ACCA学员必知的英文缩写用法解释
NE. no effects 无存款
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 nothing 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.) number 编号、号数
*P net open position 净开头寸
*W 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 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 trip operation 往返作业
S split or stock divided 拆股或股息
SA semi-annual payment 半年支付
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 characteristic 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 market 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 tax 资本转移税
cur curr current 本月、当月
CV convertible security 可转换债券
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