商业与财务术语缩写列表

以下是商业或金融领域中常使用的缩写词列表。

0–9

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• 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

• S_t, 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

• 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

• USP, Unique selling proposition - 独特销售主张
• UPI, Unified payment interface - 统一支付接口

V

• 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

• 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

Y

• 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

• 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