簡寫名稱 | 全寫名稱 (新制) |
1. CB | cash book |
2. BS | bank statement |
3. BRS | bank reconciliation statement |
4. bal b/d or c/d | balance c/d or b/d |
5. ACR | accounts receivables |
6. ACP | accounts payables |
7. bal.fig. | balancing figure (一個砌出黎既金額 正常黎講例如a/c入面既bal c/d就係計番Dr同Cr side兩面既差額而得出既金額) |
8. a/c | account |
9. depre | depreciation |
10. acc depre | accumulated depreciation |
11. red bal | (depreciation) reducing balance method |
12. st.line | (depreciation) straight line method |
13. A | assets |
14. L | liabilities |
15. C / cap | capital |
16. FS | financial statements |
17. IS / I | income statement |
18. BS / B | balance sheet |
19. exp | expenses / expenditures |
20. rev | reveunes |
21. pur | purchases |
22. bd | bad debts |
23. RI | returns inwards |
24. RO | returns outwards |
25. COGS | cost of goods sold |
26. GP | gross profit |
27. sec | section |
28. OH | overheads |
29. dept | department(s) |
30. AOHR / POHR | predetermined / actual overhead absorption rate |
31. M | manufacturing |
32. F | fixed |
33. V | variable |
34. AC | absorption costing method |
35. MC | marginal costing method |
36. pro | production |
37. CVP | cost-volume profit analysis |
38. BEP | break-even point |
39. MOS | margin of safety |
40. d-m | decision-making |
41. C | cost |
42. CM | contribution margin |
43. R | relevant |
44. app | appropriation |
45. res | reserves |
46. deben | debentures |
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