張大羊羊
a/c, A/C account 帳戶、帳目 a/c, A/C account current 往來(lái)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)、帳號(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)、帳號(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 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 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 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 . 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(lái)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(yè)、結(jié)轉(zhuǎn)下期
愛上家裝飾
5S : 5S管理 ABC : 作業(yè)制成本制度 (Activity-Based Costing) ABB : 實(shí)施作業(yè)制預(yù)算制度 (Activity-Based Budgeting) ABM : 作業(yè)制成本管理 (Activity-Base Management) APS : 先進(jìn)規(guī)畫與排程系統(tǒng) (Advanced Planning and Scheduling) ASP : 應(yīng)用程序服務(wù)供貨商（Application Service Provider） ATP : 可承諾量 (Available To Promise) AVL : 認(rèn)可的供貨商清單(Approved Vendor List) BOM : 物料清單 (Bill Of Material) BPR : 企業(yè)流程再造 (Business Process Reengineering) BSC : 平衡記分卡 (Balanced ScoreCard) BTF : 計(jì)劃生產(chǎn) (Build To Forecast) BTO : 訂單生產(chǎn) (Build To Order) CPM : 要徑法 (Critical Path Method) CPM : 每一百萬(wàn)個(gè)使用者會(huì)有幾次抱怨(Complaint per Million) CRM : 客戶關(guān)系管理 (Customer Relationship Management) CRP : 產(chǎn)能需求規(guī)劃 (Capacity Requirements Planning) CTO : 客制化生產(chǎn) (Configuration To Order) DBR : 限制驅(qū)導(dǎo)式排程法 (Drum-Buffer-Rope) DMT : 成熟度驗(yàn)證(Design Maturing Testing) DVT : 設(shè)計(jì)驗(yàn)證(Design Verification Testing) 來(lái)自: 友道網(wǎng) DRP : 運(yùn)銷資源計(jì)劃 (Distribution Resource Planning) DSS : 決策支持系統(tǒng) (Decision Support System) EC : 設(shè)計(jì)變更／工程變更 (Engineer Change) EC : 電子商務(wù) (Electronic Commerce) ECRN : 原件規(guī)格更改通知(Engineer Change Request Notice) EDI : 電子數(shù)據(jù)交換 (Electronic Data Interchange) EIS : 主管決策系統(tǒng) (Executive Information System) EMC : 電磁相容(Electric Magnetic Capability) EOQ : 基本經(jīng)濟(jì)訂購(gòu)量 (Economic Order Quantity) ERP : 企業(yè)資源規(guī)劃 (Enterprise Resource Planning) FAE : 應(yīng)用工程師(Field Application Engineer) FCST : 預(yù)估(Forecast) FMS : 彈性制造系統(tǒng) (Flexible Manufacture System) FQC : 成品質(zhì)量管理 (Finish or Final Quality Control) IPQC: 制程質(zhì)量管理 (In-Process Quality Control) IQC : 進(jìn)料質(zhì)量管理 (Incoming Quality Control) ISO : 國(guó)際標(biāo)準(zhǔn)組織 (International Organization for Standardization) ISAR: 首批樣品認(rèn)可(Initial Sample Approval Request) JIT : 實(shí)時(shí)管理 (Just In Time) KM ： 知識(shí)管理 (Knowledge Management) YouDows.comL4L : 逐批訂購(gòu)法 (Lot-for-Lot) LTC : 最小總成本法 (Least Total Cost) LUC : 最小單位成本 (Least Unit Cost) MES : 制造執(zhí)行系統(tǒng) (Manufacturing Execution System) MO : 制令(Manufacture Order) MPS : 主生產(chǎn)排程 (Master Production Schedule) MRO : 請(qǐng)修(購(gòu))單(Maintenance Repair Operation) MRP : 物料需求規(guī)劃 (Material Requirement Planning) MRPII : 制造資源計(jì)劃 (Manufacturing Resource Planning) NFCF : 更改預(yù)估量的通知Notice for Changing Forecast OEM : 委托代工 (Original Equipment Manufacture) ODM : 委托設(shè)計(jì)與制造 (Original Design & Manufacture) OLAP : 在線分析處理 (On-Line Analytical Processing) OLTP : 在線交易處理 (On-Line Transaction Processing) OPT : 最佳生產(chǎn)技術(shù) (Optimized Production Technology) OQC : 出貨質(zhì)量管理 (Out-going Quality Control) PDCA : PDCA管理循環(huán) (Plan-Do-Check-Action) PDM : 產(chǎn)品數(shù)據(jù)管理系統(tǒng) (Product Data Management) PERT : 計(jì)劃評(píng)核術(shù) (Program Evaluation and Review Technique) PO : 訂單(Purchase Order) YouDows.comPOH : 預(yù)估在手量 (Product on Hand) PR : 采購(gòu)申請(qǐng)Purchase Request QA : 品質(zhì)保證(Quality Assurance) QC : 質(zhì)量管理(Quality Control) QCC : 品管圈 (Quality Control Circle) QE : 品質(zhì)工程(Quality Engineering) RCCP : 粗略產(chǎn)能規(guī)劃 (Rough Cut Capacity Planning) RMA : 退貨驗(yàn)收Returned Material Approval ROP : 再訂購(gòu)點(diǎn) (Re-Order Point) SCM : 供應(yīng)鏈管理 (Supply Chain Management) SFC : 現(xiàn)場(chǎng)控制 (Shop Floor Control) SIS : 策略信息系統(tǒng) (Strategic Information System) SO : 訂單(Sales Order) SOR : 特殊訂單需求(Special Order Request) SPC : 統(tǒng)計(jì)制程管制 (Statistic Process Control) TOC : 限制理論 (Theory of Constraints) TPM : 全面生產(chǎn)管理Total Production Management TQC : 全面質(zhì)量管理 (Total Quality Control) TQM : 全面品質(zhì)管理 (Total Quality Management) WIP : 在制品 (Work In Process)
臭臭愛毛毛
一、企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)表封面 FINANCIAL REPORT COVER 報(bào)表所屬期間之期末時(shí)間點(diǎn) Period Ended 所屬月份 Reporting Period 報(bào)出日期 Submit Date 記賬本位幣幣種 Local Reporting Currency 審核人 Verifier 填表人 Preparer 二、資產(chǎn)負(fù)債表 Balance Sheet 資產(chǎn) Assets 流動(dòng)資產(chǎn) Current Assets 貨幣資金 Bank and Cash 短期投資 Current Investment 一年內(nèi)到期委托貸款 Entrusted loan receivable due within one year 減：一年內(nèi)到期委托貸款減值準(zhǔn)備 Less: Impairment for Entrusted loan receivable due within one year 減：短期投資跌價(jià)準(zhǔn)備 Less: Impairment for current investment 短期投資凈額 Net bal of current investment 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收賬款 Account receivable 減：應(yīng)收賬款壞賬準(zhǔn)備 Less: Bad debt provision for Account receivable 應(yīng)收賬款凈額 Net bal of Account receivable 其他應(yīng)收款 Other receivable 減：其他應(yīng)收款壞賬準(zhǔn)備 Less: Bad debt provision for Other receivable 其他應(yīng)收款凈額 Net bal of Other receivable 預(yù)付賬款 Prepayment 應(yīng)收補(bǔ)貼款 Subsidy receivable 存貨 Inventory 減：存貨跌價(jià)準(zhǔn)備 Less: Provision for Inventory 存貨凈額 Net bal of Inventory 已完工尚未結(jié)算款 Amount due from customer for contract work 待攤費(fèi)用 Deferred Expense 一年內(nèi)到期的長(zhǎng)期債權(quán)投資 Long-term debt investment due within one year 一年內(nèi)到期的應(yīng)收融資租賃款 Finance lease receivables due within one year 其他流動(dòng)資產(chǎn) Other current assets 流動(dòng)資產(chǎn)合計(jì) Total current assets 長(zhǎng)期投資 Long-term investment 長(zhǎng)期股權(quán)投資 Long-term equity investment 委托貸款 Entrusted loan receivable 長(zhǎng)期債權(quán)投資 Long-term debt investment 長(zhǎng)期投資合計(jì) Total for long-term investment 減：長(zhǎng)期股權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term equity investment 減：長(zhǎng)期債權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term debt investment 減：委托貸款減值準(zhǔn)備 Less: Provision for entrusted loan receivable 長(zhǎng)期投資凈額 Net bal of long-term investment 其中：合并價(jià)差 Include: Goodwill (Negative goodwill) 固定資產(chǎn) Fixed assets 固定資產(chǎn)原值 Cost 減：累計(jì)折舊 Less: Accumulated Depreciation 固定資產(chǎn)凈值 Net bal 減：固定資產(chǎn)減值準(zhǔn)備 Less: Impairment for fixed assets 固定資產(chǎn)凈額 NBV of fixed assets 工程物資 Material holds for construction of fixed assets 在建工程 Construction in progress 減：在建工程減值準(zhǔn)備 Less: Impairment for construction in progress 在建工程凈額 Net bal of construction in progress 固定資產(chǎn)清理 Fixed assets to be disposed of 固定資產(chǎn)合計(jì) Total fixed assets 無(wú)形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets 無(wú)形資產(chǎn) Intangible assets 減：無(wú)形資產(chǎn)減值準(zhǔn)備 Less: Impairment for intangible assets 無(wú)形資產(chǎn)凈額 Net bal of intangible assets 長(zhǎng)期待攤費(fèi)用 Long-term deferred expense 融資租賃——未擔(dān)保余值 Finance lease – Unguaranteed residual values 融資租賃——應(yīng)收融資租賃款 Finance lease – Receivables 其他長(zhǎng)期資產(chǎn) Other non-current assets 無(wú)形及其他長(zhǎng)期資產(chǎn)合計(jì) Total other assets & intangible assets 遞延稅項(xiàng) Deferred Tax 遞延稅款借項(xiàng) Deferred Tax assets 資產(chǎn)總計(jì) Total assets 負(fù)債及所有者（或股東）權(quán)益 Liability & Equity 流動(dòng)負(fù)債 Current liability 短期借款 Short-term loans 應(yīng)付票據(jù) Notes payable 應(yīng)付賬款 Accounts payable 已結(jié)算尚未完工款 預(yù)收賬款 Advance from customers 應(yīng)付工資 Payroll payable 應(yīng)付福利費(fèi) Welfare payable 應(yīng)付股利 Dividend payable 應(yīng)交稅金 Taxes payable 其他應(yīng)交款 Other fees payable 其他應(yīng)付款 Other payable 預(yù)提費(fèi)用 Accrued Expense 預(yù)計(jì)負(fù)債 Provision 遞延收益 Deferred Revenue 一年內(nèi)到期的長(zhǎng)期負(fù)債 Long-term liability due within one year 其他流動(dòng)負(fù)債 Other current liability 流動(dòng)負(fù)債合計(jì) Total current liability 長(zhǎng)期負(fù)債 Long-term liability 長(zhǎng)期借款 Long-term loans 應(yīng)付債券 Bonds payable 長(zhǎng)期應(yīng)付款 Long-term payable 專項(xiàng)應(yīng)付款 Grants & Subsidies received 其他長(zhǎng)期負(fù)債 Other long-term liability 長(zhǎng)期負(fù)債合計(jì) Total long-term liability 遞延稅項(xiàng) Deferred Tax 遞延稅款貸項(xiàng) Deferred Tax liabilities 負(fù)債合計(jì) Total liability 少數(shù)股東權(quán)益 Minority interests 所有者權(quán)益（或股東權(quán)益） Owners’ Equity 實(shí)收資本（或股本） Paid in capital 減；已歸還投資 Less: Capital redemption 實(shí)收資本（或股本）凈額 Net bal of Paid in capital 資本公積 Capital Reserves 盈余公積 Surplus Reserves 其中：法定公益金 Include: Statutory reserves 未確認(rèn)投資損失 Unrealised investment losses 未分配利潤(rùn) Retained profits after appropriation 其中：本年利潤(rùn) Include: Profits for the year 外幣報(bào)表折算差額 Translation reserve 所有者（或股東）權(quán)益合計(jì) Total Equity 負(fù)債及所有者（或股東）權(quán)益合計(jì) Total Liability & Equity 三、利潤(rùn)及利潤(rùn)分配表 Income statement and profit appropriation 一、主營(yíng)業(yè)務(wù)收入 Revenue 減：主營(yíng)業(yè)務(wù)成本 Less: Cost of Sales 主營(yíng)業(yè)務(wù)稅金及附加 Sales Tax 二、主營(yíng)業(yè)務(wù)利潤(rùn)（虧損以“—”填列） Gross Profit ( - means loss) 加：其他業(yè)務(wù)收入 Add: Other operating income 減：其他業(yè)務(wù)支出 Less: Other operating expense 減：營(yíng)業(yè)費(fèi)用 Selling & Distribution expense 管理費(fèi)用 G&A expense 財(cái)務(wù)費(fèi)用 Finance expense 三、營(yíng)業(yè)利潤(rùn)（虧損以“—”填列） Profit from operation ( - means loss) 加：投資收益（虧損以“—”填列） Add: Investment income 補(bǔ)貼收入 Subsidy Income 營(yíng)業(yè)外收入 Non-operating income 減：營(yíng)業(yè)外支出 Less: Non-operating expense 四、利潤(rùn)總額（虧損總額以“—”填列） Profit before Tax 減：所得稅 Less: Income tax 少數(shù)股東損益 Minority interest 加：未確認(rèn)投資損失 Add: Unrealised investment losses 五、凈利潤(rùn)（凈虧損以“—”填列） Net profit ( - means loss) 加：年初未分配利潤(rùn) Add: Retained profits 其他轉(zhuǎn)入 Other transfer-in 六、可供分配的利潤(rùn) Profit available for distribution( - means loss) 減：提取法定盈余公積 Less: Appropriation of statutory surplus reserves 提取法定公益金 Appropriation of statutory welfare fund 提取職工獎(jiǎng)勵(lì)及福利基金 Appropriation of staff incentive and welfare fund 提取儲(chǔ)備基金 Appropriation of reserve fund 提取企業(yè)發(fā)展基金 Appropriation of enterprise expansion fund 利潤(rùn)歸還投資 Capital redemption 七、可供投資者分配的利潤(rùn) Profit available for owners' distribution 減：應(yīng)付優(yōu)先股股利 Less: Appropriation of preference share's dividend 提取任意盈余公積 Appropriation of discretionary surplus reserve 應(yīng)付普通股股利 Appropriation of ordinary share's dividend 轉(zhuǎn)作資本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital 八、未分配利潤(rùn) Retained profit after appropriation 補(bǔ)充資料： Supplementary Information: 1． 出售、處置部門或被投資單位收益 Gains on disposal of operating divisions or investments 2． 自然災(zāi)害發(fā)生損失 Losses from natural disaster 3． 會(huì)計(jì)政策變更增加（或減少）利潤(rùn)總額 Increase (decrease) in profit due to changes in accounting policies 4． 會(huì)計(jì)估計(jì)變更增加（或減少）利潤(rùn)總額 Increase (decrease) in profit due to changes in accounting estimates 5． 債務(wù)重組損失 Losses from debt restructuring
包子baozi2015
會(huì)計(jì)科目英文縮寫：accounting；
所謂會(huì)計(jì)，就是把企業(yè)有用的各種經(jīng)濟(jì)業(yè)務(wù)統(tǒng)一成以貨幣為計(jì)量單位，通過記賬、算賬、報(bào)賬等一系列程序來(lái)提供反映企業(yè)財(cái)務(wù)狀況和經(jīng)營(yíng)成果的經(jīng)濟(jì)信息。
會(huì)計(jì)是以貨幣為主要計(jì)量單位，運(yùn)用專門的方法，對(duì)企業(yè)、機(jī)關(guān)單位或其他經(jīng)濟(jì)組織的經(jīng)濟(jì)活動(dòng)進(jìn)行連續(xù)、系統(tǒng)、全面地反映和監(jiān)督的一項(xiàng)經(jīng)濟(jì)管理活動(dòng)。具體而言，會(huì)計(jì)是對(duì)一定主體的經(jīng)濟(jì)活動(dòng)進(jìn)行的核算和監(jiān)督，并向有關(guān)方面提供會(huì)計(jì)信息。
古代會(huì)計(jì)
人類原始計(jì)量記錄行為的發(fā)生是以人類生產(chǎn)行為的發(fā)生，發(fā)展作為根本前提的，它是社會(huì)發(fā)展到一定階段的產(chǎn)物。古代會(huì)計(jì)，從時(shí)間上說，就是從舊石器時(shí)代的中晚期至封建社會(huì)末期的這段漫長(zhǎng)的時(shí)期。
從會(huì)計(jì)所運(yùn)用的主要技術(shù)方法方面看，主要涉及原始計(jì)量記錄法，單式賬簿法和初創(chuàng)時(shí)期的復(fù)式記賬法等。這個(gè)期間的會(huì)計(jì)所進(jìn)行的計(jì)量，記錄，分析等工作一開始是同其他計(jì)算工作混合在一起，經(jīng)過漫長(zhǎng)的發(fā)展過程后，才逐步形成一套具有自己特征的方法體系，成為一種獨(dú)立的管理工作。
山里吃吃
a/c, A/C account 帳戶、帳目a/c, A/C account current 往來(lái)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)、帳號(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)、帳號(hào)Acpt. acceptance or accepted 承兌A/CS Pay. accounts payable 應(yīng)付帳款A(yù)/CS Rec. accounts receivable 應(yīng)收帳款A(yù)CT 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(yù)/P account payable 應(yīng)付帳款A(yù)/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(yù)/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. 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(lái)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(yè)、結(jié)轉(zhuǎn)下期CD certificate of deposit 存單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COBOL Common Business Oriented Language 通用商業(yè)語(yǔ)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DB method declining balance (depreciation) 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 document．ry draft 跟單匯票D. D.; D/D demand draft 即期匯票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(wú)息票ex div. ex dividend 無(wú)股息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.) 資信狀況fin. stat. (F/S) 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GAAP general Accepted Accounting Principles 通用會(huì)計(jì)準(zhǔn)則GAAS Generally Accepted Auditing Standard 通用審計(jì)標(biāo)準(zhǔn)GAC General Administration of Customs 海關(guān)總署gal., gall gallon 加侖gas. gasoline 汽油GATT General Agreement on Tariffs and Trade 關(guān)稅及貿(mào)易總協(xié)定GCL government concessional loan 政府優(yōu)惠貸款GDP gross domestic product 國(guó)內(nèi)生產(chǎn)總值gds. goods 商品、貨物GJ general journal 普通日記帳GL general ledger 總分類帳gm. gram(s) 克GMP graduated payment mortgage 遞增付款按揭GND gross national demand 國(guó)民總需求GNE gross national expeditures 國(guó)民支出總額GNP gross national product 國(guó)民生產(chǎn)總值GOFO gold forward rate 黃金遠(yuǎn)期利率GP gross profit 毛利GPP general purchasing power 總購(gòu)買能力gr. (grs.) gross weight 毛重GR gross revenue 毛收入GS gross sales 銷售總額GSP generalised system of preferences 普惠制GTM good this month 本月有效GTW good this week 本星期有效HAB house air bill 航空托運(yùn)單HAWB house air waybill 航空托運(yùn)單HCA historical cost accounting 歷史成本會(huì)計(jì)hdqrs. headquarters 總部hg. hectogram 一百公克HIBOR Hong Kong Interbank Offered Rate 香港銀行同業(yè)拆借利率hifo highest-in, first-out 高入先出法H. in D. C. holder in due course 正當(dāng)持票人Hi-Q high quality 高質(zhì)量HIRCS high interest rate currencies 高利率貨幣hi-tech high technology 高技術(shù)HKD Hong Kong dollar 香港元HKI Hong Kong Index 香港指數(shù)hl. hectoliter 百升hldg. holding 控股Hon'd honored 如期支付的HSCPI Hang Seng Consumer Price Index 恒生消費(fèi)價(jià)格指數(shù)HSI Hang Seng Index 恒生指數(shù)hwevr. however 無(wú)論如何Hz hertz 赫茲I. A. intangible assets 無(wú)形資產(chǎn)I & A inventory and allocations 庫(kù)存和分配IAS International Accounting Standard 國(guó)際會(huì)計(jì)標(biāo)準(zhǔn)IB investment banking 投資銀行（業(yè)) I. B. invoice book 發(fā)票簿IBA International Bank Association 國(guó)際銀行家協(xié)會(huì)IBBR interbank bid rate 銀行間報(bào)價(jià)利率I. B. I invoice book inward 購(gòu)貨發(fā)票簿IBNR incurred but not reported 已發(fā)生未報(bào)告I. B. O. invoice book outward 銷貨發(fā)票簿IBOR inter-bank offered rate 銀行間的拆借利率ICB international competitive bidding 國(guó)際競(jìng)標(biāo)ICIA International Credit Insurance Association 國(guó)際信用保險(xiǎn)協(xié)會(huì)ICJ International Court of Justice 國(guó)際法庭ICM international capital market 國(guó)際資本市場(chǎng)ICONs index currency option notes 指數(shù)貨幣期權(quán)票據(jù)ICOR incremental capital-output ratio 資本—產(chǎn)出增量比I. C. U. International Code Used 國(guó)際使用的電碼太多了,你去這里查
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