保险英语缩写语

保险英语缩写语
保险英语缩写语

保险英语缩写语

ALOP Advance Loss Profits预期利润损失险,利损险

ART Alternative Risk Transfer新型风险转移

BI Business Interruption Insurance 营业中断险

CAR construction all risks建筑工程一切险(建工险)

CIC China Insurance Clause中国保险条款

CL Consequential Loss 后果损失

CXL catastrophe excess of loss巨灾超赔分保

EAR Erection All Risks 安装工程一切险(安工险)

EEI Electronic Equipment Insurance电子设备险

F.A.A.free of all average一切海损不赔险\全损赔偿

f.g.a./faa free of general average共同海损不赔险

F.O.D.free of damage损坏不赔

F.P.A./F PA insurance free of (from)

particular average

平安险(单独海损不赔)

F.R.E.C.Fire Risk Extension Clause For

Storage of Cargo at Destination

HongKong, Including

Kowloon ,or Macao

出口货物到香港(包括九龙

在内)或澳门存仓火险责任

扩展条款

F.W.R.D.rain fresh water damage Risk淡水雨淋险

FCSR & CC free of capture, seizure, riots

and civil commotions

掳获,捕捉,暴动和内乱不赔

FPA free from particular average 平安险

G.A./GA general average共同海损(保)

G.A.A.general average agreement

(bond)

共同海损协议(合同)

G.A.C.general average contribution共同海损分摊额(保) GNPI Gross Net Premium Income总净保费收入

I.P.A.including particular average包括单独海损(保) IBRN Incurred but not reported losses已发生但未报的损失

ICC Institute Cargo Clauses,

London

伦敦协会货物条款(保险)

IWL institute warranty limits (伦敦保险人)协会保证航行范围

l.& d.loss and damage损失与残损

L/A Lloyd's agent 劳埃德保险公司代理人,劳埃德船级社代理人

Lkg/Bkg leakage & breakage漏损与破损

LOI letter of indemnity保函,也称损害赔偿保证书msca missing cargo灭失货物

NatCat Natural Catastrophe自然灾害

O.R. owner's risk 船舶所有人或货主承担风险

O.R.B. owner's risk of breakage 破损风险由货主承担

O.R.D. owner's risk of damage 损失风险由货主承担O.R.F. owner's risk of fire 火灾风险由货主承担P. chgs particular charges 特别费用(保)

P.& I.

clause

protection and indemnity clause 保护和赔偿条款

P.& I. club Protection and Indemnity club (Association)

船东保赔协会

P.L. partial loss 部分损失(保) PA particular average 单独海损Pandi

club

Protection and Indemnity club 船东保赔协会payt. payment 支付,赔偿

PICC People's Insurance Company of

China

中国人民保险公司

PICC Re People's Insurance Company of

China Re

中国人民保险公司再保险

公司

PML possible maximum loss 可能最大损失PTL partial total loss 部分和全部损失

PTND,P.T.N.D. theft, pilferage and

non-delivery

偷窃、提货不着险

S.P.A. subject to particular average 平均分担单独海损

SRCC/ S.R.C.C. insurance against strike, riot

and civil commotion

罢工,暴动,民变险

TG 拐点周期TLO/T.L

.O.

insurance against total loss only 全损险

TPL Third Party Liability 第三者责任险

TRND risk of theft, pilferage and

non-delivery

盗窃提货不着险

U/w underwriter 保险人

WA, WPA insurance with particular

average

水渍险/一切险(承保单独海

损)

XL excess of loss 超赔分保

(财务会计)会计英语词汇

会计科目英文 会计系统 Accounting system 美国会计协会 American Accounting Association 美国注册会计师协会 American Institute of CPAs 审计 Audit 资产负债表 Balance sheet 簿记 Bookkeeping 现金流量预测 Cash flow prospects 内部审计证书Certificate in Internal Auditing 管理会计证书 Certificate in Management Accounting 注册会计师Certificate Public Accountant 成本会计Cost accounting 外部使用者External users 财务会计Financial accounting 财务会计准则委员会Financial Accounting Standards Board 财务预测Financial forecast 公认会计原则Generally accepted accounting principles 通用目的信息 General-purpose information 政府会计办公室Government Accounting Office 损益表 Income statement 内部审计师协会Institute of Internal Auditors 管理会计师协会Institute of Management Accountants 整合性Integrity 内部审计Internal auditing 内部控制结构Internal control structure 国内收入署Internal Revenue Service 内部使用者 Internal users 管理会计Management accounting 投资回报Return of investment 投资报酬Return on investment 证券交易委员会 Securities and Exchange Commission 现金流量表Statement of cash flow 财务状况表Statement of financial position 税务会计 Tax accounting 会计等式Accounting equation 勾稽关系 Articulation 资产 Assets 企业个体Business entity 股本Capital stock 公司Corporation 成本原则Cost principle 债权人Creditor 通货紧缩 Deflation 批露Disclosure 费用Expenses 财务报表Financial statement 筹资活动Financial activities 持续经营假设Going-concern assumption 通货膨涨 Inflation 投资活动Investing activities 负债Liabilities 负现金流量Negative cash flow 经营活动Operating activities 所有者权益Owner’s equity 合伙企业Partnership 正现金流量Positive cash flow 留存利润Retained earning 收入Revenue 独资企业Sole proprietorship 清偿能力Solvency 稳定货币假设Stable-dollar assumption 股东Stockholders

外贸中常见的英文缩写

件数:PCS 箱数:CTNS 毛重:G.W. 净重:N.W. 尺码:CUFT 1)ORC (Origin Receive Charges)本地收货费用(通常为141/20,269/40’)(2)THC (Terminal Handling Charges) 码头操作费(RMB370(45)/20’,RMB560(68)/40’) (3)BAF (Bunker Adjustment Factor) 燃油附加费 (4)CAF (Currency Adjustment Factor) 货币贬值附加费(通常为基本海运费的%) (5)YAS (Yard Surcharges)码头附加费 (6)EPS (Equipment Position Surcharges) 设备位置附加费 (7)DDC (Destination Delivery Charges) 目的港交货费(适用美洲,美国东西岸收费不同) (8)PSS (Peak Season Surcharges) 旺季附加费(船公司的变相加价) (9)PCS (Port Congestion Surcharge) 港口拥挤附加费 (10)DOC (Document charges) 文件费 (11)O/F (Ocean Freight) 海运费 (12)B/L (Bill of Lading) 海运提单 (13)MB/L(Master Bill of Lading)船东单 (14)MTD (Multimodal Transport Document)多式联运单据 (15)L/C (Letter of Credit)信用证 (16)C/O (Certificate of Origin)产地证 (17)S/C (Sales Confirmation)销售确认书(Sales Contract)销售合同(18)S/O (Shipping Order)装货指示书 (19)W/T (Weight Ton)重量吨(即货物收费以重量计费) (20)M/T (Measurement Ton)尺码吨(即货物收费以尺码计费) (21)W/M(Weight or Measurement ton)即以重量吨或者尺码吨中从高收费(22)CY (Container Yard)集装箱(货柜)堆场 (23)FCL (Full Container Load)整箱货 (24)LCL (Less than Container Load)拼箱货(散货) (25)CFS (Container Freight Station)集装箱货运站 (26)TEU (Twenty-feet Equivalent Units)20英尺换算单位(用来计算货柜量的多少) (27)A/W (All Water)全水路(主要指由美国西岸中转至东岸或内陆点的货物的运输方式) (28)MLB(Mini Land Bridge)迷你大陆桥(主要指由美国西岸中转至东岸或内陆点的货物的运输方式) (29)NVOCC(Non-Vessel Operating Common Carrier)无船承运人 transport document 运输单据 Combined Transport Documents (CTD)联合运输单据

常用商务英语缩写

1C&F(cost&freight)成本加运费价 2T/T(telegraphictransfer)电汇 3D/P(documentagainstpayment)付款交单 4D/A(documentagainstacceptance)承兑交单5C.O(certificateoforigin)一般原产地证6systemofpreferences)普惠制 7CTN/CTNS(carton/cartons)纸箱 8PCE/PCS(piece/pieces)只、个、支等 9DL/DLS(dollar/dollars)美元 10DOZ/DZ(dozen)一打 11PKG(package)一包,一捆,一扎,一件等12WT(weight)重量 13G.W.(grossweight)毛重

15C/D(customsdeclaration)报关单 16EA(each)每个,各 17W(with)具有 18w/o(without)没有 19FAC(facsimile)传真 20IMP(import)进口 21EXP(export)出口 22MAX(maximum)最大的、最大限度的 23MIN(minimum)最小的,最低限度 24M或MED(medium)中等,中级的 25M/V(merchantvessel)商船 26S.S(steamship)船运 27MT或M/T(metricton)公吨 28DOC(document)文件、单据

30P/L(packinglist)装箱单、明细表 31INV(invoice)发票 32PCT(percent)百分比 33REF(reference)参考、查价 34EMS(expressmailspecial)特快传递 35STL.(style)式样、款式、类型 36T或LTX或TX(telex)电传 37RMB(renminbi)人民币 38S/M(shippingmarks)装船标记 39PR或PRC(price)价格 40PUR(purchase)购买、购货 41S/C(salescontract)销售确认书 42L/C(letterofcredit)信用证 43B/L(billoflading)提单

会计科目英文缩写

一、企业财务会计报表封面FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 记账符号 DR:debit record (借记) CR:credit recrod(贷记) 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减:一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减:短期投资跌价准备Less: Impairment for current investment 短期投资净额Net bal of current investment 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable

应收账款Account receivable 减:应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减:其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减:存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资Long-term investment 长期股权投资Long-term equity investment 委托贷款Entrusted loan receivable 长期债权投资Long-term debt investment 长期投资合计Total for long-term investment 减:长期股权投资减值准备Less: Impairment for long-term equity investment 减:长期债权投资减值准备Less: Impairment for long-term debt investment

常用外贸英文缩写

Bal.----------------------Balance 差额 c/- (or c/s)---------------cases 箱 bar. or brl.--------------barrel 桶; 琵琶桶 ca.; c/s; cs.--------------case or cases 箱 B.B. clause---------------Both to blame collision clause 船舶互撞条款 C.A. D.; C/D----------------cash against documents 付款交单 B/C-----------------------Bills for collection 托收单据 canc.----------------------cancelled 取消; 注销 B.C.----------------------before Christ 公元前 C.A.F.---------------------Cost,Assurance, Freight b.d.----------------------brought down 转下 (=C.I.F.) 成本加保费. 运费价 B.D.----------------------Bank draft 银行汇票 canc.----------------------cancel, cancelled,cancellation取消; 注销 Bill----------------------Discounted 贴现票据 canclg.--------------------cancelling 取消; 注销 b.d.i.--------------------both dates inclusive 包括首尾两日 cat.-----------------------catalogue 商品目录 bdle. ; bdl.--------------bundle 把; 捆 C/B------------------------clean bill 光票 b.e. ; B/E ; B. EX.-------Bill of Exchange 汇票 C.B. D.---------------------cash before delivery 先付款后交单

会计用语缩写

缩写英文全称中文 A accepted承兑 A&C addenda and corrigenda补遗和勘误 cash value实际现金价值 ., a/d after date开票后、出票后 a/c no.account number帐户编号、帐号 a/c, A/C account current往来帐户、活期存款帐户 a/c, A/C, Acct.account帐户、帐目 A/CS Pay.accounts payable应付帐款 A/P account paid已付账款 A/P account payable应付帐款 A/P accounting period会计期间 A/P advise and pay付款通知 A/R at the rate of以……比例 A/R, A/CS Rec.accounts receivable应收帐款 A/S, a/s after sight见票即付 A/S,acc/s account sales承销帐、承销清单,售货清单abs.abstract摘要 Acc.acceptance往来帐户 Acc., Acpt.acceptance or accepted承兑 accrued interest应计利息 Acct.accountant会计师、会计员 Acct.accounting会计、会计学 .account number帐户编号、帐号 .account title帐户名称、会计科目 ACT advance corporation tax预扣公司税 ., A/V ad valorem to (according value)从价 ADRS asset depreciation range system固定资产分组折旧法 Adv.advance预付款 AJE adjusting journal entries调整分录 Amt.amount金额、总数 Ann.annuity年金 ATC average total cost平均总成本 ATM at the money仅付成本钱 ATM Automatic Teller Machine自动取款机(柜员机)Aud.auditor审计员、审计师 Av.average平均值

外贸中常见英文缩写

[实用英 语]: 外贸中常见英文缩略词 1C&F(cost&freight)成本加运费价 2T/T(telegraphic tran sfer)电汇 3D/P(docume nt aga inst payme nt)付款交单 4D/A (docume nt aga inst accepta nee承兑交单 5 C.O (certificate of origi n)—般原产地证 6G.S.P.(ge neralized system of prefere nee普惠制7CTN/CTNS(carto n/carto ns纸箱 8PCE/PCS(piece/piece只、个、支等 9DL/DLS(dollar/dollars)美元 10DOZ/DZ(doze n 一打 11PKG(package一包,一捆,一扎,一件等 12WT(weight)重量 13G.W.(gross weight)毛重 15 C/D (customs declarati on报关单 16EA(each每个,各 17W (with)具有 18w/o(without) 没有

19FAC(facsimile 传真20IMP(import)进口

21EXP(export) 出口 22MAX (maximum)最大的、最大限度的23MIN (mi nimum)最小的,最低限度 24M或MED (medium冲等,中级的 25M/V (merchant vessel商船 26S.S(steamship船运 27MT 或M/T(metric ton)公吨 28DOC (docume nt文件、单据 29INT (international) 国际的 30P/L (pack ing list)装箱单、明细表31INV (in voice发票 32PCT (perce nt百分比 33REF( refere nee)参考、查价 34EMS( express mail special特快传递35STL.(style式样、款式、类型 36T 或LTX或TX(telex)电传 37RMB( renminbi)人民币 38S/M (shipping marks)装船标记 39PR或PRC(price价格 40PUR (purchase购买、购货

些财务术语的英文缩写

一般是指资金、固定资产的投入.对电信运营商来说,有关的网络设备、计算机、仪器等一次性支出的项目都属于CAPEX,其中网络设备占最大的部分。OPEX指的是企业的管理支出. 2.什么是OPEX? OPEX是(Operating Expense)即运营成本,计算公式为:OPEX=维护费用+营销费用+人工成本(+折旧)。运营成本主要是指当期的付现成本。 (Capital Expenditure)即资本性支出,计算公式为:CAPEX=战略性投资+滚动性投资。资本性投资支出指用于基础建设、扩大再生产等方面的需要在多个会计年度分期摊销的资本性支出。 4.由于战略性投资的决策权不在本地网,因此BPR的指标考核中,Capex仅限于滚动性投资,不包括战略性投资。主要指标是Capex收入率和投资、回报率(ROI),前者为Capex收入比,反映资本性支出占收入的比重;后者反映投资效益。 &L就是profit&loss statement 也就是损益表 ,全称Earnings Before Interest and Tax,即息税前利润,从字面意思可知是扣除利息、所得税之前的利润。计算公式有两种,EBIT=净利润+所得税+利息,或EBIT=经营利润+投资收益+营业外收入-营业外支出+以前年度损益调整。 EBIT主要用来衡量企业主营业务的盈利能力,EBITDA则主要用于衡量企业主营业务产生现金流的能力。他们都反映企业现金的流动情况,是资本市场上投资者比较重视的两个指标,通过在计算利润时剔除掉一些因素,可以使利润的计算口径更方便投资者使用。 EBIT通过剔除所得税和利息,可以使投资者评价项目时不用考虑项目适用的所 得税率和融资成本,这样方便投资者将项目放在不同的资本结构中进行考察。EBIT与净利润的主要区别就在于剔除了资本结构和所得税政策的影响。如此, 同一行业中的不同企业之间,无论所在地的所得税率有多大差异,或是资本结构有多大的差异,都能够拿出EBIT这类指标来更为准确的比较盈利能力。而同一企业在分析不同时期盈利能力变化时,使用EBIT也较净利润更具可比性。 ,全称Earnings Before Interest, Tax, Depreciation and Amortization, 即息税折旧摊销前利润,是扣除利息、所得税、折旧、摊销之前的利润。计算公式为EBITDA=净利润+所得税+利息+折旧+摊销,或EBITDA=EBIT+折旧+摊销。 EBITDA剔除摊销和折旧,则是因为摊销中包含的是以前会计期间取得无形资产 时支付的成本,而并非投资人更关注的当期的现金支出。而折旧本身是对过去资本支出的间接度量,将折旧从利润计算中剔除后,投资者能更方便的关注对于未来资本支出的估计,而非过去的沉没成本。 20世纪80年代,伴随着杠杆收购的浪潮,EB

财务会计英语缩写语

财务会计英语缩写语 缩写英文全称中文 A accepted 承兑 A&C addenda and corrigenda 补遗和勘误 A.C.V actual cash value 实际现金价值 a.d., a/d after date 开票后、出票后 a/c no. account number 帐户编号、帐号 a/c, A/C account current 往来帐户、活期存款帐户a/c, A/C, Acct. account 帐户、帐目A/CS Pay. accounts payable 应付帐款A/P account paid 已付账款 A/P account payable 应付帐款 A/P accounting period 会计期间 A/P advise and pay 付款通知 A/R at the rate of 以……比例 A/R, A/CS Rec. accounts receivable 应收帐款A/S, a/s after sight 见票即付 A/S,acc/s account sales 承销帐、承销清单,售货清单abs. abstract 摘要 Acc. acceptance 往来帐户 Acc., Acpt. acceptance or accepted 承兑 Accrd.Int accrued interest 应计利息Acct. accountant 会计师、会计员 Acct. accounting 会计、会计学 Acct.No. account number 帐户编号、帐号 Acct.Tit. account title 帐户名称、会计科目ACT advance corporation tax 预扣公司税 ad.val., A/V ad valorem to (according value) 从价 ADRS asset depreciation range system 固定资产分组折旧法 Adv. advance 预付款 AJE adjusting journal entries 调整分录 Amt. amount 金额、总数 Ann. annuity 年金 ATC average total cost 平均总成本 ATM at the money 仅付成本钱 ATM Automatic Teller Machine 自动取款机(柜员机)Aud. auditor 审计员、审计师 Av. average 平均值 B share B share B 股 b&b bed & breakfast 住宿费和早餐费 b.b. bearer bond 不记名债券 B.B., B/B bill book 出纳簿 B.C. bank clearing 银行清算 b.c. blind copy 密送的副本 both dates inclusive 包括头尾两天 b.e., B/E bill of exchange 汇票 b.l., B/L bill of lading 提货单 bill of materials 用料清单 balance of payments 收支差额 b.p., B/P bills payable 应付票据 B.P.B bank post bill 银行汇票b.r., B/R, B.rec. bills receivable 应收票据b.s., B.S.,BS, B/S balance sheet 资产负债表 bank telegraphic transfer 银行电汇

外贸英语常见缩写大全(A-S)

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RD研发支出research and development cost FASB美国财务会计准则理事会Financial Accounting Standard Board IASB国际会计准则理事会International Accounting Standard Board BS资产负债表balance sheet IS利润表income statement IPO首次公开募股发行initial public offering SEC美国证券交易委员会securities and exchange commission CPA注册会计师certified public accountant GAAP一般工人会计准则Generally Accepted Accounting Principles FDI国外直接投资foreign direct investment MA并购merger and acquisition LIFO后进先出法last in first out FIFO先进先出法first in first out IOU我欠你的I owe you GST货物和劳务税goods and service tax V AT增值税value added tax ROA资产报酬率return on asset ROE权益报酬率return on equity ROS销售报酬率return on sales

SME中小企业small and medium sized enterprise SOE国有企业state-owned sized enterprise EPS每股收益earning per share QE量化宽松quantitative easing CDO债务抵押证券collateralized debt obligation ABS 资产支持证券asset backed securities MBS房屋抵押贷款支持证券mortgage backed securities PE市盈率price earning ratio CEO首席执行官chief executive officer CFO首席财务总监chief financial officer GDP国民生产总值gross domestic product CPI消费价格指数consumer price index

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bg. ; b/s-----------------bag(s) 袋 of Commerce 商会 银行业务 Commodity Inspection Bureau 中国商品检验局 篮; 筐 C/d------------------------carried down 转下 bl.; (s) 包 cent-----------------------centum(L.) 一百 Blading-------------------Bill of Lading 提单 Cert. ; ; certified 证明书; 证明 大厦 feet 立方英尺 B/L Bill of Lading 提单 C/f------------------------Carried forward 接后; 结转 (下页 ) 包 , barrels 桶 商议; bot. ; bott. ; btl--------bottle 瓶 C.& and Freight 成本加运费价格 商标; 牌 CFS; Freight Station 集装箱中转站; 货运站 破碎 公毫 桶 ; 琵琶桶 's proportion of General Average 共同海损分摊额 b/s-----------------------bags; bales 袋 ; 包 货物 Bs/L----------------------Bills of Lading 提单 (复数)

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