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、账号
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、账号
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
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
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
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
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
缩写
英文全称
中文
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
缩写
英文全称
中文
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
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
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
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
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
缩写
英文全称
中文
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
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
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
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
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
缩写
英文全称
中文
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
缩写
英文全称
中文
O.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
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
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
缩写
英文全称
中文
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
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
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
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
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
缩写
英文全称
中文
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
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
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
缩写
英文全称
中文
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
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
