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1、（财务知识）财务缩写AbbreviationFullName中译ACAlternatingCurrent交流电A/CAccount科目A/PAccountsPayable应付帐款A/RAccountsReceivable应收帐款ABCActivityBasedCosting作业制成本会计ABMActivityBasedManagement作业制成本管理ACHAutomatedClearinghouse自动票据交换所ACH.%AchievementRatio达标率ACTActual实际ACTGAccounting会计ADJ.Adjustment调整ADMAdminstration管理ADRAme
2、ricanDepositaryReceipt美国存托凭证AESAsset&EquipmentManagementSystem资产设备管理体系AFAnnualForecast年度预测AMHAutomationMaterialHandling自动物料处理AMTAmount金额/数量ASPAverageSellingPrice平均售价ASSYAssemblyProduct组合产品ATMAutomaticTellerMachine自动柜员机AVGAverage平均AUPAverageUnitPrice平均售价B/LBackLight背景光源B/LBillofLading提单B/SBalanceShee
3、t资产负债表BABankersAcceptance银行承兑汇票BCRBusinessCardReader名片阅读机BEPBreakEvenPoint损益俩平点BIOSBasicInput/outputSystem基本输出入系统BNSBusinessManagementSystem运营管理体系BODBoardofDirector董事会BOMBillofMaterial材料用量清单BondCorporateBondX公司债BPCSBusinessProductionControlSystemBPRBusinessProcessRe-engineering企业流程改造BTOBuildToOrder接
4、单后生产BUBusinessUnit事业部BUDBudget预算C.A.P.D.Check,Action,Plan,DoC/DClockDisplay时钟显示器CADComputerAidedDesign计算机辅助设计CAEComputerAidedEngineering计算机辅助工程CAGRCompoundAverageGrowthRate平均复合成长率CAMComputerAidedManufacturing计算机辅助制造CAPMCapitalAssetsPricingModel资本资产计价模式CAPPComputerAidedProcessPlanning计算机辅助制程规划CBConve
5、rtibleBond可转换X公司债CBCCentralBankofChina台湾中央银行CCARCustomerComplainedAnalysisReport客户抱怨分析方案表CCCCashConversionCycleCCRCustomerComplainedReport客户抱怨方案表CEMContractElectronicManfactureCEOChiefExecutiveOfficer执行长CFOChiefFinancialOfficer财务长CIFCost,Insurance&Freight运费、保险费于内条件CIMComputerIntegratedManufacturingS
6、ystem计算机整合制造系统CIOChiefInformationOfficer信息长CISCorporateIdentitySystem企业识别系统CISContactImageSensor接触式影像传感器CHIPSCleaningHouseInterbankPaymentSystem纽约票据交换所银行间支付制度CMContributionMargin边际贡献CMOSComplementaryMetal-oxideSemiconductor互补金属氧化半导体CODCashOnDelivery交货付现COGSCostofGoodsSold销货成本CPCommercialPaper商业本票CPA
7、CertifiedPublicAccountant会计师CPIConsumerPriceIndex消费者物价指数CRCheckRequest请款单CRARCustomerReplacementAnalysisRequest客户换货分析方案表CRPCostReductionProgram(Planning)降低成本方案(计划)CRTCathodeRayTube映像管CSCCustomerSpecificationCopy客户规格书CSCNCustomerSpecificationChangeNotice客户规格变更通知单CTOConfigureToOrder顾客化生产CUMCumulative累
8、积CWQCCompanyWideQualityControl全X公司质量管理C&FCost&Freight运费于内条件D/ADocumentsagainstAcceptance承兑交单D/GDownGrade次级品D/ODeliveryOrder送货单D/PDocumentsagainstPayment付款交单DCDirectCurrent直流电DCNDesignChangeNotice设计变更单DCFDiscountedCashFlow折现后之现金流量Dept.Department部DFDeliveredForward远期外汇DIFDifference差异DISInteractiveInte
9、gratedSystem交谈整合系统DIV.Division处DJIADowJonesIndustryAverage道琼工业指数DLDirectLabor直接人工DOADelegationofAuthorization核决权限DOADeathonArrivalDOHDaysOnHandDPODaysonPayableOutstanding应付帐款周转天数DPPMDefectPartsPerMillionDPSDividendpershare每股股利DRODaysonReceivableOutstanding应收帐款周转天数DRPDistributionRequirementsPlanningD
10、STNDouble-layerSuperTwistNematicDVDDigitalVersatileDisk数位激光视盘片DVTDesignVerificationTest设计验证试验EAEngineeringAutomation工程自动化EBElectronicBank电子银行ECBEuropeanCentralBank欧洲中央银行ECBEuropeanConvertibleBond欧洲美元可转换X公司债ECNEngineeringChangeNotice工程规格变更单EDIElectronicDocumentInterchange电子文件交换系统EDPElectronicDataProc
11、essing电子数据处理EISExecutiveInformationSystem主管决策系统EPSEarningsper(Common)Share(普通股)每股盈余ERPEnterpriseResourcePlanning企业资源规划ESOPEmployeeStockOptionPlan员工股票分红计划EVAEconomicValueAdded经济附加价值EVTEngineeringVerificationTest工程验证试验Exp.Expenses费用F/GFinishedGoods制成品FAFactoryAutomation工厂自动化FASFlexibleAssemblySystem弹性
12、装配系统FASBFinancialAccountingStandardBoard美国财务会计准则委员会FCFixedCosts固定成本FCPForeignCurrencyPurchasing外购(系统)FCSTForecast预测FEDFederalReserveBoard美国联邦准备局FINFinance财务管理体系FMEAFailureMode&EffectAnalysis失效模式效应分析FMSFlexibleManufacturingSystem弹性制造系统FNSFinancialManagementSystem财务管理体系FOBFreeOnBoard船上交货价格条件FOCFreeofC
13、harge免费FOMCFederalOpenMarketCommittee美国联邦公开市场操作委员会FRNFloatingRateNotes浮动利率债券FXForeignExchange外汇FYIForyourinformation请参考G&AGeneral&AdministrativeExpenses销管费用GAAPGeneralAcceptedAccountingPrinciple壹般公认会计原则GDPGrossDomesticProduct国内生产毛额GDRGlobalDepositaryReceipt全球存托凭证GNPGrossNationalProduct国民生产毛额GPMGross
14、ProfitMargin销货毛利GR.Growth成长GSMGlobalsystemforMobile泛欧式行动电话GUIGraphicalUserInterface使用者图形接口GUIGovernmentUniformInvoice统壹发票HAHomeAutomation家庭自动化HDTVHighDefinitionTV高画质电视HQHeadquarter企业总部HRHumanResource人力资源HRDHumanResourceDepartment人力资源部HTMLHypertextMarkupLanguage超文件炼结语文IATIncomeAfterTax(NetIncome)税后净利
15、IBITIncomeBeforeInterest&Tax减除所得税及利息费用前之纯益IBTIncomeBeforeTax税前净利IDLIndirectLabor间接人工IDPIntegratedDataProcessingSystem数据处理系统IFIRInitialFieldIncidentRate起始不良率IMFInternationalMontaryFund国际货币基金IMPIndirectMaterialPurchasing间接材料(系统)IMSInformationManagementSystem信息管理系统Inv.Inventory存货IOUIOweYou=CP商业本票IPInternetProtocol网络通讯协议IPOInitialPublicOffering首次公开发行IRRInternalRateofReturn内部报酬率IR/PTRInfrared,PhotoTransistors红外线发光二极管IRSInternalReserveService美国国税局I/SIncomeSta
