无息债券x.d. ex distribution 不包括（下期股息或红利）分配X.d., X.div. ex dividend 未付红利X.P. expres paye-extra message paid 额外通讯费付讫；已令函奉上XB extra budgetary 预算外的
X-Dis ex-distribution 无分销
XI,X.in,int. ex interest 利息除外XL extra large; extra long 特大；特长
YB yrbk yearbook 年报，年鉴
YLD yield 收益
yr year; your 年；你的
YTC yield to (first) call 至通知赎回时收益
YTM yield to maturity 全期收益，到期收益
ZBA zero bracket amount 零基数预算法
ZBB zero-based budgeting 零基数预算法，免税金额，免征点ZR zero coupon issue 零息发行
zswk this week 本周
会计科目英文 会计系统 Accounting system 美国会计协会 American Accounting Association 美国注册会计师协会 American Institute of CPAs 审计 Audit 资产负债表 Balance sheet 簿记 Bookkeeping 现金流量预测 Cash flow prospects 内部审计证书Certificate in Internal Auditing 管理会计证书 Certificate in Management Accounting 注册会计师Certificate Public Accountant 成本会计Cost accounting 外部使用者External users 财务会计Financial accounting 财务会计准则委员会Financial Accounting Standards Board 财务预测Financial forecast 公认会计原则Generally accepted accounting principles 通用目的信息 General-purpose information 政府会计办公室Government Accounting Office 损益表 Income statement 内部审计师协会Institute of Internal Auditors 管理会计师协会Institute of Management Accountants 整合性Integrity 内部审计Internal auditing 内部控制结构Internal control structure 国内收入署Internal Revenue Service 内部使用者 Internal users 管理会计Management accounting 投资回报Return of investment 投资报酬Return on investment 证券交易委员会 Securities and Exchange Commission 现金流量表Statement of cash flow 财务状况表Statement of financial position 税务会计 Tax accounting 会计等式Accounting equation 勾稽关系 Articulation 资产 Assets 企业个体Business entity 股本Capital stock 公司Corporation 成本原则Cost principle 债权人Creditor 通货紧缩 Deflation 批露Disclosure 费用Expenses 财务报表Financial statement 筹资活动Financial activities 持续经营假设Going-concern assumption 通货膨涨 Inflation 投资活动Investing activities 负债Liabilities 负现金流量Negative cash flow 经营活动Operating activities 所有者权益Owner’s equity 合伙企业Partnership 正现金流量Positive cash flow 留存利润Retained earning 收入Revenue 独资企业Sole proprietorship 清偿能力Solvency 稳定货币假设Stable-dollar assumption 股东Stockholders
一、企业财务会计报表封面FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 记账符号 DR:debit record (借记) CR:credit recrod(贷记) 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment 短期投资净额Net bal of current investment 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable
应收账款Account receivable 减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减：存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资Long-term investment 长期股权投资Long-term equity investment 委托贷款Entrusted loan receivable 长期债权投资Long-term debt investment 长期投资合计Total for long-term investment 减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment
1Accounting会计is an information system.it measures data into reports,and communicates results to people 2Financial accounting财务会计(外部)the branch of accounting that provides information to people outside the firm Management accounting管理会计(内部)the branch of decision makers of a business,such as top executives. 3流动资产包括current assets Cash and Cash equivalents现金及其等价物short-term investments短期投资Inventories存货 Accounts (notes) receivable应收账款(票据)prepaid expenses and other current assets预付账款(其他流动资产) 4The account账户the record of the changes that have occurred in a particular asset liability,or stockholders’ equity during a period. 5Assets资产(cash,accouts receivable,notes expense,land buildings,equipment furniture fixtures) Liabilites负债(notes payable,accounts payable,accrued liabilities
缩写英文全称中文 A accepted承兑 A&C addenda and corrigenda补遗和勘误 cash value实际现金价值 ., a/d after date开票后、出票后 a/c no.account number帐户编号、帐号 a/c, A/C account current往来帐户、活期存款帐户 a/c, A/C, Acct.account帐户、帐目 A/CS Pay.accounts payable应付帐款 A/P account paid已付账款 A/P account payable应付帐款 A/P accounting period会计期间 A/P advise and pay付款通知 A/R at the rate of以……比例 A/R, A/CS Rec.accounts receivable应收帐款 A/S, a/s after sight见票即付 A/S，acc/s account sales承销帐、承销清单，售货清单abs.abstract摘要 Acc.acceptance往来帐户 Acc., Acpt.acceptance or accepted承兑 accrued interest应计利息 Acct.accountant会计师、会计员 Acct.accounting会计、会计学 .account number帐户编号、帐号 .account title帐户名称、会计科目 ACT advance corporation tax预扣公司税 ., A/V ad valorem to (according value)从价 ADRS asset depreciation range system固定资产分组折旧法 Adv.advance预付款 AJE adjusting journal entries调整分录 Amt.amount金额、总数 Ann.annuity年金 ATC average total cost平均总成本 ATM at the money仅付成本钱 ATM Automatic Teller Machine自动取款机（柜员机）Aud.auditor审计员、审计师 Av.average平均值
常见财务指标中英文简 写 SANY GROUP system office room 【SANYUA16H-
常见财务指标中英文简写 GAAP ?Generally?Accepted?Accounting?Principle?公认会计准则 CEO? Chief?Executive?Office?首席执行官 IASC International?Accounting?Standard?Committee国际会计准则委员会CPA Certificated?Public?Accountant注册会计师 WCR Working?Capital?Requirement营运资本需求量 ROE Return?on?Equity权益资本收益率（净资产收益率） ROIC Return?on?Investment?Capital投入资本收益率? EPS Earning?Per?Share每股净利润（每股收益） DPS Dividend?Per?Share?每股股利 P/E Price?-?Earning?Ratio市盈率 BVEPS Book?Value?of?Equity?Per?Share每股净资产（每股权益资本）EVA Economic?Value?Added经济增加值（经济利润） MVA Market?Value?Added市场增加值 EBT Earning?Before?Tax?税前利润 EBIT Earning?Before?Interest?And?Tax息税前利润 EAT Earning?After?Tax税后利润 ROA Return?on?Asset?资产收益率 DOL Degree?of?Operating?Leverage经营风险或经营杠杆程度 DFL Degree?of?Financial?Leverage?财务风险或财务杠杆程度 DTL Degree?of?Total?Leverage总风险或总杠杆 WACC Weighted?Average?Cost?of?Capital加权平均资本成本 TS Total?Sales销售收入? TC Total?Cost总成本 VC? Variable?Cost单位变动成本 TFC ?Total?Fixed?Cost?总固定成本 NPV Net?Present?Value净现值 IRR ?Internal?Rate?of?Return?内含报酬率 PBP Pay-back?Period回收期 BEP Break?Even?Point保本点 NWC Net?Working?Capital净营运资金 NCF Net?Cash?Flows现金净流量 DCPBP Discounted?Cash-flow?Pay-back?Period?折现累计回收期BOPBP Bailout?Pay-back?Period脱险回收期 Net P Net profit 净利润
一般是指资金、固定资产的投入.对电信运营商来说,有关的网络设备、计算机、仪器等一次性支出的项目都属于CAPEX,其中网络设备占最大的部分。OPEX指的是企业的管理支出. 2.什么是OPEX? OPEX是(Operating Expense)即运营成本,计算公式为:OPEX=维护费用+营销费用+人工成本(+折旧)。运营成本主要是指当期的付现成本。 （Capital Expenditure）即资本性支出，计算公式为：CAPEX=战略性投资+滚动性投资。资本性投资支出指用于基础建设、扩大再生产等方面的需要在多个会计年度分期摊销的资本性支出。 4.由于战略性投资的决策权不在本地网，因此BPR的指标考核中，Capex仅限于滚动性投资，不包括战略性投资。主要指标是Capex收入率和投资、回报率（ROI），前者为Capex收入比，反映资本性支出占收入的比重；后者反映投资效益。 &L就是profit&loss statement 也就是损益表 ，全称Earnings Before Interest and Tax，即息税前利润,从字面意思可知是扣除利息、所得税之前的利润。计算公式有两种，EBIT＝净利润＋所得税＋利息，或EBIT＝经营利润＋投资收益＋营业外收入－营业外支出＋以前年度损益调整。 EBIT主要用来衡量企业主营业务的盈利能力，EBITDA则主要用于衡量企业主营业务产生现金流的能力。他们都反映企业现金的流动情况，是资本市场上投资者比较重视的两个指标，通过在计算利润时剔除掉一些因素，可以使利润的计算口径更方便投资者使用。 EBIT通过剔除所得税和利息，可以使投资者评价项目时不用考虑项目适用的所 得税率和融资成本，这样方便投资者将项目放在不同的资本结构中进行考察。EBIT与净利润的主要区别就在于剔除了资本结构和所得税政策的影响。如此， 同一行业中的不同企业之间，无论所在地的所得税率有多大差异，或是资本结构有多大的差异，都能够拿出EBIT这类指标来更为准确的比较盈利能力。而同一企业在分析不同时期盈利能力变化时，使用EBIT也较净利润更具可比性。 ，全称Earnings Before Interest, Tax, Depreciation and Amortization， 即息税折旧摊销前利润，是扣除利息、所得税、折旧、摊销之前的利润。计算公式为EBITDA＝净利润＋所得税＋利息＋折旧＋摊销，或EBITDA＝EBIT＋折旧＋摊销。 EBITDA剔除摊销和折旧，则是因为摊销中包含的是以前会计期间取得无形资产 时支付的成本，而并非投资人更关注的当期的现金支出。而折旧本身是对过去资本支出的间接度量，将折旧从利润计算中剔除后，投资者能更方便的关注对于未来资本支出的估计，而非过去的沉没成本。 20世纪80年代，伴随着杠杆收购的浪潮，EB
财务会计英语缩写语 缩写英文全称中文 A accepted 承兑 A&C addenda and corrigenda 补遗和勘误 A.C.V actual cash value 实际现金价值 a.d., a/d after date 开票后、出票后 a/c no. account number 帐户编号、帐号 a/c, A/C account current 往来帐户、活期存款帐户a/c, A/C, Acct. account 帐户、帐目A/CS Pay. accounts payable 应付帐款A/P account paid 已付账款 A/P account payable 应付帐款 A/P accounting period 会计期间 A/P advise and pay 付款通知 A/R at the rate of 以……比例 A/R, A/CS Rec. accounts receivable 应收帐款A/S, a/s after sight 见票即付 A/S，acc/s account sales 承销帐、承销清单，售货清单abs. abstract 摘要 Acc. acceptance 往来帐户 Acc., Acpt. acceptance or accepted 承兑 Accrd.Int accrued interest 应计利息Acct. accountant 会计师、会计员 Acct. accounting 会计、会计学 Acct.No. account number 帐户编号、帐号 Acct.Tit. account title 帐户名称、会计科目ACT advance corporation tax 预扣公司税 ad.val., A/V ad valorem to (according value) 从价 ADRS asset depreciation range system 固定资产分组折旧法 Adv. advance 预付款 AJE adjusting journal entries 调整分录 Amt. amount 金额、总数 Ann. annuity 年金 ATC average total cost 平均总成本 ATM at the money 仅付成本钱 ATM Automatic Teller Machine 自动取款机（柜员机）Aud. auditor 审计员、审计师 Av. average 平均值 B share B share B 股 b&b bed & breakfast 住宿费和早餐费 b.b. bearer bond 不记名债券 B.B., B/B bill book 出纳簿 B.C. bank clearing 银行清算 b.c. blind copy 密送的副本 both dates inclusive 包括头尾两天 b.e., B/E bill of exchange 汇票 b.l., B/L bill of lading 提货单 bill of materials 用料清单 balance of payments 收支差额 b.p., B/P bills payable 应付票据 B.P.B bank post bill 银行汇票b.r., B/R, B.rec. bills receivable 应收票据b.s., B.S.，BS, B/S balance sheet 资产负债表 bank telegraphic transfer 银行电汇
财务会计英语词汇
O： obligation债项；责任；义务 obligation bond债务债券 obligee受惠人occupational retirement scheme职业退休计划 Occupational Retirement Schemes Division [Financial Services Bureau]退休计划部〔财经事务局〕 odd lot散股；碎股；零股 odd lot broker散股经纪 OECD country经济合作及发展组织国家；经济合作及发展组织的成员国 OECD stock market经济合作及发展组织国家的证券市场 off-balance-sheet exposure资产负债表外的风险 off-balance-sheet financing帐外融资；资产负债表外的融资off-balance-sheet item资产负债表外的项目 off-balance-sheet transaction帐外交易；资产负债表外的交易 offer要约；建议；收购 offer by tender招标发售 offer document要约文件；建议文件 offer for sale要约出售 offer for subscription公开招股
offer mechanism招股机制 offer of shares for public subscription公开招股 offer period要约期offer price要约价；发盘价 offer rate拆出息率 offer to buy要约买入 offer to lend要约贷出 offer to sell要约卖出 offeree受要约人 offeree company受要约公司 offeree shareholder受要约公司的股东 offeror要约人offeror company要约公司；提出要约公司off-floor terminal离场交易终端机 off-floor trading离场交易 office of profit有收益的职位 Office of the Commissioner for Securities and Commodities Trading证券及商品交易监理专员办事处Office of the Commissioner of Banking银行业监理处 Office of the Commissioner of Insurance保险业监理处 Office of the Exchange Fund外汇基金管理局 Office of the Telecommunications Authority Trading Fund 电讯管理局营运基金 Official Administrator遗产管理官
第01章会计：用于决策的信息 accounting system 会计系统 一个组织用以发展会计信息并把这些信息传递给决策者的人员、程序、方法和记录。 American Accounting Association 美国会计协会 主要由致力于提高会计教育、研究和实践水平的会计教育工作者组成的一个专业会计组织。 American Institute of CPAs 美国注册会计师协会 一个注册会计师的专业组织，参与一系列专业活动，包括制定审计准则、进行研究以及在财务报告准则制定工作中与FA S B密切联系。 audit 审计 对财务报表的调查，旨在确定报表相对于公认会计原则的公允程度。 balance sheet 资产负债表 用财务语言反映公司在一个特定日期所处状况的报表。 bookkeeping 簿记 会计的文书性质的工作，包括记录日常的交易和保持企业的日常记录。 cash flow prospects 现金流量预测 一个企业能够向投资者提供该投资者投资的回报率以及投资回报额的可能性。 Certificate in Internal Auditing 内部审计证书 由内部审计师协会颁发的表明在内部审计领域专业技能的职业委任书。 Certificate in Management Accounting 管理会计证书 由管理会计协会颁发的表明在管理会计领域专业技能的职业委任书。 Certified Public Accountant 注册会计师 在达到严格的教育、经验和考核要求后由一个州发给执照的会计师。 cost accounting 成本会计 确定特定经营活动的成本并对成本信息进行解释。 external users 外部使用者 对报告企业拥有财务利益但不参与该企业日常经营的个人和其他企业(比如，所有者、债权人、工会、供应商、客户)。 financial accounting 财务会计 提供主要由外部决策者—投资者和债权人使用的关于一个经济实体的财务资源、义务和活动的信息。
一、会计与会计理论 会计accounting 决策人Decision Maker 投资人Investor 股东Shareholder 债权人Creditor 财务会计Financial Accounting 管理会计Management Accounting 成本会计Cost Accounting 私业会计Private Accounting 公众会计Public Accounting 注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC 美国注册会计师协会AICPA 财务会计准则委员会FASB 管理会计协会IMA 美国会计学会AAA 税务稽核署IRS 独资企业Proprietorship 合伙人企业Partnership 公司Corporation 会计目标Accounting Objectives 会计假设Accounting Assumptions 会计要素Accounting Elements 会计原则Accounting Principles 会计实务过程Accounting Procedures 财务报表Financial Statements 财务分析Financial Analysis 会计主体假设Separate-entity Assumption 货币计量假设Unit-of-measure Assumption 持续经营假设Continuity(Going-concern) Assumption 会计分期假设Time-period Assumption 资产Asset 负债Liability 业主权益Owner's Equity 收入Revenue 费用Expense 收益Income 亏损Loss 历史成本原则Cost Principle 收入实现原则Revenue Principle 配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle 客观性原则Objective Principle 一致性原则Consistent Principle 可比性原则Comparability Principle 重大性原则Materiality Principle 稳健性原则Conservatism Principle 权责发生制Accrual Basis 现金收付制Cash Basis 财务报告Financial Report 流动资产Current assets 流动负债Current Liabilities 长期负债Long-term Liabilities 投入资本Contributed Capital 留存收益Retained Earning 二、会计循环 会计循环Accounting Procedure/Cycle 会计信息系统Accounting information System 账户Ledger 会计科目Account 会计分录Journal entry 原始凭证Source Document 日记账Journal 总分类账General Ledger 明细分类账Subsidiary Ledger 试算平衡Trial Balance 现金收款日记账Cash receipt journal 现金付款日记账Cash disbursements journal 销售日记账Sales Journal 购货日记账Purchase Journal 普通日记账General Journal 工作底稿Worksheet 调整分录Adjusting entries 结账Closing entries 三、现金与应收账款 现金Cash 银行存款Cash in bank 库存现金Cash in hand 流动资产Current assets 偿债基金Sinking fund 定额备用金Imprest petty cash 支票Check(cheque) 银行对账单Bank statement 银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit 在途支票Outstanding check 应付凭单V ouchers payable 应收账款Account receivable 应收票据Note receivable 起运点交货价 F.O.B shipping point 目的地交货价 F.O.B destination point 商业折扣Trade discount 现金折扣Cash discount 销售退回及折让Sales return and allowance 坏账费用Bad debt expense 备抵法Allowance method 备抵坏账Bad debt allowance 损益表法Income statement approach 资产负债表法Balance sheet approach