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 - 帕累托法則

## A

- ADR, Alternative dispute resolution - 替代爭議解決
- AI, Artificial Intelligence - 人工智慧
- 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 - 應付帳款
- AR, Accounts receivable - 應收帳款
- ARPU, Average revenue per user - 每使用者平均收入
- ASP, Average selling price - 平均銷售價格
- agcy., Agency - 代理
- agt., Agent - 代理人
- assoc., Associate - 合伙人
- asst., Assistant - 助理
- a/c., Account - 帳戶

## 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 - 執行長
- COA, Chart of accounts - 帳戶圖表
- 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 - 現金流周期時間
- CFM, Certified Financial Manager - 認證財務經理
- CFO , Chief Financial Officer - 財務長
- 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 - 首席資訊官, 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 - 註冊資訊系統審計師
- CISO, Chief Information Security Officer - 首席資訊安全官
- 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 Debt< - 信貸成本
- COE, Center of Excellence or Cost of Equity - 卓越中心 或 股權成本
- COGS, Cost of Goods Sold - 銷售成本
- Corp., Corporation - 公司
- COO, Chief Operating Officer - 營運長
- CPA, Certified Public Accountant - 註冊會計師
- CPI, Consumer Price Index - 消費者物價指數
- CPO, Chief People Officer or Chief Procurement Officer - 首席人力官 或 首席採購官
- CPQ, Configure, Price, Quote - 配置、定價、報價
- CPU, Central processing unit - 中央處理器
- CSI, Continual Service Improvement or Corporate social investment - 持續服務改進 或 企業社會投資
- CSO, Chief security officer - 首席安全官
- CSR, Corporate social responsibility - 企業社會責任
- CRM, Customer Relationship Management - 客戶關係管理
- CVP, Cost volume profit - 成本-銷量-利潤
- CTA, Call to action (marketing) - 行動號召
- CTO, Chief technology officer - 首席技術官
- CX, Customer experience - 客戶體驗
- CXO, Any chief officer(s), x being a placeholder - 任何首席官，x為占位符
- C2B, Consumer-to-consumer - 消費者對消費者
- C2C, Consumer-to-business - 消費者對企業
- C&F, Cost With Freight - 成本加運費
- CKM, Customer Knowledge Management - 客戶知識管理
- CTC, Cost to company - 公司總成本
- CUSIP number, Committee on Uniform Security Identification Procedures number - CUSIP編號
- Cr, Credit - 信貸
- CA, Current account (disambiguation) - 經常帳戶

## D

- DDA, Depletion (accounting), depreciation, Amortization (accounting) - 折耗 折舊 攤銷
- Dept., Department - 部門
- DI, Dispatch information - 派送資訊
- DIFOT, Delivery in full on time, a variant of on time in full - 按時全額交付
- Dir, Director (business) - 董事
- disc., Discount - 折扣
- DMA, Direct market access - 直接市場准入
- DOE, Depending on experience - 視經驗而定
- DPO, Days payable outstanding - 應付帳款周轉天數
- DR, Depositary receipt - 存托憑證
- DSO, Days sales outstanding - 應收帳款周轉天數
- DSP, Delivery service provider - 配送服務提供商
- DTP– Desktop publishing– 桌面出版
- DVP, Delivery versus payment - 交貨對付款

## 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 - 息稅及攤銷前利潤
- EBITDA, Earnings before interest, taxes, depreciation, and amortization - 息稅折舊及攤銷前利潤
- ECB, European Central Bank - 歐洲中央銀行
- ECS, Electronic clearing service or electronic clearing system - 電子清算服務 或 電子清算系統
- EDI, Electronic data interchange - 電子數據交換
- EFSM, European Financial Stabilisation Mechanism - 歐洲金融穩定機制
- EFTPOS, Electronic funds transfer at point of sale - 銷售點電子資金轉帳
- EIDL, Economic injury disaster loan - 經濟傷害災難貸款
- EPS, Earnings per share - 每股收益
- EXP, Export - 出口
- EOB, End of business - 營業結束
- EOD, End of day - 日終
- EOM, End of message - 消息結束
- ERP, Enterprise resource planning - 企業資源計劃
- ETA, Estimated time of arrival - 預計到達時間
- ETD, Estimated time of departure or estimated time of delivery - 預計出發時間 或 預計交付時間
- EMI, Equated monthly installment - 等額月供
- EPC, Export Promotion Council - 出口促進委員會
- ECGC, Export Credit Guarantee Corporation of India - 印度出口信用擔保公司
- EXW, Ex Works - 工廠交貨

## F

- FAB, Feature advantage benefits - 功能優勢效益
- FDP, Finance department - 財務部門
- FIFO, First in, first out - 先進先出
- FinMin, Finance minister - 財政部長
- Fin Min,
- FIX, Financial information exchange - 金融資訊交換
- FL, Financial leverage - 財務槓桿
- FNF, Full and final - 全額結算
- FOB, Freight on board - 船上交貨
- FOMC, Federal Open Market Committee - 聯邦公開市場委員會
- FOC, Free of cost - 免費
- FP&A, Financial planning & analysis - 財務規劃與分析
- FPO, Follow-on public offer - 後續公開發行
- FSA, Financial services authority - 金融服務管理局
- FTE, Full-time equivalent - 全職等效
- FV, Future value - 未來價值
- FX, Foreign exchange market - 外匯市場
- FY, Fiscal year or financial year - 財政年度
- FYA, For your action - 供您採取行動
- FYI, For your information - 供您參考
- F/U, Follow-up - 跟進
- FYF Full year forecast - 年度預測

## G

- GAAP, Generally accepted accounting principles - 公認會計準則
- GAAS, Generally accepted audit standards - 公認審計標準
- GDP, Gross domestic product - 國內生產總值
- GDPR, General data protection regulation - 通用數據保護條例
- GDR, Global depository receipt - 全球存托憑證
- GFCF, Gross fixed capital formation - 固定資本形成總額
- GL, General ledger - 總帳
- GMV, Gross merchandise volume - 商品交易總額
- GP, Gross profit - 毛利潤
- GPO, Group purchasing organization - 集團採購組織
- GRN, Goods receipt note - 貨物收據
- GRNI, Goods receipt not invoiced - 未開票貨物收據
- GSV, Gross sales value - 總銷售價值
- GVC, Global value chain - 全球價值鏈
- GMROII, Gross margin return on inventory investment - 庫存投資毛利回報
- G&A, General and administration expense - 一般和管理費用

## H

- HF, Hedge fund - 對沖基金
- HMRC, Her Majesty's Revenue and Customs - 英國稅務與海關總署
- HP, Hire purchase - 分期付款購買
- HQ, Headquarters - 總部
- HR, Human resources - 人力資源
- HRD, Human resource development - 人力資源開發
- HS Code, Harmonized System commodity code - 協調製度商品編碼

## I

- IAS, International accounting standards - 國際會計準則
- IB, Investment banking - 投資銀行
- IBAN, International Bank Account Number - 國際銀行帳戶號碼
- ICB, Industry Classification Benchmark - 行業分類基準
- ICRM, Innovative Customer Relationship Management - 創新客戶關係管理
- IE, Interest expense - 利息費用
- IFRS, International Financial Reporting Standards - 國際財務報告準則
- ILCLP, IdentLogic Systems customer loyalty program - IdentLogic系統客戶忠誠計劃
- IMF, International Monetary Fund - 國際貨幣基金組織
- IMP, Import - 進口
- Inc., Incorporated - 註冊公司
- IoT, Internet of things - 物聯網
- IPO, Initial public offering - 首次公開募股
- IPT, Item per transaction - 每筆交易的商品數
- IR, Interest rate - 利率
- IRS, Internal Revenue Service - 美國國稅局
- IRR, Internal rate of return - 內部收益率
- ISIN, International Securities Identification Number - 國際證券識別號碼
- ISM, Institute for Supply Management - 供應管理協會
- ITT, Invitation to tender - 招標邀請
- IYR, In year revenue - 年度收入

## J

- J, Journal - 日記帳
- JIT, Just in time - 準時制
- JIS, Just in sequence - 按序準時
- JST, Joint supervisory team - 聯合監管團隊
- JV, Joint venture - 合資企業

## K

- K, K - 千
- Ke – Is used as an abbreviation for cost of equity (COE). Ke is the risk
- KIBOR, Karachi Interbank Offered Rate - 喀拉蚩銀行間拆借利率
- KPI, Key performance indicator - 關鍵績效指標
- KYC, "Know your customer" - 了解你的客戶

## L

- LBO, Leveraged buyout - 槓桿收購
- LC, Letter of credit - 信用證
- LIBOR, London Interbank Offered Rate - 倫敦銀行間拆借利率
- LE, Latest estimate - 最新估計
- LIFFE, London International Financial Futures and Options Exchange - 倫敦國際金融期貨和期權交易所
- LIFO, Last in, first out - 後進先出
- LLC, Limited liability company - 有限責任公司
- LME, London Metal Exchange - 倫敦金屬交易所
- LMS, Learning management system - 學習管理系統
- Ltd., Limited company - 有限公司
- LTV, Loan-to-value - 貸款價值比
- LOC, Lines of credit - 信用額度
- LOI, Letter of intent - 意向書
- LoU, Letters of undertaking - 承諾函
- LY, Last year - 去年

## M

- MBS, Mortgage-backed security - 抵押支持證券
- mfg., Manufacturing - 製造業
- MGMT, Management - 管理
- MIC, Market Identifier Code - 市場識別碼
- MiFID, Markets in Financial Instruments Directive - 金融工具市場指令
- MILE, Maximum impact, little effort - 最大影響，最小努力
- MoM , Month-on-month - 月環比
- MOQ, Minimum order quantity - 最小訂購量
- MOU, Memorandum of understanding - 諒解備忘錄
- MPC, Marginal propensity to consume - 邊際消費傾向
- MRO, Maintenance, repair, and operations - 維護、修理和運營
- MRP , Maximum retail price - 最高零售價格
- MSOD, Monthly statement of select operational data - 月度運營數據報表
- MSRP, Manufacturer's suggested retail price - 製造商建議零售價格
- MTD, Month-to-date - 月至今
- MWC, Managerial working capital - 管理營運資本
- MPR, Monthly progress report - 月度進展報告
- MTM, Mark to market - 按市價計價

## N

- NAV, Net asset value - 淨資產價值
- NCBO, No change of beneficial ownership - 受益所有權無變更
- NCND, Non-circumvent and non-disclosure - 非規避和非披露
- NDA, Non-disclosure agreement - 保密協議
- NIAS, Net income attributable to shareholders - 歸屬於股東的淨收入
- NII, Net interest income - 淨利息收入
- NIM, Net interest margin - 淨利差
- NNTO, No need to open - 無需打開
- NOA, Net operating assets - 淨運營資產
- NOI, Net operating income - 淨運營收入
- NOPAT, Net operating profit after tax - 稅後淨運營利潤
- NPA, Non-performing loan#Non-performing asset - 不良資產
- NPL, Non-performing loan - 不良貸款
- NPV, Net present value - 淨現值
- NTE, Not to exceed - 不得超過
- NYMEX, New York Mercantile Exchange - 紐約商品交易所
- NYSE, New York Stock Exchange - 紐約證券交易所
- NFO， New fund offer - 新基金髮行

## O

- OC, Opportunity cost - 機會成本
- OCF, Operating cash flow - 運營現金流
- OECD, Organisation for Economic Co-operation and Development - 經濟合作與發展組織
- OEM, Original equipment manufacturer - 原始設備製造商
- OIBDA, Operating income before depreciation and amortization - 折舊攤銷前運營收入
- OKR, Objectives and key results - 目標與關鍵結果
- OOF, Out of facility - 不在設施內
- OOO, Out of office - 不在辦公室
- OPEX, Operating expense or operational expenditure - 運營支出
- OTIF, On time in full - 按時全額
- OTC, Over-the-counter - 場外交易

## P

- P&L, Profit and loss - 損益表
- P2B, Platform to business - 平台對企業
- PA , Personal assistant - 個人助理
- PA , Promotional Activity - 促銷活動
- PA , Purchasing agent - 採購代理
- PAT, Profit after tax - 稅後利潤
- PBT, Profit before tax - 稅前利潤
- P/E, P/E ratio|Price-to-earnings ratio - 市盈率
- PE, Private equity - 私募股權
- PEG, Price-to-earnings growth ratio - 市盈增長比率
- PHEK , Planherstellungskosten (product planning cost) - 產品規劃成本
- PFI, Private finance initiative - 私人融資倡議
- PI or PII, Professional indemnity (insurance coverage) - 職業責任保險
- PII, Personally identifiable information - 個人可識別資訊
- pip, Percentage in point - 百分點
- pip, Periodic investment plan - 定期投資計劃
- PM, Portfolio manager - 投資組合經理
- PMAC, Period moving average cost - 期間移動平均成本
- PO, Profit objective - 利潤目標
- PO, Purchase order - 採購訂單
- POA, Plan of action - 行動計劃
- POS, Point of sale - 銷售點
- PP&E, Property, plant, and equipment - 物業、廠房和設備
- PPI, Producer price index - 生產者物價指數
- PPP, Public-private partnership - 公私合作
- PPP, Purchasing power parity - 購買力平價
- PR , Purchase requisition - 採購申請
- PSP, Profit sharing plan - 利潤分享計劃
- PTC, Private trust company - 私人信託公司
- PTD , Project to date - 項目至今
- PLR, Prime lending rate - 最優惠貸款利率
- POC, Point of contact - 聯繫人
- PIC, Person in charge - 負責人
- PWIN, Percent win - 中標百分比
- PWP, Personal wealth portfolio - 個人財富組合

## Q

- Q1, Q2, Q3, Q4, quarters of the accounting year, calendar year or fiscal year - 會計年度、歷年或財政年度的季度
- QC, Quality control or quality costs - 質量控制 或 質量成本
- QoQ, Quarter on quarter - 季度環比
- QPR, Quarterly performance report - 季度績效報告
- QRP, Qualified retirement plan - 合格退休計劃
- q/q,
- QTD, Quarter-to-date - 季度至今

## R

- RAQSCI, Regulatory, assurance of supply, quality, service, cost, innovation - 監管、供應保證、質量、服務、成本、創新
- RBI, Reserve Bank of India - 印度儲備銀行
- RBA, Reserve Bank of Australia - 澳大利亞儲備銀行
- RE, Retained earnings - 留存收益
- REIT, Real estate investment trust - 房地產投資信託
- RFI, Request for information - 資訊請求
- RFP, Request for proposal - 建議請求
- RFQ, Request for quotation - 報價請求
- RFX, Generic name for a request for information, proposal, or quotation - 資訊、建議或報價請求的通用名稱
- RMD, Required minimum distribution - 最低要求分配
- R/O, Rollover (finance) - 展期
- ROA, Return on assets - 資產回報率
- ROB, Return on brand - 品牌回報率
- ROC, Registration of company - 公司註冊
- ROCE, Return on capital employed - 資本運用回報率
- ROE, Return on equity - 股本回報率
- ROI, Return on investment - 投資回報率
- ROIC, Return on invested capital - 投資資本回報率
- RONA, Return on net assets - 淨資產回報率
- ROS, Return on sales - 銷售回報率
- RR, Resource rent - 資源租金
- RSP, Retail selling price - 零售價格
- RWA, Risk-weighted asset - 風險加權資產
- R&D, Research and development - 研發
- RC, Retail company - 零售公司

## S

- St, 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 - 軟體即服務
- SAM, Strategic asset management, or software asset management - 戰略資產管理 或 軟體資產管理
- 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 - 單獨管理帳戶
- 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 - 待公布
- 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

## 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