-
会
计
用
缩
语
写
精品资料
缩写
英文全称
A
accepted
A&C
addenda and corrigenda
A.C.V
actual cash value
a.d., a/d
after date
a/c no.
account number
a/c, A/C
account current
a/c, A/C,
Acct.
account
A/CS Pay.
accounts payable
A/P
account paid
A/P
account payable
A/P
accounting period
A/P
advise and pay
A/R
at the rate of
A/R, A/CS
Rec.
accounts receivable
A/S, a/s
after sight
A/S
，
acc/s
account sales
abs.
abstract
Acc.
acceptance
Acc., Acpt.
acceptance or accepted
accrued interest
Acct.
accountant
Acct.
accounting
.
account number
.
account title
ACT
advance corporation tax
.,
A/V
ad valorem to (according value)
ADRS
asset depreciation
range system
Adv.
advance
AJE
adjusting journal
entries
Amt.
amount
Ann.
annuity
ATC
average total cost
ATM
at the money
ATM
Automatic Teller Machine
Aud.
auditor
Av.
average
缩写
英文全称
B share
B share
b&b
bed &
breakfast
b.b.
bearer bond
B.B., B/B
bill book
仅供学习与交流，如有侵权请联系网站删除
谢谢
2
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
中文
B
股
住宿费和早餐费
不记名债券
出纳簿
精品资料
B.C.
bank clearing
b.c.
blind copy
b.d.i.
both dates inclusive
b.e.,
B/E
bill of exchange
b.l.,
B/L
bill of lading
b.o.m.
bill of materials
b.o.p.
balance of payments
b.p.,
B/P
bills payable
B.P.B
bank post bill
b.r., B/R,
.
bills receivable
b.s., B.S.
，
BS,
B/S
balance sheet
B.T.T.
bank telegraphic
transfer
B/B
bill bought
B/C
bills for collection
B/D
bank draft
B/D
bills discounted
b/d
brought down
B/E
bill of entry
b/f
brought forward
B/L
bill of lading
B/L original
bill of lading
original
B/R
bank rate
B/S
bill of sales
BA
bank acceptance
bal.
balance
banky.
bankruptcy
BC
buyer credit
Bd.
bond
BEP
breakeven point
Bfcy.
Beneficiary
bit
binary digit
Bk.
bank
Bk.
bank
book
Bk.
book
BN
bank note
BO
buyer's option
BOM
beginning of month
BOT
balance of trade
BOY
beginning of year
BR
bank rate
Brok.
broker or brokerage
仅供学习与交流，如有侵权请联系网站删除
谢谢
3
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
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
精品资料
BV
book value
缩写
英文全称
C
cash; coupon; currency
c.,Cts.
cents
C.A.
chartered
accountant
，
chief
accountant
C.A.
commercial agent
C.A.D
cash against document
C.A.S.
cost accounting standards
C.B.
cash book
c.b., C.B.
cash book
C.C.
contra credit
C.C.
cashier's check
C.d.
cum dividend
C.H.
clearing house
C.H.
custom house
C.I.T.
comprehensive income
tax
C.L.
call loan
C.M.A.
certified management
accountant
C.O., C/O
cash
order
c.o.d, C.O.D.
cash on
delivery
C.P.A
Certified
Public Accountant
C.P.A.
Certified Public Accountant
C.S.
capital stock
C.V.P. analysis Cost Volume Profit
analysis
C.W.O.
cash with
order
C/A
capital account
C/A
current account
C/A
current assets
c/d
carried down
c/f
carry forward
C/I
certificate of insurance
C/L
current liabilities
c/o
carried over
can.
cancelled
cap.
capital
CAPM
capital asset pricing mode
CBD
cash before delivery
CD
certificate of deposit
CG
capital gain
CG
capital goods
Chgs
charges
仅供学习与交流，如有侵权请联系网站删除
谢谢
4
票面价值
中文
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
资本利得
生产资料、资本货物
费用
精品资料
支票
Chq.
cheque
注册内部审计员
CIA
certified internal
auditor
支票
Ck.
check
资本市场线性
CML
capital market line
CMO
Collateralized Mortgage
Obligations
担保抵押贷款债务
现时市场价值
CMV
current market value
铁路运单
CN
consignment note
贷方通知书
CN
credit note
COBOL
Common Business Oriented Language
通用商业语言
帐栏
Col.
column
担保、抵押物
Coll.
collateral
托收
Coll.
collection
佣金
Com. comm.
commission
可转换的、可兑换的
conv,
cv, cvt
convertible
本金
Cor.
corpus
商业票据
CP
commercial paper
每一千个为单位的成本
CPM
cost per thousand
息票
Cps.
coupons
现金收入
CR
cash receipts
当日汇率、现行汇率
CR
current rate
贷记、贷方
Cr.
Credit, creditor
可转换证券
CS
convertible securities
电汇
CT
cable transfer
公司财务主管
CT
corporate treasurer
货运费、搬运费、车费
ctge
cartage
资本转移税
CTT
capital transfer tax
本月、当月
cur curr
current
可转换债券
CV
convertible security
反倾销税
CVD
countervailing duties
日历年
CY
calendar year
货币
Cy.
currency
缩写
英文全称
中文
度、汇票
D
degree; draft
欠款报单
D.A.
debit advice
日记帐、流水帐
D.B
day book
现金流量贴现法
D.C.F. method discounted cash flow
method
即期汇票
D.D.,
D/D
demand draft
空舱费
d.f, D.F., .
dead freight
宽限日数
D.O.G.
days of grace
贴现率、折扣率
D.R., DR
discount rate
承兑后
......
日（付款）
d/a
days after acceptance
存款帐户
D/A
deposit account
仅供学习与交流，如有侵权请联系网站删除
谢谢
5
精品资料
承兑交单
document
against acceptance
跟单汇票
documentary draft
票汇
Demand Draft <
/p>
出票后
......
日
< br>(
付款
)
days
after date
清单
debit note
发货单
delivery order
付款交单
documents
against payment
存款收条
deposit receipt
码头仓单
dock warrant
declining balance (depreciation)
递减余额折旧法
DB method
method
交付
Dd.
delivered
double declining balance (depreciation)
双倍递减余额折旧法
DDB
method
method
延期
Def.
deferred
赤字、亏损
def.
deficit
交付
Dely.
delivery
滞期费
dem.
demurrage
折旧
Depr.
depreciation
汇票
Dft.
draft
差额
diff.
difference
折扣、贴现
Dis.
discount
不名誉、拒付
dish'd;
dished dishonored
红利
Div.
dividend; division
红利、股息
div.;
divd dividend
直接贷款
DL
direct loan
最后时限
DLD
deadline date
元
Dls, Dol(s);
dollars
日期号
DN
date number
借记通知单
DN, D/N
debit note
不减少
DNR
do not reduce
同上、同前
Do, dto.
ditto
凭证、单据、文件
Doc(s)
documents
凭证（单据）编号
Doc.
code
document code
附单据、附件
doc. att.
documents attached
美元
Dols.
dollars
要求日
DOR
date of request
交单付款
DP, D/P
document against payment
债务人
Dr
debtor
存单、存款收据
DR
deposit receipt
借记、借方
Dr
debit
借方
Dr
drawer
见票后
.......
日
(
付
款
)
DS, d/s
days
after sight(days' sight)
D/A
D/D
D/D
D/d; d/d
D/N
D/O
D/P
D/R.
D/W
仅供学习与交流，如有侵权请联系网站删除
谢谢
6
精品资料
Ds, d's
days
DTC
deposit
taking company
DTC
Deposit
Trust Company
Dup, dupl
duple, duplicate
DVP
delivery versus payment
Dy,
d/y
day; delivery
dz
dozen
缩写
英文全称
E
exchange; export
E&O.E.
errors and omissions excepted
e.a.o.n.
except as otherwise
noted
E.D.
ex dividend
E.E., e.e.
errors excepted
E.P.T
excess profit tax
Ea.
each
Ea.
earning assets
EAT
earnings after tax
EB
ex budgetary
EBIT
earnings before interest and income
tax
EBIT
earnings
before interest and tax
EBS
Electronic Broking Service
EBT
earning before taxation
EC
error corrected
EC
export credit
Ec.
ex coupon
Ec.
example causa
ECA
export credit agency
ECG
Export Credit Guarantee
ECI
export credit insurance
ECR
export credit refinancing
ECT
estimated completion
time
ED
ex dividend
EDD
estimated delivery date
EDI
electronic data
interchange
EDOC
effective
date of change
EDP
Electronic Data Processing
EF
Exchange Fund
EF
export finance
EFT
electronic funds
transfer
EIB
Export-Import
Bank
EMIP
equivalent mean
investment period
EMP
end-of
month payment
仅供学习与交流，如有侵权请联系网站删除
谢谢
7
日
接受存款公司
储蓄信托公司
副本
付款交货
日、交货
一打
中文
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
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
精品资料
EMS
European Monetary System
encd.
enclosed
encl(s).
enclosure
End., end.
endorsement
Entd.
entered
EOA
effective on or about
EOD
every other day
EOM
end of month
EOS
end of season
EOY
end of year
EPD
earliest possible date
EPN
export promissory note
EPR
earnings price ratio
EPS
earnings per share
EPVI
excess present value index
Eq.
equivalent
ERM
exchange rate mechanism
ERS
Export Refinance Scheme
ESOP
Employee Stock
Ownership Plan
Est.
estate
et seq.
et sequent
ETLT
equal to or less than
ETS
estimated time of
sailing
ex cp.
ex coupon
ex div.
ex dividend
ex.;
exch exchange
excl.
exclusive
Exs.
expense
Extd.
extend
缩写
英文全称
F
dealt in flat
f.
following (page)
F. A.
face amount
F.A.
fixed assets
f.a.c.
fast as can
F.B.E.
foreign bill of exchange
F.C.
fixed capital
F.C.
fixed charges
F.C.
future contract
F.I.T
free of income tax
F.O.C.
free of charge
仅供学习与交流，如有侵权请联系网站删除
谢谢
8
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
中文
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
精品资料
F.P.
fully paid
F.X., FE, FOREX
foreign exchange
Fellow of the
Association of
FAIA
International Accountants
Financial Accounting Standards
FASB
Boards
FAT
fixed asset transfer
Fellow
of the Institute of Chartered
FCA
Accountants
FCG
foreign currency guarantee
FCR
forwarder's cargo
receipt
fd.
fund
fixed rate on declining balance
FDB method
method
FE
future exchange
Fi.t.
free of income tax
financial institution buyer credit
FIBC
policy
FIFO
first in, first out
fin.
stadg.(stndg.) financial standing
fin.
stat. (F/S)
financial statement
.
financial year
FINA
following items not
available
FIO
free in and
out
FLG
finance lease
guarantee
flt.
flat
fo.
folio
Financial and Operations Combined
FOCUS
Uniform Single Report
for'd., fwd
forward;
forwarded
FOX
Futures and
Options Exchange
FP
fully
paid
FRA
forward rate
agreement
FRCD
floating rate
certificate of deposit
free
case no charge for case
FREF
fixed rate export finance
frt.
forward
Frt.
freight
Frt. fwd
freight forward
frt.& grat.
freight and gratuity
freight prepaid
FS
final settlement
fut.
futures
仅供学习与交流，如有侵权请联系网站删除
谢谢
9
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
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