会计用语缩写

　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 缩写 英文全称 中文

　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 缩 写 英文全称 中文 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 缩写 英文全称 中文 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 缩写 英文全称 中文 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 缩写 英文全称 中文 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 缩写 英文全称 中文 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 缩写 英文全称 中文 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 缩写 英文全称 中文 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 缩写 英文全称 中文 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 缩写 英文全称 中文 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 缩写 英文全称 中文 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 缩写 英文全称 中文 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 缩写 英文全称 中文 O.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 缩写 英文全称 中文 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 缩写 英文全称 中文 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 缩写 英文全称 中文 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 缩写 英文全称 中文 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 缩写 英文全称 中文 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 缩写 英文全称 中文 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 缩写 英文全称 中文 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 缩写 英文全称 中文 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 缩写 英文全称 中文 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 缩写 英文全称 中文 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 缩写 英文全称 中文 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