会计用语缩写 1、会计用语缩写缩写英文全称中文cpted承兑a&adenda adcorgnd补遗和勘误a.c.ctual c ale实际现金价值a.d., /afr ate开票后、出票后a/cno.conube帐户编号、帐号ac, a/accun crent往来帐户、活期存款帐户a/c, /c,acc.accont帐户、帐目c pay.accounts pyable应付帐款a/paount ad已付账款a/paccout payale应付帐款a/paounng priod会计期间a/padvise and ay付款通知a/a therae f以比例/, s ecaccounts eceiabl应收帐款as, 2、a/saftrs见票即付a,ac/saccnt ae承销帐、承销清单,售货清单bs.absract摘要c.aceptnc往来帐户ac., acpt.accpanceoracepd承兑ccrd.tccd nts应计利息act.coutan会计师、会计员ac.accung会计、会计学cc.no.acnt numbe帐户编号、帐号acc.tit.cou title帐户名称、会计科目actavnce cpation 预扣公司税ad.vl., avd valorem to(accongvalue)从价adsasedciaton ane yste固定资产分组折旧法dv.advance预付款jadusig 3、jourl enries调整分录amt.ount金额、总数ann.annuity年金cavea totl ost平均总成本tma the oney仅付成本钱atmautmatic eer achin自动取款机(柜员机)aud.ditor审计员、审计师a.averag平均值缩写英文全称中文b shreb shareb股bed & beakfast住宿费和早餐费.b.bar bon不记名债券bb.,/bbil book出纳簿b.c.bankcleang银行清算.c.blincopy密送的副本b.d.iboth dtes icsive包括头尾两天b.e.,b/il of ecane汇票b.l.,b/ 4、billof ading提货单b.mbil ofmatrals用料清单b.o.pbaanc of paets收支差额b.p, b/pbills payale应付票据bp.bban ost bll银行汇票br,b/r, .ecbisrevable应收票据b.s,bs.,s, b/alnce shee资产负债表.tt.bnktelegahc trafer银行电汇/ill bog买入票据、买入汇票/cbils orcolectin托收汇票b/dn dft银行汇票b/dls discouned已贴现票据dbroughtdow转下页b/il of entry报关单b/frought forwad承前b/ 5、lil of ding提货单b/ originlbif ladin rial提货单正本b/rbank rae银行贴现率b/sill ofals卖据、出货单bbak cptce银行承兑汇票al.balance余额、差额banky.bakrut破产、倒闭bcbuer cedit买方信贷bd.bon债券bepekeven point保本点、盈亏临界点bfcy.benfiiay受益人bitnaryigt两位数b.ank银行bbako银行帐簿bkook帐册bbank te钞票bobuyeroption买者选择交割期的远期合同bomeginning of moh月初botbalance of trade贸 6、易余额bybeginnnoyear年初brbank rate银行贴现率brokbroker or brkrag经纪人或经纪人佣金bbookalue票面价值缩写英文全称中文ccah; coon;currency现金、息票、通货c,ct分c.chater cuntnt, chif acounnt特许会计师、主任(主管)会计师a.commrialagen商业代理、代理商c.a.as agains document交单付款,凭单付现c.as.cotacountng stanads成本会计标准c.b.cash bok现金簿c.b., c.cashbok现金簿c.c.cntrcret贷方对销cc 7、.chier check银行本票cd.u dide附股息报关单c.hcleaigouse票据交换所.h.cst huse海关c.t.coprehesiv icoe tx综合所得税.l.all lon短期拆放cm.certifie mnamn aoant注册管理会计师.o, /ocah orer现金汇票、现金订货.d, c.d.cashondlvery货到付款,交货付现c.p.acertified publi ccontan注册公共会计师c.a.ertified pi acouna注册会计师c.s.caital tock股本c.v.p. anayisst voumeprofit anlysis本 8、-量利分析c.oash th orer订货付款,随订单付现c/acaptal accoun资本帐户c/acurn aount往来帐c/acurrent sses流动资产c/dcarrieddn过次页、结转下期c/fcarry fwrd过次页、结转cicertificat ofinurac保险凭证c/currntlaiities流动负债c/crre oer结转后期ncncelld注销ap.captal资本camcaial ase piigmode固定资产计价模式cbcashfre dlivery先付款后交货cdcrtificate of deposit存单cgcapit a资本利得ccapita 9、 gds生产资料、资本货物chgscars费用chq.cheque支票iacertifd ienl aior注册内部审计员ck.ceck支票claital maet line资本市场线性cmcollateralized morgage obaios担保抵押贷款债务cvcre mkealu现时市场价值cconignmt note铁路运单credt note贷方通知书cbolcoon busines oiened language通用商业语言cl.colmn帐栏co.colateral担保、抵押物col.coct托收com. omm.cmissio佣金, cv, cvtcvertil可转换的、可兑 10、换的c.corpus本金cpomercial per商业票据cmcotper thousad每一千个为单位的成本cps.cpon息票rcash receipts现金收入crcurrnt rat当日汇率、现行汇率rcredi, cdior贷记、贷方snvrtible curiis可转换证券ctcaeansfer电汇ctcororate trsrr公司财务主管cgecarte货运费、搬运费、车费cttcapitaltnsfertax资本转移税cur currcurrent本月、当月vonvrtbescrity可转换债券cvcouterviing duies反倾销税calendara日历年ccrec 11、y货币缩写英文全称中文dgree;dra度、汇票d.a.debitadvice欠款报单d.bda ok日记帐、流水帐dc.f. methddscondcas flow metd现金流量贴现法d.d., d/deand draft即期汇票d, d., d.frtdea reight空舱费d.gysof grae宽限日数d.r.,dicount rt贴现率、折扣率d/aay terceptance承兑后.日(付款)d/aepst cout存款帐户documnt againt ccptnce承兑交单d/ddocumentary draft跟单汇票d/ddema rf票汇d/d; /ddays trd 12、ate出票后.日(付款)d/ndeit note清单d/deivey orde发货单/dumets instpmnt付款交单/r.depoit recept存款收条d/ocwan码头仓单d methodcin alace(epecation)mehod递减余额折旧法dd.dlivred交付ddb metddoule eliningalan (dereciaio) etd双倍递减余额折旧法dfderred延期df.defci赤字、亏损dly.dlivey交付dem.eurrge滞期费dpr.epreciatin折旧df.drft汇票if.diferenc差额di.iscount折扣、贴现dish 13、d;dishd dihonor不名誉、拒付div.iviend;ivisin红利dv.;i diiden红利、股息dldiectloan直接贷款dldedine date最后时限dls, o();ollardnte numr日期号n, /ndebi not借记通知单dnrdo no rdce不减少do, ddito同上、同前doc()documnts凭证、单据、文件doc cdocuet coe凭证(单据)编号d. adocument attaced附单据、附件dos.dollas美drdate of rquest要求日,d/pdocmen aaint aymt交单付款debtor债务人d 14、dpsit recei存单、存款收据ddbit借记、借方drdrae借方d, d/sdy after ig(ay sight)见票后.日(付款)ds, dsa日dcdeposit akin cmpany接受存款公司dtcdepsit tucpay储蓄信托公司dp, dpduple, duplite副本dvelivryveu payent付款交货d,dydy; deivery日、交货dzdzen一打缩写英文全称中文eexange;xport交易所、输出eoerros ad omissins expted如有错漏,可加更正e.o.n.excet as otewise noted除非另有说明e.d. 15、x dividn股息除外e., e.e.erosexcpted如有错误,可加更正e.texcssproiax超额利润税ea.ech每a.earng ases盈利资产,有收益的资产etenins ater tax税后收益ebex bugetary预算外ebiearning bor ineret anincom ta税前收益ebtearnngs befe intrest dax扣除利息和税金前收益selecronic broingservi电子经纪服务系统ebtearnig bfoe txaion税前盈利cerr crrecd错误更正ecexpot credit出口信贷c.exupon无息票.ml 16、ecua例如ecaexprt ced ageny出口信贷机构ecgep creditgune出口信用担保ecexpot reit isurance出口信用保险ecreportcdi rfiain出口信贷再融资ectematd coltion ime估计竣工时间edx divdend无红利、除息、股利除外eddstiate deivery date预计交割日edlctrnc dt tercange电子数据交换edoceffecti dato chan有效更改日期edpeectrnc da processig电子数据自理exhan fund外汇基金fexport inance出口融资efelctr 17、onic fus trasfer电子资金转帐ebexportimot bank进出口银行miequialn meannvesen perod等值平均投资期ep-o mont ayent月末付款emserop mnetaryste欧洲货币体系ncd.eclosed附件encl(s).nclsure附件nd., nd.edoremet背书endenee登记人eaefectie or aou大约在.生效edeery oter day每隔一日eoend o moth月底eenof seon季末eoyend fyar年终epearliest posble dte最早可能日期pnportpromissry 18、 note出口汇票eprearnings rice io收益价格比率eperningser shar每股收益额、每股平均收益,每股盈利额epviexcss pent val index超现值指数e.quialen等值ermxcange rat mean汇率机制sexrt refince schme出口再融资计划opeplee to wnership pan职工持股计划eststate财产、遗产e seq.et squent以下ttequalt r les thn等于或少于etssiatedtime of sailn预计启航时间x cp.ecuo无息票e dv.ex ivden无股息ex.;ex 19、c xne汇兑、况换excl.eclusiv另外、不在内x.epense费用xtd.eend展期缩写英文全称中文fdlt n lat无息交易的f.follong (pe)接下页f. a.fc on票面金额f.fiedassets固定资产f.c.fst ascan尽快f.b.eforgnl f exchge外国汇票f.cfixed capital固定资本f.fixed harge固定费用fc.future ontt远期合同f.i.fee of incom ta免交所得税fo.c.ree of chre免费f.p.flly pad付讫.x.,fe,orxfoeign exchane外汇iafel 20、ftheassociato of interntional accotans国际会计协会会员afnancaccounting taars bords财务会计标准委员会ftxdasst transfer固定资产转移afllow of the nstehartered accunnt特许会计师学会会员orgncurrenc uarante外币担保fcorardes cargo recept货运代理行收据fdund资金fd mtdfixed rat on dclning alance ethod定率递减余额折旧法future xchange远期外汇i.t.freeofincomet免所得税fiinc 21、ial nstitution buyecredit picy金融机构买方信贷险fifoirsti,fst out先进先出法fi.stadg.(tndg)finnia stadi资信状况fn. sat. (fs)iancial stteent财务报表fin.y.finnal yea财政年度finfoowigtem notavabl以下项目不可获得iofee iad ot自由进出lginanleasguaante金融租赁担保llat无利息fo.folio对折、页码fosnanciala operatonscbined unifrmsingle eport财务经营综合报告ord., fwdorwar 22、; fowarde转递fouue andotion excange期货和期权交易所fpfly aid已全付的fraorwardate ageement远期利率协议fcdloangrtecertificate f depst浮动利率存单re ae no chare fr ase免费事例reffi re exportfinanc固定利率出口融资ft.forward期货、远期合约frt.fight运费rt. fwfright forwa运费待付rt& grafreight and gratit运费及酬金fr.ppdfeght prepai运费已付fsinal setlme最后结算fut.future 23、期货、将来ffaceal面值fir vale acountin合理价值法fwdorard (hnge) contct远期合约x boerforein exhange roker外汇经纪人fdfie固定的fxrnied rate nte定息票据fiscal yer (inncial year)财政(务)年度fy pdfully ai全部付讫fioryouinrmation供您参考缩写英文全称中文go ad办理、可行aapgeneral aceptdacontingpincils通用会计准则aasenrally accpted auitin andr通用审计标准gjeneral journa普通日 24、记帐glgneal ledger总分类帐gmpraduaed paym mtgage递增付款按揭gpgoss prof毛利grros revene毛收入gsgosssale销售总额gtgod this onth本月有效gtwod thi ek本星期有效缩写英文全称中文h. in coler in due cors正当持票人hhtica ostaoutng历史成本会计hibohongkong terank ffered rte香港银行同业拆借利率hifohihest-i,fist-ut高入先出法shigh ners rate urrences高利率货币hndonoed如期支付的缩写英文全称中文& 25、ainvenryadalctins库存和分配i.inanibl asts无形资产.invic book发票簿i.b.i.noice boonwar购货发票簿ib.ivoice boootwad销货发票簿i.f.isufficientfund存款不足i.r.inwrd eince汇入款项i/finsufficient fuds存款不足i/nome ax所得税iasinternaion acounting andard国际会计标准ibrinterbank id ra银行间报价利率ibnrncure u not reorted已发生未报告boriner-bak offeredrate银行间的拆借利率 26、icosindex crency pio nots指数货币期权票据icrinceenal capital-utut ratio资本-产出增量比dbindurialdvelopment o工业发展债券idcintanibldeveloment cot无形开发成本idrinternational depositry rceipt国际寄存单据ilrevoableletto credit不可撤销信用证cl.iclusive包括在内incld.nlded已包含在内cl.incing包含in. haulinlad hulge内陆运输费用noi lieu of代替inststant即期、分期付款instal 27、.,istl.installnt分期付款int., erest利息iv., nv.invoie发票、付款通知nv.dc.,attach.ioic it ocment atached附提货单的发票ivt., int.invntr存货ue you借据iovinterffcevoucher内部传票iindustra promissrnoe工业汇票ioinitalpulc fring首次发售股票irnln revne国内税收raidiidualretiremnt acout个人退休金帐户iainteres rate agrment利率协议rinterstrate isk利率风险irint 28、ernal rate of retrn内部收益率rred.irreeemble不可赎回的iriteet ae swap利率调期itifomati techolgy信息技术itinvestmnttx crdit投资税收抵免ivnetment value投资价值缩写英文全称中文j., jour.journa日记帐j.a., j/ajoint account联合(共管)帐簿j.d.b.journal day-boo分类日记帐j.jounal vour分录凭单j/ajit cunt共同帐户j,jfjurnal olo日记帐页数.d.ckedown pi成交价格缩写英文全称中文l&loss and da 29、ge损失和损坏l.&d.lans an dcout放款及贴现l.,d.ldge分类帐l.aliquid asts流动资产l.lup sum一次付款总额/ledger folio分类帐页数l/mst of aterial材料清单/tld im交付周期lc,l/lettr of cdit信用证ltte ofgarantee保函li.liability负债if, ifolast in,firstout后进先出法lircslw iterest rae cuncies低利率货币lpinear rormmi线性规划rplimitedrcus project有限追索项目lrpfimited eose pro 30、jct financing有限追索项目融资ltlogem长期缩写英文全称中文mtueond到期的债券mga-百万mmilli千分之一mmllin百万bemorndum boo备忘录mdmatritdate到期日m.d.,/dmemoraum of eposit存款(放)单m.muulfunds共同基金mmney arket货币市场m.o.moneyorder邮汇a, amy cou本人帐户m/cargial credi信贷限额,限界信贷mcmetli currency金属货币/dmemoandmof dpoit存款单m/monthsafe depoit出票后.月m/ths afr pyment 31、付款后.月m/sonths of sght见票后.月mail trasf信汇matmuity到期日max, maxmximm最大量mbbotgag-baked ond抵押支持的债券omamet y objecies目标管理mcautual urency account共同货币帐户mpmixedcredi rogram混合信贷计划mimargialefficiency ofnvtmen投资的边际效率mem.eoradum备忘录mermmultilaterl xchange rate del多边汇率模型mfeznine financing过渡融资mco one millonth pat百万分之一m 32、inminium最低值、最小量mipmonl nestmenplan月度投资计划lrminm endin ate最低贷款利率mltmedium-an-on-term guaratee中长期担保mmaoney markedpoit acnt货币市场存款帐户mo,.mn oder汇票mo.moth月mos.months月mge.(mtg. )mortge抵押mrjmaeia requisitionjounal领料日记帐monthly reprtf poress进度月报tmedmtem中期mtyonthly每月tnmdiumterm note中期票据缩写英文全称中文.noavalbl暂缺n.nt净值 33、n.a.e asst净资产na.no-acptne不承兑nb.t ene注意ne et净债务.d.no dte无日期n.non-delvery未能到达n.e.net earnings净收益n.e.no effcts无效.eno ough不足n.e.s.telswhe seced未另作说明.g.net gai纯收益n.inet come净收益n.nt intret净利息nl.et loss净损失n.nonam无签名.nt aable应付票据n.q.e uick assets速动资产净额.r.notes receabl应收票据.sf.,nsnsfficiet fun存款不足nw.networth净 34、值ny.et eld净收益n/cnet capia 净资本n/fo fnd无存款n/pnet rot净利nnospsibiity无责任n、ns.ot suficien ds存款不足nnotaplible不可行ncohrg免费ndnext aydelivry第二天交割ndanet oetic ass国内资产净值n.noffec无存款ngins,n.inegalinstrumnt流通票据negb.negotiabe可转让的、可流通的et. pnt rceds净收入nfoixe dae无固定日期snt fr se非卖品nhnotheld不追索委托nianet icmeafe tax税后净收益nifo 35、nxt i, firt次进先出法nilnohing无imnt inteet mrgin净息差itegatve income tx负所得税nlno lad无佣金nmo marks无标记o a/cnoacnt无此帐户no. 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