财务英语基础词汇表

财务英语基础词汇表A----BA/Paccountingperiod会计期间A/Padviseandpay付款通知A/Raccountreceivable应收帐款A/Rattherateof以……比例a/rallrisks（保险）全险Arr.arrivals,arrived到货、到船A/S,a/saftersight见票即付A/S，acc/saccountsales承销帐、承销清单，售货清单ASAPassoonaspossible尽快ASRacceptancesummaryreport验收总结报告ass.assessment估征、征税assimt.assignment转让、让与ATCaveragetotalcost平均总成本ATMatthemoney仅付成本钱ATMAutomaticTellerMachine自动取款机（柜员机）ATSautomatedtradesystem自动交易系统ATSautomatictransferservice自动转移服务Attn.attention注意Atty.attorney代理人auct.auction拍卖Aud.auditor审计员、审计师Av.average平均值a.w.allwool纯羊毛A/Wairwaybill空运提单A/Wactualweight实际重量BAbankacceptance银行承兑汇票bal.balance余额、差额banky.bankruptcy破产、倒闭Batbattery电池b.b.bearerbond不记名债券B.B.,B/Bbillbook出纳簿B/Bbillbought买入票据、买入汇票b&bbed&breakfast住宿费和早餐费b.c.blindcopy密送的副本BCbuyercredit买方信贷B/Cbillsforcollection托收汇票B.C.bankclearing银行清算b/dbroughtdown转下页Bd.bond债券B/Dbillsdiscounted已贴现票据B/Dbankdraft银行汇票b.d.i.bothdatesinclusive,bothdaysinclusive包括头尾两天财务英语基础词汇表B/Ebillofentry报关单b.e.,B/Ebillofexchange汇票BEPbreakevenpoint保本点、盈亏临界点b/fbroughtforward承前BFbondedfactory保税工厂Bfcy.Beneficiary受益人B/G,b/gbondedgoods保税货物BHCBankHoldingCompany银行控股公司BISBankofInternationalSettlements国际清算银行bitbinarydigit两位数Bk.bank银行Bk.book帐册b.l.,B/Lbilloflading提货单B/Loriginalbillofladingoriginal提货单正本bldg.building大厦BMPbankmasterpolicy银行统一保险BNbanknote钞票BObranchoffice分支营业处BObuyer’soption买者选择交割期的远期合同BOMbeginningofmonth月初b.o.m.billofmaterials用料清单BOObuild-operate-own建造—运营—拥有BOOMbuild-operate-own-maintain建造—运营—拥有—维护BOOTbuild-operate-own-transfer建造—运营—拥有—转让b.o.p.balanceofpayments收支差额BOTbalanceoftrade贸易余额BOYbeginningofyear年初b.p.,B/Pbillspayable应付票据Br.branch分支机构BRbankrate银行贴现率b.r.,B/Rbillsreceivable应收票据Brok.brokerorbrokerage经纪人或经纪人佣金b.s.,BS,B/Sbalancesheet资产负债表B/Sbillofsales卖据、出货单BshareBshareB股B.T.T.banktelegraphictransfer银行电汇BVbookvalue票面价值b.l.,B/Lbilloflading提货单B/Loriginalbillofladingoriginal提货单正本bldg.building大厦BMPbankmasterpolicy银行统一保险BNbanknote钞票BObranchoffice分支营业处BObuyer’soption买者选择交割期的远期合同财务英语基础词汇表BOMbeginningofmonth月初b.o.m.billofmaterials用料清单BOObuild-operate-own建造—运营—拥有BOOMbuild-operate-own-maintain建造—运营—拥有—维护BOOTbuild-operate-own-transfer建造—运营—拥有—转让b.o.p.balanceofpayments收支差额BOTbalanceoftrade贸易余额BOYbeginningofyear年初b.p.,B/Pbillspayable应付票据Br.branch分支机构BRbankrate银行贴现率b.r.,B/Rbillsreceivable应收票据Brok.brokerorbrokerage经纪人或经纪人佣金b.s.,BS,B/Sbalancesheet资产负债表B/Sbillofsales卖据、出货单BshareBshareB股B.T.T.banktelegraphictransfer银行电汇BVbookvalue票面价值C---DC/-case;currency现金、息单C/Acapitalaccount资本帐户Catcatalogue目录C.Bcashbook现金簿C/Dcustomedeclartion现金账C.dcumdividendo附股息报关单Certcertifieate说明书C./Fcarrigeforward转下页Cgecarriage运费C.Hcustomhouse海关C/icertifcateofinsurance保险说明书C&Icostinsurance保险费在内价C.I.F到岸价格C/Ocostorder现金汇票C/ocashofcarriedover转交c.o.dcashondelivery货到付款Comcoummerical商业;佣金Contcontract合同Crcredit;creditor货方Ctgecartage车费Curtcurrent本月,现金Cycurrency货币Ddegree;draft度、汇票财务英语基础词汇表D/Adepositaccount存款帐户D/Adocumentagainstacceptance承兑交单d/adaysafteracceptance承兑后......日（付款）D.A.debitadvice欠款报单D.Bdaybook日记帐、流水帐DBmethoddecliningbalance(depreciation)method递减余额折旧法D.C.F.methoddiscountedcashflowmethod现金流量贴现法D/Ddocumentarydraft跟单汇票D.D.;D/Ddemanddraft即期汇票D/d;d/ddaysafterdate出票后......日(付款)d.d.drydock干船坞DDBmethoddoubledecliningbalance(depreciation)method双倍递减余额折旧法D.D.Ddeadlinedeliverydate交易最后日期def.deficit赤字、亏损dem.demurrage滞期费Depr.depreciation折旧d.f;D.F.;d.frt.deadfreight空舱费D.Gdangerousgoods危险货物diff.difference差额Dis.discount折扣、贴现dish'd;dishddishonored不名誉、拒付D.I.Tdoubleincome-tax(relief)双重所得税（免征）div.;divddividend红利、股息D-JDowJones&Co.美国道—琼斯公司DJIADowJonesIndustrialAverage(StockIndex)道—琼斯工业股票指数DJTADowJonesTransportationAverage道—琼斯运输平均数DJUADowJonesUtilityAverage道—琼斯公用事业平均数DKDon'tknow不知道DLdirectloan直接贷款DLdiscretionarylimit无条件限制DLDdeadlinedate最后时限Dls.;Dol(s);Doll(s)dollars元DMDeutscheMark;D-mark;Deutschmark;德国马克DMCsdevelopingmembercountries发展中国家DNdatenumber日期号DN;D/Ndebitnote借记通知单DNRdonotreduce不减少do.;dto.ditto同上、同前D/Odeliveryorder发货单Doc(s)documents凭证、单据、文件doc.att.documentsattached附单据、附件Doc.codedocumentcode凭证（单据）编号D.O.G.daysofgrace宽限日数DORdateofrequest要求日财务英语基础词汇表DP;D/Pdocumentagainstpayment交单付款DPIdisposablepersonalincome个人可支配收入DPOBdateandplaceofbirth出生时间和地点DPPdampproofing防潮的Dr.debit借记、借方D.R.;DRdiscountrate贴现率、折扣率Drdebtor债务人DRdepositreceipt存单、存款收据dr.drawer借方DS;d/sdaysaftersight(days'sight)见票后.......日(付款)ds.;d'sdays日dstn.destination日的地(港)DTCDeposittakingcompany接受存款公司DTCDepositTrustCompany储蓄信托公司dup.;dupl.;dupte.duplicate副本DVPdeliveryversuspayment付款交货dy.;d/yday;delivery日、交货E---Gea.each每，各e.e.E.E.errorexcepted错误除外EECTheEuropeanEconomicCommunity欧洲经济共同体e.g.exempligratia(forexample)例如EIBExport-ImportBank进出口银行enc.,encl.enclosure附件E.&O.E.errorsandomissionsexcepted错误和遗漏不在此限Esq.Esquire先生（信内尊称）ETAestimatedtimeofarrival预计到达时间etc.,&c.etcetera(andsoforth)等待exoutof,without自，无，交货ex.example,executive,exchange,extract例子，执行官，外汇，摘要ffeet英尺Fdealtinflat无息交易的f.following(page)接下页f.fairs定期集市F.A.faceamount票面金额F.A.fixedassets固定资产F.Afreightagent货运代理行FAfreealongside启运港船边交货FABBFellowoftheBritishAssociationofAccountantsandAuditors英国会计师和审计师协会会员FACfacility设施、设备财务英语基础词汇表f.a.c.fastascan尽快FACTfactoranalysisch