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| 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 |
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