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 Debt< - 信贷成本
COE,   Center of Excellence or Cost of Equity - 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

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

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

参考资料

Category:經濟相關列表
Category:维基百科索引