财务会计英语缩写语

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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. Accrd.Int Acct. Acct. Acct.No. Acct.Tit. ACT ad.val., 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.m. b.o.p. b.p., B/P B.P.B

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 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

b.r., B/R, B.rec. b.s., B.S.，BS, B/S

B.T.T. B/B B/C bills receivable 应收票据 balance sheet 资产负债表

bank telegraphic transfer 银行电汇

bill bought 买入票据、买入汇票 bills for collection 托收汇票

B/D B/D b/d B/E b/f

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. bank draft bills discounted brought down bill of entry brought forward 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 银行汇票已贴现票据转下页报关单承前提货单提货单正本

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

C.V.P. analysis Cost Volume Profit analysis

本---量---利分析

C.W.O. C/A C/A C/A c/d c/f C/I C/L c/o can. cap. CAPM CBD CD 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. 缩写 D D.A. D.B D.C.F. method D.D., D/D 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 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 英文全称 degree; draft debit advice day book discounted cash flow method demand draft 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中文度、汇票欠款报单日记帐、流水帐现金流量贴现法

即期汇票

d.f, D.F., d.frt.

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. 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 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 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

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

E E&O.E. exchange; export 交易所、输出

errors and omissions excepted 如有错漏，可加更正 e.a.o.n. 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 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 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 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 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