商業與財務術語縮寫列表

以下是商業或金融領域中常使用的縮寫詞列表。

**0–9**
1H, First half of the year - 上半年
*24/7, 24 hours a day, 7 days a week - 每天24小時，每週7天
*80/20, According to the Pareto principle, for many events, roughly 80% of the effects come from 20% of the causes - 帕累托法則

**A**

*ADR,   Alternative dispute resolution - 替代爭議解決
*AI,   Artificial Intelligence - 人工智能
*AM,   Account manager - 客戶經理
*AOP,   Adjusted operating profit - 調整後營業利潤
*AOP,   Annual operating plan - 年度運營計劃
*AP,   Accounts payable - 應付賬款
*AR,   Accounts receivable - 應收賬款
*ARPU,   Average revenue per user - 每用戶平均收入
*ASP,   Average selling price - 平均銷售價格
*agcy.,   Agency - 代理
*agt.,   Agent - 代理人
*assoc.,   Associate - 合夥人
*asst.,   Assistant - 助理
*a/c.,   Account - 賬戶


**B**

*BAU,   Business as usual (business) - 正常業務
*BEP,   Break-even point - 盈虧平衡點
*BI,   Business intelligence - 商業智能
*BIC,   Bank identifier code - 銀行識別碼
*bldg.,   Building - 建築
*BLS,   Balance sheet - 資產負債表
*BOM,   Bill of materials - 物料清單
*BPO,   Business process outsourcing - 業務流程外包
*BPR,   Brief project report - 簡要項目報告
*BPV,   Bank payment voucher - 銀行付款憑證
*BRD,   Business requirements document - 業務需求文檔
*BRU,   Business recovery unit - 業務恢復單位
*BRV,   Bank receipt voucher - 銀行收款憑證
*BTW,   By the way - 順便說一句
*B2B,   Business-to-consumer - 企業對企業
*B2C,   Business-to-consumer - 企業對消費者
*B2G,   Business-to-government - 企業對政府
*BU,   Business unit - 業務單位
*BUSI,   Business - 業務
*bus.,   Business - 企業

**C**

*CAGR,   Compound annual growth rate - 複合年增長率
*CAO,   Chief administrative officer or chief accounting officer - 首席行政官 或 首席會計官
*CAPEX,   Capital expenditure - 資本支出
*CAPM,   Capital asset pricing model - 資本資產定價模型
*CBOE,   Chicago Board Options Exchange - 芝加哥期權交易所
*CBOT,   Chicago Board of Trade - 芝加哥期貨交易所
*CDO,   Collateralized debt obligation or chief data officer - 擔保債務憑證 或 首席數據官
*CDM,   Change and data management - 變更與數據管理
*CDS,   Credit default swap - 信用違約互換
*CEO,   Chief executive officer - 首席執行官
*COA,   Chart of accounts - 賬戶圖表
*CFA,   Chartered Financial Analyst - 特許金融分析師
*CFD,   Contract for difference - 差價合約
*CFC,   Consumption of fixed capital - 固定資本消耗
*CFCT,   Cash flow cycle time - 現金流週期時間
*CFM,   Certified Financial Manager - 認證財務經理
*CFO ,   Chief Financial Officer - 首席財務官
*CFS,   Consolidated Financial Statement - 合併財務報表
*CIA,   Certified Internal Auditor - 註冊內部審計師
*CIF,   Cost Insurance With Freight - 成本加保險費和運費
*CIMA ,   Chartered Institute of Management Accountants - 特許管理會計師公會
*CIO,   Chief Information Officer, Chief Innovation Officer or Chief Investment Officer - 首席信息官, 首席創新官 或 首席投資官
*CIP,   Carriage and Insurance Paid - 運費和保險費已付
*CISA,   Certified Information Systems Auditor - 註冊信息系統審計師
*CISO,   Chief Information Security Officer - 首席信息安全官
*CLO,   Chief Legal Officer - 首席法務官
*CMA,   Certified Management Accountant - 註冊管理會計師
*CMFB,   Committee on monetary, finance and balance of payments statistics - 貨幣、金融和國際收支統計委員會
*CMO,   Chief Marketing Officer - 首席營銷官
*COB,   Close of Business - 營業結束
*COC – Cost of Credit - 
*COD – Cost of Debtt,   Sales, during time period t - 銷售，在時間段t內
*S&M,   Sales & marketing - 銷售與營銷
*SLR,   Statutory liquidity ratio - 法定流動性比率
*S&OP,   Sales and operations planning - 銷售與運營計劃
*SAAS,   Software as a service - 軟件即服務
*SAM,   Strategic asset management, or software asset management - 戰略資產管理 或 軟件資產管理
*SBU,   Strategic business unit - 戰略業務單位
*SBLC,   Stand by letter of credit - 備用信用證
*SCM,   Supply chain management - 供應鏈管理
*SCBA,   Social cost benefit analysis - 社會成本效益分析
*SEBI,   Securities and Exchange Board of India - 印度證券交易委員會
*SEC,   Securities and Exchange Commission - 美國證券交易委員會
*SEDOL,   Stock Exchange Daily Official List - 證券交易所每日官方列表
*SF,   Structured finance - 結構化融資
*SG&A,   Sales, general, and administrative expenses - 銷售、一般和管理費用
*SIMPLE,   Savings incentive match plan for employees - 員工儲蓄激勵匹配計劃
*SIOP,   Sales inventory and operations plan - 銷售庫存與運營計劃
*SIR,   Stores issuance requisition - 庫存發放申請
*SIV,   Structured investment vehicle - 結構化投資工具
*SKU,   Stock keeping unit - 庫存單位
*SLA,   Service level agreement - 服務水平協議
*SMA,   Separately managed account - 單獨管理賬戶
*SME,   Small and medium enterprises - 中小企業
*SOHO,   Small office/home office - 小型辦公室/家庭辦公室
*SOP,   Standard operating procedure - 標準操作程序
*SOW,   Statement of work - 工作說明書
*SOX,   Sarbanes–Oxley - 薩班斯-奧克斯利法案
*SPP,   Systematic payment plan - 系統性支付計劃
*SROI,   Social return on investment - 社會投資回報
*SSN,   Social security number - 社會保障號碼
*Stg ,   Pound sterling|Sterling - 英鎊
*STP,   Situation target proposal or situation target path - 情境目標建議 或 情境目標路徑
*SUA,   Start up agreement - 創業協議
*SWM,   Strategic wealth management - 戰略財富管理
*SWIP,   Systematic withdrawal from investment plan - 投資計劃系統性撤資
*SWOT,   Strengths, weaknesses, opportunities, threats - 優勢、劣勢、機會、威脅

**T**

*TAM,   Total addressable market - 總可尋址市場
*TBA,   To be announced - 待公佈
*TB,   Transaction banking - 交易銀行
*TBC,   To be completed or To be confirmed - 待完成 或 待確認
*TBD,   To be defined or to be determined - 待定義 或 待確定
*TCO,   Total cost of ownership - 總擁有成本
*TCV,   Total contract value - 總合同價值
*TOTW,   Time off for time worked - 工作時間換休
*TQM,   Total quality management - 全面質量管理
*TSR,   Total shareholder return - 股東總回報
*TTM,   Trailing twelve months - 過去十二個月
*TVM,   Time value of money - 貨幣時間價值
*Ts & Cs,   Terms and conditions - 條款和條件

**U**

*USP,   Unique selling proposition - 獨特銷售主張
*UPI,   Unified payment interface - 統一支付接口


**V**

*VAD,   Value-added distributor - 增值分銷商
*VaR,   Value at risk - 風險價值
*VAR,   Value-added reseller - 增值經銷商
*VAT,   Value-added tax - 增值稅
*VC,   Venture capital - 風險投資
*VP,   Vice president - 副總裁

**W**

*WACC,   Weighted average cost of capital - 加權平均資本成本
*WC,   Working capital - 營運資本
*WFH,   Work from home - 居家辦公
*wk,   week - 周
*wrk,   work - 工作
*wo,   work order - 工作訂單
*WOGs,   With other goods - 與其他商品一起
*WIGs,   Wildly important goals - 極其重要的目標
*wasp,   weighted average selling price - 加權平均銷售價格
*WLL,   With limited liability - 有限責任
*w.r.t,   with respect to - 關於
*WTI,   West Texas Intermediate - 西德克薩斯中質油
*WVN,   Withdraw voucher note - 提款憑證
*WHT,   Withholding tax - 預扣稅
*WTO,   World Trade Organization - 世界貿易組織
*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 - 年環比
*YTC,   Yet-to-confirm - 待確認
*YEJ,   Year-ending-June - 年終為6月

**Z**

*ZBB,   Zero-based budgeting - 零基預算
*zcyc,   Zero coupon yield curve - 零息收益率曲線
*ZOPA,   Zone of possible agreement - 可能協議區

**參考資料==