缩写 英文全称
A accepted
A&C addenda and corrigenda A.C.V actual cash value a.d., a/d after date
a/c no. account number a/c, A/C
account current a/c, A/C, Acct. account
A/CS Pay. accounts payable A/P account paid A/P account payable A/P accounting period A/P advise and pay A/R
at the rate of
A/R, A/CS Rec. accounts receivable A/S, a/s after sight A/S，acc/s account sales abs. abstract Acc. acceptance Acc., Acpt. acceptance or accepted Accrd.Int accrued interest Acct. accountant Acct. accounting Acct.No. account number Acct.Tit. account title
ACT
advance corporation tax
ad.val., A/V ad valorem to (according value) ADRS asset depreciation range system Adv. advance
AJE adjusting journal entries Amt. amount Ann. annuity
ATC average total cost ATM at the money
ATM Automatic Teller Machine Aud. auditor Av. average 缩写
英文全称
中文
承兑
补遗和勘误 实际现金价值 开票后、出票后 帐户编号、帐号
往来帐户、活期存款帐户 帐户、帐目 应付帐款 已付账款 应付帐款 会计期间 付款通知 以……比例
应收帐款 见票即付
承销帐、承销清单，售货清单摘要
往来帐户 承兑
应计利息
会计师、会计员 会计、会计学 帐户编号、帐号 帐户名称、会计科目 预扣公司税 从价
固定资产分组折旧法 预付款 调整分录
金额、总数 年金
平均总成本 仅付成本钱
自动取款机（柜员机） 审计员、审计师 平均值 中文
B share B share
b&b bed & breakfast b.b.
bearer bond B.B., B/B bill book B.C. bank clearing b.c. blind copy
b.d.i. both dates inclusive b.e., B/E bill of exchange b.l., B/L bill of lading b.o.m. bill of materials b.o.p.
balance of payments
b.p., B/P bills payable B.P.B bank post bill b.r., B/R, B.rec. b ills receivable b.s., B.S.，BS,
B/S balance sheet
B.T.T. bank telegraphic transfer B/B bill bought B/C bills for collection B/D bank draft B/D bills discounted b/d brought down B/E bill of entry b/f brought forward B/L
bill of lading
B/L original bill of lading original B/R bank rate B/S bill of sales BA bank acceptance bal. balance banky. bankruptcy BC buyer credit Bd. bond
BEP breakeven point Bfcy. Beneficiary bit binary digit Bk. bank
Bk.
bank book
B 股
住宿费和早餐费 不记名债券 出纳簿 银行清算 密送的副本 包括头尾两天 汇票 提货单 用料清单 收支差额 应付票据 银行汇票 应收票据 资产负债表 银行电汇
买入票据、买入汇票 托收汇票 银行汇票 已贴现票据 转下页 报关单 承前 提货单 提货单正本 银行贴现率 卖据、出货单 银行承兑汇票 余额、差额 破产、倒闭 买方信贷 债券
保本点、盈亏临界点 受益人 两位数 银行
银行帐簿
BN BO BOM BOT BOY BR Brok. BV 缩写 C c.,Cts. C.A. C.A. C.A.D C.A.S. C.B. c.b., C.B. C.C. C.C. C.d. C.H. C.H. C.I.T. C.L. C.M.A. C.O., C/O c.o.d, C.O.D. C.P.A
bank note buyer's option
beginning of month balance of trade beginning of year bank rate
broker or brokerage book value 英文全称
cash; coupon; currency cents
钞票
买者选择交割期的远期合同 月初
贸易余额 年初
银行贴现率
经纪人或经纪人佣金 票面价值 中文
现金、息票、通货
分
特许会计师、主任（主管）会
chartered accountant， chief accountant
计师 commercial agent cash against document cost accounting standards cash book cash book contra credit cashier's check
cum dividend clearing house custom house
comprehensive income tax call loan
certified management accountant cash order
cash on delivery
Certified Public Accountant
商业代理、代理商 交单付款，凭单付现 成本会计标准 现金簿 现金簿 贷方对销 银行本票
附股息报关单 票据交换所 海关
综合所得税 短期拆放
注册管理会计师 现金汇票、现金订货 货到付款，交货付现 注册公共会计师 注册会计师 股本
本---量---利分析
订货付款，随订单付现 资本帐户 往来帐 流动资产
过次页、结转下期
C.P.A. Certified Public Accountant C.S. capital stock
C.V.P. analysis Cost Volume Profit analysis C.W.O. cash with order C/A capital account C/A current account C/A current assets c/d carried down
C/I C/L c/o can. cap. CAPM CBD CD CG CG Chgs Chq. CIA Ck. CML CMO CMV CN CN COBOL Col. Coll. Coll.
Com. comm. conv, cv, cvt Cor. CP CPM Cps. CR CR Cr. CS CT CT ctge CTT
certificate of insurance 保险凭证 current liabilities 流动负债 carried over 结转后期 cancelled 注销 capital
资本
capital asset pricing mode 固定资产计价模式 cash before delivery 先付款后交货 certificate of deposit 存单
capital gain 资本利得
capital goods
生产资料、资本货物 charges 费用 cheque
支票
certified internal auditor
注册内部审计员 check
支票
capital market line
资本市场线性 Collateralized Mortgage Obligations 担保抵押贷款债务 current market value 现时市场价值 consignment note 铁路运单 credit note
贷方通知书 Common Business Oriented Language 通用商业语言 column 帐栏
collateral 担保、抵押物 collection 托收 commission 佣金
convertible 可转换的、可兑换的 corpus
本金
commercial paper 商业票据
cost per thousand 每一千个为单位的成本 coupons
息票
cash receipts 现金收入
current rate 当日汇率、现行汇率 Credit, creditor
贷记、贷方 convertible securities 可转换证券 cable transfer 电汇
corporate treasurer 公司财务主管
cartage
货运费、搬运费、车费 capital transfer tax
资本转移税
cur curr current 本月、当月 可转换债券 反倾销税 日历年 货币 中文
度、汇票 欠款报单
日记帐、流水帐 现金流量贴现法 即期汇票 空舱费 宽限日数
贴现率、折扣率 承兑后...... 日（付款） 存款帐户 承兑交单 跟单汇票 票汇
出票后...... 日(付款) 清单
CV convertible security CVD countervailing duties CY calendar year Cy. currency 缩写 英文全称 D degree; draft D.A. debit advice D.B day book
D.C.F. method discounted cash flow method D.D., D/D demand draft d.f, D.F., d.frt. dead freight D.O.G. days of grace D.R., DR discount rate d/a D/A D/A D/D D/D D/d; d/d D/N D/O D/P D/R. D/W
days after acceptance deposit account
document against acceptance documentary draft Demand Draft days after date debit note
delivery order 发货单 documents against payment 付款交单 deposit receipt 存款收条 dock warrant 码头仓单 declining balance (depreciation)
DB method 递减余额折旧法
method
Dd. delivered 交付
double declining balance (depreciation)
DDB method 双倍递减余额折旧法
method Def. def. Dely. dem. Depr. Dft. diff. Dis.
deferred deficit delivery demurrage depreciation draft
difference discount
延期
赤字、亏损 交付 滞期费 折旧 汇票 差额
折扣、贴现
dish'd; Div. div.; DL DLD
Dls, Dol(s); DN
DN, D/N DNR Do, dto. Doc(s) Doc. code doc. att. Dols. DOR DP, D/P Dr DR Dr Dr DS, d/s Ds, d's DTC DTC Dup, dupl DVP Dy, d/y dz 缩写 E E&O.E. e.a.o.n. E.D. E.E., e.e. E.P.T Ea. Ea. EAT
dished dishonored dividend; division divd dividend direct loan deadline date dollars
date number debit note do not reduce ditto
documents document code documents attached dollars
date of request
document against payment debtor
deposit receipt debit drawer
days after sight(days' sight) days
deposit taking company Deposit Trust Company duple, duplicate
delivery versus payment day; delivery dozen 英文全称
exchange; export
errors and omissions excepted except as otherwise noted ex dividend errors excepted excess profit tax each
earning assets earnings after tax
不名誉、拒付 红利
红利、股息 直接贷款 最后时限 元
日期号 借记通知单 不减少 同上、同前
凭证、单据、文件 凭证（单据）编号 附单据、附件 美元
要求日 交单付款 债务人
存单、存款收据 借记、借方 借方
见票后....... 日(付款) 日
接受存款公司 储蓄信托公司 副本
付款交货 日、交货 一打 中文
交易所、输出
如有错漏，可加更正 除非另有说明 股息除外
如有错误，可加更正 超额利润税 每
盈利资产, 有收益的资产税后收益
EB EBIT ex budgetary 预算外
earnings before interest and income tax 税前收益 EBIT EBS EBT EC EC Ec. Ec. ECA ECG ECI ECR ECT ED EDD EDI EDOC EDP EF EF EFT EIB EMIP EMP EMS encd. encl(s). End., end. Entd. EOA EOD EOM EOS EOY EPD EPN EPR
earnings before interest and tax Electronic Broking Service earning before taxation error corrected export credit ex coupon example causa export credit agency Export Credit Guarantee export credit insurance export credit refinancing estimated completion time ex dividend
estimated delivery date electronic data interchange effective date of change Electronic Data Processing Exchange Fund export finance
electronic funds transfer Export-Import Bank
equivalent mean investment period end-of month payment European Monetary System enclosed enclosure endorsement entered
effective on or about every other day end of month end of season end of year
earliest possible date export promissory note earnings price ratio
扣除利息和税金前收益 电子经纪服务系统 税前盈利 错误更正 出口信贷 无息票 例如 出口信贷机构 出口信用担保 出口信用保险 出口信贷再融资 估计竣工时间
无红利、除息、股利除外 预计交割日 电子数据交换 有效更改日期 电子数据自理 外汇基金 出口融资 电子资金转帐 进出口银行 等值平均投资期 月末付款 欧洲货币体系 附件 附件 背书 登记人 大约在....... 生效 每隔一日 月底 季末 年终
最早可能日期 出口汇票 收益价格比率
EPS EPVI Eq. ERM ERS ESOP Est. et seq. ETLT ETS ex cp. ex div. ex.; excl. Exs. Extd. 缩写 F f. F. A. F.A. f.a.c. F.B.E. F.C. F.C. F.C. F.I.T F.O.C. F.P.
earnings per share
excess present value index equivalent
exchange rate mechanism Export Refinance Scheme
Employee Stock Ownership Plan estate et sequent
equal to or less than estimated time of sailing ex coupon ex dividend exch exchange exclusive expense extend
英文全称 dealt in flat following (page) face amount fixed assets fast as can
foreign bill of exchange fixed capital fixed charges future contract free of income tax free of charge fully paid
每股收益额、每股平均收益，每股盈利额 超现值指数 等值
汇率机制
出口再融资计划 职工持股计划 财产、遗产 以下
等于或少于 预计启航时间 无息票 无股息 汇兑、况换 另外、不在内 费用 展期 中文
无息交易的 接下页 票面金额 固定资产 尽快
外国汇票 固定资本 固定费用 远期合同 免交所得税 免费 付讫 外汇
国际会计协会会员 财务会计标准委员会 固定资产转移 特许会计师学会会员
F.X., FE, FOREX foreign exchange
Fellow of the Association of
FAIA
International Accountants
Financial Accounting Standards
FASB
Boards
FAT fixed asset transfer
Fellow of the Institute of Chartered
FCA
Accountants
FCR fd.
货运代理行收据 资金
定率递减余额折旧法 远期外汇 免所得税
金融机构买方信贷险 先进先出法 资信状况 财务报表 财政年度
以下项目不可获得 自由进出 金融租赁担保 无利息 对折、页码 财务经营综合报告 转递
期货和期权交易所 已全付的 远期利率协议 浮动利率存单 免费事例
固定利率出口融资 期货、远期合约 运费
运费待付 运费及酬金 运费已付 最后结算 期货、将来 面值
合理价值法 远期合约 外汇经纪人
forwarder's cargo receipt fund
fixed rate on declining balance
FDB method
method
FE future exchange Fi.t. free of income tax
financial institution buyer credit
FIBC
policy
FIFO first in, first out fin. stadg.(stndg.) financial standing fin. stat. (F/S) fin.yr. FINA FIO FLG flt. fo. FOCUS for'd., fwd FOX FP FRA FRCD
FREF frt. Frt. Frt. fwd frt.& grat. Frt.ppd FS fut. FV FVA FWD FX broker
financial statement financial year
following items not available free in and out
finance lease guarantee flat folio
Financial and Operations Combined Uniform Single Report forward; forwarded
Futures and Options Exchange fully paid
forward rate agreement
floating rate certificate of deposit free case no charge for case fixed rate export finance forward freight
freight forward
freight and gratuity freight prepaid final settlement futures face value
fair value accounting
forward (exchange) contract foreign exchange broker
FXRN FY fy. pd. FYI 缩写 GA GAAP GAAS GJ GL GMP GP GR GS GTM GTW 缩写
H. in D. C. HCA HIBOR hifo HIRCS Hon'd 缩写 I&A I.A. I.B. I.B.I. I.B.O. I.F. I.R. I/F I/T IAS IBBR IBNR
fixed rate note 定息票据 fiscal year (financial year) 财政（务）年度 fully paid 全部付讫 for your information 供您参考 英文全称 中文 go ahead 办理、可行 general Accepted Accounting
Principles
通用会计准则
Generally Accepted Auditing Standard 通用审计标准 general journal 普通日记帐 general ledger
总分类帐 graduated payment mortgage 递增付款按揭 gross profit
毛利
gross revenue 毛收入 gross sales
销售总额 good this month 本月有效 good this week 本星期有效 英文全称
中文
holder in due course 正当持票人 historical cost accounting 历史成本会计 Hong Kong Interbank Offered Rate 香港银行同业拆借利率highest-in, first-out
高入先出法 high interest rate currencies 高利率货币 honored
如期支付的 英文全称
中文
inventory and allocations 库存和分配 intangible assets 无形资产 invoice book
发票簿 invoice book inward 购货发票簿 invoice book outward 销货发票簿 insufficient fund 存款不足 inward remittance 汇入款项 insufficient funds 存款不足 income tax
所得税
International Accounting Standard 国际会计标准 interbank bid rate
银行间报价利率 incurred but not reported
已发生未报告
IBOR inter-bank offered rate ICONs index currency option notes ICOR incremental capital-output ratio IDB industrial development bond IDC intangible development cost IDR international depositary receipt ILC irrevocable letter of credit incl. inclusive incldd. included incldg. including inl. haul inland haulage INLO in lieu of inst.
instant Instal., instal. installment
Int., int. interest inv., Inv.
invoice
inv.doc.,attach. invoice with document attached Inv't., invt. inventory IOU I owe you
IOV inter-office voucher
IPN industrial promissory note IPO initial public offering IR Inland Revenue
IRA individual retirement account IRA interest rate agreement IRR interest rate risk IRR internal rate of return irred. irredeemable IRS interest rate swap
IT information technology ITC investment tax credit IV investment value 缩写 英文全称 J., Jour. journal
J.A., J/A joint account J.D.B. journal day-book J.V. journal voucher J/A
joint account
银行间的拆借利率 指数货币期权票据 资本-产出增量比 工业发展债券 无形开发成本 国际寄存单据 不可撤销信用证 包括在内 已包含在内 包含
内陆运输费用 代替
即期、分期付款 分期付款 利息
发票、付款通知 附提货单的发票 存货 借据 内部传票 工业汇票 首次发售股票 国内税收
个人退休金帐户 利率协议 利率风险 内部收益率 不可赎回的 利率调期 信息技术 投资税收抵免 投资价值 中文 日记帐
联合（共管）帐簿 分类日记帐 分录凭单 共同帐户
K.D. 缩写 L&D L.&D. L., Led. L.A. l.s. L/F L/M L/T LC ，L/C LG Li. lifo, LIFO LIRCs LP LRP LRPF LT 缩写 M M M m M.B. M.D.
M.D.,M/D M.F. M.M. M.O. M/a, MA M/C m/c M/D M/d M/P M/s
knocked down price 英文全称
loss and damage loans and discounts ledger
liquid assets lump sum ledger folio list of materials lead time letter of credit letter of guarantee liability
last in,first out
low interest rate currencies linear programming limited recourse project
limited recourse project financing long term 英文全称
matured bond mega- milli- million
memorandum book maturity date
memorandum of deposit mutual funds money market money order my account marginal credit metallic currency
memorandum of deposit months after deposit months after payment months of sight
成交价格 中文
损失和损坏 放款及贴现 分类帐 流动资产 一次付款总额 分类帐页数 材料清单 交付周期 信用证 保函 负债
后进先出法 低利率货币 线性规划 有限追索项目 有限追索项目融资 长期 中文 到期的债券 百万 千分之一 百万 备忘录 到期日
存款(放）单 共同基金 货币市场
邮汇 本人帐户
信贷限额, 限界信贷金属货币 存款单
出票后...... 月 付款后...... 月 见票后....... 月
Mat.
Max., max MBB MBO MCA MCP MEI mem. MERM MF min MIP MLR MLTG MMDA MO,M.O. mo. Mos.
Mrge.(mtg. ) MRJ MRP MT mthly MTN 缩写 n.a n. N.A. N.A. N.B. N.D. n.d. n.d. N.E. n.e. n.e.
maturity maximum
mortgage-backed bonds management by objectives mutual currency account mixed credit program
marginal efficiency of investment memorandum
multilateral exchange rate model mezzanine financing micro one millionth part minimum
monthly investment plan minimum lending rate
medium-and-long-term guarantee money market deposit account money order month months mortgage
materials requisition journal monthly report of progress medium term monthly
medium-term note 英文全称 not available net
net assets non-acceptance nota bene net debt no date
non-delivery net earnings no effects not enough
到期日 最大量
抵押支持的债券 目标管理 共同货币帐户 混合信贷计划 投资的边际效率 备忘录
多边汇率模型 过渡融资 百万分之一 最低值、最小量 月度投资计划 最低贷款利率 中长期担保
货币市场存款帐户汇票 月 月 抵押 领料日记帐 进度月报 中期 每月 中期票据 中文 暂缺 净值 净资产 不承兑 注意 净债务 无日期 未能到达 净收益 无效 不足
N.G. N.I. N.I. N.L. N.N. N.P. N.Q.A. N.R.
N.S.F.,NSF N.W. N.Y. N/C N/F N/P N/R
N/S、N.S.F. NA NC ND NDA NE.
Neg.Inst., N.I. negb. net. p. NFD NFS NH NIAT NIFO nil NIM NIT NL NM no a/c NO. (no.) NOP
net gain net income net interest net loss no name notes payable net quick assets notes receivable no sufficient fund net worth net yield net capital no fund
net profit
no responsibility not sufficient funds not applicable no charge
next day delivery net domestic asset no effects
negotiable instruments negotiable net proceeds no fixed date not for sale not held
net income after tax next in, first out nothing
net interest margin negative income tax no load no marks no account number
net open position
纯收益 净收益 净利息 净损失 无签名 应付票据 速动资产净额 应收票据 存款不足 净值 净收益 净资本 无存款 净利 无责任 存款不足 不可行 免费
第二天交割 国内资产净值 无存款 流通票据
可转让的、可流通的净收入 无固定日期 非卖品 不追索委托 税后净收益 次进先出法 无
净息差 负所得税 无佣金 无标记 无此帐户 编号、号数 净开头寸
NOW a/c negotiable order of withdrawal NP no protest NPC nominal protection coefficient NPL non-performing loan NPV method net present value method NSF check no sufficient fund check NTA net tangible assets ntl no time lost NWC net working capital NX not exceeding 缩写 英文全称 O.B. ，O/B order book
O.E. ，o.e. omission excepted O.F.
ocean freight
O/a on account o/a on account of O/d on demand o/d, o.d., O.D. overdrawn O/s outstanding OA open account
OAAS
operational accounting and analysis
system
OB other budgetary OBV on-balance volume OD overdraft OEC original equipment cost OFC open for cover OI original issue OII overseas investment insurance ok. all correct opp opposite opt. optional ord. ordinary
OVA overhead variance analysis OW offer wanted 缩写 英文全称 P
paid this year
P&I clause
protection and indemnity clause
可转让存单帐户 免作拒付证书 名义保护系数 不良贷款 净现值法 存款不足支票 有形资产净值 立即
净流动资本 不超过 中文 订货簿 遗漏除外 海运费
赊帐
记入...... 帐户 见票即付 透支
未清偿、未收回的 赊帐、往来帐 经营会计分析制 其他预算 持平数量法 透支
设备原值 预约保险 原始发行 海外投资保险 全部正确
对方
可选择的 普通的
间接费用差异分析 寻购启示 中文
该年（红利）已付保障与赔偿条款
P.0. P.A.
p.a., per ann. postal order
personal account; private account per annum 汇票
个人账户、私人账户 每年
P.C.B. P.O.D P.O.R. P.P. P/A P/E ratio P/N P/P PAC PAYE PAYE PBT pd PF PFD PMO POR Ppd. PR PS PV 缩写 Q. q.v. Q.y. quad. 缩写 R r. R. r.d. R/A R/D
petty cash book pay on delivery payable on receipt payback period private account price-eanings ratio promissory note posted price put and call pay as you earn pay as you enter profit before taxation paid
project finance preferred stock postal money order pay on return prepaid
payment received postscript
par value; present value 英文全称 quantity
quod vide (which see) query
quadruplicate
英文全称
R option not traded rate
response; registered; return running days=consecutive days refer to acceptor refer to drawer
零用现金簿 货到付款 货到付款
（投资的）回收期 私人帐户 收益率 期票，本票 (股票等) 的牌价 卖出和买入期权 所得税预扣法 进入时支付 税前利润 已付
项目融资 优先股 邮政汇票 收益
预付
付款收讫 又及
面值；现值 中文 数量 参阅 查核
一式四份中的一份
中文
没有进行交易的期权 比率
答复；已注册；收益 连续日
洽询（汇票）承兑人 请给出票人，（银行）洽询出票人
RAN RB rcvd. re. recd. REER
REVOLVER revenue anticipation note regular budget received
with reference to Received
real effective exchange rate revolving letter of credit 收入预期债券 经常预算 已收到 关于 收到 实效汇率 循环信用证 RM ROA ROC ROE ROE ROI ROP ROS ROS RSVP Rto RTO 缩写 S SA SAA SAB SB SC SCF SCIRR SCL SD SDBL SDR SE sec. SF SFS sgd.
remittance return on asset return on capital ratio of equity return on equity return on investment registered option principal ratio of sales return on sales please reply ratio
round trip operation 英文全称
split or stock divided semi-annual payment special arbitrage account special assessment bond short bill
supplier credit
supplier credit finance special CIRR
security characteristic line standard deduction
sight draft, bill of lading attached straight discount rate shareholders' equity section
sinking fund
Summary Financial Statements signed
汇款
资产回报率 资本收益率 股本利润率 股本回报率 投资收益 记名期权本金 销售利润率 销售收益率 请回复 比率 往返作业 中文
拆股或股息 半年支付 特别套作账户 特别估价债券
短期国库券；短期汇票卖方信贷 卖方信贷融资 特别商业参考利率 证券特征线
标准扣除额
即期汇票，附带提货单直线贴现率 股东产权 部分
偿债基金 财务报表概要 已签署
SLC SMA SOYD SPS Sq. ss ST St. Dft. STB Std. STIP Stk. sund. 缩写 T.B. T.C. T.M. T.T.B. T.T.S. TA TA TA TB
TBD policy TBL TBV TCI TD TDR TL TN TR TT, T/T 缩写 U.A. U/A u/c.
standby LC
special miscellaneous account sum of the year's digits method special purpose securities square
semis, one half short term sight draft special tax bond standard
short-term insurance policy stock sundries
英文全称 trial balance traveler's check
telegraph money order telegraphic transfer bought telegraphic transfer sold total asset
trade acceptance transfer agent
treasury bond, treasury bill to be declared policy through bill of lading trust borrower vehicle trade credit insurance time deposit
Treasury Deposit Receipt time loan; total loss treasury note
telegram restante; trust receipt telegraphic transfer 英文全称 unit of account
underwriting account undercharge
备用信用证 特别杂项账户 年数加总折旧法 特设证券 平方；结清 一半 短期
即期汇票 特别税债务 本价 短期保险单 存货
杂货，杂费 中文 试算表 旅行支票 电汇票 买入电汇 卖出电汇
全部资产，资产 商业承兑票据 过户转账代理人 国库券，国库债券 预保单，待报保险单 联运提单，直达提单 信托借款人工具（公司） 贸易信用保险 定期存款 国库券存据
定期贷款；总损失 国库券
留交电报；信托收据 电汇 中文
记账单位，记价单位 保险帐户
不足的价钱，少讨的价钱
UIT unrevd. USIT UUE 缩写 VAT VD Vid. VTC 缩写 w.c., W.C. W/Tax WACC WCG WD 缩写 X x.a.
x.b., xb， X.C., X.cp. x.d.
X.d., X.div. X.P. XB X-Dis XI,X.in,int. XL 缩写 YB YLD yr YTC YTM 缩写 ZBA ZBB
Unit Investment Trust unreceived
Unit Share Investment Trust use until exhausted 英文全称 value added tax volume deleted vide-see
Voting Trust Certificate 英文全称
without charge withholding tax
weighted average cost of capital working capital guarantee when distributed 英文全称 ex-interest ex all ex bonus ex coupon ex distribution
ex dividend expres paye-extra message paid extra budgetary ex-distribution ex interest extra large; extra long 英文全称 yrbk yearbook yield year; your
yield to (first) call yield to maturity 英文全称
zero bracket amount zero-based budgeting
单位投资信托 未收到的
单位股投资信托 用完为止 中文 增值税 勾销的数量 参阅
股东投票权信托证书 中文
免费 预扣税
加权平均资本成本 流动资金担保
（股票）发售时交割 中文 无利息 无所有权益
不附（本期）红利 无息债券
不包括（下期股息或红利）分配
未付红利
额外通讯费付讫；已令函奉上 预算外的 无分销 利息除外 特大；特长 中文
年报，年鉴 收益
年；你的
至通知赎回时收益 全期收益，到期收益 中文
零基数预算法
零基数预算法，免税金额，免征
点
ZR zswk
zero coupon issue this week
零息发行 本周
缩写 英文全称
A accepted
A&C addenda and corrigenda A.C.V actual cash value a.d., a/d after date
a/c no. account number a/c, A/C
account current a/c, A/C, Acct. account
A/CS Pay. accounts payable A/P account paid A/P account payable A/P accounting period A/P advise and pay A/R
at the rate of
A/R, A/CS Rec. accounts receivable A/S, a/s after sight A/S，acc/s account sales abs. abstract Acc. acceptance Acc., Acpt. acceptance or accepted Accrd.Int accrued interest Acct. accountant Acct. accounting Acct.No. account number Acct.Tit. account title
ACT
advance corporation tax
ad.val., A/V ad valorem to (according value) ADRS asset depreciation range system Adv. advance
AJE adjusting journal entries Amt. amount Ann. annuity
ATC average total cost ATM at the money
ATM Automatic Teller Machine Aud. auditor Av. average 缩写
英文全称
中文
承兑
补遗和勘误 实际现金价值 开票后、出票后 帐户编号、帐号
往来帐户、活期存款帐户 帐户、帐目 应付帐款 已付账款 应付帐款 会计期间 付款通知 以……比例
应收帐款 见票即付
承销帐、承销清单，售货清单摘要
往来帐户 承兑
应计利息
会计师、会计员 会计、会计学 帐户编号、帐号 帐户名称、会计科目 预扣公司税 从价
固定资产分组折旧法 预付款 调整分录
金额、总数 年金
平均总成本 仅付成本钱
自动取款机（柜员机） 审计员、审计师 平均值 中文
B share B share
b&b bed & breakfast b.b.
bearer bond B.B., B/B bill book B.C. bank clearing b.c. blind copy
b.d.i. both dates inclusive b.e., B/E bill of exchange b.l., B/L bill of lading b.o.m. bill of materials b.o.p.
balance of payments
b.p., B/P bills payable B.P.B bank post bill b.r., B/R, B.rec. b ills receivable b.s., B.S.，BS,
B/S balance sheet
B.T.T. bank telegraphic transfer B/B bill bought B/C bills for collection B/D bank draft B/D bills discounted b/d brought down B/E bill of entry b/f brought forward B/L
bill of lading
B/L original bill of lading original B/R bank rate B/S bill of sales BA bank acceptance bal. balance banky. bankruptcy BC buyer credit Bd. bond
BEP breakeven point Bfcy. Beneficiary bit binary digit Bk. bank
Bk.
bank book
B 股
住宿费和早餐费 不记名债券 出纳簿 银行清算 密送的副本 包括头尾两天 汇票 提货单 用料清单 收支差额 应付票据 银行汇票 应收票据 资产负债表 银行电汇
买入票据、买入汇票 托收汇票 银行汇票 已贴现票据 转下页 报关单 承前 提货单 提货单正本 银行贴现率 卖据、出货单 银行承兑汇票 余额、差额 破产、倒闭 买方信贷 债券
保本点、盈亏临界点 受益人 两位数 银行
银行帐簿
BN BO BOM BOT BOY BR Brok. BV 缩写 C c.,Cts. C.A. C.A. C.A.D C.A.S. C.B. c.b., C.B. C.C. C.C. C.d. C.H. C.H. C.I.T. C.L. C.M.A. C.O., C/O c.o.d, C.O.D. C.P.A
bank note buyer's option
beginning of month balance of trade beginning of year bank rate
broker or brokerage book value 英文全称
cash; coupon; currency cents
钞票
买者选择交割期的远期合同 月初
贸易余额 年初
银行贴现率
经纪人或经纪人佣金 票面价值 中文
现金、息票、通货
分
特许会计师、主任（主管）会
chartered accountant， chief accountant
计师 commercial agent cash against document cost accounting standards cash book cash book contra credit cashier's check
cum dividend clearing house custom house
comprehensive income tax call loan
certified management accountant cash order
cash on delivery
Certified Public Accountant
商业代理、代理商 交单付款，凭单付现 成本会计标准 现金簿 现金簿 贷方对销 银行本票
附股息报关单 票据交换所 海关
综合所得税 短期拆放
注册管理会计师 现金汇票、现金订货 货到付款，交货付现 注册公共会计师 注册会计师 股本
本---量---利分析
订货付款，随订单付现 资本帐户 往来帐 流动资产
过次页、结转下期
C.P.A. Certified Public Accountant C.S. capital stock
C.V.P. analysis Cost Volume Profit analysis C.W.O. cash with order C/A capital account C/A current account C/A current assets c/d carried down
C/I C/L c/o can. cap. CAPM CBD CD CG CG Chgs Chq. CIA Ck. CML CMO CMV CN CN COBOL Col. Coll. Coll.
Com. comm. conv, cv, cvt Cor. CP CPM Cps. CR CR Cr. CS CT CT ctge CTT
certificate of insurance 保险凭证 current liabilities 流动负债 carried over 结转后期 cancelled 注销 capital
资本
capital asset pricing mode 固定资产计价模式 cash before delivery 先付款后交货 certificate of deposit 存单
capital gain 资本利得
capital goods
生产资料、资本货物 charges 费用 cheque
支票
certified internal auditor
注册内部审计员 check
支票
capital market line
资本市场线性 Collateralized Mortgage Obligations 担保抵押贷款债务 current market value 现时市场价值 consignment note 铁路运单 credit note
贷方通知书 Common Business Oriented Language 通用商业语言 column 帐栏
collateral 担保、抵押物 collection 托收 commission 佣金
convertible 可转换的、可兑换的 corpus
本金
commercial paper 商业票据
cost per thousand 每一千个为单位的成本 coupons
息票
cash receipts 现金收入
current rate 当日汇率、现行汇率 Credit, creditor
贷记、贷方 convertible securities 可转换证券 cable transfer 电汇
corporate treasurer 公司财务主管
cartage
货运费、搬运费、车费 capital transfer tax
资本转移税
cur curr current 本月、当月 可转换债券 反倾销税 日历年 货币 中文
度、汇票 欠款报单
日记帐、流水帐 现金流量贴现法 即期汇票 空舱费 宽限日数
贴现率、折扣率 承兑后...... 日（付款） 存款帐户 承兑交单 跟单汇票 票汇
出票后...... 日(付款) 清单
CV convertible security CVD countervailing duties CY calendar year Cy. currency 缩写 英文全称 D degree; draft D.A. debit advice D.B day book
D.C.F. method discounted cash flow method D.D., D/D demand draft d.f, D.F., d.frt. dead freight D.O.G. days of grace D.R., DR discount rate d/a D/A D/A D/D D/D D/d; d/d D/N D/O D/P D/R. D/W
days after acceptance deposit account
document against acceptance documentary draft Demand Draft days after date debit note
delivery order 发货单 documents against payment 付款交单 deposit receipt 存款收条 dock warrant 码头仓单 declining balance (depreciation)
DB method 递减余额折旧法
method
Dd. delivered 交付
double declining balance (depreciation)
DDB method 双倍递减余额折旧法
method Def. def. Dely. dem. Depr. Dft. diff. Dis.
deferred deficit delivery demurrage depreciation draft
difference discount
延期
赤字、亏损 交付 滞期费 折旧 汇票 差额
折扣、贴现
dish'd; Div. div.; DL DLD
Dls, Dol(s); DN
DN, D/N DNR Do, dto. Doc(s) Doc. code doc. att. Dols. DOR DP, D/P Dr DR Dr Dr DS, d/s Ds, d's DTC DTC Dup, dupl DVP Dy, d/y dz 缩写 E E&O.E. e.a.o.n. E.D. E.E., e.e. E.P.T Ea. Ea. EAT
dished dishonored dividend; division divd dividend direct loan deadline date dollars
date number debit note do not reduce ditto
documents document code documents attached dollars
date of request
document against payment debtor
deposit receipt debit drawer
days after sight(days' sight) days
deposit taking company Deposit Trust Company duple, duplicate
delivery versus payment day; delivery dozen 英文全称
exchange; export
errors and omissions excepted except as otherwise noted ex dividend errors excepted excess profit tax each
earning assets earnings after tax
不名誉、拒付 红利
红利、股息 直接贷款 最后时限 元
日期号 借记通知单 不减少 同上、同前
凭证、单据、文件 凭证（单据）编号 附单据、附件 美元
要求日 交单付款 债务人
存单、存款收据 借记、借方 借方
见票后....... 日(付款) 日
接受存款公司 储蓄信托公司 副本
付款交货 日、交货 一打 中文
交易所、输出
如有错漏，可加更正 除非另有说明 股息除外
如有错误，可加更正 超额利润税 每
盈利资产, 有收益的资产税后收益
EB EBIT ex budgetary 预算外
earnings before interest and income tax 税前收益 EBIT EBS EBT EC EC Ec. Ec. ECA ECG ECI ECR ECT ED EDD EDI EDOC EDP EF EF EFT EIB EMIP EMP EMS encd. encl(s). End., end. Entd. EOA EOD EOM EOS EOY EPD EPN EPR
earnings before interest and tax Electronic Broking Service earning before taxation error corrected export credit ex coupon example causa export credit agency Export Credit Guarantee export credit insurance export credit refinancing estimated completion time ex dividend
estimated delivery date electronic data interchange effective date of change Electronic Data Processing Exchange Fund export finance
electronic funds transfer Export-Import Bank
equivalent mean investment period end-of month payment European Monetary System enclosed enclosure endorsement entered
effective on or about every other day end of month end of season end of year
earliest possible date export promissory note earnings price ratio
扣除利息和税金前收益 电子经纪服务系统 税前盈利 错误更正 出口信贷 无息票 例如 出口信贷机构 出口信用担保 出口信用保险 出口信贷再融资 估计竣工时间
无红利、除息、股利除外 预计交割日 电子数据交换 有效更改日期 电子数据自理 外汇基金 出口融资 电子资金转帐 进出口银行 等值平均投资期 月末付款 欧洲货币体系 附件 附件 背书 登记人 大约在....... 生效 每隔一日 月底 季末 年终
最早可能日期 出口汇票 收益价格比率
EPS EPVI Eq. ERM ERS ESOP Est. et seq. ETLT ETS ex cp. ex div. ex.; excl. Exs. Extd. 缩写 F f. F. A. F.A. f.a.c. F.B.E. F.C. F.C. F.C. F.I.T F.O.C. F.P.
earnings per share
excess present value index equivalent
exchange rate mechanism Export Refinance Scheme
Employee Stock Ownership Plan estate et sequent
equal to or less than estimated time of sailing ex coupon ex dividend exch exchange exclusive expense extend
英文全称 dealt in flat following (page) face amount fixed assets fast as can
foreign bill of exchange fixed capital fixed charges future contract free of income tax free of charge fully paid
每股收益额、每股平均收益，每股盈利额 超现值指数 等值
汇率机制
出口再融资计划 职工持股计划 财产、遗产 以下
等于或少于 预计启航时间 无息票 无股息 汇兑、况换 另外、不在内 费用 展期 中文
无息交易的 接下页 票面金额 固定资产 尽快
外国汇票 固定资本 固定费用 远期合同 免交所得税 免费 付讫 外汇
国际会计协会会员 财务会计标准委员会 固定资产转移 特许会计师学会会员
F.X., FE, FOREX foreign exchange
Fellow of the Association of
FAIA
International Accountants
Financial Accounting Standards
FASB
Boards
FAT fixed asset transfer
Fellow of the Institute of Chartered
FCA
Accountants
FCR fd.
货运代理行收据 资金
定率递减余额折旧法 远期外汇 免所得税
金融机构买方信贷险 先进先出法 资信状况 财务报表 财政年度
以下项目不可获得 自由进出 金融租赁担保 无利息 对折、页码 财务经营综合报告 转递
期货和期权交易所 已全付的 远期利率协议 浮动利率存单 免费事例
固定利率出口融资 期货、远期合约 运费
运费待付 运费及酬金 运费已付 最后结算 期货、将来 面值
合理价值法 远期合约 外汇经纪人
forwarder's cargo receipt fund
fixed rate on declining balance
FDB method
method
FE future exchange Fi.t. free of income tax
financial institution buyer credit
FIBC
policy
FIFO first in, first out fin. stadg.(stndg.) financial standing fin. stat. (F/S) fin.yr. FINA FIO FLG flt. fo. FOCUS for'd., fwd FOX FP FRA FRCD
FREF frt. Frt. Frt. fwd frt.& grat. Frt.ppd FS fut. FV FVA FWD FX broker
financial statement financial year
following items not available free in and out
finance lease guarantee flat folio
Financial and Operations Combined Uniform Single Report forward; forwarded
Futures and Options Exchange fully paid
forward rate agreement
floating rate certificate of deposit free case no charge for case fixed rate export finance forward freight
freight forward
freight and gratuity freight prepaid final settlement futures face value
fair value accounting
forward (exchange) contract foreign exchange broker
FXRN FY fy. pd. FYI 缩写 GA GAAP GAAS GJ GL GMP GP GR GS GTM GTW 缩写
H. in D. C. HCA HIBOR hifo HIRCS Hon'd 缩写 I&A I.A. I.B. I.B.I. I.B.O. I.F. I.R. I/F I/T IAS IBBR IBNR
fixed rate note 定息票据 fiscal year (financial year) 财政（务）年度 fully paid 全部付讫 for your information 供您参考 英文全称 中文 go ahead 办理、可行 general Accepted Accounting
Principles
通用会计准则
Generally Accepted Auditing Standard 通用审计标准 general journal 普通日记帐 general ledger
总分类帐 graduated payment mortgage 递增付款按揭 gross profit
毛利
gross revenue 毛收入 gross sales
销售总额 good this month 本月有效 good this week 本星期有效 英文全称
中文
holder in due course 正当持票人 historical cost accounting 历史成本会计 Hong Kong Interbank Offered Rate 香港银行同业拆借利率highest-in, first-out
高入先出法 high interest rate currencies 高利率货币 honored
如期支付的 英文全称
中文
inventory and allocations 库存和分配 intangible assets 无形资产 invoice book
发票簿 invoice book inward 购货发票簿 invoice book outward 销货发票簿 insufficient fund 存款不足 inward remittance 汇入款项 insufficient funds 存款不足 income tax
所得税
International Accounting Standard 国际会计标准 interbank bid rate
银行间报价利率 incurred but not reported
已发生未报告
IBOR inter-bank offered rate ICONs index currency option notes ICOR incremental capital-output ratio IDB industrial development bond IDC intangible development cost IDR international depositary receipt ILC irrevocable letter of credit incl. inclusive incldd. included incldg. including inl. haul inland haulage INLO in lieu of inst.
instant Instal., instal. installment
Int., int. interest inv., Inv.
invoice
inv.doc.,attach. invoice with document attached Inv't., invt. inventory IOU I owe you
IOV inter-office voucher
IPN industrial promissory note IPO initial public offering IR Inland Revenue
IRA individual retirement account IRA interest rate agreement IRR interest rate risk IRR internal rate of return irred. irredeemable IRS interest rate swap
IT information technology ITC investment tax credit IV investment value 缩写 英文全称 J., Jour. journal
J.A., J/A joint account J.D.B. journal day-book J.V. journal voucher J/A
joint account
银行间的拆借利率 指数货币期权票据 资本-产出增量比 工业发展债券 无形开发成本 国际寄存单据 不可撤销信用证 包括在内 已包含在内 包含
内陆运输费用 代替
即期、分期付款 分期付款 利息
发票、付款通知 附提货单的发票 存货 借据 内部传票 工业汇票 首次发售股票 国内税收
个人退休金帐户 利率协议 利率风险 内部收益率 不可赎回的 利率调期 信息技术 投资税收抵免 投资价值 中文 日记帐
联合（共管）帐簿 分类日记帐 分录凭单 共同帐户
K.D. 缩写 L&D L.&D. L., Led. L.A. l.s. L/F L/M L/T LC ，L/C LG Li. lifo, LIFO LIRCs LP LRP LRPF LT 缩写 M M M m M.B. M.D.
M.D.,M/D M.F. M.M. M.O. M/a, MA M/C m/c M/D M/d M/P M/s
knocked down price 英文全称
loss and damage loans and discounts ledger
liquid assets lump sum ledger folio list of materials lead time letter of credit letter of guarantee liability
last in,first out
low interest rate currencies linear programming limited recourse project
limited recourse project financing long term 英文全称
matured bond mega- milli- million
memorandum book maturity date
memorandum of deposit mutual funds money market money order my account marginal credit metallic currency
memorandum of deposit months after deposit months after payment months of sight
成交价格 中文
损失和损坏 放款及贴现 分类帐 流动资产 一次付款总额 分类帐页数 材料清单 交付周期 信用证 保函 负债
后进先出法 低利率货币 线性规划 有限追索项目 有限追索项目融资 长期 中文 到期的债券 百万 千分之一 百万 备忘录 到期日
存款(放）单 共同基金 货币市场
邮汇 本人帐户
信贷限额, 限界信贷金属货币 存款单
出票后...... 月 付款后...... 月 见票后....... 月
Mat.
Max., max MBB MBO MCA MCP MEI mem. MERM MF min MIP MLR MLTG MMDA MO,M.O. mo. Mos.
Mrge.(mtg. ) MRJ MRP MT mthly MTN 缩写 n.a n. N.A. N.A. N.B. N.D. n.d. n.d. N.E. n.e. n.e.
maturity maximum
mortgage-backed bonds management by objectives mutual currency account mixed credit program
marginal efficiency of investment memorandum
multilateral exchange rate model mezzanine financing micro one millionth part minimum
monthly investment plan minimum lending rate
medium-and-long-term guarantee money market deposit account money order month months mortgage
materials requisition journal monthly report of progress medium term monthly
medium-term note 英文全称 not available net
net assets non-acceptance nota bene net debt no date
non-delivery net earnings no effects not enough
到期日 最大量
抵押支持的债券 目标管理 共同货币帐户 混合信贷计划 投资的边际效率 备忘录
多边汇率模型 过渡融资 百万分之一 最低值、最小量 月度投资计划 最低贷款利率 中长期担保
货币市场存款帐户汇票 月 月 抵押 领料日记帐 进度月报 中期 每月 中期票据 中文 暂缺 净值 净资产 不承兑 注意 净债务 无日期 未能到达 净收益 无效 不足
N.G. N.I. N.I. N.L. N.N. N.P. N.Q.A. N.R.
N.S.F.,NSF N.W. N.Y. N/C N/F N/P N/R
N/S、N.S.F. NA NC ND NDA NE.
Neg.Inst., N.I. negb. net. p. NFD NFS NH NIAT NIFO nil NIM NIT NL NM no a/c NO. (no.) NOP
net gain net income net interest net loss no name notes payable net quick assets notes receivable no sufficient fund net worth net yield net capital no fund
net profit
no responsibility not sufficient funds not applicable no charge
next day delivery net domestic asset no effects
negotiable instruments negotiable net proceeds no fixed date not for sale not held
net income after tax next in, first out nothing
net interest margin negative income tax no load no marks no account number
net open position
纯收益 净收益 净利息 净损失 无签名 应付票据 速动资产净额 应收票据 存款不足 净值 净收益 净资本 无存款 净利 无责任 存款不足 不可行 免费
第二天交割 国内资产净值 无存款 流通票据
可转让的、可流通的净收入 无固定日期 非卖品 不追索委托 税后净收益 次进先出法 无
净息差 负所得税 无佣金 无标记 无此帐户 编号、号数 净开头寸
NOW a/c negotiable order of withdrawal NP no protest NPC nominal protection coefficient NPL non-performing loan NPV method net present value method NSF check no sufficient fund check NTA net tangible assets ntl no time lost NWC net working capital NX not exceeding 缩写 英文全称 O.B. ，O/B order book
O.E. ，o.e. omission excepted O.F.
ocean freight
O/a on account o/a on account of O/d on demand o/d, o.d., O.D. overdrawn O/s outstanding OA open account
OAAS
operational accounting and analysis
system
OB other budgetary OBV on-balance volume OD overdraft OEC original equipment cost OFC open for cover OI original issue OII overseas investment insurance ok. all correct opp opposite opt. optional ord. ordinary
OVA overhead variance analysis OW offer wanted 缩写 英文全称 P
paid this year
P&I clause
protection and indemnity clause
可转让存单帐户 免作拒付证书 名义保护系数 不良贷款 净现值法 存款不足支票 有形资产净值 立即
净流动资本 不超过 中文 订货簿 遗漏除外 海运费
赊帐
记入...... 帐户 见票即付 透支
未清偿、未收回的 赊帐、往来帐 经营会计分析制 其他预算 持平数量法 透支
设备原值 预约保险 原始发行 海外投资保险 全部正确
对方
可选择的 普通的
间接费用差异分析 寻购启示 中文
该年（红利）已付保障与赔偿条款
P.0. P.A.
p.a., per ann. postal order
personal account; private account per annum 汇票
个人账户、私人账户 每年
P.C.B. P.O.D P.O.R. P.P. P/A P/E ratio P/N P/P PAC PAYE PAYE PBT pd PF PFD PMO POR Ppd. PR PS PV 缩写 Q. q.v. Q.y. quad. 缩写 R r. R. r.d. R/A R/D
petty cash book pay on delivery payable on receipt payback period private account price-eanings ratio promissory note posted price put and call pay as you earn pay as you enter profit before taxation paid
project finance preferred stock postal money order pay on return prepaid
payment received postscript
par value; present value 英文全称 quantity
quod vide (which see) query
quadruplicate
英文全称
R option not traded rate
response; registered; return running days=consecutive days refer to acceptor refer to drawer
零用现金簿 货到付款 货到付款
（投资的）回收期 私人帐户 收益率 期票，本票 (股票等) 的牌价 卖出和买入期权 所得税预扣法 进入时支付 税前利润 已付
项目融资 优先股 邮政汇票 收益
预付
付款收讫 又及
面值；现值 中文 数量 参阅 查核
一式四份中的一份
中文
没有进行交易的期权 比率
答复；已注册；收益 连续日
洽询（汇票）承兑人 请给出票人，（银行）洽询出票人
RAN RB rcvd. re. recd. REER
REVOLVER revenue anticipation note regular budget received
with reference to Received
real effective exchange rate revolving letter of credit 收入预期债券 经常预算 已收到 关于 收到 实效汇率 循环信用证 RM ROA ROC ROE ROE ROI ROP ROS ROS RSVP Rto RTO 缩写 S SA SAA SAB SB SC SCF SCIRR SCL SD SDBL SDR SE sec. SF SFS sgd.
remittance return on asset return on capital ratio of equity return on equity return on investment registered option principal ratio of sales return on sales please reply ratio
round trip operation 英文全称
split or stock divided semi-annual payment special arbitrage account special assessment bond short bill
supplier credit
supplier credit finance special CIRR
security characteristic line standard deduction
sight draft, bill of lading attached straight discount rate shareholders' equity section
sinking fund
Summary Financial Statements signed
汇款
资产回报率 资本收益率 股本利润率 股本回报率 投资收益 记名期权本金 销售利润率 销售收益率 请回复 比率 往返作业 中文
拆股或股息 半年支付 特别套作账户 特别估价债券
短期国库券；短期汇票卖方信贷 卖方信贷融资 特别商业参考利率 证券特征线
标准扣除额
即期汇票，附带提货单直线贴现率 股东产权 部分
偿债基金 财务报表概要 已签署
SLC SMA SOYD SPS Sq. ss ST St. Dft. STB Std. STIP Stk. sund. 缩写 T.B. T.C. T.M. T.T.B. T.T.S. TA TA TA TB
TBD policy TBL TBV TCI TD TDR TL TN TR TT, T/T 缩写 U.A. U/A u/c.
standby LC
special miscellaneous account sum of the year's digits method special purpose securities square
semis, one half short term sight draft special tax bond standard
short-term insurance policy stock sundries
英文全称 trial balance traveler's check
telegraph money order telegraphic transfer bought telegraphic transfer sold total asset
trade acceptance transfer agent
treasury bond, treasury bill to be declared policy through bill of lading trust borrower vehicle trade credit insurance time deposit
Treasury Deposit Receipt time loan; total loss treasury note
telegram restante; trust receipt telegraphic transfer 英文全称 unit of account
underwriting account undercharge
备用信用证 特别杂项账户 年数加总折旧法 特设证券 平方；结清 一半 短期
即期汇票 特别税债务 本价 短期保险单 存货
杂货，杂费 中文 试算表 旅行支票 电汇票 买入电汇 卖出电汇
全部资产，资产 商业承兑票据 过户转账代理人 国库券，国库债券 预保单，待报保险单 联运提单，直达提单 信托借款人工具（公司） 贸易信用保险 定期存款 国库券存据
定期贷款；总损失 国库券
留交电报；信托收据 电汇 中文
记账单位，记价单位 保险帐户
不足的价钱，少讨的价钱
UIT unrevd. USIT UUE 缩写 VAT VD Vid. VTC 缩写 w.c., W.C. W/Tax WACC WCG WD 缩写 X x.a.
x.b., xb， X.C., X.cp. x.d.
X.d., X.div. X.P. XB X-Dis XI,X.in,int. XL 缩写 YB YLD yr YTC YTM 缩写 ZBA ZBB
Unit Investment Trust unreceived
Unit Share Investment Trust use until exhausted 英文全称 value added tax volume deleted vide-see
Voting Trust Certificate 英文全称
without charge withholding tax
weighted average cost of capital working capital guarantee when distributed 英文全称 ex-interest ex all ex bonus ex coupon ex distribution
ex dividend expres paye-extra message paid extra budgetary ex-distribution ex interest extra large; extra long 英文全称 yrbk yearbook yield year; your
yield to (first) call yield to maturity 英文全称
zero bracket amount zero-based budgeting
单位投资信托 未收到的
单位股投资信托 用完为止 中文 增值税 勾销的数量 参阅
股东投票权信托证书 中文
免费 预扣税
加权平均资本成本 流动资金担保
（股票）发售时交割 中文 无利息 无所有权益
不附（本期）红利 无息债券
不包括（下期股息或红利）分配
未付红利
额外通讯费付讫；已令函奉上 预算外的 无分销 利息除外 特大；特长 中文
年报，年鉴 收益
年；你的
至通知赎回时收益 全期收益，到期收益 中文
零基数预算法
零基数预算法，免税金额，免征
点
ZR zswk
zero coupon issue this week
零息发行 本周