2024年2月21日发(作者：)

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

accrued interest

Acct. accountant

Acct. accounting

. account number

. account title

ACT advance corporation tax

., 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

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, . bills 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

Bk.

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

book

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

帐册

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/f

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

carry forward 过次页、结转

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., . 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.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.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

FCG

FCR

fd.

foreign currency guarantee 外币担保

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)

.

FINA

FIO

FLG

flt.

fo.

FOCUS

for'd., fwd

FOX

FP

FRA

FRCD

FREF

frt.

Frt.

Frt. fwd

frt.& grat.

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

fxd

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 固定的

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

.,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

J/F, j/f

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

journal folio

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

日记帐页数

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

M/T

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.

mail transfer

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

信汇

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.E.S.

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.

., N.I.

negb.

net. p.

NFD

NFS

NH

NIAT

NIFO

nil

NIM

NIT

NL

NM

no a/c

NO. (no.)

NOP

not elsewhere specified

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

未另作说明

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&L

P.0.

P.A.

p.a., per ann.

profit and loss

postal order

personal account; private account

per annum

盈亏，损益

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

RAM

RAN

RB

rcvd.

re.

recd.

REER

REVOLVER

diverse annuity mortgage

revenue anticipation note

regular budget

received

with reference to

Received

real effective exchange rate

revolving letter of credit

逆向年金抵押

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

Shr.

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.

share

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

股份

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

UHF

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.d.

X.d., .

X.P.

XB

X-Dis

XI,,int.

XL

缩写

YB

YLD

yr

YTC

YTM

缩写

ZBA

ZBB

ultra high frequency

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

超高频

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