| 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.rec. |
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 |
| 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 |
| .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 |
