1、annuity年金ATCaverage total cost平均总成本ATMat the money仅付成本钱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 shareB股b&bbed & breakfast住宿费和早餐费b.b.bearer bond不记名债券B.B., B/Bbill 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/Ebill of exchange汇票b.l.,
2、B/Lbill 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/Pbills payable应付票据B.P.Bbank post bill银行汇票b.r., B/R, B.rec.bills receivable应收票据b.s., B.S.， BS,B/Sbalance sheet资产负债表B.T.T.bank telegraphic transfer银行电汇B/Bbill bought买入票据、买入汇票B/Cbills for collection托收汇票B/Dbank draftbill
3、s discounted已贴现票据b/dbrought down转下页B/Ebill of entry报关单b/fbrought forward承前B/LB/L originalbill of lading original提货单正本B/Rbank rate银行贴现率bill of sales卖据、出货单BAbank acceptance银行承兑汇票bal.balance余额、差额banky.bankruptcy破产、倒闭BCbuyer credit买方信贷Bd.bond债券BEPbreakeven point保本点、盈亏临界点Bfcy.Beneficiary受益人bitbinary digi
4、t两位数Bk.bank银行bank book银行帐簿book帐册BNbank note钞票BObuyers option买者选择交割期的远期合同BOMbeginning of month月初BOTbalance of trade贸易余额BOYbeginning of year年初BRBrok.broker or brokerage经纪人或经纪人佣金BVbook value票面价值cash; coupon; currency现金、息票、通货c.,Cts.cents分C.A.chartered accountan，t chief accountant特许会计师、主任（主管）会计师commercia
5、l agent商业代理、代理商C.A.Dcash 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.C.C.contra credit贷方对销cashiers check银行本票C.d.cum dividend附股息报关单C.H.clearing house票据交换所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
6、注册管理会计师C.O., C/Ocash 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.ACertified Public Accountant注册公共会计师C.P.A.注册会计师C.S.capital stock股本C.V.P. analysisCost Volume Profit analysis本-量 -利分析C.W.O.cash with order订货付款，随订单付现C/Acapital account资本帐户current account往来帐current assets流动资产c/dcarried down过次页、
7、结转下期c/fcarry forward过次页、结转C/Icertificate of insurance保险凭证C/Lcurrent liabilities流动负债c/ocarried over结转后期can.cancelled注销cap.capital资本CAPMcapital asset pricing mode固定资产计价模式CBDcash before delivery先付款后交货CDcertificate of deposit存单CGcapital gain资本利得capital goods生产资料、资本货物Chgscharges费用Chq.cheque支票CIAcertified
8、 internal auditor注册内部审计员Ck.checkCMLcapital market line资本市场线性CMOCollateralized Mortgage Obligations担保抵押贷款债务CMVcurrent market value现时市场价值CNconsignment note铁路运单credit note贷方通知书COBOLCommon Business Oriented Language通用商业语言Col.column帐栏Coll.collateral担保、抵押物collection托收Com. mission佣金conv, cv, cvtconvertible
9、可转换的、可兑换的Cor.corpus本金CPcommercial paper商业票据CPMcost per thousand每一千个为单位的成本Cps.coupons息票CRcash receipts现金收入current rate当日汇率、现行汇率Cr.Credit, creditor贷记、贷方CSconvertible securities可转换证券CTcable transfer电汇corporate treasurer公司财务主管ctgecartage货运费、搬运费、车费CTTcapital transfer tax资本转移税cur currcurrent本月、当月CVconvert
10、ible security可转换债券CVDcountervailing duties反倾销税CYcalendar year日历年Cy.currency货币Ddegree; draft度、汇票D.A.debit advice欠款报单D.Bday book日记帐、流水帐D.C.F. methoddiscounted cash flow method现金流量贴现法D.D., D/Ddemand 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., DRdiscount rate贴现率、折扣率d/adays afte
11、r acceptance承兑后 日（付款）D/Adeposit account存款帐户document against acceptance承兑交单D/Ddocumentary draft跟单汇票Demand Draft票汇D/d; d/ddays after date出票后 日（付款 ）D/Ndebit note清单D/Odelivery order发货单D/Pdocuments against payment付款交单D/R.deposit receipt存款收条D/Wdock warrant码头仓单DB methoddeclining balance （depreciation） meth
12、od递减余额折旧法Dd.delivereddouble declining balance （depreciation）交付DDB methodmethod双倍递减余额折旧法Def.deferred延期def.deficit赤字、亏损Dely.deliverydem.demurrage滞期费Depr.depreciation折旧Dft.draftdiff.difference差额Dis.discount折扣、贴现dishd;dished dishonored不名誉、拒付Div.dividend; division红利div.;divd dividend红利、股息DLdirect loan直接贷
13、款DLDdeadline date最后时限Dls, Dol（s）;dollars元DNdate number日期号DN, D/N借记通知单DNRdo not reduce不减少Do, dto.ditto同上、同前Doc（s）documents凭证、单据、文件Doc. codedocument code凭证（单据）编号doc. att.documents attached附单据、附件Dols.美元DORdate of request要求日DP, D/Pdocument against payment交单付款Drdebtor债务人DR存单、存款收据debit借记、借方drawer借方DS, d/s
14、days after sight（days sight）见票后 日（付款 ）Ds, dsdays日DTCdeposit taking company接受存款公司Deposit Trust Company储蓄信托公司Dup, duplduple, duplicate副本DVPdelivery versus payment付款交货Dy, d/yday; delivery日、交货dzdozen一打Eexchange; 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
15、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.Texcess profit tax超额利润税Ea.each每earning assets盈利资产 ,有收益的资产EATearnings after tax税后收益EBex budgetary预算外EIBExport-Import BankEMIPequivalent mean investment periodEMPend-of month paymentEMSEuropean Monetary Systemencd.enclosedencl（s）.enclosureEnd
16、., end.endorsementEntd.enteredEOAeffective on or aboutEODevery other dayEOMend of monthEOSend of seasonEOYend of yearEPDearliest possible dateEPNexport promissory noteEPRearnings price ratioEPSearnings per share税前收益 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
17、、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 每股收益额、 每股平均收益， 每股盈利额EPVIexcess present value index超现值指数Eq.equivalent等值ERMexchange rate mechanism汇率机制ERSExport Refinance Scheme出口再融资计划ESOPEmployee Stock Ownership Plan职工持股计划
18、Est.estate财产、遗产et seq.et sequent以下ETLTequal to or less than等于或少于ETSestimated time of sailing预计启航时间ex cp.ex coupon无息票ex div.无股息ex.;exch exchange汇兑、况换excl.exclusive另外、不在内Exs.expenseExtd.extend展期Fdealt 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.for
19、eign bill of exchange外国汇票F.C.fixed capital固定资本fixed charges固定费用future contract远期合同F.I.Tfree 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FAIAFellow of the Association of InternationalAccountants国际会计协会会员FASBFinancial Accounting Standards Boards财务会计标准委员会FAT
20、fixed asset transfer固定资产转移FCAFellow of the Institute of Chartered特许会计师学会会员FCGforeign currency guarantee外币担保FCRforwarders cargo receipt货运代理行收据fd.fund资金FDB methodfixed rate on declining balance method定率递减余额折旧法FEfuture exchange远期外汇Fi.t.免所得税FIBCfinancial institution buyer credit policy金融机构买方信贷险FIFOfirst
21、 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FINAfollowing items not available以下项目不可获得FIOfree in and out自由进出FLGfinance lease guarantee金融租赁担保flt.flat无利息fo.folioFinancial and Operations Combined对折、页码FOCUSUniform Single Repo
22、rt财务经营综合报告ford., fwdforward; forwarded转递FOXFutures and Options Exchange期货和期权交易所FP已全付的FRAforward rate agreement远期利率协议FRCDfloating rate certificate of deposit浮动利率存单free case no charge for case免费事例FREFfixed rate export finance固定利率出口融资frt.forward期货、远期合约Frt.freight运费Frt. fwdfreight forward运费待付frt.& grat.freight and gratuity运费及酬金Frt.ppdfreight prepaid运费已付FSfinal settlement最后结算fut.futures期货、将来FVface value面值FVAfair value accounting合理价值法FWDforward （exchange） contract远期合约FX brokerforeign exchange broker外汇经纪人fxdfixed固定的FXRNfixed rate note定息票据FYfiscal year （financial year）财政（务）年度fy. pd.全部付讫
