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addenda and corrigenda
补遗和勘误
actual cash value
实际现金价值
after date
开票后、出票后
account number
帐户编号、帐号
account current
往来帐户、活期存款帐户
a/c, A/C, Acct.
帐户、帐目
accounts payable
account paid
account payable
accounting period
advise and pay
at the rate of
以……比例
A/R, A/CS Rec.
accounts receivable
after sight
A/S，acc/s
account sales
承销帐、承销清单，售货清单
acceptance
Acc., Acpt.
acceptance or accepted
accrued interest
accountant
会计师、会计员
accounting
会计、会计学
account number
帐户编号、帐号
account title
帐户名称、会计科目
advance corporation tax
预扣公司税
ad.val., A/V
ad valorem to (according value)
asset depreciation range system
固定资产分组折旧法
adjusting journal entries
金额、总数
average total cost
平均总成本
at the money
仅付成本钱
Automatic Teller Machine
自动取款机（柜员机）
审计员、审计师
bed & breakfast
住宿费和早餐费
bearer bond
不记名债券
bank clearing
blind copy
密送的副本
both dates inclusive
包括头尾两天
bill of exchange
bill of lading
bill of materials
balance of payments
bills payable
bank post bill
b.r., B/R, B.rec.
bills receivable
b.s., B.S.，BS, B/S
balance sheet
资产负债表
bank telegraphic transfer
bill bought
买入票据、买入汇票
bills for collection
bank draft
bills discounted
已贴现票据
brought down
bill of entry
brought forward
bill of lading
B/L original
bill of lading original
提货单正本
银行贴现率
bill of sales
卖据、出货单
bank acceptance
银行承兑汇票
余额、差额
bankruptcy
破产、倒闭
buyer credit
breakeven point
保本点、盈亏临界点
Beneficiary
binary digit
buyer's option
买者选择交割期的远期合同
beginning of month
balance of trade
beginning of year
银行贴现率
broker or brokerage
经纪人或经纪人佣金
book value
现金、息票、通货
chartered accountant， chief accountant
特许会计师、主任（主管）会计师
commercial agent
商业代理、代理商
cash against document
交单付款，凭单付现
cost accounting standards
成本会计标准
c.b., C.B.
contra credit
cashier's check
cum dividend
附股息报关单
clearing house
票据交换所
custom house
comprehensive income tax
综合所得税
certified management accountant
注册管理会计师
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
Certified Public Accountant
注册公共会计师
Certified Public Accountant
注册会计师
capital stock
C.V.P. analysis
Cost Volume Profit analysis
本---量---利分析
cash with order
订货付款，随订单付现
capital account
current account
current assets
carried down
过次页、结转下期
carry forward
过次页、结转
certificate of insurance
current liabilities
carried over
capital asset pricing mode
固定资产计价模式
cash before delivery
先付款后交货
certificate of deposit
capital gain
capital goods
生产资料、资本货物
certified internal auditor
注册内部审计员
capital market line
资本市场线性
Collateralized Mortgage Obligations
担保抵押贷款债务
current market value
现时市场价值
consignment note
credit note
贷方通知书
Common Business Oriented Language
通用商业语言
collateral
担保、抵押物
collection
Com. comm.
commission
conv, cv, cvt
convertible
可转换的、可兑换的
commercial paper
cost per thousand
每一千个为单位的成本
cash receipts
current rate
当日汇率、现行汇率
Credit, creditor
贷记、贷方
convertible securities
可转换证券
cable transfer
corporate treasurer
公司财务主管
货运费、搬运费、车费
capital transfer tax
资本转移税
本月、当月
convertible security
可转换债券
countervailing duties
calendar year
debit advice
日记帐、流水帐
D.C.F. method
discounted cash flow method
现金流量贴现法
demand draft
d.f, D.F., d.frt.
dead freight
days of grace
discount rate
贴现率、折扣率
days after acceptance
承兑后......日（付款）
deposit account
document against acceptance
documentary draft
Demand Draft
days after date
出票后......日(付款)
debit note
delivery order
documents against payment
deposit receipt
dock warrant
declining balance (depreciation) method
递减余额折旧法
DDB method
double declining balance (depreciation) method
双倍递减余额折旧法
赤字、亏损
depreciation
difference
折扣、贴现
dished dishonored
不名誉、拒付
divd dividend
红利、股息
direct loan
deadline date
Dls, Dol(s);
date number
debit note
借记通知单
do not reduce
同上、同前
凭证、单据、文件
document code
凭证（单据）编号
documents attached
附单据、附件
date of request
document against payment
deposit receipt
存单、存款收据
借记、借方
days after sight(days' sight)
见票后.......日(付款)
deposit taking company
接受存款公司
Deposit Trust Company
储蓄信托公司
duple, duplicate
delivery versus payment
交易所、输出
errors and omissions excepted
如有错漏，可加更正
except as otherwise noted
除非另有说明
ex dividend
E.E., e.e.
errors excepted
如有错误，可加更正
excess profit tax
超额利润税
earning assets
盈利资产,有收益的资产
earnings after tax
ex budgetary
earnings before interest and income tax
earnings before interest and tax
扣除利息和税金前收益
Electronic Broking Service
电子经纪服务系统
earning before taxation
error corrected
export credit
example causa
export credit agency
出口信贷机构
Export Credit Guarantee
出口信用担保
export credit insurance
出口信用保险
export credit refinancing
出口信贷再融资
estimated completion time
估计竣工时间
ex dividend
无红利、除息、股利除外
estimated delivery date
预计交割日
electronic data interchange
电子数据交换
effective date of change
有效更改日期
Electronic Data Processing
电子数据自理
Exchange Fund
export finance
electronic funds transfer
电子资金转帐
Export-Import Bank
进出口银行
equivalent mean investment period
等值平均投资期
end-of month payment
European Monetary System
欧洲货币体系
End., end.
endorsement
effective on or about
大约在.......生效
every other day
end of month
end of season
end of year
earliest possible date
最早可能日期
export promissory note
earnings price ratio
收益价格比率
earnings per share
每股收益额、每股平均收益，每股盈利额
excess present value index
超现值指数
equivalent
exchange rate mechanism
Export Refinance Scheme
出口再融资计划
Employee Stock Ownership Plan
职工持股计划
财产、遗产
et sequent
equal to or less than
等于或少于
estimated time of sailing
预计启航时间
ex dividend
exch exchange
汇兑、况换
另外、不在内
dealt in flat
无息交易的
following (page)
face amount
fixed assets
fast as can
foreign bill of exchange
fixed capital
fixed charges
future contract
free of income tax
免交所得税
free of charge
fully paid
F.X., FE, FOREX
foreign exchange
Fellow of the Association of International Accountants
国际会计协会会员
Financial Accounting Standards Boards
财务会计标准委员会
fixed asset transfer
固定资产转移
Fellow of the Institute of Chartered Accountants
特许会计师学会会员
foreign currency guarantee
forwarder's cargo receipt
货运代理行收据
FDB method
fixed rate on declining balance method
定率递减余额折旧法
future exchange
free of income tax
financial institution buyer credit policy
金融机构买方信贷险
first in, first out
先进先出法
fin. stadg.(stndg.)
financial standing
fin. stat. (F/S)
financial statement
financial year
following items not available
以下项目不可获得
free in and out
finance lease guarantee
金融租赁担保
对折、页码
Financial and Operations Combined Uniform Single Report
财务经营综合报告
for'd., fwd
Futures and Options Exchange
期货和期权交易所
fully paid
forward rate agreement
远期利率协议
floating rate certificate of deposit
浮动利率存单
free case no charge for case
fixed rate export finance
固定利率出口融资
期货、远期合约
freight forward
frt.& grat.
freight and gratuity
运费及酬金
freight prepaid
final settlement
期货、将来
face value
fair value accounting
合理价值法
forward (exchange) contract
foreign exchange broker
外汇经纪人
fixed rate note
fiscal year (financial year)
财政（务）年度
fully paid
for your information
办理、可行
general Accepted Accounting Principles
通用会计准则
Generally Accepted Auditing Standard
通用审计标准
general journal
普通日记帐
general ledger
graduated payment mortgage
递增付款按揭
gross profit
gross revenue
gross sales
good this month
good this week
本星期有效
H. in D. C.
holder in due course
正当持票人
historical cost accounting
历史成本会计
Hong Kong Interbank Offered Rate
香港银行同业拆借利率
highest-in, first-out
高入先出法
high interest rate currencies
高利率货币
如期支付的
inventory and allocations
库存和分配
intangible assets
invoice book
invoice book inward
购货发票簿
invoice book outward
销货发票簿
insufficient fund
inward remittance
insufficient funds
income tax
International Accounting Standard
国际会计标准
interbank bid rate
银行间报价利率
incurred but not reported
已发生未报告
inter-bank offered rate
银行间的拆借利率
index currency option notes
指数货币期权票据
incremental capital-output ratio
资本-产出增量比
industrial development bond
工业发展债券
intangible development cost
无形开发成本
international depositary receipt
国际寄存单据
irrevocable letter of credit
不可撤销信用证
已包含在内
inland haulage
内陆运输费用
in lieu of
即期、分期付款
Instal., instal.
installment
Int., int.
inv., Inv.
发票、付款通知
inv.doc.,attach.
invoice with document attached
附提货单的发票
Inv't., invt.
inter-office voucher
industrial promissory note
initial public offering
首次发售股票
Inland Revenue
individual retirement account
个人退休金帐户
interest rate agreement
interest rate risk
internal rate of return
内部收益率
irredeemable
不可赎回的
interest rate swap
information technology
investment tax credit
投资税收抵免
investment value
joint account
联合（共管）帐簿
journal day-book
分类日记帐
journal voucher
joint account
journal folio
日记帐页数
knocked down price
loss and damage
损失和损坏
loans and discounts
放款及贴现
liquid assets
一次付款总额
ledger folio
分类帐页数
list of materials
letter of credit
letter of guarantee
lifo, LIFO
last in,first out
后进先出法
low interest rate currencies
低利率货币
linear programming
limited recourse project
有限追索项目
limited recourse project financing
有限追索项目融资
matured bond
到期的债券
memorandum book
maturity date
memorandum of deposit
存款(放）单
mutual funds
money market
money order
my account
marginal credit
信贷限额,限界信贷
metallic currency
memorandum of deposit
months after deposit
出票后......月
months after payment
付款后......月
months of sight
见票后.......月
mail transfer
mortgage-backed bonds
抵押支持的债券
management by objectives
mutual currency account
共同货币帐户
mixed credit program
混合信贷计划
marginal efficiency of investment
投资的边际效率
memorandum
multilateral exchange rate model
多边汇率模型
mezzanine financing
micro one millionth part
百万分之一
最低值、最小量
monthly investment plan
月度投资计划
minimum lending rate
最低贷款利率
medium-and-long-term guarantee
中长期担保
money market deposit account
货币市场存款帐户
money order
Mrge.(mtg. )
materials requisition journal
领料日记帐
monthly report of progress
medium term
medium-term note
not available
net assets
non-acceptance
non-delivery
net earnings
no effects
not enough
not elsewhere specified
未另作说明
net income
net interest
notes payable
net quick assets
速动资产净额
notes receivable
N.S.F.,NSF
no sufficient fund
net capital
net profit
no responsibility
N/S、N.S.F.
not sufficient funds
not applicable
next day delivery
第二天交割
net domestic asset
国内资产净值
no effects
Neg.Inst., N.I.
negotiable instruments
negotiable
可转让的、可流通的
net proceeds
no fixed date
无固定日期
not for sale
不追索委托
net income after tax
税后净收益
next in, first out
次进先出法
net interest margin
negative income tax
no account
编号、号数
net open position
negotiable order of withdrawal
可转让存单帐户
no protest
免作拒付证书
nominal protection coefficient
名义保护系数
non-performing loan
NPV method
net present value method
no sufficient fund check
存款不足支票
net tangible assets
有形资产净值
no time lost
net working capital
净流动资本
not exceeding
order book
O.E.，o.e.
omission excepted
ocean freight
on account
on account of
记入......帐户
o/d, o.d., O.D.
outstanding
未清偿、未收回的
open account
赊帐、往来帐
operational accounting and analysis system
经营会计分析制
other budgetary
on-balance volume
持平数量法
original equipment cost
open for cover
original issue
overseas investment insurance
海外投资保险
all correct
overhead variance analysis
间接费用差异分析
offer wanted
paid this year
该年（红利）已付
P&I clause
protection and indemnity clause
保障与赔偿条款
profit and loss
盈亏，损益
postal order
private account
个人账户、私人账户
p.a., per ann.
petty cash book
零用现金簿
pay on delivery
payable on receipt
payback period
（投资的）回收期
private account
price-eanings ratio
promissory note
期票，本票
posted price
(股票等)的牌价
put and call
卖出和买入期权
pay as you earn
所得税预扣法
pay as you enter
进入时支付
profit before taxation
project finance
preferred stock
postal money order
pay on return
payment received
postscript
present value
面值；现值
quod vide (which see)
quadruplicate
一式四份中的一份
R option not traded
没有进行交易的期权
答复；已注册；收益
running days=consecutive days
refer to acceptor
洽询（汇票）承兑人
refer to drawer
请给出票人，（银行）洽询出票人
diverse annuity mortgage
逆向年金抵押
revenue anticipation note
收入预期债券
regular budget
with reference to
real effective exchange rate
revolving letter of credit
循环信用证
remittance
return on asset
资产回报率
return on capital
资本收益率
ratio of equity
股本利润率
return on equity
股本回报率
return on investment
registered option principal
记名期权本金
ratio of sales
销售利润率
return on sales
销售收益率
please reply
round trip operation
split or stock divided
拆股或股息
semi-annual payment
special arbitrage account
特别套作账户
special assessment bond
特别估价债券
short bill
短期国库券；短期汇票
supplier credit
supplier credit finance
卖方信贷融资
special CIRR
特别商业参考利率
security characteristic line
证券特征线
standard deduction
标准扣除额
sight draft, bill of lading attached
即期汇票，附带提货单
straight discount rate
直线贴现率
shareholders' equity
sinking fund
Summary Financial Statements
财务报表概要
standby LC
备用信用证
special miscellaneous account
特别杂项账户
sum of the year's digits method
年数加总折旧法
special purpose securities
平方；结清
semis, one half
short term
sight draft
special tax bond
特别税债务
short-term insurance policy
短期保险单
杂货，杂费
trial balance
traveler's check
telegraph money order
telegraphic transfer bought
telegraphic transfer sold
total asset
全部资产，资产
trade acceptance
商业承兑票据
transfer agent
过户转账代理人
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
through bill of lading
联运提单，直达提单
trust borrower vehicle
信托借款人工具（公司）
trade credit insurance
贸易信用保险
time deposit
Treasury Deposit Receipt
国库券存据
total loss
定期贷款；总损失
treasury note
trust receipt
留交电报；信托收据
telegraphic transfer
unit of account
记账单位，记价单位
underwriting account
undercharge
不足的价钱，少讨的价钱
ultra high frequency
Unit Investment Trust
单位投资信托
unreceived
Unit Share Investment Trust
单位股投资信托
use until exhausted
value added tax
volume deleted
勾销的数量
Voting Trust Certificate
股东投票权信托证书
w.c., W.C.
without charge
withholding tax
weighted average cost of capital
加权平均资本成本
working capital guarantee
流动资金担保
when distributed
（股票）发售时交割
ex-interest
无所有权益
x.b., xb，
不附（本期）红利
X.C., X.cp.
ex distribution
不包括（下期股息或红利）分配
X.d., X.div.
ex dividend
expres paye-extra message paid
额外通讯费付讫；已令函奉上
extra budgetary
ex-distribution
XI,X.in,int.
ex interest
extra long
特大；特长
yrbk yearbook
年报，年鉴
yield to (first) call
至通知赎回时收益
yield to maturity
全期收益，到期收益
zero bracket amount
零基数预算法
zero-based budgeting
零基数预算法，免税金额，免征点
zero coupon issue
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