a accepted 承兌 Cy. currency 貨幣
AA Auditing Administration （中國(guó)）審計(jì)署
AAA 最佳等級(jí)
abs. abstract 摘要
a/c, A/C account 帳戶、帳目
a/c, A/C account current 往來帳戶、活期存款帳戶
A&C addenda and corrigenda 補(bǔ)遺和勘誤
Acc. acceptance or accepted 承兌
Accrd.Int accrued interest 應(yīng)計(jì)利息
Acct. account 帳戶、帳目
Acct. accountant 會(huì)計(jì)師、會(huì)計(jì)員
Acct. accounting 會(huì)計(jì)、會(huì)計(jì)學(xué)
Acct.No. account number 帳戶編號(hào)、賬號(hào)
Acct.Tit. account title 帳戶名稱、會(huì)計(jì)科目
ACN air consignment 航空托運(yùn)單
a/c no. account number 帳戶編號(hào)、賬號(hào)
Acpt. acceptance or accepted 承兌
A/CS Pay. accounts payable 應(yīng)付帳款
A/CS Rec. accounts receivable 應(yīng)收帳款
ACT advance corporation tax 預(yù)扣公司稅
ACU Asia Currency Unit 亞洲貨幣單位
A.C.V actual cash value 實(shí)際現(xiàn)金價(jià)值
a.d., a/d after date 開票后、出票后
ADRS asset depreciation range system 固定資產(chǎn)分組折舊法
Adv. advance 預(yù)付款
ad.val.,A/V ad valorem to (according value) 從價(jià)
Agt. agent 代理人
Agt. aGREement 協(xié)議、契約
AJE adjusting journal entries 調(diào)整分錄
Amt. amount 金額、總數(shù)
Ann. annuity 年金
A/P account paid 已付賬款
A/P account payable 應(yīng)付帳款
A/P accounting period 會(huì)計(jì)期間
A/P advise and pay 付款通知
A/R account receivable 應(yīng)收帳款
A/R at the rate of 以……比例
a/r all risks （保險(xiǎn)）全險(xiǎn)
Arr. arrivals, arrived 到貨、到船
A/S, a/s after sight 見票即付
A/S，acc/s account sales 承銷帳、承銷清單，售貨清單
ASAP as soon as possible 盡快
ASR acceptance summary report 驗(yàn)收總結(jié)報(bào)告
ass. assessment 估征、征稅
assimt. assignment 轉(zhuǎn)讓、讓與
ATC average total cost 平均總成本
ATM at the money 僅付成本錢
ATM Automatic Teller Machine 自動(dòng)取款機(jī)（柜員機(jī)）
ATS automated trade system 自動(dòng)交易系統(tǒng)
ATS automatic transfer service 自動(dòng)轉(zhuǎn)移服務(wù)
Attn. attention 注意
Atty. attorney 代理人
auct. auction 拍賣
Aud. auditor 審計(jì)員、審計(jì)師
Av. average 平均值
a.w. all wool 純羊毛
A/W air waybill 空運(yùn)提單
A/W actual weight 實(shí)際重量
BA bank acceptance 銀行承兌匯票
bal. balance 余額、差額
banky. bankruptcy 破產(chǎn)、倒閉
Bat battery 電池
b.b. bearer bond 不記名債券
B.B., B/B bill book 出納簿
B/B bill bought 買入票據(jù)、買入?yún)R票
b&b bed & breakfast 住宿費(fèi)和早餐費(fèi)
b.c. blind copy 密送的副本
BC buyer credit 買方信貸
B/C bills for collection 托收匯票
B.C. bank clearing 銀行清算
b/d brought down 轉(zhuǎn)下頁
Bd. bond 債券
B/D bills discounted 已貼現(xiàn)票據(jù)
B/D bank draft 銀行匯票
b.d.i. both dates inclusive, both days inclusive 包括頭尾兩天
B/E bill of entry 報(bào)關(guān)單
b.e., B/E bill of exchange 匯票
BEP breakeven point 保本點(diǎn)、盈虧臨界點(diǎn)
b/f brought forward 承前
BF bonded factory 保稅工廠
Bfcy. Beneficiary 受益人
B/G, b/g bonded goods 保稅貨物
BHC Bank Holding Company 銀行控股公司
BIS Bank of International Settlements 國(guó)際清算銀行
bit binary digit 兩位數(shù)
Bk. bank 銀行
Bk. book 帳冊(cè)
b.l., B/L bill of lading 提貨單
B/L original bill of lading original 提貨單正本
bldg. building 大廈
BMP bank master policy 銀行統(tǒng)一保險(xiǎn)
BN bank note 鈔票
BO branch office 分支營(yíng)業(yè)處
BO buyer’s option 買者選擇交割期的遠(yuǎn)期合同
BOM beginning of month 月初
b.o.m. bill of materials 用料清單
BOO build-operate-own 建造—運(yùn)營(yíng)—擁有
BOOM build-operate-own-maintain 建造—運(yùn)營(yíng)—擁有—維護(hù)
BOOT build-operate-own- transfer 建造—運(yùn)營(yíng)—擁有—轉(zhuǎn)讓
b.o.p. balance of payments 收支差額
BOT balance of trade 貿(mào)易余額
BOY beginning of year 年初
b.p., B/P bills payable 應(yīng)付票據(jù)
Br. branch 分支機(jī)構(gòu)
BR bank rate 銀行貼現(xiàn)率
b.r., B/R bills receivable 應(yīng)收票據(jù)
Brok. broker or brokerage 經(jīng)紀(jì)人或經(jīng)紀(jì)人傭金
b.s., BS, B/S balance sheet 資產(chǎn)負(fù)債表
B/S bill of sales 賣據(jù)、出貨單
B share B share B 股
B.T.T. bank telegraphic transfer 銀行電匯
BV book value 票面價(jià)值
c. cents 分
C cash; coupon; currency 現(xiàn)金、息票、通貨
C centigrade 攝氏（溫度）
C. A. chartered accountant; chief accountant 特許會(huì)計(jì)師、主任（主管）會(huì)計(jì)師
C. A. commercial agent 商業(yè)代理、代理商
C. A. consumers' association 消費(fèi)者協(xié)會(huì)
C/A capital account 資本帳戶
C/A current account 往來帳
C/A current assets 流動(dòng)資產(chǎn)
C. A. D cash against documnet 交單付款
can. cancelled 注銷
cap. capital 資本
CAPM capital asset pricing model 固定資產(chǎn)計(jì)價(jià)模式
C. A. S. cost accounting standards 成本會(huì)計(jì)標(biāo)準(zhǔn)
c. b., C. B. cash book 現(xiàn)金簿
CBD cash before delivery 先付款后交貨
C. C. cashier's check 銀行本票
C. C contra credit 貸方對(duì)銷
c/d carried down 過次頁、結(jié)轉(zhuǎn)下期
CD certificate of deposit 存單
c/f carry forward 過次頁、結(jié)轉(zhuǎn)
CG capital gain 資本利得
CG capital goods 生產(chǎn)資料、資本貨物
C. H. custom house 海關(guān)
C. H. clearing house 票據(jù)交換所
Chgs charges 費(fèi)用
Chq. cheque 支票
C/I certificate of insurance 保險(xiǎn)憑證
CIA certified internal auditor 注冊(cè)內(nèi)部審計(jì)員
c. i. f. , C. I. F. cost, insurance and freight 到岸價(jià)，貨價(jià)+保險(xiǎn)+運(yùn)費(fèi)
C. I. T. comprehensive income tax 綜合所得稅
Ck. check 支票
C. L. call loan 短期拆放
C / L current liabilities 流動(dòng)負(fù)債
C. M. A. certificed management accountant 注冊(cè)管理會(huì)計(jì)師
CMEA, Comecon Council for Mutual Economic Assistance 經(jīng)濟(jì)互助委員會(huì)
CML capital market line 資本市場(chǎng)線性
CMO Collateralised Mortgage Obligations 擔(dān)保抵押貸款債務(wù)
CMV current market value 現(xiàn)時(shí)市場(chǎng)價(jià)值
CN consignment note 鐵路運(yùn)單
CN credit note 貸方通知書
c/o carried over 結(jié)轉(zhuǎn)后期
C. O., C/O cash order 現(xiàn)金匯票、現(xiàn)金訂貨
C. O. certificate of origin 產(chǎn)地證明書
Co. company 公司
COBOL Common Business Oriented Language 通用商業(yè)語言
CoCom Coordinating Committee for Multilateral Export Controls 多邊出口控制協(xié)調(diào)委員會(huì)
c. o. d, C. O. D. cash on delivery 貨到付款
Col. column 帳欄
Coll. collateral 擔(dān)保、抵押物
Coll. collection 托收
Com.; comm. commission 傭金
cont. container 集裝箱
cont., contr. contract 契約、合同
conv., cv., cvt. convertible 可轉(zhuǎn)換的、可兌換的
Cor. corpus 本金
Cor. correspodent 代理行
Corp. corporation 公司
CP. commercial paper 商業(yè)票據(jù)
C. P. A certified Public Accountant 注冊(cè)公共會(huì)計(jì)師
CPB China Patent Bureau 中國(guó)專利局
CPI consumer price index 消費(fèi)者價(jià)格指數(shù)
CPM cost per thousand 每一千個(gè)為單位的成本
CPP current purchasing power 現(xiàn)行購(gòu)買力
Cps. coupons 息票
CPT carriage paid to 運(yùn)費(fèi)付至......
C/R company's risk 企業(yè)風(fēng)險(xiǎn)
Cr. credit 貸記、貸方
CR carrier's risk 承運(yùn)人風(fēng)險(xiǎn)
CR current rate 當(dāng)日匯率、現(xiàn)行匯率
CR cash receipts 現(xiàn)金收入
CR class rate 分級(jí)運(yùn)費(fèi)率
CS civil servant; civil service 公務(wù)員、文職機(jī)關(guān)
CS convertible securities 可轉(zhuǎn)換證券
C. S. capital stock 股本
CSI customer satisfaction index 顧客滿意指數(shù)
csk. cask 木桶
CT corporate treasurer 公司財(cái)務(wù)主管
CT cable transfer 電匯
ct crate 板條箱
ctge cartage 貨運(yùn)費(fèi)、搬運(yùn)費(fèi)、車費(fèi)
Cts. cents 分
CTT capital transfer tax 資本轉(zhuǎn)移稅
cu cubic 立方
CU customs unions 關(guān)稅聯(lián)盟
cu. cm. cubic centimeter 立方厘米
cu. in. cubic inch 立方英寸
cu. m. cubic meter 立方米
cu. yd. cubic yard 立方碼
cum. pref. cumulative preference (share) 累積優(yōu)先（股）
cur. curr. current 本月、當(dāng)月
CV convertible security 可轉(zhuǎn)換債券
CVD countervailing duties 抵消關(guān)稅、反傾銷稅
C.V. P. analysis Cost Volume Profit analysis 本---量---利分析
C. W. O. cash with order 訂貨付款
CY calendar year 日歷年
CY container 整裝貨柜
CY container yard 貨柜堆場(chǎng)、貨柜集散場(chǎng)
D deGREe; draft 度、匯票
D/A deposit account 存款帳戶
D/A document against acceptance 承兌交單
d/a days after acceptance 承兌后......日（付款）
D. A. debit advice 欠款報(bào)單
D. B day book 日記帳、流水帳
DB method declining balance (depreciation) method 遞減余額折舊法
D. C. F. method discounted cash flow method 現(xiàn)金流量貼現(xiàn)法
D/D documentary draft 跟單匯票
D. D.; D/D demand draft 即期匯票
D/d; d/d days after date 出票后......日(付款)
d. d. dry dock 干船塢
DDB method double declining balance (depreciation) method 雙倍遞減余額折舊法
D. D. D deadline delivery date 交易最后日期
def. deficit 赤字、虧損
dem. demurrage 滯期費(fèi)
Depr. depreciation 折舊
d. f; D. F.; d. frt. dead freight 空艙費(fèi)
D. G dangerous goods 危險(xiǎn)貨物
diff. difference 差額
Dis. discount 折扣、貼現(xiàn)
dish'd; dishd dishonored 不名譽(yù)、拒付
D. I. T double income-tax(relief) 雙重所得稅（免征）
div.; divd dividend 紅利、股息
D-J Dow Jones & Co. 美國(guó)道—瓊斯公司
DJIA Dow Jones Industrial Average (Stock Index) 道—瓊斯工業(yè)股票指數(shù)
DJTA Dow Jones Transportation Average 道—瓊斯運(yùn)輸平均數(shù)
DJUA Dow Jones Utility Average 道—瓊斯公用事業(yè)平均數(shù)
DK Don't know 不知道
DL direct loan 直接貸款
DL discretionary limit 無條件限制
DLD deadline date 最后時(shí)限
Dls. ; Dol(s); Doll(s) dollars 元
DM Deutsche Mark; D-mark; Deutschmark; 德國(guó)馬克
DMCs developing member countries 發(fā)展中國(guó)家
DN date number 日期號(hào)
DN; D/N debit note 借記通知單
DNR do not reduce 不減少
do.; dto. ditto 同上、同前
D/O delivery order 發(fā)貨單
Doc(s) documents 憑證、單據(jù)、文件
doc. att. documents attached 附單據(jù)、附件
Doc. code document code 憑證（單據(jù)）編號(hào)
D. O. G. days of grace 寬限日數(shù)
DOR date of request 要求日
DP; D/P document against payment 交單付款
DPI disposable personal income 個(gè)人可支配收入
DPOB date and place of birth 出生時(shí)間和地點(diǎn)
DPP damp proofing 防潮的
Dr. debit 借記、借方
D. R.; DR discount rate 貼現(xiàn)率、折扣率
Dr debtor 債務(wù)人
DR deposit receipt 存單、存款收據(jù)
dr. drawer 借方
DS; d/s days after sight(days' sight) 見票后.......日(付款)
ds.; d's days 日
dstn. destination 日的地(港)
DTC Deposit taking company 接受存款公司
DTC Deposit Trust Company 儲(chǔ)蓄信托公司
dup.; dupl.; dupte. duplicate 副本
DVP delivery versus payment 付款交貨
dy.; d/y day; delivery 日、交貨
dz dozen 一打
E. exchange; export 交易所、輸出
E. & O. E. errors and omissions excepted 如有錯(cuò)漏，可加更正
e.a.o.n. except as otherwise noted 除非另有說明
EAT earnings after tax 稅后收益
EB ex budgetary 預(yù)算外
EBIT earnings before interest and tax 扣除利息和稅金前收益
EBS Electronic Broking Service 電子經(jīng)紀(jì)服務(wù)系統(tǒng)
EBT earning before taxation 稅前盈利
EC European Community; European Commission 歐洲共同體、歐洲委員會(huì)
EC export credit 出口信貸
EC error corrected 錯(cuò)誤更正
Ec. exempli causa 例如
Ec. ex coupon 無息票
ECA export credit agency 出口信貸機(jī)構(gòu)
ECAFE Economic Commission for Asia and the Far East 亞洲及遠(yuǎn)東經(jīng)濟(jì)委員會(huì)
ECE Economic Commission for Europe 歐洲經(jīng)濟(jì)委員會(huì)
ECG Export Credit Guarantee 出口信用擔(dān)保
ECI export credit insurance 出口信用保險(xiǎn)
ECR export credit refinancing 出口信貸再融資
ECT estimated completion time 估計(jì)竣工時(shí)間
ECU European Currency Unit 歐洲貨幣單位
E/D export declaration 出口申報(bào)單
ED ex dividend 無紅利、除息、股利除外
EDD estimated delivery date 預(yù)計(jì)交割日
EDI electronic data interchange 電子數(shù)據(jù)交換
EDOC effective date of change 有效更改日期
EDP Electronic Data Processing 電子數(shù)據(jù)自理
E. E.; e.e errors excepted 如有錯(cuò)誤，可加更正
EERI Effective Exchange Rate Indexes of Hong Kong 港匯指數(shù)
EET East European Time 東歐時(shí)間
EF export finance 出口融資
EF Exchange Fund 外匯基金
EFT electronic funds transfer 電子資金轉(zhuǎn)帳
EFTA European Free Trade Area (Association) 歐洲自由貿(mào)易區(qū)（協(xié)會(huì)）
EGM Extraordinary Genaral Meeting 特別股東大會(huì)
EIB Export-Import Bank 進(jìn)出口銀行
EIL WB Economic Integration Loan 世界銀行經(jīng)濟(jì)一體化貸款
EL export license 出口許可證
ELI extra low impurity 極少雜質(zhì)
EMF European Monetary Fund 歐洲貨幣基金
EMIP equivalent mean investment period 等值平均投資期
EMP end-of month payment 月末付款
EMP European main ports 歐洲主要港口
EMS European Monetary System 歐洲貨幣體系
EMS express mail service 郵政特快專遞
EMU European Monetary Union 歐洲貨幣聯(lián)盟
enc enclosed 停業(yè)
encl(s). enclosure 附件
encd. enclosed 附件
End. ; end. endorsement 背書
Entd. entered 登記人
EOA effective on or about 大約在.......生效
EOD every other day 每隔一日
EOE European Options Exchange 歐洲期權(quán)交易
EOM end of month 月底
EOQ economic order quantity 最底訂貨量
EOS end of season 季末
EOU export-oriented unit 出口型單位
EOY end of year 年終
EPD earliest possible date 最早可能日期
EPN export promissory note 出口匯票
EPOS electronic point of sale 電子銷售點(diǎn)
EPR earnings price ratio 收益價(jià)格比率
EPR effective protection rate 有效保護(hù)率
EPS earnings per share 每股收益額、每股盈利額
E. P. T excess profit tax 超額利潤(rùn)稅
EPVI excess present value index 超現(xiàn)值指數(shù)
EPZ export processing zone 出口加工區(qū)
ERM exchange rate mechanism 匯率機(jī)制
ERS Export Refinance Scheme 出口再融資計(jì)劃
ESOP Employee Stock Ownership Plan 職工持股計(jì)劃
Est. estate 財(cái)產(chǎn)、遺產(chǎn)
EST Eastern Standard Time 美國(guó)東部標(biāo)準(zhǔn)時(shí)間
et seq. et sequents 以下
ETA estimated time of arrival 預(yù)計(jì)到達(dá)時(shí)間
ETD estimated tiem of departure 預(yù)計(jì)出發(fā)時(shí)間
ETDZ Economic and Technological Development Zone 經(jīng)濟(jì)技術(shù)開發(fā)區(qū)
ETLT equal to or less than 等于或少于
ETS estimated time of sailing 預(yù)計(jì)啟航時(shí)間
EU European Union 歐盟
EUA European Units of Account 歐洲記帳單位
ex.; exch exchange 匯兌、況換
excl. exclusive 另外、不在內(nèi)
ex cont. from contract 從合同
ex cp. ex coupon 無息票
ex div. ex dividend 無股息
Exp. export 出口
Extd. extend 展期
EXW ex works 工廠交貨價(jià)
f feet 英尺
F dealt in flat 無息交易的
f. following (page) 接下頁
f. fairs 定期集市
F. A. face amount 票面金額
F. A. fixed assets 固定資產(chǎn)
F. A freight agent 貨運(yùn)代理行
FA free alongside 啟運(yùn)港船邊交貨
FABB Fellow of the British Association of Accountants and Auditors 英國(guó)會(huì)計(jì)師和審計(jì)師協(xié)會(huì)會(huì)員
FAC facility 設(shè)施、設(shè)備
f.a.c. fast as can 盡快
FACT factor analysis chart technique 因素分析圖解法
fad. free delivery (discharge, dispatch) 免費(fèi)送貨
F. A. F. free at factory 工廠交貨
FAIA Fellow of the Association of International Accountants 國(guó)際會(huì)計(jì)協(xié)會(huì)會(huì)員
F. A. Q fair average quality （貨品）中等平均質(zhì)量
F. A. S. free alongside ship 發(fā)運(yùn)地船邊交貨價(jià)
FASB Financial Accounting Standards Boards 財(cái)務(wù)會(huì)計(jì)標(biāo)準(zhǔn)委員會(huì)
FAT fixed asset transfer 固定資產(chǎn)轉(zhuǎn)移
FAT factory acceptance test 工廠驗(yàn)收試驗(yàn)
FB foreign bank 外國(guó)銀行
F. B. E. foreign bill of exchange 外國(guó)匯票
F. C. fixed capital 固定資本
F. C. fixed charges 固定費(fèi)用
F. C. future contract 遠(yuǎn)期合同
fc. franc 法郎
FCA Fellow of the Institute of Chartered Accountants 特許會(huì)計(jì)師學(xué)會(huì)會(huì)員
FCG foreign currency guarantee 外幣擔(dān)保
FCL full container load 整貨柜裝載
FCL/LCL full container load/less (than)full container load 整裝/分卸
FCR forwarder's cargo receipt 貨運(yùn)代理行收據(jù)
FCT forwarding agent's certificate of transport 貨運(yùn)代理行領(lǐng)貨證
fd. fund 資金
FDB method fixed rate on declining balance method 定率遞減余額折舊法
FDI foreign direct investment 外商直接投資
FDIC Federal Deposit Insurance Corporation 聯(lián)邦儲(chǔ)蓄保險(xiǎn)公司
FE foreign exchange 外匯
FE future exchange 遠(yuǎn)期外匯
FF French franc 法國(guó)法郎
fib free into barge 駁船上的交貨價(jià)
FIBC financial institution buyer credit policy 金融機(jī)構(gòu)買方信貸險(xiǎn)
FIFO first in, first out 先進(jìn)先出法
fin. stadg.(stndg.) financial standing 資信狀況
fin. stat. (F/S) financial statement 財(cái)務(wù)報(bào)表
fin.yr. financial year 財(cái)政年度
FINA following items not available 以下項(xiàng)目不可獲得
FIO free in and out 自由進(jìn)出
F. I. T free of income tax 免交所得稅
fl. florin 盾
FLG finance lease guarantee 金融租賃擔(dān)保
flt. flat 無利息
FMV fair market value 合理市價(jià)
FO free out 包括卸貨費(fèi)在內(nèi)的運(yùn)費(fèi)
fo. folio 對(duì)折、頁碼
FOB free on board （啟運(yùn)港）船上交貨、離岸價(jià)格
FOB airport FOB airport (啟運(yùn)）機(jī)場(chǎng)交貨（價(jià)）
FOBST free on board stowed and trimming 包括清理及平倉(cāng)的離岸價(jià)格
F.O.C. free of charge 免費(fèi)
FOCUS Financial and Operations Combined Uniform Single Report 財(cái)務(wù)經(jīng)營(yíng)綜合報(bào)告
FOK fill or kill 要么買進(jìn)或賣出，要么取消
FOR free on rail (or road) 鐵路或（公路）上交貨價(jià)
for'd., fwd forward; forwarded 轉(zhuǎn)遞
FOREX foreign exchange 外匯
FOS free on steamer 蒸汽船上交貨（價(jià)）
FOUO for official use only 僅用于公事
FOW, f. o. w. free on wagon （啟運(yùn)站）火車上交貨（價(jià)）
FOX Futures and Options Exchange 期貨和期權(quán)交易所
FP floating policy 浮動(dòng)政策
FP fully paid 已全付的
FRA forward rate agreement 遠(yuǎn)期利率協(xié)議
FRCD floating rate certificate of deposit 浮動(dòng)利率存單
frt., frgt. forward 期貨、遠(yuǎn)期合約
free case no charge for case 免費(fèi)事例
FREF fixed rate export finance 固定利率出口融資
frt. & grat. freight and gratuity 運(yùn)費(fèi)及酬金
Frt. fwd freight forward 運(yùn)費(fèi)待付
FS final settlement 最后結(jié)算
FSR feasibility study report 可行性研究報(bào)告
FTW free trade wharf 碼頭交易
FTZ free trade zone 自由貿(mào)易區(qū)
fut. futures 期貨、將來
FV face value 面值
FVA fair value accounting 合理價(jià)值法
FWD forward (exchange) contract 遠(yuǎn)期合約
F.X. foreign exchange 外匯
FX broker foreign exchange broker 外匯經(jīng)紀(jì)人
fxd fixed 固定的
FXRN fixed rate note 定息票據(jù)
FY fiscal year (financial year) 財(cái)政（務(wù)）年度
fy. pd. fully paid 全部付訖
FYI for your information 供您參考
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