商业与财务术语缩写列表
 | 此條目需要补充更多来源。 (2025年5月11日) |
以下是商业或金融领域中常使用的缩写词列表。
0–9
[编辑]- 1H, First half of the year - 上半年
- 24/7, 24 hours a day, 7 days a week - 每天24小时，每周7天
- 80/20, According to the Pareto principle, for many events, roughly 80% of the effects come from 20% of the causes - 帕累托法则
A
[编辑]- ADR, Alternative dispute resolution - 替代争议解决
- AI, Artificial Intelligence - 人工智能
- AM, Account manager - 客户经理
- AOP, Adjusted operating profit - 调整后营业利润
- AOP, Annual operating plan - 年度运营计划
- AP, Accounts payable - 应付账款
- AR, Accounts receivable - 应收账款
- ARPU, Average revenue per user - 每用户平均收入
- ASP, Average selling price - 平均销售价格
- agcy., Agency - 代理
- agt., Agent - 代理人
- assoc., Associate - 合伙人
- asst., Assistant - 助理
- a/c., Account - 账户
B
[编辑]- BAU, Business as usual (business) - 正常业务
- BEP, Break-even point - 盈亏平衡点
- BI, Business intelligence - 商业智能
- BIC, Bank identifier code - 银行识别码
- bldg., Building - 建筑
- BLS, Balance sheet - 资产负债表
- BOM, Bill of materials - 物料清单
- BPO, Business process outsourcing - 业务流程外包
- BPR, Brief project report - 简要项目报告
- BPV, Bank payment voucher - 银行付款凭证
- BRD, Business requirements document - 业务需求文档
- BRU, Business recovery unit - 业务恢复单位
- BRV, Bank receipt voucher - 银行收款凭证
- BTW, By the way - 顺便说一句
- B2B, Business-to-consumer - 企业对企业
- B2C, Business-to-consumer - 企业对消费者
- B2G, Business-to-government - 企业对政府
- BU, Business unit - 业务单位
- BUSI, Business - 业务
- bus., Business - 企业
C
[编辑]- CAGR, Compound annual growth rate - 复合年增长率
- CAO, Chief administrative officer or chief accounting officer - 首席行政官 或 首席会计官
- CAPEX, Capital expenditure - 资本支出
- CAPM, Capital asset pricing model - 资本资产定价模型[1]
- CBOE, Chicago Board Options Exchange - 芝加哥期权交易所
- CBOT, Chicago Board of Trade - 芝加哥期货交易所
- CDO, Collateralized debt obligation or chief data officer - 担保债务凭证 或 首席数据官
- CDM, Change and data management - 变更与数据管理
- CDS, Credit default swap - 信用违约互换
- CEO, Chief executive officer - 首席执行官
- COA, Chart of accounts - 账户图表
- CFA, Chartered Financial Analyst - 特许金融分析师
- CFD, Contract for difference - 差价合约
- CFC, Consumption of fixed capital - 固定资本消耗
- CFCT, Cash flow cycle time - 现金流周期时间
- CFM, Certified Financial Manager - 认证财务经理
- CFO , Chief Financial Officer - 首席财务官
- CFS, Consolidated Financial Statement - 合并财务报表
- CIA, Certified Internal Auditor - 注册内部审计师
- CIF, Cost Insurance With Freight - 成本加保险费和运费
- CIMA , Chartered Institute of Management Accountants - 特许管理会计师公会
- CIO, Chief Information Officer, Chief Innovation Officer or Chief Investment Officer - 首席信息官, 首席创新官 或 首席投资官
- CIP, Carriage and Insurance Paid - 运费和保险费已付
- CISA, Certified Information Systems Auditor - 注册信息系统审计师
- CISO, Chief Information Security Officer - 首席信息安全官
- CLO, Chief Legal Officer - 首席法务官
- CMA, Certified Management Accountant - 注册管理会计师
- CMFB, Committee on monetary, finance and balance of payments statistics - 货币、金融和国际收支统计委员会
- CMO, Chief Marketing Officer - 首席营销官
- COB, Close of Business - 营业结束
- COC – Cost of Credit[2] -
- COD – Cost of Debt<[3] - 信贷成本
- COE, Center of Excellence or Cost of Equity[4] - 卓越中心 或 股权成本
- COGS, Cost of Goods Sold - 销售成本
- Corp., Corporation - 公司
- COO, Chief Operating Officer - 首席运营官
- CPA, Certified Public Accountant - 注册会计师
- CPI, Consumer Price Index - 消费者物价指数
- CPO, Chief People Officer or Chief Procurement Officer - 首席人力官 或 首席采购官
- CPQ, Configure, Price, Quote - 配置、定价、报价
- CPU, Central processing unit - 中央处理器
- CSI, Continual Service Improvement or Corporate social investment - 持续服务改进 或 企业社会投资
- CSO, Chief security officer - 首席安全官
- CSR, Corporate social responsibility - 企业社会责任
- CRM, Customer Relationship Management - 客户关系管理
- CVP, Cost volume profit - 成本-销量-利润
- CTA, Call to action (marketing) - 行动号召
- CTO, Chief technology officer - 首席技术官
- CX, Customer experience - 客户体验
- CXO, Any chief officer(s), x being a placeholder - 任何首席官，x为占位符
- C2B, Consumer-to-consumer - 消费者对消费者
- C2C, Consumer-to-business - 消费者对企业
- C&F, Cost With Freight - 成本加运费
- CKM, Customer Knowledge Management - 客户知识管理
- CTC, Cost to company - 公司总成本
- CUSIP number, Committee on Uniform Security Identification Procedures number - CUSIP编号
- Cr, Credit - 信贷
- CA, Current account (disambiguation) - 经常账户
D
[编辑]- DDA, Depletion (accounting), depreciation, Amortization (accounting) - 折耗 折旧 摊销
- Dept., Department - 部门
- DI, Dispatch information - 派送信息
- DIFOT, Delivery in full on time, a variant of [[on time in full - 按时全额交付
- Dir, Director (business) - 董事
- disc., Discount - 折扣
- DMA, Direct market access - 直接市场准入
- DOE, Depending on experience - 视经验而定
- DPO, Days payable outstanding - 应付账款周转天数
- DR, Depositary receipt - 存托凭证
- DSO, Days sales outstanding - 应收账款周转天数
- DSP, Delivery service provider - 配送服务提供商
- DTP– Desktop publishing– 桌面出版
- DVP, Delivery versus payment - 交货对付款
E
[编辑]- EAR, Effective annual rate - 有效年利率
- EAY, Effective annual yield - 有效年收益率
- EBITA, Earnings before interest and taxes and amortization - 息税及摊销前利润
- EBITDA, Earnings before interest, taxes, depreciation, and amortization - 息税折旧及摊销前利润
- ECB, European Central Bank - 欧洲中央银行
- ECS, Electronic clearing service or electronic clearing system - 电子清算服务 或 电子清算系统
- EDI, Electronic data interchange - 电子数据交换
- EFSM, European Financial Stabilisation Mechanism - 欧洲金融稳定机制
- EFTPOS, Electronic funds transfer at point of sale - 销售点电子资金转账
- EIDL, Economic injury disaster loan - 经济伤害灾难贷款
- EPS, Earnings per share - 每股收益
- EXP, Export - 出口
- EOB, End of business - 营业结束
- EOD, End of day - 日终
- EOM, End of message - 消息结束
- ERP, Enterprise resource planning - 企业资源计划
- ETA, Estimated time of arrival - 预计到达时间
- ETD, Estimated time of departure or estimated time of delivery - 预计出发时间 或 预计交付时间
- EMI, Equated monthly installment - 等额月供
- EPC, Export Promotion Council - 出口促进委员会
- ECGC, Export Credit Guarantee Corporation of India - 印度出口信用担保公司
- EXW, Ex Works - 工厂交货
F
[编辑]- FAB, Feature advantage benefits - 功能优势效益
- FDP, Finance department - 财务部门
- FIFO, First in, first out - 先进先出
- FinMin, Finance minister - 财政部长
- Fin Min,
- FIX, Financial information exchange - 金融信息交换
- FL, Financial leverage - 财务杠杆
- FNF, Full and final - 全额结算
- FOB, Freight on board - 船上交货
- FOMC, Federal Open Market Committee - 联邦公开市场委员会
- FOC, Free of cost - 免费
- FP&A, Financial planning & analysis - 财务规划与分析
- FPO, Follow-on public offer - 后续公开发行
- FSA, Financial services authority - 金融服务管理局
- FTE, Full-time equivalent - 全职等效
- FV, Future value - 未来价值
- FX, Foreign exchange market - 外汇市场
- FY, Fiscal year or financial year - 财政年度
- FYA, For your action - 供您采取行动
- FYI, For your information - 供您参考
- F/U, Follow-up - 跟进
- FYF [[Full year forecast - 年度预测
G
[编辑]- GAAP, Generally accepted accounting principles - 公认会计准则
- GAAS, Generally accepted audit standards - 公认审计标准
- GDP, Gross domestic product - 国内生产总值
- GDPR, General data protection regulation - 通用数据保护条例
- GDR, Global depository receipt - 全球存托凭证
- GFCF, Gross fixed capital formation - 固定资本形成总额
- GL, General ledger - 总账
- GMV, Gross merchandise volume - 商品交易总额
- GP, Gross profit - 毛利润
- GPO, Group purchasing organization - 集团采购组织
- GRN, Goods receipt note - 货物收据
- GRNI, Goods receipt not invoiced - 未开票货物收据
- GSV, Gross sales value - 总销售价值
- GVC, Global value chain - 全球价值链
- GMROII, Gross margin return on inventory investment - 库存投资毛利回报
- G&A, General and administration expense - 一般和管理费用
H
[编辑]- HF, Hedge fund - 对冲基金
- HMRC, Her Majesty's Revenue and Customs - 英国税务与海关总署
- HP, Hire purchase - 分期付款购买
- HQ, Headquarters - 总部
- HR, Human resources - 人力资源
- HRD, Human resource development - 人力资源开发
- HS Code, Harmonized System commodity code - 协调制度商品编码
I
[编辑]- IAS, International accounting standards - 国际会计准则
- IB, Investment banking - 投资银行
- IBAN, International Bank Account Number - 国际银行账户号码
- ICB, Industry Classification Benchmark - 行业分类基准
- ICRM, Innovative Customer Relationship Management - 创新客户关系管理
- IE, Interest expense - 利息费用
- IFRS, International Financial Reporting Standards - 国际财务报告准则
- ILCLP, IdentLogic Systems customer loyalty program - IdentLogic系统客户忠诚计划
- IMF, International Monetary Fund - 国际货币基金组织
- IMP, Import - 进口
- Inc., Incorporated - 注册公司
- IoT, Internet of things - 物联网
- IPO, Initial public offering - 首次公开募股
- IPT, Item per transaction - 每笔交易的商品数
- IR, Interest rate - 利率
- IRS, Internal Revenue Service - 美国国税局
- IRR, Internal rate of return - 内部收益率
- ISIN, International Securities Identification Number - 国际证券识别号码
- ISM, Institute for Supply Management - 供应管理协会
- ITT, Invitation to tender - 招标邀请
- IYR, In year revenue - 年度收入
J
[编辑]- J, Journal - 日记账
- JIT, Just in time - 准时制
- JIS, Just in sequence - 按序准时
- JST, Joint supervisory team - 联合监管团队
- JV, Joint venture - 合资企业
K
[编辑]- K, K - 千
- Ke – Is used as an abbreviation for cost of equity (COE). Ke is the risk
- KIBOR, Karachi Interbank Offered Rate - 卡拉奇银行间拆借利率
- KPI, Key performance indicator - 关键绩效指标
- KYC, "Know your customer" - 了解你的客户
L
[编辑]- LBO, Leveraged buyout - 杠杆收购
- LC, Letter of credit - 信用证
- LIBOR, London Interbank Offered Rate - 伦敦银行间拆借利率
- LE, Latest estimate - 最新估计
- LIFFE, London International Financial Futures and Options Exchange - 伦敦国际金融期货和期权交易所
- LIFO, Last in, first out - 后进先出
- LLC, Limited liability company - 有限责任公司
- LME, London Metal Exchange - 伦敦金属交易所
- LMS, Learning management system - 学习管理系统
- Ltd., Limited company - 有限公司
- LTV, Loan-to-value - 贷款价值比
- LOC, Lines of credit - 信用额度
- LOI, Letter of intent - 意向书
- LoU, Letters of undertaking - 承诺函
- LY, Last year - 去年
M
[编辑]- MBS, Mortgage-backed security - 抵押支持证券
- mfg., Manufacturing - 制造业
- MGMT, Management - 管理
- MIC, Market Identifier Code - 市场识别码
- MiFID, Markets in Financial Instruments Directive - 金融工具市场指令
- MILE, Maximum impact, little effort - 最大影响，最小努力
- MoM , Month-on-month - 月环比
- MOQ, Minimum order quantity - 最小订购量
- MOU, Memorandum of understanding - 谅解备忘录
- MPC, Marginal propensity to consume - 边际消费倾向
- MRO, Maintenance, repair, and operations - 维护、修理和运营
- MRP , Maximum retail price - 最高零售价格
- MSOD, Monthly statement of select operational data - 月度运营数据报表
- MSRP, Manufacturer's suggested retail price - 制造商建议零售价格
- MTD, Month-to-date - 月至今
- MWC, Managerial working capital - 管理营运资本
- MPR, Monthly progress report - 月度进展报告
- MTM, Mark to market - 按市价计价
N
[编辑]- NAV, Net asset value - 净资产价值
- NCBO, No change of beneficial ownership - 受益所有权无变更
- NCND, Non-circumvent and non-disclosure - 非规避和非披露
- NDA, Non-disclosure agreement - 保密协议
- NIAS, Net income attributable to shareholders - 归属于股东的净收入
- NII, Net interest income - 净利息收入
- NIM, Net interest margin - 净利差
- NNTO, No need to open - 无需打开
- NOA, Net operating assets - 净运营资产
- NOI, Net operating income - 净运营收入
- NOPAT, Net operating profit after tax - 税后净运营利润
- NPA, Non-performing loan#Non-performing asset - 不良资产
- NPL, Non-performing loan - 不良贷款
- NPV, Net present value - 净现值
- NTE, Not to exceed - 不得超过
- NYMEX, New York Mercantile Exchange - 纽约商品交易所
- NYSE, New York Stock Exchange - 纽约证券交易所
- NFO， New fund offer - 新基金发行
O
[编辑]- OC, Opportunity cost - 机会成本
- OCF, Operating cash flow - 运营现金流
- OECD, Organisation for Economic Co-operation and Development - 经济合作与发展组织
- OEM, Original equipment manufacturer - 原始设备制造商
- OIBDA, Operating income before depreciation and amortization - 折旧摊销前运营收入
- OKR, Objectives and key results - 目标与关键结果
- OOF, Out of facility - 不在设施内
- OOO, Out of office - 不在办公室
- OPEX, Operating expense or operational expenditure - 运营支出
- OTIF, On time in full - 按时全额
- OTC, Over-the-counter - 场外交易
P
[编辑]- P&L, Profit and loss - 损益表
- P2B, Platform to business - 平台对企业
- PA , Personal assistant - 个人助理
- PA , Promotional Activity - 促销活动
- PA , Purchasing agent - 采购代理
- PAT, Profit after tax - 税后利润
- PBT, Profit before tax - 税前利润
- P/E, P/E ratio|Price-to-earnings ratio - 市盈率
- PE, Private equity - 私募股权
- PEG, Price-to-earnings growth ratio - 市盈增长比率
- PHEK , Planherstellungskosten (product planning cost) - 产品规划成本
- PFI, Private finance initiative - 私人融资倡议
- PI or PII, Professional indemnity]] (insurance coverage) - 职业责任保险
- PII, Personally identifiable information - 个人可识别信息
- pip, Percentage in point - 百分点
- pip, Periodic investment plan - 定期投资计划
- PM, Portfolio manager - 投资组合经理
- PMAC, Period moving average cost - 期间移动平均成本
- PO, Profit objective - 利润目标
- PO, Purchase order - 采购订单
- POA, Plan of action - 行动计划
- POS, Point of sale - 销售点
- PP&E, Property, plant, and equipment - 物业、厂房和设备
- PPI, Producer price index - 生产者物价指数
- PPP, Public-private partnership - 公私合作
- PPP, Purchasing power parity - 购买力平价
- PR , Purchase requisition - 采购申请
- PSP, Profit sharing plan - 利润分享计划
- PTC, Private trust company - 私人信托公司
- PTD , Project to date - 项目至今
- PLR, Prime lending rate - 最优惠贷款利率
- POC, Point of contact - 联系人
- PIC, Person in charge - 负责人
- PWIN, Percent win - 中标百分比
- PWP, Personal wealth portfolio - 个人财富组合
Q
[编辑]- Q1, Q2, Q3, Q4, quarters of the accounting year, calendar year or [[fiscal year - 会计年度、历年或财政年度的季度
- QC, Quality control or quality costs - 质量控制 或 质量成本
- QoQ, Quarter on quarter - 季度环比
- QPR, Quarterly performance report - 季度绩效报告
- QRP, Qualified retirement plan - 合格退休计划
- q/q,
- QTD, Quarter-to-date - 季度至今
R
[编辑]- RAQSCI, Regulatory, assurance of supply, quality, service, cost, innovation - 监管、供应保证、质量、服务、成本、创新
- RBI, Reserve Bank of India - 印度储备银行
- RBA, Reserve Bank of Australia - 澳大利亚储备银行
- RE, Retained earnings - 留存收益
- REIT, Real estate investment trust - 房地产投资信托
- RFI, Request for information - 信息请求
- RFP, Request for proposal - 建议请求
- RFQ, Request for quotation - 报价请求
- RFX, Generic name for a request for information, proposal, or quotation - 信息、建议或报价请求的通用名称
- RMD, Required minimum distribution - 最低要求分配
- R/O, Rollover (finance) - 展期
- ROA, Return on assets - 资产回报率
- ROB, Return on brand - 品牌回报率
- ROC, Registration of company - 公司注册
- ROCE, Return on capital employed - 资本运用回报率
- ROE, Return on equity - 股本回报率
- ROI, Return on investment - 投资回报率
- ROIC, Return on invested capital - 投资资本回报率
- RONA, Return on net assets - 净资产回报率
- ROS, Return on sales - 销售回报率
- RR, Resource rent - 资源租金
- RSP, Retail selling price - 零售价格
- RWA, Risk-weighted asset - 风险加权资产
- R&D, Research and development - 研发
- RC, Retail company - 零售公司
S
[编辑]- St, Sales, during time period t - 销售，在时间段t内
- S&M, Sales & marketing - 销售与营销
- SLR, Statutory liquidity ratio - 法定流动性比率
- S&OP, Sales and operations planning - 销售与运营计划
- SAAS, Software as a service - 软件即服务
- SAM, Strategic asset management, or software asset management - 战略资产管理 或 软件资产管理
- SBU, Strategic business unit - 战略业务单位
- SBLC, Stand by letter of credit - 备用信用证
- SCM, Supply chain management - 供应链管理
- SCBA, Social cost benefit analysis - 社会成本效益分析
- SEBI, Securities and Exchange Board of India - 印度证券交易委员会
- SEC, Securities and Exchange Commission - 美国证券交易委员会
- SEDOL, Stock Exchange Daily Official List - 证券交易所每日官方列表
- SF, Structured finance - 结构化融资
- SG&A, Sales, general, and administrative expenses - 销售、一般和管理费用
- SIMPLE, Savings incentive match plan for employees - 员工储蓄激励匹配计划
- SIOP, Sales inventory and operations plan - 销售库存与运营计划
- SIR, Stores issuance requisition - 库存发放申请
- SIV, Structured investment vehicle - 结构化投资工具
- SKU, Stock keeping unit - 库存单位
- SLA, Service level agreement - 服务水平协议
- SMA, Separately managed account - 单独管理账户
- SME, Small and medium enterprises - 中小企业
- SOHO, Small office/home office - 小型办公室/家庭办公室
- SOP, Standard operating procedure - 标准操作程序
- SOW, Statement of work - 工作说明书
- SOX, Sarbanes–Oxley - 萨班斯-奥克斯利法案
- SPP, Systematic payment plan - 系统性支付计划
- SROI, Social return on investment - 社会投资回报
- SSN, Social security number - 社会保障号码
- Stg , Pound sterling|Sterling - 英镑
- STP, Situation target proposal or situation target path - 情境目标建议 或 情境目标路径
- SUA, Start up agreement - 创业协议
- SWM, Strategic wealth management - 战略财富管理
- SWIP, Systematic withdrawal from investment plan - 投资计划系统性撤资
- SWOT, Strengths, weaknesses, opportunities, threats - 优势、劣势、机会、威胁
T
[编辑]- TAM, Total addressable market - 总可寻址市场
- TBA, To be announced - 待公布
- TB, Transaction banking - 交易银行
- TBC, To be completed or To be confirmed - 待完成 或 待确认
- TBD, To be defined or to be determined - 待定义 或 待确定
- TCO, Total cost of ownership - 总拥有成本
- TCV, Total contract value - 总合同价值
- TOTW, Time off for time worked - 工作时间换休
- TQM, Total quality management - 全面质量管理
- TSR, Total shareholder return - 股东总回报
- TTM, Trailing twelve months - 过去十二个月
- TVM, Time value of money - 货币时间价值
- Ts & Cs, Terms and conditions - 条款和条件
U
[编辑]
V
[编辑]- VAD, Value-added distributor - 增值分销商
- VaR, Value at risk - 风险价值
- VAR, Value-added reseller - 增值经销商
- VAT, Value-added tax - 增值税
- VC, Venture capital - 风险投资
- VP, Vice president - 副总裁
W
[编辑]- WACC, Weighted average cost of capital - 加权平均资本成本
- WC, Working capital - 营运资本
- WFH, Work from home - 居家办公
- wk, week - 周
- wrk, work - 工作
- wo, work order - 工作订单
- WOGs, With other goods - 与其他商品一起
- WIGs, Wildly important goals - 极其重要的目标
- wasp, weighted average selling price - 加权平均销售价格
- WLL, With limited liability - 有限责任
- w.r.t, with respect to - 关于
- WTI, West Texas Intermediate - 西德克萨斯中质油
- WVN, Withdraw voucher note - 提款凭证
- WHT, Withholding tax - 预扣税
- WTO, World Trade Organization - 世界贸易组织
- WTD, Week-to-date - 周至今
- WW, World wide - 全球
X
[编辑]![[icon]](/wiki/File:Wiki_letter_w_cropped.svg){kind=small} | 此章节需要扩充。 (2020年7月1日) |
Y
[编辑]- YTD, Year-to-date - 年初至今
- YTG, Year-to-year - 年同比
- YOY, Year-over-year - 年环比
- YTC, Yet-to-confirm - 待确认
- YEJ, Year-ending-June - 年终为6月
Z
[编辑]- ZBB, Zero-based budgeting - 零基预算
- zcyc, Zero coupon yield curve - 零息收益率曲线
- ZOPA, Zone of possible agreement - 可能协议区
参考资料
[编辑]- ^ Kenton, Will. Capital Asset Pricing Model (CAPM). Investopedia. [2019-05-21] （英语）.
- ^ Zigu. Cost of Credit Definition | Finance Dictionary. MBA Skool-Study.Learn.Share. [2019-05-21] （英国英语）.
- ^ Zigu. Cost of Debt Definition | Finance Dictionary. MBA Skool-Study.Learn.Share. [2019-05-21] （英国英语）.
- ^ Kenton, Will. Cost Of Equity. Investopedia. [2019-05-21] （英语）.