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
*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 - 
*COD – Cost of Debtt,   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