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1、泽稷网校-财务金融证书在线教育领导品牌 ACCA 专业词汇英文缩写用法大全专业词汇英文缩写用法大全 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 nothin
2、g 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
3、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 .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
4、 of 记入.帐户 O/d on demand 见票即付 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
5、 trip operation 往返作业 S split or stock divided 拆股或股息 SA semi-annual payment 半年支付 泽稷网校-财务金融证书在线教育领导品牌 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 cha
6、racteristic line 证券特征线 SD standard deduction 标准扣除额 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 mark
7、et 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
8、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
9、 tax 资本转移税 cur curr current 本月、当月 CV convertible security 可转换债券 泽稷网校-财务金融证书在线教育领导品牌 二、二、CFA 学员必知的学员必知的 1500 个英文缩写用法解释个英文缩写用法解释 Accommodation bill 融通票据 Accommodation charge 融通收费 Accommodation Paper 融通票据、担保借据 Accommodation Trade 配合交易 Account 账户 Account Executive (AE) 期货营业员 Account Sales 对账单、承销清单 Accou
10、nt Stated 对账单 Account Statement 账户财务报表 Account Transfer Instruction (ATI) 帐户转移指示 Accountability 责任承担；问责 Accountant 会计师 Accountants Opinion 会计师意见 Accountants report 会计师报告 Accounting Earnings 会计盈余 Accounting equation 会计程式 Accounting Exposure 财会风险 Accounting firm 会计事务所 Accounting period 会计期间 Accounting
11、 practice 会计惯例；会计实务 Accounting Society of China (ASC) 中国会计学会 Accounting standard 会计准则；会计标准 Accounting treatment 会计处理方式 Accounts Payable 应付帐款 Accounts receivable 应收帐款 Accounts Receivable Financing 应收帐款融资 Accounts Receivable Loan 以应收帐款为抵押的贷款 Accounts Receivable Turnover Ratio 应收帐款周转率 Accredit value 自然
12、增长值 Accredited Investor 合资格投资者；受信投资人 Accrediting 本金增值 Accretion 增值 Accretion Account 增值帐 Accrual basis 【accounting 】 应计制；权责发生制【会计】 Accrual Bond 利息债券 Accrual of Discount 应计贴现 Accrued Dividend 应计股利 Accrued expenses 应计费用 Accrued Interest 应计利息 Accrued revenue 应计收益 Accumulate 逢低买进、择机买进、持仓观望 Accumulated depreciation 累计折旧；累积折旧 Accumulated Dividend 累计股息 泽稷网校-财务金融证书在线教育领导品牌 Accumulated earning 累积盈余 Accumulated Earnings 累计盈余 Accumulated Earnings Tax 累计盈余税 Accumulated interest 累计利息； Accu
