ACCA专业词汇英文缩写用法大全

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ACCA专业词汇英文缩写用法大全

NE.

no effects

., N.I.

negotiable instruments

无存款

流通票据

negb.

net. p.

NFD

NFS

NH

NIAT

NIFO

nil

NIM

NIT

NL

NM

no a/c

NO. (no.)

NOP

NOW a/c

NP

NPC

NPL

NPV method

NSF check

NTA

ntl

NWC

NX

.B.，O/B

O.E.，o.e.

O.F.

O/a

o/a

O/d

ROA

ROC

ROE

ROE

ROI

ROP

ROS

ROS

RSVP

Rto

RTO

S

SA

negotiable

net proceeds

no fixed date

not for sale

not held

net income after tax

next in, first out

nothing

net interest margin

negative income tax

no load

no marks

no account

number

net open position

negotiable order of withdrawal

no protest

nominal protection coefficient

non-performing loan

net present value method

no sufficient fund check

net tangible assets

no time lost

net working capital

not exceeding

order book

omission excepted

ocean freight

on account

on account of

on demand

return on asset

return on capital

ratio of equity

return on equity

return on investment

registered option principal

ratio of sales

return on sales

please reply

ratio

round trip operation

split or stock divided

semi-annual payment

可转让的、可流通的

净收入

无固定日期

非卖品

不追索委托

税后净收益

次进先出法

无

净息差

负所得税

无佣金

无标记

无此帐户

编号、号数

净开头寸

可转让存单帐户

免作拒付证书

名义保护系数

不良贷款

净现值法

存款不足支票

有形资产净值

立即

净流动资本

不超过

订货簿

遗漏除外

海运费

赊帐

记入......帐户

见票即付

资产回报率

资本收益率

股本利润率

股本回报率

投资收益

记名期权本金

销售利润率

销售收益率

请回复

比率

往返作业

拆股或股息

半年支付

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SAA

SAB

SB

SC

SCF

SCIRR

SCL

SD

CAPM

CBD

CD

CG

CG

Chgs

Chq.

CIA

Ck.

CML

CMO

CMV

CN

CN

COBOL

Col.

Coll.

Coll.

Com. comm.

conv, cv, cvt

Cor.

CP

CPM

Cps.

CR

CR

Cr.

CS

CT

CT

ctge

CTT

cur curr

CV

special arbitrage account

special assessment bond

short bill

supplier credit

supplier credit finance

special CIRR

security characteristic line

standard deduction

capital asset pricing mode

cash before delivery

certificate of deposit

capital gain

capital goods

charges

cheque

certified internal auditor

check

capital market line

Collateralized Mortgage Obligations

current market value

consignment note

credit note

Common Business Oriented Language

column

collateral

collection

commission

convertible

corpus

commercial paper

cost per thousand

coupons

cash receipts

current rate

Credit, creditor

convertible securities

cable transfer

corporate treasurer

cartage

capital transfer tax

current

convertible security

特别套作账户

特别估价债券

短期国库券；短期汇票

卖方信贷

卖方信贷融资

特别商业参考利率

证券特征线

标准扣除额

固定资产计价模式

先付款后交货

存单

资本利得

生产资料、资本货物

费用

支票

注册内部审计员

支票

资本市场线性

担保抵押贷款债务

现时市场价值

铁路运单

贷方通知书

通用商业语言

帐栏

担保、抵押物

托收

佣金

可转换的、可兑换的

本金

商业票据

每一千个为单位的成本息票

现金收入

当日汇率、现行汇率

贷记、贷方

可转换证券

电汇

公司财务主管

货运费、搬运费、车费资本转移税

本月、当月

可转换债券

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二、CFA学员必知的1500个英文缩写用法解释

Accommodation bill

Accommodation charge

Accommodation Paper

Accommodation Trade

Account

Account Executive (AE)

Account Sales

Account Stated

Account Statement

Account Transfer Instruction (ATI)

Accountability

Accountant

Accountant's Opinion

Accountants' report

Accounting Earnings

Accounting equation

Accounting Exposure

Accounting firm

Accounting period

Accounting practice

Accounting Society of China (ASC)

Accounting standard

Accounting treatment

Accounts Payable

Accounts receivable

Accounts Receivable Financing

Accounts Receivable Loan

Accounts Receivable Turnover Ratio

Accredit value

Accredited Investor

Accrediting

Accretion

Accretion Account

Accrual basis 【accounting 】

Accrual Bond

Accrual of Discount

Accrued Dividend

Accrued expenses

Accrued Interest

Accrued revenue

Accumulate

Accumulated depreciation

Accumulated Dividend

融通票据

融通收费

融通票据、担保借据

配合交易

账户

期货营业员

对账单、承销清单

对账单

账户财务报表

帐户转移指示

责任承担；问责

会计师

会计师意见

会计师报告

会计盈余

会计程式

财会风险

会计事务所

会计期间

会计惯例；会计实务

中国会计学会

会计准则；会计标准

会计处理方式

应付帐款

应收帐款

应收帐款融资

以应收帐款为抵押的贷款

应收帐款周转率

自然增长值

合资格投资者；受信投资人

本金增值

增值

增值帐

应计制；权责发生制【会计】

利息债券

应计贴现

应计股利

应计费用

应计利息

应计收益

逢低买进、择机买进、持仓观望累计折旧；累积折旧

累计股息

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Accumulated earning

Accumulated Earnings

Accumulated Earnings Tax

Accumulated interest

Accumulated profits

Accumulated Reserves

Accumulation

Accumulation Area

Accumulation Bond

Accumulation Period

Accumulation Plan

Accumulation Unit

ACI-The Financial Markets of Hong Kong (ACIHK)

Acquired Company

Acquiree

Acquirer

Acquiring Company

Acquiring Firm

Acquisition

Acquisition Cost

Acquisition of Assets

Acquisition of shells

Acquisition of Stock

Across the board

Acting in concert

Action

Active

Active Account

Active assets

Active Bond Crowd

Active Box

Active business pursuits 【GEM 】

Active capital

Active Growth Fund

Active Management（AM）

Active market

Active Portfolio Strategy

Active Securities

Active Stock

Activity

Actual Cash Value（ACV）

Actual market

Actual price

Actual useful life

Actual-Cash-Value Coverage

Actually Outstanding

Actuals

Actuary

Ad valorem

累积盈余

累计盈余

累计盈余税

累计利息；

累计利润；累积利润

累积准备

累积

累积区域

累积债券

累积期限

累积计划

累积单位

香港财资市场公会

被并公司

被并公司

主并公司

主并公司

购并公司

收购、购并

购并费用

资产购并

买壳

股份购并

活跃账户

一致行动；合谋

股票行情

交易活跃

运作资产、活动资产；有收益资产活跃债券交易商

活性保险箱

活跃业务纪录【创业板】

活动资本

积极成长型基金

积极性管理

交投活跃

积极性投资组合策略

活跃证券

热门股

作业活动、活动性

实际现金价值

现货市场

现货价

实际可用年期

实际现金价值保障

实际发行额

现货、实货

精算师；保险统计专家

从价；按值

从价印花税

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Ad valorem stamp duty

Additional Hedge

Additional margin

Add-on

Add-on Interest

Adequate Consideration

Adjudication Division

Adjudicator

Adjustable rate mortgage (ARM)

Adjustable Rate Preferred Stock（ARPS）

额外避险

额外按金

附加利益；优惠

附加利息

适当报价

审裁科

审裁员

调息按揭，调整式利率抵押贷款

可调股息优先股

调整基价 调整基数

Adjusted Basis

Adjusted Debit Balance﹝ADB﹞

Adjusted Exercise Price

Adjusted Gross Income（AGI）

Adjusted net assets

Adjusted net tangible assets

Adjusted Present Value (APV)

Adjustment

Adjustment Preferred Securities

Adjustments

Administering bank

Administrative Pricing Rules

Administrator

Admissible securities value

Admission by Investment

Admitted to Dealings

Admitted value

Advance

Advance booking form

Advance Commitment

Advance Refunding

Advance-Decline Line (ADL)

Advance-Decline Ratio (ADR)

Advances Versus Declines

Disclosure-based

Discontinued operations

Discount

Discount

Discount broker

Discount Brokers

Discount rate

Discount Window

Discounted cash flow

Discretionary account

Discretionary Account

调整负债余额

调整履约价

更正、调整

调整后资产净值

调整后有形资产净值

调整后现值

调整后毛利、调整总收入

全面一致；全盘的

调整优先证券

调整额、扣除额

承办银行；经办银行

操纵价格规定

行政官员、管理人员

证券的认可价值

投资入伙

准予交易、准许上市

认可值

上涨、预付、贷款 垫款

排期申请表格

预先承诺

提前转期、套期转换

股票价格涨跌线、升降线

股票价格涨跌比率

涨跌股票

以披露为本；以信息披露为重

已终止经营之业务

低水【期货】；折让；贴现

贴现、贴水

折让经纪；折扣经纪；减佣经纪；低收费经纪贴现经纪人

折扣率；贴现率

贴现窗口 贴现窗

现金流量折现 / 贴现法

全权代客买卖账户；全权委托户口

授权户口

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Discretionary bonus payment

Discretionary manager

Discretionary order

Discretionary power

Discretionary trust

Dishonored cheque

Disinflation

Disinterested shareholder

Disintermediation

Dispersion 【statistics 】

Disposable Income

Disqualification order

Distant month

Distributable profit

Distribution

酌情支付的花红

全权管理人

全权委托盘

酌情权

全权信托

空头支票

滞胀；反通货膨胀，阻止通货膨胀

没有利益关系的股东

反调停，非中介化；排媒现象

离差【统计】

可支配所得

吊销资格令

远期月份

可分派溢利

分销；分派，发配金