| 缩写 | 全称 | 中文释义 |
|---|---|---|
| AER | Annual Equivalent Rate | 年当量率 |
| SIC | Severely Indebted Category | 严重负债类别 |
| CAS | Cost Accounting Standards | 成本会计准则 |
| BFI | Business Fixed Investment | 企业固定投资 |
| BCD | Balancing Charge Debit | 借方余额 |
| NV | No Value | 无价值 |
| IRC | International Reply Coupon | 国际回信联 |
| ADS | Alternative Depreciation System | 替代折旧制度 |
| CAP | Competency Assessment Program | 能力评估计划 |
| AFC | Average Fixed Costs | 平均固定成本 |