财务会计英语缩写语

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、帐号
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、帐号
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
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
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
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
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
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
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
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
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
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
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
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
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
.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
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
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
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
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
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
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
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
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
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
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
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