CR=credit贷方,债主
DR=debt借贷方
Exp=Expense花费,费用
OH=overhead常用开支
TC=total cost总费用
FC=fixed cost常设费用
FX=Foreign Exchange
VC=variable cost变动费用
P=profit竟利润
S=sales销售总额
Rev=revenue利润
MC=marginal cost费用差额
GM=gross margin毛利
MR=marginal revenue利润差额
AR=acount receivable 应收款(销售后,记账以后收取。)
AP=account payable 应付款(花费后记账,以后付费。)
PMT=payment支付款
NI=net income纯收入
AMT=amount数额
DCT=discount打折
BL - billing of lading 提货单
ITR - accounting Entries
Recon -Reconciliation 对帐
LC - letter of credit 信用证
MM - Money Market 货币市场
PBV - Position book Verification 外汇头寸簿核实
L&D - Loans & Deposit 存贷款
GA / GL - general accounts / general ledger 总帐
MIS - Management Info. System.
EL: Expected Loss 预期损失
CDS : credit default swap 信用违约掉期
P&L - profit & loss 盈亏帐目
Collateral / security 抵押品
CAR – Capital Adequacy Ratio 资金充足率
Capital the regulator (Big Daddy)
RWA : Risk Weighted Asset 风险 加权资产
PD : probability of Default 违约率
LGD : Loss Given Default 违约损失率
EAD : Exposure at Default 风险敞口
M : effective Matu