会计用语缩写.docx

1、会计用语缩写盛年不重来，一日难再晨。及时宜自勉，岁月不待人。缩写英文全称中文Aaccepted承兑A&Caddenda and corrigenda补遗和勘误A.C.Vactual cash value实际现金价值a.d., a/dafter date开票后、出票后a/c no.account number帐户编号、帐号a/c, A/Caccount 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/Paccount paid已付账款A/Paccount payable应付帐款A/Paccou

2、nting period会计期间A/Padvise and pay付款通知A/Rat the rate of以比例A/R, A/CS Rec.accounts receivable应收帐款A/S, a/safter sight见票即付A/S，acc/saccount 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.Intaccrued interest应计利息Acct.accountant会计师、会计员Acct.accounting会计、会计学Acct.No.a

3、ccount number帐户编号、帐号Acct.Tit.account title帐户名称、会计科目ACTadvance corporation tax预扣公司税ad.val., A/Vad valorem to (according value)从价ADRSasset depreciation range system固定资产分组折旧法Adv.advance预付款AJEadjusting journal entries调整分录Amt.amount金额、总数Ann.annuity年金ATCaverage total cost平均总成本ATMat the money仅付成本钱ATMAutoma

4、tic Teller Machine自动取款机（柜员机）Aud.auditor审计员、审计师Av.average平均值缩写英文全称中文B shareB shareB股b&bbed & breakfast住宿费和早餐费b.b.bearer bond不记名债券B.B., B/Bbill 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/Ebill of exchange汇票b.l., B/Lbill of lading提货单b.o.m.bill of materials用料清

5、单b.o.p.balance of payments收支差额b.p., B/Pbills payable应付票据B.P.Bbank post bill银行汇票b.r., B/R, B.rec.bills receivable应收票据b.s., B.S.，BS, B/Sbalance sheet资产负债表B.T.T.bank telegraphic transfer银行电汇B/Bbill bought买入票据、买入汇票B/Cbills for collection托收汇票B/Dbank draft银行汇票B/Dbills discounted已贴现票据b/dbrought down转下页B/Eb

6、ill of entry报关单b/fbrought forward承前B/Lbill of lading提货单B/L originalbill of lading original提货单正本B/Rbank rate银行贴现率B/Sbill of sales卖据、出货单BAbank acceptance银行承兑汇票bal.balance余额、差额banky.bankruptcy破产、倒闭BCbuyer credit买方信贷Bd.bond债券BEPbreakeven point保本点、盈亏临界点Bfcy.Beneficiary受益人bitbinary digit两位数Bk.bank银行Bk.ban

7、k book银行帐簿Bk.book帐册BNbank note钞票BObuyers option买者选择交割期的远期合同BOMbeginning of month月初BOTbalance of trade贸易余额BOYbeginning of year年初BRbank rate银行贴现率Brok.broker or brokerage经纪人或经纪人佣金BVbook value票面价值缩写英文全称中文Ccash; 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

8、师C.A.commercial agent商业代理、代理商C.A.Dcash 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.cashiers 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

9、.A.certified management accountant注册管理会计师C.O., C/Ocash 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.ACertified 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. analysisCost Volume Profit analysis本-量-利分析C.W.O.cash with order订货付款，随订单付现C/Acapital accoun

10、t资本帐户C/Acurrent account往来帐C/Acurrent assets流动资产c/dcarried down过次页、结转下期c/fcarry forward过次页、结转C/Icertificate of insurance保险凭证C/Lcurrent liabilities流动负债c/ocarried over结转后期can.cancelled注销cap.capital资本CAPMcapital asset pricing mode固定资产计价模式CBDcash before delivery先付款后交货CDcertificate of deposit存单CGcapital g

11、ain资本利得CGcapital goods生产资料、资本货物Chgscharges费用Chq.cheque支票CIAcertified internal auditor注册内部审计员Ck.check支票CMLcapital market line资本市场线性CMOCollateralized Mortgage Obligations担保抵押贷款债务CMVcurrent market value现时市场价值CNconsignment note铁路运单CNcredit note贷方通知书COBOLCommon Business Oriented Language通用商业语言Col.column帐

12、栏Coll.collateral担保、抵押物Coll.collection托收Com. mission佣金conv, cv, cvtconvertible可转换的、可兑换的Cor.corpus本金CPcommercial paper商业票据CPMcost per thousand每一千个为单位的成本Cps.coupons息票CRcash receipts现金收入CRcurrent rate当日汇率、现行汇率Cr.Credit, creditor贷记、贷方CSconvertible securities可转换证券CTcable transfer电汇CTcorporate treasurer公司财

13、务主管ctgecartage货运费、搬运费、车费CTTcapital transfer tax资本转移税cur currcurrent本月、当月CVconvertible security可转换债券CVDcountervailing duties反倾销税CYcalendar year日历年Cy.currency货币缩写英文全称中文Ddegree; draft度、汇票D.A.debit advice欠款报单D.Bday book日记帐、流水帐D.C.F. methoddiscounted cash flow method现金流量贴现法D.D., D/Ddemand draft即期汇票d.f, D

14、.F., d.frt.dead freight空舱费D.O.G.days of grace宽限日数D.R., DRdiscount rate贴现率、折扣率d/adays after acceptance承兑后.日（付款）D/Adeposit account存款帐户D/Adocument against acceptance承兑交单D/Ddocumentary draft跟单汇票D/DDemand Draft票汇D/d; d/ddays after date出票后.日(付款)D/Ndebit note清单D/Odelivery order发货单D/Pdocuments against payme

15、nt付款交单D/R.deposit receipt存款收条D/Wdock warrant码头仓单DB methoddeclining balance (depreciation) method递减余额折旧法Dd.delivered交付DDB methoddouble 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.discou

16、nt折扣、贴现dishd;dished dishonored不名誉、拒付Div.dividend; division红利div.;divd dividend红利、股息DLdirect loan直接贷款DLDdeadline date最后时限Dls, Dol(s);dollars元DNdate number日期号DN, D/Ndebit note借记通知单DNRdo not reduce不减少Do, dto.ditto同上、同前Doc(s)documents凭证、单据、文件Doc. codedocument code凭证（单据）编号doc. att.documents attached附单据、附

17、件Dols.dollars美元DORdate of request要求日DP, D/Pdocument against payment交单付款Drdebtor债务人DRdeposit receipt存单、存款收据Drdebit借记、借方Drdrawer借方DS, d/sdays after sight(days sight)见票后.日(付款)Ds, dsdays日DTCdeposit taking company接受存款公司DTCDeposit Trust Company储蓄信托公司Dup, duplduple, duplicate副本DVPdelivery versus payment付款交

18、货Dy, d/yday; delivery日、交货dzdozen一打缩写英文全称中文Eexchange; 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.Texcess profit tax超额利润税Ea.each每Ea.earning assets盈利资产,有收益的资产EATearnings after tax税后收益EBex budget

19、ary预算外EBITearnings before interest and income tax税前收益EBITearnings before interest and tax扣除利息和税金前收益EBSElectronic Broking Service电子经纪服务系统EBTearning before taxation税前盈利ECerror corrected错误更正ECexport credit出口信贷Ec.ex coupon无息票Ec.example causa例如ECAexport credit agency出口信贷机构ECGExport Credit Guarantee出口信用担保

20、ECIexport credit insurance出口信用保险ECRexport credit refinancing出口信贷再融资ECTestimated completion time估计竣工时间EDex dividend无红利、除息、股利除外EDDestimated delivery date预计交割日EDIelectronic data interchange电子数据交换EDOCeffective date of change有效更改日期EDPElectronic Data Processing电子数据自理EFExchange Fund外汇基金EFexport finance出口融资

21、EFTelectronic funds transfer电子资金转帐EIBExport-Import Bank进出口银行EMIPequivalent mean investment period等值平均投资期EMPend-of month payment月末付款EMSEuropean 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EOAeffective on or about大约在.生效EODevery other day每隔一日EOMend of mo

22、nth月底EOSend of season季末EOYend of year年终EPDearliest possible date最早可能日期EPNexport promissory note出口汇票EPRearnings price ratio收益价格比率EPSearnings per share每股收益额、每股平均收益，每股盈利额EPVIexcess present value index超现值指数Eq.equivalent等值ERMexchange rate mechanism汇率机制ERSExport Refinance Scheme出口再融资计划ESOPEmployee Stock O

23、wnership Plan职工持股计划Est.estate财产、遗产et seq.et sequent以下ETLTequal to or less than等于或少于ETSestimated 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展期缩写英文全称中文Fdealt in flat无息交易的f.following (page)接下页F. A.face amount票面金额F.A.fixe

24、d 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.Tfree 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, FOREXforeign exchange外汇FAIAFellow of the Association of International Accountants国际会计协会会员FASBF

25、inancial Accounting Standards Boards财务会计标准委员会FATfixed asset transfer固定资产转移FCAFellow of the Institute of Chartered Accountants特许会计师学会会员FCGforeign currency guarantee外币担保FCRforwarders cargo receipt货运代理行收据fd.fund资金FDB methodfixed rate on declining balance method定率递减余额折旧法FEfuture exchange远期外汇Fi.t.free of

26、 income tax免所得税FIBCfinancial institution buyer credit policy金融机构买方信贷险FIFOfirst 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FINAfollowing items not available以下项目不可获得FIOfree in and out自由进出FLGfinance lease guarantee金融租赁担保flt.flat无利息fo.folio对折、页码FOCUSFinancial and Operations Combined Uniform Single Report财务经营综合报告ford., fwdforward; forwarded转递FOXFutures and Options Exchange期货和