財務會計英語縮寫語

縮寫	英文全稱	中文
A	accepted	承兌
A&C	addenda and corrigenda	補遺和勘誤
A.C.V	actual cash value	實際現金價值
a.d., a/d	after date	開票後、出票後
a/c no.	account number	帳戶編號、帳號
a/c, A/C	account current	往來帳戶、活期存款帳戶
a/c, A/C, Acct.	account	帳戶、帳目
A/CS Pay.	accounts payable	應付帳款
A/P	account paid	已付賬款
A/P	account payable	應付帳款
A/P	accounting period	會計期間
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	應收帳款
A/S, a/s	after sight	見票即付
A/S，acc/s	account sales	承銷帳、承銷清單，售貨清單
abs.	abstract	摘要
Acc.	acceptance	往來帳戶
Acc., Acpt.	acceptance or accepted	承兌
Accrd.Int	accrued interest	應計利息
Acct.	accountant	會計師、會計員
Acct.	accounting	會計、會計學
Acct.No.	account number	帳戶編號、帳號
Acct.Tit.	account title	帳戶名稱、會計科目
ACT	advance corporation tax	預扣公司稅
ad.val., A/V	ad valorem to (according value)	從價
ADRS	asset depreciation range system	固定資產分組折舊法
Adv.	advance	預付款
AJE	adjusting journal entries	調整分錄
Amt.	amount	金額、總數
Ann.	annuity	年金
ATC	average total cost	平均總成本
ATM	at the money	僅付成本錢
ATM	Automatic Teller Machine	自動取款機（櫃員機）
Aud.	auditor	審計員、審計師
Av.	average	平均值
B share	B share	B 股
b&b	bed & breakfast	住宿費和早餐費
b.b.	bearer bond	不記名債券
B.B., B/B	bill book	出納簿
B.C.	bank clearing	銀行清算
b.c.	blind copy	密送的副本
b.d.i.	both dates inclusive	包括頭尾兩天
b.e., B/E	bill of exchange	匯票
b.l., B/L	bill of lading	提貨單
b.o.m.	bill of materials	用料清單
b.o.p.	balance of payments	收支差額
b.p., B/P	bills payable	應付票據
B.P.B	bank post bill	銀行匯票
b.r., B/R, B.rec.	bills receivable	應收票據
b.s., B.S.，BS, B/S	balance sheet	資產負債表
B.T.T.	bank telegraphic transfer	銀行電匯
B/B	bill bought	買入票據、買入匯票
B/C	bills for collection	託收匯票
B/D	bank draft	銀行匯票
B/D	bills discounted	已貼現票據
b/d	brought down	轉下頁
B/E	bill of entry	報關單
b/f	brought forward	承前
B/L	bill of lading	提貨單
B/L original	bill of lading original	提貨單正本
B/R	bank rate	銀行貼現率
B/S	bill of sales	賣據、出貨單
BA	bank acceptance	銀行承兌匯票
bal.	balance	餘額、差額
banky.	bankruptcy	破產、倒閉
BC	buyer credit	買方信貸
Bd.	bond	債券
BEP	breakeven point	保本點、盈虧臨界點
Bfcy.	Beneficiary	受益人
bit	binary digit	兩位數
Bk.	bank	銀行
Bk.	bank book	銀行帳簿
Bk.	book	帳冊
BN	bank note	鈔票
BO	buyer's option	買者選擇交割期的遠期合同
BOM	beginning of month	月初
BOT	balance of trade	貿易餘額
BOY	beginning of year	年初
BR	bank rate	銀行貼現率
Brok.	broker or brokerage	經紀人或經紀人佣金
BV	book value	票面價值
C	cash; coupon; currency	現金、息票、通貨
c.,Cts.	cents	分
C.A.	chartered accountant， chief accountant	特許會計師、主任（主管）會計師
C.A.	commercial agent	商業代理、代理商
C.A.D	cash against document	交單付款，憑單付現
C.A.S.	cost accounting standards	成本會計標準
C.B.	cash book	現金簿
c.b., C.B.	cash book	現金簿
C.C.	contra credit	貸方對銷
C.C.	cashier's check	銀行本票
C.d.	cum dividend	附股息報關單
C.H.	clearing house	票據交換所
C.H.	custom house	海關
C.I.T.	comprehensive income tax	綜合所得稅
C.L.	call loan	短期拆放
C.M.A.	certified management accountant	註冊管理會計師
C.O., C/O	cash order	現金匯票、現金訂貨
c.o.d, C.O.D.	cash on delivery	貨到付款，交貨付現
C.P.A	Certified Public Accountant	註冊公共會計師
C.P.A.	Certified Public Accountant	註冊會計師
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	訂貨付款，隨訂單付現
C/A	capital account	資本帳戶
C/A	current account	往來帳
C/A	current assets	流動資產
c/d	carried down	過次頁、結轉下期
c/f	carry forward	過次頁、結轉
C/I	certificate of insurance	保險憑證
C/L	current liabilities	流動負債
c/o	carried over	結轉後期
can.	cancelled	註銷
cap.	capital	資本
CAPM	capital asset pricing mode	固定資產計價模式
CBD	cash before delivery	先付款後交貨
CD	certificate of deposit	存單
CG	capital gain	資本利得
CG	capital goods	生產資料、資本貨物
Chgs	charges	費用
Chq.	cheque	支票
CIA	certified internal auditor	註冊內部審計員
Ck.	check	支票
CML	capital market line	資本市場線性
CMO	Collateralized Mortgage Obligations	擔保抵押貸款債務
CMV	current market value	現時市場價值
CN	consignment note	鐵路運單
CN	credit note	貸方通知書
COBOL	Common Business Oriented Language	通用商業語言
Col.	column	帳欄
Coll.	collateral	擔保、抵押物
Coll.	collection	託收
Com. comm.	commission	佣金
conv, cv, cvt	convertible	可轉換的、可兌換的
Cor.	corpus	本金
CP	commercial paper	商業票據
CPM	cost per thousand	每一千個爲單位的成本
Cps.	coupons	息票
CR	cash receipts	現金收入
CR	current rate	當日匯率、現行匯率
Cr.	Credit, creditor	貸記、貸方
CS	convertible securities	可轉換證券
CT	cable transfer	電匯
CT	corporate treasurer	公司財務主管
ctge	cartage	貨運費、搬運費、車費
CTT	capital transfer tax	資本轉移稅
cur curr	current	本月、當月
CV	convertible security	可轉換債券
CVD	countervailing duties	反傾銷稅
CY	calendar year	日曆年
Cy.	currency	貨幣
D	degree; draft	度、匯票
D.A.	debit advice	欠款報單
D.B	day book	日記帳、流水帳
D.C.F. method	discounted cash flow method	現金流量貼現法
D.D., D/D	demand draft	即期匯票
d.f, D.F., d.frt.	dead freight	空艙費
D.O.G.	days of grace	寬限日數
D.R., DR	discount rate	貼現率、折扣率
d/a	days after acceptance	承兌後......日（付款）
D/A	deposit account	存款帳戶
D/A	document against acceptance	承兌交單
D/D	documentary draft	跟單匯票
D/D	Demand Draft	票匯
D/d; d/d	days after date	出票後......日(付款)
D/N	debit note	清單
D/O	delivery order	發貨單
D/P	documents against payment	付款交單
D/R.	deposit receipt	存款收條
D/W	dock warrant	碼頭倉單
DB method	declining balance (depreciation) method	遞減餘額折舊法
Dd.	delivered	交付
DDB method	double declining balance (depreciation) method	雙倍遞減餘額折舊法
Def.	deferred	延期
def.	deficit	赤字、虧損
Dely.	delivery	交付
dem.	demurrage	滯期費
Depr.	depreciation	折舊
Dft.	draft	匯票
diff.	difference	差額
Dis.	discount	折扣、貼現
dish'd;	dished dishonored	不名譽、拒付
Div.	dividend; division	紅利
div.;	divd dividend	紅利、股息
DL	direct loan	直接貸款
DLD	deadline date	最後時限
Dls, Dol(s);	dollars	元
DN	date number	日期號
DN, D/N	debit note	借記通知單
DNR	do not reduce	不減少
Do, dto.	ditto	同上、同前
Doc(s)	documents	憑證、單據、文件
Doc. code	document code	憑證（單據）編號
doc. att.	documents attached	附單據、附件
Dols.	dollars	美元
DOR	date of request	要求日
DP, D/P	document against payment	交單付款
Dr	debtor	債務人
DR	deposit receipt	存單、存款收據
Dr	debit	借記、借方
Dr	drawer	借方
DS, d/s	days after sight(days' sight)	見票後.......日(付款)
Ds, d's	days	日
DTC	deposit taking company	接受存款公司
DTC	Deposit Trust Company	儲蓄信託公司
Dup, dupl	duple, duplicate	副本
DVP	delivery versus payment	付款交貨
Dy, d/y	day; delivery	日、交貨
dz	dozen	一打
E	exchange; export	交易所、輸出
E&O.E.	errors and omissions excepted	如有錯漏，可加更正
e.a.o.n.	except as otherwise noted	除非另有說明
E.D.	ex dividend	股息除外
E.E., e.e.	errors excepted	如有錯誤，可加更正
E.P.T	excess profit tax	超額利潤稅
Ea.	each	每
Ea.	earning assets	盈利資產,有收益的資產
EAT	earnings after tax	稅後收益
EB	ex budgetary	預算外
EBIT	earnings before interest and income tax	稅前收益
EBIT	earnings before interest and tax	扣除利息和稅金前收益
EBS	Electronic Broking Service	電子經紀服務系統
EBT	earning before taxation	稅前盈利
EC	error corrected	錯誤更正
EC	export credit	出口信貸
Ec.	ex coupon	無息票
Ec.	example causa	例如
ECA	export credit agency	出口信貸機構
ECG	Export Credit Guarantee	出口信用擔保
ECI	export credit insurance	出口信用保險
ECR	export credit refinancing	出口信貸再融資
ECT	estimated completion time	估計竣工時間
ED	ex dividend	無紅利、除息、股利除外
EDD	estimated delivery date	預計交割日
EDI	electronic data interchange	電子數據交換
EDOC	effective date of change	有效更改日期
EDP	Electronic Data Processing	電子數據自理
EF	Exchange Fund	外匯基金
EF	export finance	出口融資
EFT	electronic funds transfer	電子資金轉帳
EIB	Export-Import Bank	進出口銀行
EMIP	equivalent mean investment period	等值平均投資期
EMP	end-of month payment	月末付款
EMS	European Monetary System	歐洲貨幣體系
encd.	enclosed	附件
encl(s).	enclosure	附件
End., end.	endorsement	背書
Entd.	entered	登記人
EOA	effective on or about	大約在.......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	年終
EPD	earliest possible date	最早可能日期
EPN	export promissory note	出口匯票
EPR	earnings price ratio	收益價格比率
EPS	earnings per share	每股收益額、每股平均收益，每股盈利額
EPVI	excess present value index	超現值指數
Eq.	equivalent	等值
ERM	exchange rate mechanism	匯率機制
ERS	Export Refinance Scheme	出口再融資計劃
ESOP	Employee Stock Ownership Plan	職工持股計劃
Est.	estate	財產、遺產
et seq.	et sequent	以下
ETLT	equal to or less than	等於或少於
ETS	estimated time of sailing	預計啓航時間
ex cp.	ex coupon	無息票
ex div.	ex dividend	無股息
ex.;	exch exchange	匯兌、況換
excl.	exclusive	另外、不在內
Exs.	expense	費用
Extd.	extend	展期
F	dealt in flat	無息交易的
f.	following (page)	接下頁
F. A.	face amount	票面金額
F.A.	fixed assets	固定資產
f.a.c.	fast as can	儘快
F.B.E.	foreign bill of exchange	外國匯票
F.C.	fixed capital	固定資本
F.C.	fixed charges	固定費用
F.C.	future contract	遠期合同
F.I.T	free of income tax	免交所得稅
F.O.C.	free of charge	免費
F.P.	fully paid	付訖
F.X., FE, FOREX	foreign exchange	外匯
FAIA	Fellow of the Association of International Accountants	國際會計協會會員
FASB	Financial Accounting Standards Boards	財務會計標準委員會
FAT	fixed asset transfer	固定資產轉移
FCA	Fellow of the Institute of Chartered Accountants	特許會計師學會會員
FCG	foreign currency guarantee	外幣擔保
FCR	forwarder's cargo receipt	貨運代理行收據
fd.	fund	資金
FDB    method	fixed rate on declining balance method	定率遞減餘額折舊法
FE	future exchange	遠期外匯
Fi.t.	free of income tax	免所得稅
FIBC	financial institution buyer credit policy	金融機構買方信貸險
FIFO	first in, first out	先進先出法
fin. stadg.(stndg.)	financial standing	資信狀況
fin. stat. (F/S)	financial statement	財務報表
fin.yr.	financial year	財政年度
FINA	following items not available	以下項目不可獲得
FIO	free in and out	自由進出
FLG	finance lease guarantee	金融租賃擔保
flt.	flat	無利息
fo.	folio	對摺、頁碼
FOCUS	Financial and Operations Combined Uniform Single Report	財務經營綜合報告
for'd., fwd	forward; forwarded	轉遞
FOX	Futures and Options Exchange	期貨和期權交易所
FP	fully paid	已全付的
FRA	forward rate agreement	遠期利率協議
FRCD	floating rate certificate of deposit	浮動利率存單
	free case no charge for case	免費事例
FREF	fixed rate export finance	固定利率出口融資
frt.	forward	期貨、遠期合約
Frt.	freight	運費
Frt. fwd	freight forward	運費待付
frt.& grat.	freight and gratuity	運費及酬金
Frt.ppd	freight prepaid	運費已付
FS	final settlement	最後結算
fut.	futures	期貨、將來
FV	face value	面值
FVA	fair value accounting	合理價值法
FWD	forward (exchange) contract	遠期合約
FX broker	foreign exchange broker	外匯經紀人
fxd	fixed	固定的
FXRN	fixed rate note	定息票據
FY	fiscal year (financial year)	財政（務）年度
fy. pd.	fully paid	全部付訖
FYI	for your information	供您參考
GA	go ahead	辦理、可行
GAAP	general Accepted Accounting Principles	通用會計準則
GAAS	Generally Accepted Auditing Standard	通用審計標準
GJ	general journal	普通日記帳
GL	general ledger	總分類帳
GMP	graduated payment mortgage	遞增付款按揭
GP	gross profit	毛利
GR	gross revenue	毛收入
GS	gross sales	銷售總額
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	正當持票人
HCA	historical cost accounting	歷史成本會計
HIBOR	Hong Kong Interbank Offered Rate	香港銀行同業拆借利率
hifo	highest-in, first-out	高入先出法
HIRCS	high interest rate currencies	高利率貨幣
Hon'd	honored	如期支付的
I&A	inventory and allocations	庫存和分配
I.A.	intangible assets	無形資產
I.B.	invoice book	發票簿
I.B.I.	invoice book inward	購貨發票簿
I.B.O.	invoice book outward	銷貨發票簿
I.F.	insufficient fund	存款不足
I.R.	inward remittance	匯入款項
I/F	insufficient funds	存款不足
I/T	income tax	所得稅
IAS	International Accounting Standard	國際會計標準
IBBR	interbank bid rate	銀行間報價利率
IBNR	incurred but not reported	已發生未報告
IBOR	inter-bank offered rate	銀行間的拆借利率
ICONs	index currency option notes	指數貨幣期權票據
ICOR	incremental capital-output ratio	資本-產出增量比
IDB	industrial development bond	工業發展債券
IDC	intangible development cost	無形開發成本
IDR	international depositary receipt	國際寄存單據
ILC	irrevocable letter of credit	不可撤銷信用證
incl.	inclusive	包括在內
incldd.	included	已包含在內
incldg.	including	包含
inl. haul	inland haulage	內陸運輸費用
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	發票、付款通知
inv.doc.,attach.	invoice with document attached	附提貨單的發票
Inv't., invt.	inventory	存貨
IOU	I owe you	借據
IOV	inter-office voucher	內部傳票
IPN	industrial promissory note	工業匯票
IPO	initial public offering	首次發售股票
IR	Inland Revenue	國內稅收
IRA	individual retirement account	個人退休金帳戶
IRA	interest rate agreement	利率協議
IRR	interest rate risk	利率風險
IRR	internal rate of return	內部收益率
irred.	irredeemable	不可贖回的
IRS	interest rate swap	利率調期
IT	information technology	信息技術
ITC	investment tax credit	投資稅收抵免
IV	investment value	投資價值
J., Jour.	journal	日記帳
J.A., J/A	joint account	聯合（共管）帳簿
J.D.B.	journal day-book	分類日記帳
J.V.	journal voucher	分錄憑單
J/A	joint account	共同帳戶
J/F, j/f	journal folio	日記帳頁數
K.D.	knocked down price	成交價格
L&D	loss and damage	損失和損壞
L.&D.	loans and discounts	放款及貼現
L., Led.	ledger	分類帳
L.A.	liquid assets	流動資產
l.s.	lump sum	一次付款總額
L/F	ledger folio	分類帳頁數
L/M	list of materials	材料清單
L/T	lead time	交付週期
LC，L/C	letter of credit	信用證
LG	letter of guarantee	保函
Li.	liability	負債
lifo, LIFO	last in,first out	後進先出法
LIRCs	low interest rate currencies	低利率貨幣
LP	linear programming	線性規劃
LRP	limited recourse project	有限追索項目
LRPF	limited recourse project financing	有限追索項目融資
LT	long term	長期
M	matured bond	到期的債券
M	mega-	百萬
M	milli-	千分之一
m	million	百萬
M.B.	memorandum book	備忘錄
M.D.	maturity date	到期日
M.D.,M/D	memorandum of deposit	存款(放）單
M.F.	mutual funds	共同基金
M.M.	money market	貨幣市場
M.O.	money order	郵匯
M/a, MA	my account	本人帳戶
M/C	marginal credit	信貸限額,限界信貸
m/c	metallic currency	金屬貨幣
M/D	memorandum of deposit	存款單
M/d	months after deposit	出票後......月
M/P	months after payment	付款後......月
M/s	months of sight	見票後.......月
M/T	mail transfer	信匯
Mat.	maturity	到期日
Max., max	maximum	最大量
MBB	mortgage-backed bonds	抵押支持的債券
MBO	management by objectives	目標管理
MCA	mutual currency account	共同貨幣帳戶
MCP	mixed credit program	混合信貸計劃
MEI	marginal efficiency of investment	投資的邊際效率
mem.	memorandum	備忘錄
MERM	multilateral exchange rate model	多邊匯率模型
MF	mezzanine financing	過渡融資
	micro one millionth part	百萬分之一
min	minimum	最低值、最小量
MIP	monthly investment plan	月度投資計劃
MLR	minimum lending rate	最低貸款利率
MLTG	medium-and-long-term guarantee	中長期擔保
MMDA	money market deposit account	貨幣市場存款帳戶
MO,M.O.	money order	匯票
mo.	month	月
Mos.	months	月
Mrge.(mtg. )	mortgage	抵押
MRJ	materials requisition journal	領料日記帳
MRP	monthly report of progress	進度月報
MT	medium term	中期
mthly	monthly	每月
MTN	medium-term note	中期票據
n.a	not available	暫缺
n.	net	淨值
N.A.	net assets	淨資產
N.A.	non-acceptance	不承兌
N.B.	nota bene	注意
N.D.	net debt	淨債務
n.d.	no date	無日期
n.d.	non-delivery	未能到達
N.E.	net earnings	淨收益
n.e.	no effects	無效
n.e.	not enough	不足
N.E.S.	not elsewhere specified	未另作說明
N.G.	net gain	純收益
N.I.	net income	淨收益
N.I.	net interest	淨利息
N.L.	net loss	淨損失
N.N.	no name	無簽名
N.P.	notes payable	應付票據
N.Q.A.	net quick assets	速動資產淨額
N.R.	notes receivable	應收票據
N.S.F.,NSF	no sufficient fund	存款不足
N.W.	net worth	淨值
N.Y.	net yield	淨收益
N/C	net capital	淨資本
N/F	no fund	無存款
N/P	net profit	淨利
N/R	no responsibility	無責任
N/S、N.S.F.	not sufficient funds	存款不足
NA	not applicable	不可行
NC	no charge	免費
ND	next day delivery	第二天交割
NDA	net domestic asset	國內資產淨值
NE.	no effects	無存款
Neg.Inst., N.I.	negotiable instruments	流通票據
negb.	negotiable	可轉讓的、可流通的
net. p.	net proceeds	淨收入
NFD	no fixed date	無固定日期
NFS	not for sale	非賣品
NH	not held	不追索委託
NIAT	net income after tax	稅後淨收益
NIFO	next in, first out	次進先出法
nil	nothing	無
NIM	net interest margin	淨息差
NIT	negative income tax	負所得稅
NL	no load	無佣金
NM	no marks	無標記
no a/c	no account	無此帳戶
NO. (no.)	number	編號、號數
NOP	net open position	淨開頭寸
NOW a/c	negotiable order of withdrawal	可轉讓存單帳戶
NP	no protest	免作拒付證書
NPC	nominal protection coefficient	名義保護係數
NPL	non-performing loan	不良貸款
NPV method	net present value method	淨現值法
NSF check	no sufficient fund check	存款不足支票
NTA	net tangible assets	有形資產淨值
ntl	no time lost	立即
NWC	net working capital	淨流動資本
NX	not exceeding	不超過
.B.，O/B	order book	訂貨簿
O.E.，o.e.	omission excepted	遺漏除外
O.F.	ocean freight	海運費
O/a	on account	賒帳
o/a	on account of	記入......帳戶
O/d	on demand	見票即付
o/d, o.d., O.D.	overdrawn	透支
O/s	outstanding	未清償、未收回的
OA	open account	賒帳、往來帳
OAAS	operational accounting and analysis system	經營會計分析制
OB	other budgetary	其他預算
OBV	on-balance volume	持平數量法
OD	overdraft	透支
OEC	original equipment cost	設備原值
OFC	open for cover	預約保險
OI	original issue	原始發行
OII	overseas investment insurance	海外投資保險
ok.	all correct	全部正確
opp	opposite	對方
opt.	optional	可選擇的
ord.	ordinary	普通的
OVA	overhead variance analysis	間接費用差異分析
OW	offer wanted	尋購啓示
P	paid this year	該年（紅利）已付
P&I    clause	protection and indemnity clause	保障與賠償條款
P&L	profit and loss	盈虧，損益
P.0.	postal order	匯票
P.A.	personal account; private account	個人賬戶、私人賬戶
p.a., per ann.	per annum	每年
P.C.B.	petty cash book	零用現金簿
P.O.D	pay on delivery	貨到付款
P.O.R.	payable on receipt	貨到付款
P.P.	payback period	（投資的）回收期
P/A	private account	私人帳戶
P/E ratio	price-eanings ratio	收益率
P/N	promissory note	期票，本票
P/P	posted price	(股票等)的牌價
PAC	put and call	賣出和買入期權
PAYE	pay as you earn	所得稅預扣法
PAYE	pay as you enter	進入時支付
PBT	profit before taxation	稅前利潤
pd	paid	已付
PF	project finance	項目融資
PFD	preferred stock	優先股
PMO	postal money order	郵政匯票
POR	pay on return	收益
Ppd.	prepaid	預付
PR	payment received	付款收訖
PS	postscript	又及
PV	par value; present value	面值；現值
Q.	quantity	數量
q.v.	quod vide (which see)	參閱
Q.y.	query	查覈
quad.	quadruplicate	一式四份中的一份
R	R option not traded	沒有進行交易的期權
r.	rate	比率
R.	response; registered; return	答覆；已註冊；收益
r.d.	running days=consecutive days	連續日
R/A	refer to acceptor	洽詢（匯票）承兌人
R/D	refer to drawer	請給出票人，（銀行）洽詢出票人
RAM	diverse annuity mortgage	逆向年金抵押
RAN	revenue anticipation note	收入預期債券
RB	regular budget	經常預算
rcvd.	received	已收到
re.	with reference to	關於
recd.	Received	收到
REER	real effective exchange rate	實效匯率
REVOLVER	revolving letter of credit	循環信用證
RM	remittance	匯款
ROA	return on asset	資產回報率
ROC	return on capital	資本收益率
ROE	ratio of equity	股本利潤率
ROE	return on equity	股本回報率
ROI	return on investment	投資收益
ROP	registered option principal	記名期權本金
ROS	ratio of sales	銷售利潤率
ROS	return on sales	銷售收益率
RSVP	please reply	請回復
Rto	ratio	比率
RTO	round trip operation	往返作業
S	split or stock divided	拆股或股息
SA	semi-annual payment	半年支付
SAA	special arbitrage account	特別套作賬戶
SAB	special assessment bond	特別估價債券
SB	short bill	短期國庫券；短期匯票
SC	supplier credit	賣方信貸
SCF	supplier credit finance	賣方信貸融資
SCIRR	special CIRR	特別商業參考利率
SCL	security characteristic line	證券特徵線
SD	standard deduction	標準扣除額
SDBL	sight draft, bill of lading attached	即期匯票，附帶提貨單
SDR	straight discount rate	直線貼現率
SE	shareholders' equity	股東產權
sec.	section	部分
SF	sinking fund	償債基金
SFS	Summary Financial Statements	財務報表概要
sgd.	signed	已簽署
Shr.	share	股份
SLC	standby LC	備用信用證
SMA	special miscellaneous account	特別雜項賬戶
SOYD	sum of the year's digits method	年數加總折舊法
SPS	special purpose securities	特設證券
Sq.	square	平方；結清
ss	semis, one half	一半
ST	short term	短期
St. Dft.	sight draft	即期匯票
STB	special tax bond	特別稅債務
Std.	standard	本價
STIP	short-term insurance policy	短期保險單
Stk.	stock	存貨
sund.	sundries	雜貨，雜費
T.B.	trial balance	試算表
T.C.	traveler's check	旅行支票
T.M.	telegraph money order	電匯票
T.T.B.	telegraphic transfer bought	買入電匯
T.T.S.	telegraphic transfer sold	賣出電匯
TA	total asset	全部資產，資產
TA	trade acceptance	商業承兌票據
TA	transfer agent	過戶轉賬代理人
TB	treasury bond, treasury bill	國庫券，國庫債券
TBD policy	to be declared policy	預保單，待報保險單
TBL	through bill of lading	聯運提單，直達提單
TBV	trust borrower vehicle	信託借款人工具（公司）
TCI	trade credit insurance	貿易信用保險
TD	time deposit	定期存款
TDR	Treasury Deposit Receipt	國庫券存據
TL	time loan; total loss	定期貸款；總損失
TN	treasury note	國庫券
TR	telegram restante; trust receipt	留交電報；信託收據
TT, T/T	telegraphic transfer	電匯
U.A.	unit of account	記賬單位，記價單位
U/A	underwriting account	保險帳戶
u/c.	undercharge	不足的價錢，少討的價錢
UHF	ultra high frequency	超高頻
UIT	Unit Investment Trust	單位投資信託
unrevd.	unreceived	未收到的
USIT	Unit Share Investment Trust	單位股投資信託
UUE	use until exhausted	用完爲止
VAT	value added tax	增值稅
VD	volume deleted	勾銷的數量
Vid.	vide-see	參閱
VTC	Voting Trust Certificate	股東投票權信託證書
w.c., W.C.	without charge	免費
W/Tax	withholding tax	預扣稅
WACC	weighted average cost of capital	加權平均資本成本
WCG	working capital guarantee	流動資金擔保
WD	when distributed	（股票）發售時交割
X	ex-interest	無利息
x.a.	ex all	無所有權益
x.b., xb，	ex bonus	不附（本期）紅利
X.C., X.cp.	ex coupon	無息債券
x.d.	ex distribution	不包括（下期股息或紅利）分配
X.d., X.div.	ex dividend	未付紅利
X.P.	expres paye-extra message paid	額外通訊費付訖；已令函奉上
XB	extra budgetary	預算外的
X-Dis	ex-distribution	無分銷
XI,X.in,int.	ex interest	利息除外
XL	extra large; extra long	特大；特長
YB	yrbk  yearbook	年報，年鑑
YLD	yield	收益
yr	year; your	年；你的
YTC	yield to (first) call	至通知贖回時收益
YTM	yield to maturity	全期收益，到期收益
ZBA	zero bracket amount	零基數預算法
ZBB	zero-based budgeting	零基數預算法，免稅金額，免徵點
ZR	zero coupon issue	零息發行
zswk	this week	本週