会计用语缩写
缩写英文全称中文
A accepted承兑
A&C addenda and corrigenda补遗和勘误
cash value实际现金价值
., 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,
account帐户、帐目
Acct.
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
accounts receivable应收帐款
Rec.
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
accrued interest应计利息
Acct.accountant会计师、会计员
Acct.accounting会计、会计学
.account number帐户编号、帐号
.account title帐户名称、会计科目
ACT advance corporation tax预扣公司税
., 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
缩写英文全称中文
B share B share B股
b&b bed & breakfast住宿费和早餐费
.bearer bond不记名债券
., B/B bill book出纳簿
.bank clearing银行清算
.blind copy密送的副本
dates inclusive包括头尾两天
., B/E bill of exchange汇票
., B/L bill of lading提货单
of materials用料清单
of payments收支差额
., B/P bills payable应付票据
post bill银行汇票
., B/R, .bills receivable应收票据
., .，BS, B/S balance sheet资产负债表
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
缩写英文全称中文
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
https://www.docsj.com/doc/1212954580.html,mercial agent商业代理、代理商
against document交单付款，凭单付现
accounting standards成本会计标准
.cash book现金簿
., .cash book现金簿
.contra credit贷方对销
.cashier's check银行本票
.cum dividend附股息报关单
.clearing house票据交换所
.custom house海关
income tax综合所得税
.call loan短期拆放
management accountant注册管理会计师
., C/O cash order现金汇票、现金订货on delivery货到付款，交货付现
Public Accountant注册公共会计师
Public Accountant注册会计师
.capital stock股本
analysis Cost Volume Profit analysis本---量---利分析
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. https://www.docsj.com/doc/1212954580.html,mission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
缩写英文全称中文
D degree; draft度、汇票
.debit advice欠款报单
day book日记帐、流水帐method discounted cash flow method现金流量贴现法
., D/D demand draft即期汇票
, ., .dead freight空舱费
of grace宽限日数
., 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
缩写英文全称中文
E exchange; export交易所、输出
E&.errors and omissions excepted如有错漏，可加更正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
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
缩写英文全称中文
F dealt 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
as can尽快
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 tax免交所得税
of charge免费
.fully paid付讫
., 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.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.)f inancial standing资信状况
fin. stat. (F/S)financial statement财务报表
.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
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
缩写英文全称中文
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
缩写英文全称中文
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
缩写英文全称中文
I&A inventory and allocations库存和分配
.intangible assets无形资产
.invoice book发票簿
book inward购货发票簿
book outward销货发票簿
.insufficient fund存款不足
.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.,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
缩写英文全称中文
J., Jour.journal日记帐
., J/A joint account联合（共管）帐簿
day-book分类日记帐
.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
.knocked down price成交价格
缩写英文全称中文
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
.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
缩写英文全称中文
M matured bond到期的债券
M mega-百万
M milli-千分之一
m million百万
.memorandum book备忘录
.maturity date到期日
.,M/D memorandum of deposit存款(放）单
.mutual funds共同基金
.money market货币市场
.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,.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
缩写英文全称中文
not available暂缺
https://www.docsj.com/doc/1212954580.html,净值
.net assets净资产
.non-acceptance不承兑
.nota bene注意
.net debt净债务
.no date无日期
.non-delivery未能到达
.net earnings净收益
.no effects无效
.not enough不足
elsewhere specified未另作说明
.net gain纯收益
.net income净收益
.net interest净利息
.net loss净损失
.no name无签名
.notes payable应付票据
quick assets速动资产净额
.notes receivable应收票据
sufficient fund存款不足
.net worth净值
.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、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
., .negotiable instruments流通票据
negb.negotiable可转让的、可流通的net. https://www.docsj.com/doc/1212954580.html, 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
缩写英文全称中文
.，O/B order book订货簿
.，.omission excepted遗漏除外
.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, ., .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
缩写英文全称中文
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
.postal order汇票
.personal account; private account个人账户、私人账户., per ann.per annum每年
cash book零用现金簿
on delivery货到付款
on receipt货到付款
.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
缩写英文全称中文
Q.quantity数量
.quod vide (which see)参阅
.query查核
quad.quadruplicate一式四份中的一份
缩写英文全称中文
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
.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
缩写英文全称中文
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
缩写英文全称中文
.trial balance试算表
.traveler's check旅行支票
.telegraph money order电汇票
transfer bought买入电汇
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
缩写英文全称中文
.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
缩写英文全称中文
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
缩写英文全称中文
., .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
缩写英文全称中文
X ex-interest无利息
.ex all无所有权益
., xb，ex bonus不附（本期）红利
., .ex coupon无息债券
.ex distribution 不包括（下期股息或红利）分配
., .ex dividend未付红利
.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,,int.ex interest利息除外
XL extra large; extra long特大；特长
缩写英文全称中文
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，到期收益缩写英文全称中文
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
(财务会计)会计英语词汇
会计科目英文 会计系统 Accounting system 美国会计协会 American Accounting Association 美国注册会计师协会 American Institute of CPAs 审计 Audit 资产负债表 Balance sheet 簿记 Bookkeeping 现金流量预测 Cash flow prospects 内部审计证书Certificate in Internal Auditing 管理会计证书 Certificate in Management Accounting 注册会计师Certificate Public Accountant 成本会计Cost accounting 外部使用者External users 财务会计Financial accounting 财务会计准则委员会Financial Accounting Standards Board 财务预测Financial forecast 公认会计原则Generally accepted accounting principles 通用目的信息 General-purpose information 政府会计办公室Government Accounting Office 损益表 Income statement 内部审计师协会Institute of Internal Auditors 管理会计师协会Institute of Management Accountants 整合性Integrity 内部审计Internal auditing 内部控制结构Internal control structure 国内收入署Internal Revenue Service 内部使用者 Internal users 管理会计Management accounting 投资回报Return of investment 投资报酬Return on investment 证券交易委员会 Securities and Exchange Commission 现金流量表Statement of cash flow 财务状况表Statement of financial position 税务会计 Tax accounting 会计等式Accounting equation 勾稽关系 Articulation 资产 Assets 企业个体Business entity 股本Capital stock 公司Corporation 成本原则Cost principle 债权人Creditor 通货紧缩 Deflation 批露Disclosure 费用Expenses 财务报表Financial statement 筹资活动Financial activities 持续经营假设Going-concern assumption 通货膨涨 Inflation 投资活动Investing activities 负债Liabilities 负现金流量Negative cash flow 经营活动Operating activities 所有者权益Owner’s equity 合伙企业Partnership 正现金流量Positive cash flow 留存利润Retained earning 收入Revenue 独资企业Sole proprietorship 清偿能力Solvency 稳定货币假设Stable-dollar assumption 股东Stockholders
常用商务英语缩写
1C&F(cost&freight)成本加运费价 2T/T(telegraphictransfer)电汇 3D/P(documentagainstpayment)付款交单 4D/A(documentagainstacceptance)承兑交单5C.O(certificateoforigin)一般原产地证6systemofpreferences)普惠制 7CTN/CTNS(carton/cartons)纸箱 8PCE/PCS(piece/pieces)只、个、支等 9DL/DLS(dollar/dollars)美元 10DOZ/DZ(dozen)一打 11PKG(package)一包，一捆，一扎，一件等12WT(weight)重量 13G.W.(grossweight)毛重
15C/D(customsdeclaration)报关单 16EA(each)每个，各 17W(with)具有 18w/o(without)没有 19FAC(facsimile)传真 20IMP(import)进口 21EXP（export）出口 22MAX(maximum)最大的、最大限度的 23MIN(minimum)最小的，最低限度 24M或MED(medium)中等，中级的 25M/V（merchantvessel）商船 26S.S(steamship)船运 27MT或M/T(metricton)公吨 28DOC(document)文件、单据
30P/L(packinglist)装箱单、明细表 31INV(invoice)发票 32PCT(percent)百分比 33REF（reference）参考、查价 34EMS（expressmailspecial）特快传递 35STL.(style)式样、款式、类型 36T或LTX或TX(telex)电传 37RMB（renminbi）人民币 38S/M（shippingmarks）装船标记 39PR或PRC(price)价格 40PUR(purchase)购买、购货 41S/C（salescontract）销售确认书 42L/C（letterofcredit）信用证 43B/L（billoflading）提单
会计专业专业术语中英文对照
会计专业专业术语中英文对照 一、会计与会计理论 会计 accounting 决策人 Decision Maker 投资人 Investor 股东 Shareholder 债权人 Creditor 财务会计 Financial Accounting 管理会计 Management Accounting 成本会计 Cost Accounting 私业会计 Private Accounting 公众会计 Public Accounting 注册会计师 CPA Certified Public Accountant 国际会计准则委员会 IASC 美国注册会计师协会 AICPA 财务会计准则委员会 FASB 管理会计协会 IMA 美国会计学会 AAA 税务稽核署 IRS 独资企业 Proprietorship 合伙人企业 Partnership 公司 Corporation
会计目标 Accounting Objectives 会计假设 Accounting Assumptions 会计要素 Accounting Elements 会计原则 Accounting Principles 会计实务过程 Accounting Procedures 财务报表 Financial Statements 财务分析Financial Analysis 会计主体假设 Separate-entity Assumption 货币计量假设 Unit-of-measure Assumption 持续经营假设 Continuity(Going-concern) Assumption 会计分期假设 Time-period Assumption 资产 Asset 负债 Liability 业主权益 Owner's Equity 收入 Revenue 费用 Expense 收益 Income 亏损 Loss 历史成本原则 Cost Principle 收入实现原则 Revenue Principle 配比原则 Matching Principle
会计科目英文缩写
一、企业财务会计报表封面FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 记账符号 DR:debit record (借记) CR:credit recrod(贷记) 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment 短期投资净额Net bal of current investment 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable
应收账款Account receivable 减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减：存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资Long-term investment 长期股权投资Long-term equity investment 委托贷款Entrusted loan receivable 长期债权投资Long-term debt investment 长期投资合计Total for long-term investment 减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment
会计用语缩写
缩写英文全称中文 A accepted承兑 A&C addenda and corrigenda补遗和勘误 cash value实际现金价值 ., 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 accrued interest应计利息 Acct.accountant会计师、会计员 Acct.accounting会计、会计学 .account number帐户编号、帐号 .account title帐户名称、会计科目 ACT advance corporation tax预扣公司税 ., 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
些财务术语的英文缩写
一般是指资金、固定资产的投入.对电信运营商来说,有关的网络设备、计算机、仪器等一次性支出的项目都属于CAPEX,其中网络设备占最大的部分。OPEX指的是企业的管理支出. 2.什么是OPEX? OPEX是(Operating Expense)即运营成本,计算公式为:OPEX=维护费用+营销费用+人工成本(+折旧)。运营成本主要是指当期的付现成本。 （Capital Expenditure）即资本性支出，计算公式为：CAPEX=战略性投资+滚动性投资。资本性投资支出指用于基础建设、扩大再生产等方面的需要在多个会计年度分期摊销的资本性支出。 4.由于战略性投资的决策权不在本地网，因此BPR的指标考核中，Capex仅限于滚动性投资，不包括战略性投资。主要指标是Capex收入率和投资、回报率（ROI），前者为Capex收入比，反映资本性支出占收入的比重；后者反映投资效益。 &L就是profit&loss statement 也就是损益表 ，全称Earnings Before Interest and Tax，即息税前利润,从字面意思可知是扣除利息、所得税之前的利润。计算公式有两种，EBIT＝净利润＋所得税＋利息，或EBIT＝经营利润＋投资收益＋营业外收入－营业外支出＋以前年度损益调整。 EBIT主要用来衡量企业主营业务的盈利能力，EBITDA则主要用于衡量企业主营业务产生现金流的能力。他们都反映企业现金的流动情况，是资本市场上投资者比较重视的两个指标，通过在计算利润时剔除掉一些因素，可以使利润的计算口径更方便投资者使用。 EBIT通过剔除所得税和利息，可以使投资者评价项目时不用考虑项目适用的所 得税率和融资成本，这样方便投资者将项目放在不同的资本结构中进行考察。EBIT与净利润的主要区别就在于剔除了资本结构和所得税政策的影响。如此， 同一行业中的不同企业之间，无论所在地的所得税率有多大差异，或是资本结构有多大的差异，都能够拿出EBIT这类指标来更为准确的比较盈利能力。而同一企业在分析不同时期盈利能力变化时，使用EBIT也较净利润更具可比性。 ，全称Earnings Before Interest, Tax, Depreciation and Amortization， 即息税折旧摊销前利润，是扣除利息、所得税、折旧、摊销之前的利润。计算公式为EBITDA＝净利润＋所得税＋利息＋折旧＋摊销，或EBITDA＝EBIT＋折旧＋摊销。 EBITDA剔除摊销和折旧，则是因为摊销中包含的是以前会计期间取得无形资产 时支付的成本，而并非投资人更关注的当期的现金支出。而折旧本身是对过去资本支出的间接度量，将折旧从利润计算中剔除后，投资者能更方便的关注对于未来资本支出的估计，而非过去的沉没成本。 20世纪80年代，伴随着杠杆收购的浪潮，EB
财务会计英语缩写语
财务会计英语缩写语 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 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 bill of materials 用料清单 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 bank telegraphic transfer 银行电汇
常用商务英语短句
常用商务英语短句 下面小编为大家整理的常用商务英语短句，希望能对大家的学习有所帮助： 1.If you`re any questions please let me know. 如有任何问题，请告诉我。 2.Please refer tentative schedule as follow: 请参照下面的暂定计划 3.Please recheck your record and advise if you find any differences. 4.We are following your instruction on the basis of your confirmation. 我们在您确认的基础上按您的指示行事 5.Hare are you doing 还好吧? 6.Thanks in advance and best regards. 7.Looking forward seeing you soon. 8.If there is anything else I can help,please let me know. 9.here`s why: 原因如下 10.Please review, and let`s discuss how we should move forward. 请检讨，并让我们一起讨论我们应该怎样继续。
11.We would like to lock up this business. 我们想锁定这笔生意 12.Once you nespond(wespond?) to the abover questions,we will decide which option we would like to pursue. 你们对上述问题回复后，我们会立即决定我们会选择哪个方案。 13.Thanks for your understanding. 谢谢您的谅解 14.Also please let me know if you need any other information 另外，你们还需要其他信息吗? 15.Will get back to you ASAP. 会尽快回复你! 16.Let`s discuss this then 到时我们讨论下这个问题。 17.Please review the below email our US office and advise. 请查看以下我们US 办公室发的E-mail 并进行回复 18.Noted and understand all below. 19.Please review and advise us with any questions. 20.Let`s give it a try to make it happen…It is for a good cause. 让我们试试吧…这是值得支持的 21.There are a lots of lose ends now…How once you going to execute this? 现在有很多问题，我们怎样处理 22.As I explained over the phone ，today, 如同我今天在电
会计学原理英文名词解释
《会计学原理》名词解释Accounting: is an information and measurement system that identifies records and communicates relevant reliable and comparable information about an organization’s business activities.(P2) Managerial accounting: is the area of accounting that serves the decision-marking needs of internal users.(P4) Events: refer to happenings that affect an entity’s accounting equation and can be reliably measured.(P11) External user: of accounting information are not directly involved in running the organization.(P3) Internal user: of accounting information are those directly efficiency and effectiveness of an organization.(P4) Ethics: are beliefs that distinguish right from wrong. They are accepted standards of good and bad behavior.(P5) Cost principle: means that accounting information is based on actual cost.(P7) Revenue recognition principle: provides guidance on when a company must recognize revenue.(P7) Matching principle: prescribes that a company must records its expenses incurred to generate the revenue reported.(P7)
财务英语词汇汇总
第01章会计：用于决策的信息 accounting system 会计系统 一个组织用以发展会计信息并把这些信息传递给决策者的人员、程序、方法和记录。 American Accounting Association 美国会计协会 主要由致力于提高会计教育、研究和实践水平的会计教育工作者组成的一个专业会计组织。 American Institute of CPAs 美国注册会计师协会 一个注册会计师的专业组织，参与一系列专业活动，包括制定审计准则、进行研究以及在财务报告准则制定工作中与FA S B密切联系。 audit 审计 对财务报表的调查，旨在确定报表相对于公认会计原则的公允程度。 balance sheet 资产负债表 用财务语言反映公司在一个特定日期所处状况的报表。 bookkeeping 簿记 会计的文书性质的工作，包括记录日常的交易和保持企业的日常记录。 cash flow prospects 现金流量预测 一个企业能够向投资者提供该投资者投资的回报率以及投资回报额的可能性。 Certificate in Internal Auditing 内部审计证书 由内部审计师协会颁发的表明在内部审计领域专业技能的职业委任书。 Certificate in Management Accounting 管理会计证书 由管理会计协会颁发的表明在管理会计领域专业技能的职业委任书。 Certified Public Accountant 注册会计师 在达到严格的教育、经验和考核要求后由一个州发给执照的会计师。 cost accounting 成本会计 确定特定经营活动的成本并对成本信息进行解释。 external users 外部使用者 对报告企业拥有财务利益但不参与该企业日常经营的个人和其他企业(比如，所有者、债权人、工会、供应商、客户)。 financial accounting 财务会计 提供主要由外部决策者—投资者和债权人使用的关于一个经济实体的财务资源、义务和活动的信息。
常用商务英语缩写(终审稿)
常用商务英语缩写 Pleasure Group Office【T985AB-B866SYT-B182C-BS682T-STT18】
常用商务英语缩写 c. cents 分 C cash; coupon; currency 现金、息票、通货 C centigrade 摄氏（温度） 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. consumers’ association 消费者协会 C/A capital account 资本帐户 C/A current account 往来帐 C/A current assets 流动资产 C. A. D cash against documnet 交单付款 can. cancelled 注销 cap. capital 资本 CAPM capital asset pricing model 固定资产计价模式 C. A. S. cost accounting standards 成本会计标准 c. b., C. B. cash book 现金簿 CBD cash before delivery 先付款后交货 C. C. cashier’s check 银行本票 C. C contra credit 贷方对销 c/d carried down 过次页、结转下期 CD certificate of deposit 存单 c/f carry forward 过次页、结转 CG capital gain 资本利得 CG capital goods 生产资料、资本货物 C. H. custom house 海关 C. H. clearing house 票据交换所 Chgs charges 费用 Chq. cheque 支票 C/I certificate of insurance 保险凭证 CIA certified internal auditor 注册内部审计员 c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费 C. I. T. comprehensive income tax 综合所得税 Ck. check 支票 C. L. call loan 短期拆放 C / L current liabilities 流动负债 C. M. A. certificed management accountant 注册管理会计师 CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会 CML capital market line 资本市场线性 CMO Collateralised Mortgage Obligations 担保抵押贷款债务
财务英语专业术语
流动资产CURRENT ASSETS： 现金Cash on hand 银行存款Cash in bank 有价证券Marketable securitiea 应收票据Notes receivable 应收帐款Accounts receivable 坏帐准备Provision for bad debts 预付帐款Advances to suppliers 其他应收款Other receivables 待摊费用Deferred and prepaid expenses 存货Inventories 存货变现损失准备Provision for loss on realization of inventory 一年内到期的长期债券投资Long-term investments maturing within one year 其他流动资产Other current assets 长期投资Long-term in vestments 一年以上的应收款项Receivables collectable after one year 固定资产：FIXED ASSETS: 固定资产原价Fixed assets-cost 累计折旧Accumulated depreciation 固定资产净值Fixed assets-net value 固定资产清理Disposal of fixed assets 在建工程Construction in progress 无形资产INTANGIBLE ASSETS: 场地使用权Land occupancy right 工业产权及专有技术Proprietary technology and patents 其他无形资产Other intangibles assets 其他资产：OTHER ASSETS 开办费Organization expenses 筹建期间汇兑损失Exchange loss during start-up peried 递延投资损失Deferred loss on investments 递延税款借项Deferred taxes debit 其他递延支出Other deferred expenses 待转销汇兑损失Unamortized cxehange loss 流动负债CURRENT LIABILITIES: 短期借款Short term loans 应付票据Notes payable 应付帐款Accounts payable 应付工资Accrued payroll 应交税金Taxes payable 应付利润Dividends payable 预收货款Advances from customers 其他应付款Other payables
会计英语缩写
RD研发支出research and development cost FASB美国财务会计准则理事会Financial Accounting Standard Board IASB国际会计准则理事会International Accounting Standard Board BS资产负债表balance sheet IS利润表income statement IPO首次公开募股发行initial public offering SEC美国证券交易委员会securities and exchange commission CPA注册会计师certified public accountant GAAP一般工人会计准则Generally Accepted Accounting Principles FDI国外直接投资foreign direct investment MA并购merger and acquisition LIFO后进先出法last in first out FIFO先进先出法first in first out IOU我欠你的I owe you GST货物和劳务税goods and service tax V AT增值税value added tax ROA资产报酬率return on asset ROE权益报酬率return on equity ROS销售报酬率return on sales
SME中小企业small and medium sized enterprise SOE国有企业state-owned sized enterprise EPS每股收益earning per share QE量化宽松quantitative easing CDO债务抵押证券collateralized debt obligation ABS 资产支持证券asset backed securities MBS房屋抵押贷款支持证券mortgage backed securities PE市盈率price earning ratio CEO首席执行官chief executive officer CFO首席财务总监chief financial officer GDP国民生产总值gross domestic product CPI消费价格指数consumer price index
常用商务英语缩略语表
常用商务英语缩略语表A A accepted 承兑 AA Auditing Administration （中国）审计署 AAA 最佳等级 abs. abstract 摘要 a/c, A/C account 帐户、帐目 a/c, A/C account current 往来帐户、活期存款帐户 A&C addenda and corrigenda 补遗和勘误 Acc. acceptance or accepted 承兑 Accrd.Int accrued interest 应计利息 Acct. account 帐户、帐目 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 ACN air consignment 航空托运单 a/c no. account number 帐户编号、帐号 Acpt. acceptance or accepted 承兑 A/CS Pay. accounts payable 应付帐款 A/CS Rec. accounts receivable 应收帐款 ACT advance corporation tax 预扣公司税 ACU Asia Currency Unit 亚洲货币单位 A.C.V actual cash value 实际现金价值 a.d., a/d after date 开票后、出票后 ADRS asset depreciation range system 固定资产分组折旧法Adv. advance 预付款 ad.val.,A/V ad valorem to (according value) 从价
商务英语常用缩略词词汇表大全
商务英语常用缩略词词汇表大全 a accepted 承兑 AA Auditing Administration （中国）审计署 AAA 最佳等级 abs. abstract 摘要 a/c, A/C account 帐户、帐目 a/c, A/C account current 往来帐户、活期存款帐户 A&C addenda and corrigenda 补遗和勘误 Acc. acceptance or accepted 承兑 Accrd.Int accrued interest 应计利息 Acct. account 帐户、帐目 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 ACN air consignment 航空托运单 a/c no. account number 帐户编号、帐号 Acpt. acceptance or accepted 承兑 A/CS Pay. accounts payable 应付帐款 A/CS Rec. accounts receivable 应收帐款 ACT advance corporation tax 预扣公司税 ACU Asia Currency Unit 亚洲货币单位 A.C.V actual cash value 实际现金价值a.d., a/d after date 开票后、出票后 ADRS asset depreciation range system 固定资产分组折旧法 BA bank acceptance 银行承兑汇票 bal. balance 余额、差额 banky. bankruptcy 破产、倒闭 Bat battery 电池 b.b. bearer bond 不记名债券 B.B., B/B bill book 出纳簿 B/B bill bought 买入票据、买入汇票 b&b bed & breakfast 住宿费和早餐费 b.c. blind copy 密送的副本 BC buyer credit 买方信贷 B/C bills for collection 托收汇票 B.C. bank clearing 银行清算 b/d brought down 转下页 Bd. bond 债券 B/D bills discounted 已贴现票据 B/D bank draft 银行汇票 b.d.i. both dates inclusive, both days inclusive 包括头尾两天 B/E bill of entry 报关单 b.e., B/E bill of exchange 汇票
会计概念英文名词解释讲课稿
会计概念英文名词解 释
Session 1 Definitions and Elements of Financial Statements You will need to learn these underlined terms for the midterm! I.Income statement–“video” of revenues, expenses, gains, losses over a period of time a.Basic definitions: Revenue–increase in equity (and associated increase in assets and/or decrease in liabilities) earned from the sale of goods or provision of services to customers; it is measured on a gross basis as the amount of assets to be received. Expense– decrease in equity (and associated decrease in assets and/or increase in liabilities) created by sale of goods, rendering of services or passage of time; it is measured on a gross basis as the amount of assets consumed. Gain – increase in equity resulting from selling assets or recognizing the increase in value of assets (or decrease in value of liabilities); it is measured on a net basis as the positive difference between current value and amount recorded on the balance sheet. Loss – decrease in equity resulting from selling assets or decrease in value of assets (or increase in value of liabilities); it is measured on a net basis as the negative difference between current value and amount recorded on the balance sheet. Accounting period - the time period between consecutive balance sheets for which a firm prepares an income statement and statement of cash flows (e.g., an annual report has a 12-month accounting period and a quarterly statement has a 3-month accounting period). b.Elements: Sales - revenue from selling goods or providing services to customers, which is reported as the top line on the income statement. Cost of Goods Sold or Cost of Sales labor, material, and overhead costs directly related to providing goods or services.