2024年6月3日发(作者：)

财务会计英语缩写语

缩写

a/c no.

.

b.o.p.

B/L original

BO

BOM

BOT

BOY

Brok.

C.O., C/O

c.o.d, C.O.D.

C.W.O.

c/o

CMO

COBOL

Col.

Coll.

Coll.

Com. comm.

conv, cv, cvt

Cor.

D.C.F. method

D.O.G.

D/O

DB method

DDB method

Dls, Dol(s);

Do, dto.

Doc(s)

Doc. code

doc. att.

Dols.

DOR

E&O.E.

EDOC

EOA

EOD

EOM

EOS

EOY

ESOP

F.O.C.

F.X., FE, FOREX

FDB method

FIFO

FIO

fo.

FOCUS

for'd., fwd

FOX

FX broker

HIBOR

hifo

Hon'd

I.B.O.

IBOR

英文全称

account number

account number

bill of materials

balance of payments

bill of lading original

buyer's option

beginning of month

balance of trade

beginning of year

broker or brokerage

cash order

cash on delivery

cash with order

carried over

Collateralized Mortgage Obligations

Common Business Oriented Language

column

collateral

collection

commission

convertible

corpus

discounted cash flow method

days of grace

delivery order

declining balance (depreciation) method

double declining balance (depreciation) method

dollars

ditto

documents

document code

documents attached

dollars

date of request

errors and omissions excepted

except as otherwise noted

effective date of change

effective on or about

every other day

end of month

end of season

end of year

Employee Stock Ownership Plan

free of charge

foreign exchange

fixed rate on declining balance method

first in, first out

free in and out

folio

Financial and Operations Combined Uniform

Single Report

forward; forwarded

Futures and Options Exchange

foreign exchange broker

Hong Kong Interbank Offered Rate

highest-in, first-out

honored

invoice book outward

inter-bank offered rate

中文

帐户编号、帐号

帐户编号、帐号

用料清单

收支差额

提货单正本

买者选择交割期的远期合同

月初

贸易余额

年初

经纪人或经纪人佣金

现金汇票、现金订货

货到付款，交货付现

订货付款，随订单付现

结转后期

担保抵押贷款债务

通用商业语言

帐栏

担保、抵押物

托收

佣金

可转换的、可兑换的

本金

现金流量贴现法

宽限日数

发货单

递减余额折旧法

双倍递减余额折旧法

元

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

如有错漏，可加更正

除非另有说明

有效更改日期

大约在.......生效

每隔一日

月底

季末

年终

职工持股计划

免费

外汇

定率递减余额折旧法

先进先出法

自由进出

对折、页码

财务经营综合报告

转递

期货和期权交易所

外汇经纪人

香港银行同业拆借利率

高入先出法

如期支付的

销货发票簿

银行间的拆借利率

3

财务会计英语缩写语

缩写

ICONs

ICOR

INLO

.,attach.

IOU

IOV

IPO

J., Jour.

lifo, LIFO

M.O.

MBO

MO,M.O.

mo.

Mos.

NIFO

no a/c

NO. (no.)

NOP

NOW a/c

NPV method

.B.，O/B

O.E.，o.e.

O.F.

O/a

o/a

O/d

o/d, o.d., O.D.

O/s

OA

OAAS

OB

OBV

OD

OEC

OFC

OI

OII

ok.

opp

opt.

ord.

OVA

OW

P.O.D

P.O.R.

P/E ratio

PMO

POR

REVOLVER

ROA

ROC

ROE

ROE

ROI

ROP

ROS

ROS

Rto

RTO

英文全称

index currency option notes

incremental capital-output ratio

in lieu of

invoice with document attached

I owe you

inter-office voucher

initial public offering

journal

last in,first out

money order

management by objectives

money order

month

months

next in, first out

no account

number

net open position

negotiable order of withdrawal

net present value method

order book

omission excepted

ocean freight

on account

on account of

on demand

overdrawn

outstanding

open account

operational accounting and analysis system

other budgetary

on-balance volume

overdraft

original equipment cost

open for cover

original issue

overseas investment insurance

all correct

opposite

optional

ordinary

overhead variance analysis

offer wanted

pay on delivery

payable on receipt

price-eanings ratio

postal money order

pay on return

revolving letter of credit

return on asset

return on capital

ratio of equity

return on equity

return on investment

registered option principal

ratio of sales

return on sales

ratio

round trip operation

中文

指数货币期权票据

资本-产出增量比

代替

附提货单的发票

借据

内部传票

首次发售股票

日记帐

后进先出法

邮汇

目标管理

汇票

月

月

次进先出法

无此帐户

编号、号数

净开头寸

可转让存单帐户

净现值法

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

货到付款

货到付款

收益率

邮政汇票

收益

循环信用证

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

比率

往返作业

3

财务会计英语缩写语

缩写

SOYD

TBD policy

英文全称

sum of the year's digits method

to be declared policy

中文

年数加总折旧法

预保单，待报保险单

3