在日常的學習生活中經常會遇到一些無法望文生義的縮寫單詞,比如WC。國內把WC翻譯成廁所貼在商場的指示牌上,但WC還可以是世界杯(World Cup)或者世界錦標賽(World Championship)的縮寫,在財務英語中還有W.C.without charge免費的意思。英文縮寫CP即可以表示配對還有商業(yè)票據(jù)的意思。那么問題來了:如果在ACCA、CFA學習中遇到更多的WC CP,該怎么準確了解它的確切意思呢?
一、ACCA學員必知的800個英文縮寫用法解釋
NE. | no effects | 無存款 |
Neg.Inst., N.I. | negotiable instruments | 流通票據(jù) |
negb. | negotiable | 可轉讓的、可流通的 |
net. p. | net proceeds | 凈收入 |
NFD | no fixed date | 無固定日期 |
NFS | not for sale | 非賣品 |
NH | not held | 不追索委托 |
NIAT | net income after tax | 稅后凈收益 |
NIFO | next in, first out | 次進先出法 |
nil | nothing | 無 |
NIM | net interest margin | 凈息差 |
NIT | negative income tax | 負所得稅 |
NL | no load | 無傭金 |
NM | no marks | 無標記 |
no a/c | no account | 無此帳戶 |
NO. (no.) | number | 編號、號數(shù) |
NOP | net open position | 凈開頭寸 |
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 | 名義保護系數(shù) |
NPL | non-performing loan | 不良貸款 |
NPV method | net present value method | 凈現(xiàn)值法 |
NSF check | no sufficient fund check | 存款不足支票 |
NTA | net tangible assets | 有形資產凈值 |
ntl | no time lost | 立即 |
NWC | net working capital | 凈流動資本 |
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 |
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(yè) |
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(yè)參考利率 |
SCL | security characteristic line | 證券特征線 |
SD | standard deduction | 標準扣除額 |
CAPM | capital asset pricing mode | 固定資產計價模式 |
CBD | cash before delivery | 先付款后交貨 |
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 | 注冊內部審計員 |
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(xiàn)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(yè)語言 |
Col. | column | 帳欄 |
Coll. | collateral | 擔保、抵押物 |
Coll. | collection | 托收 |
Com. comm. | commission | 傭金 |
conv, cv, cvt | convertible | 可轉換的、可兌換的 |
Cor. | corpus | 本金 |
CP | commercial paper | 商業(yè)票據(jù) |
CPM | cost per thousand | 每一千個為單位的成本 |
Cps. | coupons | 息票 |
CR | cash receipts | 現(xiàn)金收入 |
CR | current rate | 當日匯率、現(xiàn)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 |
二、CFA學員必知的1500個英文縮寫用法解釋
Accommodation bill | 融通票據(jù) |
Accommodation charge | 融通收費 |
Accommodation Paper | 融通票據(jù)、擔保借據(jù) |
Accommodation Trade | 配合交易 |
Account | 賬戶 |
Account Executive (AE) | 期貨營業(yè)員 |
Account Sales | 對賬單、承銷清單 |
Account Stated | 對賬單 |
Account Statement | 賬戶財務報表 |
Account Transfer Instruction (ATI) | 帳戶轉移指示 |
Accountability | 責任承擔;問責 |
Accountant | 會計師 |
Accountant's Opinion | 會計師意見 |
Accountants' report | 會計師報告 |
Accounting Earnings | 會計盈余 |
Accounting equation | 會計程式 |
Accounting Exposure | 財會風險 |
Accounting firm | 會計事務所 |
Accounting period | 會計期間 |
Accounting practice | 會計慣例;會計實務 |
Accounting Society of China (ASC) | 中國會計學會 |
Accounting standard | 會計準則;會計標準 |
Accounting treatment | 會計處理方式 |
Accounts Payable | 應付帳款 |
Accounts receivable | 應收帳款 |
Accounts Receivable Financing | 應收帳款融資 |
Accounts Receivable Loan | 以應收帳款為抵押的貸款 |
Accounts Receivable Turnover Ratio | 應收帳款周轉率 |
Accredit value | 自然增長值 |
Accredited Investor | 合資格投資者;受信投資人 |
Accrediting | 本金增值 |
Accretion | 增值 |
Accretion Account | 增值帳 |
Accrual basis 【accounting 】 | 應計制;權責發(fā)生制【會計】 |
Accrual Bond | 利息債券 |
Accrual of Discount | 應計貼現(xiàn) |
Accrued Dividend | 應計股利 |
Accrued expenses | 應計費用 |
Accrued Interest | 應計利息 |
Accrued revenue | 應計收益 |
Accumulate | 逢低買進、擇機買進、持倉觀望 |
Accumulated depreciation | 累計折舊;累積折舊 |
Accumulated Dividend | 累計股息 |
Accumulated earning | 累積盈余 |
Accumulated Earnings | 累計盈余 |
Accumulated Earnings Tax | 累計盈余稅 |
Accumulated interest | 累計利息; |
Accumulated profits | 累計利潤;累積利潤 |
Accumulated Reserves | 累積準備 |
Accumulation | 累積 |
Accumulation Area | 累積區(qū)域 |
Accumulation Bond | 累積債券 |
Accumulation Period | 累積期限 |
Accumulation Plan | 累積計劃 |
Accumulation Unit | 累積單位 |
ACI-The Financial Markets of Hong Kong (ACIHK) | 香港財資市場公會 |
Acquired Company | 被并公司 |
Acquiree | 被并公司 |
Acquirer | 主并公司 |
Acquiring Company | 主并公司 |
Acquiring Firm | 購并公司 |
Acquisition | 收購、購并 |
Acquisition Cost | 購并費用 |
Acquisition of Assets | 資產購并 |
Acquisition of shells | 買殼 |
Acquisition of Stock | 股份購并 |
Across the board | 活躍賬戶 |
Acting in concert | 一致行動;合謀 |
Action | 股票行情 |
Active | 交易活躍 |
Active Account | 運作資產、活動資產;有收益資產 |
Active assets | 活躍債券交易商 |
Active Bond Crowd | 活性保險箱 |
Active Box | 活躍業(yè)務紀錄【創(chuàng)業(yè)板】 |
Active business pursuits 【GEM 】 | 活動資本 |
Active capital | 積極成長型基金 |
Active Growth Fund | 積極性管理 |
Active Management(AM) | 交投活躍 |
Active market | 積極性投資組合策略 |
Active Portfolio Strategy | 活躍證券 |
Active Securities | 熱門股 |
Active Stock | 作業(yè)活動、活動性 |
Activity | 實際現(xiàn)金價值 |
Actual Cash Value(ACV) | 現(xiàn)貨市場 |
Actual market | 現(xiàn)貨價 |
Actual price | 實際可用年期 |
Actual useful life | 實際現(xiàn)金價值保障 |
Actual-Cash-Value Coverage | 實際發(fā)行額 |
Actually Outstanding | 現(xiàn)貨、實貨 |
Actuals | 精算師;保險統(tǒng)計專家 |
Actuary | 從價;按值 |
Ad valorem | 從價印花稅 |
Ad valorem stamp duty | 額外避險 |
Additional Hedge | 額外按金 |
Additional margin | 附加利益;優(yōu)惠 |
Add-on | 附加利息 |
Add-on Interest | 適當報價 |
Adequate Consideration | 審裁科 |
Adjudication Division | 審裁員 |
Adjudicator | 調息按揭,調整式利率抵押貸款 |
Adjustable rate mortgage (ARM) | 可調股息優(yōu)先股 |
Adjustable Rate Preferred Stock(ARPS) | 調整基價 調整基數(shù) |
Adjusted Basis | 調整負債余額 |
Adjusted Debit Balance﹝ADB﹞ | 調整履約價 |
Adjusted Exercise Price | 更正、調整 |
Adjusted Gross Income(AGI) | 調整后資產凈值 |
Adjusted net assets | 調整后有形資產凈值 |
Adjusted net tangible assets | 調整后現(xiàn)值 |
Adjusted Present Value (APV) | 調整后毛利、調整總收入 |
Adjustment | 全面一致;全盤的 |
Adjustment Preferred Securities | 調整優(yōu)先證券 |
Adjustments | 調整額、扣除額 |
Administering bank | 承辦銀行;經辦銀行 |
Administrative Pricing Rules | 操縱價格規(guī)定 |
Administrator | 行政官員、管理人員 |
Admissible securities value | 證券的認可價值 |
Admission by Investment | 投資入伙 |
Admitted to Dealings | 準予交易、準許上市 |
Admitted value | 認可值 |
Advance | 上漲、預付、貸款 墊款 |
Advance booking form | 排期申請表格 |
Advance Commitment | 預先承諾 |
Advance Refunding | 提前轉期、套期轉換 |
Advance-Decline Line (ADL) | 股票價格漲跌線、升降線 |
Advance-Decline Ratio (ADR) | 股票價格漲跌比率 |
Advances Versus Declines | 漲跌股票 |
Disclosure-based | 以披露為本;以信息披露為重 |
Discontinued operations | 已終止經營之業(yè)務 |
Discount | 低水【期貨】;折讓;貼現(xiàn) |
Discount | 貼現(xiàn)、貼水 |
Discount broker | 折讓經紀;折扣經紀;減傭經紀;低收費經紀 |
Discount Brokers | 貼現(xiàn)經紀人 |
Discount rate | 折扣率;貼現(xiàn)率 |
Discount Window | 貼現(xiàn)窗口 貼現(xiàn)窗 |
Discounted cash flow | 現(xiàn)金流量折現(xiàn) / 貼現(xiàn)法 |
Discretionary account | 全權代客買賣賬戶;全權委托戶口 |
Discretionary Account | 授權戶口 |
Discretionary bonus payment | 酌情支付的花紅 |
Discretionary manager | 全權管理人 |
Discretionary order | 全權委托盤 |
Discretionary power | 酌情權 |
Discretionary trust | 全權信托 |
Dishonored cheque | 空頭支票 |
Disinflation | 滯脹;反通貨膨脹,阻止通貨膨脹 |
Disinterested shareholder | 沒有利益關系的股東 |
Disintermediation | 反調停,非中介化;排媒現(xiàn)象 |
Dispersion 【statistics 】 | 離差【統(tǒng)計】 |
Disposable Income | 可支配所得 |
Disqualification order | 吊銷資格令 |
Distant month | 遠期月份 |
Distributable profit | 可分派溢利 |
Distribution | 分銷;分派,發(fā)配金 |
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