会计用语缩写Word下载.docx

1、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 shareB股b&bbed & breakfast住宿费和早餐费&bearer bond不记名债券., B/Bbill book出纳簿bank clearing银行清算blind copy密送的副本both dates inclusive包括头尾两天., B/Ebill of exchange汇票., B/Lbill of

2、 lading提货单bill of materials用料清单balance of payments收支差额., B/Pbills payable应付票据 post bill银行汇票., B/R, .bills receivable应收票据., .，BS, B/Sbalance sheet资产负债表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 draftbills discounted已贴现票据b/dbrought down转下页B/Ebill of entry报关

3、单b/fbrought forward承前B/LB/L original）bill 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bank book银行帐簿book帐册BNbank note钞票%BO

4、buyers 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BRBrok.broker or brokerage经纪人或经纪人佣金BVbook value票面价值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!commercial agent商业代理、代理商 against document交单付款，凭单付现cost

5、accounting standards成本会计标准cash book现金簿., .contra credit贷方对销cashiers check银行本票$cum dividend附股息报关单clearing house票据交换所custom house海关comprehensive income tax综合所得税call loan短期拆放certified management accountant注册管理会计师., C/Ocash order现金汇票、现金订货cash on delivery货到付款，交货付现 Public Accountant注册公共会计师Certified Public

6、 Accountant注册会计师capital stock股本Cost Volume Profit analysis本-量-利分析cash with order订货付款，随订单付现C/Acapital account资本帐户current account往来帐current 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CAP

7、Mcapital 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 gain资本利得capital 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.checkCMLcapital 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

8、价值CNconsignment note铁路运单credit note贷方通知书COBOLCommon Business Oriented Language通用商业语言Col.column帐栏Coll.collateral担保、抵押物collection托收Com. mission佣金conv, cv, cvtconvertible可转换的、可兑换的Cor.corpus本金CP*commercial 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current rate当日汇率、现行汇率Cr.Cre

9、dit, creditor贷记、贷方CSconvertible securities可转换证券CTcable transfer电汇corporate treasurer公司财务主管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Ddegree; draft度、汇票debit advice欠款报单day book日记帐、流水帐discou

10、nted cash flow method现金流量贴现法., D/Ddemand draft即期汇票, ., .dead freight空舱费days of grace宽限日数., 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document against acceptance承兑交单D/Ddocumentary draft跟单汇票Demand Draft票汇D/d; d/ddays after date出票后.日（付款）D/Ndebit note清单D/Odelivery orde

11、r发货单D/Pdocuments against payment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.deliverydem.demurrage滞期费Depr.depreciation折旧Dft.draft

12、diff.difference差额Dis.discount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/N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.docume

13、nts attached附单据、附件Dols.美元DORdate of request要求日DP, D/Pdocument against payment交单付款Drdebtor债务人DR存单、存款收据debit借记、借方drawer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Deposit Trust Company储蓄信托公司Dup, duplduple, duplicate副本DVPdelivery versus payment付款交货Dy, d/yday;

14、 delivery;日、交货dzdozen一打Eexchange; export交易所、输出E&errors and omissions excepted如有错漏，可加更正except as otherwise noted除非另有说明ex dividend股息除外errors excepted如有错误，可加更正 profit tax超额利润税Ea.each每earning assets盈利资产,有收益的资产EATearnings after tax税后收益EBex budgetary预算外EBITearnings before interest and income tax税前收益earnin

15、gs 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export credit出口信贷Ec.ex coupon无息票example causa例如ECAexport credit agency出口信贷机构ECGExport Credit Guarantee出口信用担保ECIexport credit insurance出口信用保险ECRexport credit refinancing出口信贷再融资E

16、CTestimated completion time估计竣工时间ED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export finance出口融资EFTelectronic funds transfer电子资金转帐EIBExport-Import Bank进出口银行EMIPequivalent mean i

17、nvestment 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）.enclosureEnd., 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 month！月底EOSend of season季末EOYend of year年终EPDearliest possible date最早可能日期EPNexport pr

18、omissory 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 Ownership 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

19、于ETSestimated time of sailing预计启航时间ex cp.ex div.无股息ex.;exch exchange汇兑、况换excl.exclusive另外、不在内Exs.expenseExtd.extend展期Fdealt in flat无息交易的f.following （page）接下页F. A.face amount票面金额fixed assets固定资产fast as can尽快foreign bill of exchange外国汇票fixed capital固定资本fixed charges固定费用future contract远期合同 of income ta

20、x免交所得税free of charge免费fully paid付讫., FE, FOREXforeign exchange外汇FAIAFellow of the Association of International Accountants国际会计协会会员FASBFinancial 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

21、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free of 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 stat

22、ement财务报表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期货和期权交易所FP已全付的FRAforward rate agreement远期利率协议FRCDfloating rate ce