會計用語縮寫講訴

1、縮寫英文全稱中文Aaccepted承兌A&Caddenda and corrigenda補(bǔ)遺和勘誤A.C.Vactual cash value實際現(xiàn)金價值a.d., a/dafter date開票后、出票后a/c no.account number帳戶編號、帳號a/c, A/Caccount current往來帳戶、活期存款帳戶a/c, A/C, Acct. account帳戶、帳目A/CS Pay.accounts payable應(yīng)付帳款A(yù)/Paccount paid已付賬款A(yù)/Paccount payable應(yīng)付帳款A(yù)/Paccounting period會計期間A/Padvise and

2、 pay付款通知A/Rat the rate of以比例A/R, A/CS Rec.accounts receivable應(yīng)收帳款A(yù)/S, a/safter sight見票即付A/S， acc/saccount sales承銷帳、承銷清單，售貨清單abs.abstract摘要Acc.acceptance往來帳戶Acc., Acpt.acceptance or accepted承兌Accrd.Intaccrued interest應(yīng)計利息Acct.accountant會計師、會計員Acct.accounting會計、會計學(xué)Acct.No.account number帳戶編號、帳號Acct.Tit

3、.account title帳戶名稱、會計科目ACTadvance corporation tax預(yù)扣公司稅ad.val., A/Vad valorem to (according value)從價ADRSasset depreciation range system固定資產(chǎn)分組折舊法Adv.advance預(yù)付款A(yù)JEadjusting journal entries調(diào)整分錄Amt.amount金額、總數(shù)Ann.annuity年金ATCaverage total cost平均總成本ATMat the money僅付成本錢ATMAutomatic Teller Machine自動取款機(jī)（柜員機(jī)）

4、Aud.auditor審計員、審計師Av.average平均值縮寫英文全稱中文B shareB shareb&bbed & breakfastb.b.bearer bondB.B., B/Bbill bookB.C.bank clearingb.c.blind copyb.d.i.both dates inclusiveb.e., B/Ebill of exchangeb.l., B/Lbill of ladingb.o.m.bill of materialsb.o.p.balance of paymentsb.p., B/Pbills payableB.P.Bbank post billb.

5、r., B/R, B.recb. ills receivable b.s., B.S，. BS,balance sheetB/SB.T.T.bank telegraphic transferB/Bbill boughtB/Cbills for collectionB/Dbank draftB/Dbills discountedb/dbrought downB/Ebill of entryb/fbrought forwardB/Lbill of ladingB/L originalbill of lading originalB/Rbank rateB/Sbill of salesBAbank

6、acceptancebal.balancebanky.bankruptcyBCbuyer creditBd.bondBEPbreakeven pointBfcy.Beneficiarybitbinary digitBk.bankBk.bank bookB股 住宿費(fèi)和早餐費(fèi) 不記名債券 出納簿 銀行清算 密送的副本 包括頭尾兩天提貨單 用料清單 收支差額 應(yīng)付票據(jù) 銀行匯票 應(yīng)收票據(jù)資產(chǎn)負(fù)債表銀行電匯 買入票據(jù)、買入?yún)R票 托收匯票 銀行匯票 已貼現(xiàn)票據(jù) 轉(zhuǎn)下頁 報關(guān)單 承前 提貨單 提貨單正本 銀行貼現(xiàn)率 賣據(jù)、出貨單 銀行承兌匯票 余額、差額 破產(chǎn)、倒閉 買方信貸保本點、盈虧臨界點受益人兩位數(shù)

7、銀行銀行帳簿Bk.book帳冊BNbank note鈔票BObuyers option買者選擇交割期的遠(yuǎn)期合同BOMbeginning of month月初BOTbalance of trade貿(mào)易余額BOYbeginning of year年初BRbank rate銀行貼現(xiàn)率Brok.broker or brokerage經(jīng)紀(jì)人或經(jīng)紀(jì)人傭金B(yǎng)Vbook value票面價值縮寫英文全稱中文Ccash; coupon; currency現(xiàn)金、息票、通貨c.,Cts.cents分特許會計師、主任（主管）會C.A.chartered accountant chief accountan計師C.A.c

8、ommercial agent商業(yè)代理、代理商C.A.Dcash against document交單付款，憑單付現(xiàn)C.A.S.cost accounting standards成本會計標(biāo)準(zhǔn)C.B.cash book現(xiàn)金簿c.b., C.B.cash book現(xiàn)金簿C.C.contra credit貸方對銷C.C.cashiers check銀行本票C.d.cum dividend附股息報關(guān)單C.H.clearing house票據(jù)交換所C.H.custom house海關(guān)C.I.T.comprehensive income tax綜合所得稅C.L.call loan短期拆放C.M.A.cer

9、tified management accountant注冊管理會計師C.O., C/Ocash order現(xiàn)金匯票、現(xiàn)金訂貨c.o.d, C.O.D.cash on delivery貨到付款，交貨付現(xiàn)C.P.ACertified Public Accountant注冊公共會計師C.P.A.Certified Public Accountant注冊會計師C.S.capital stock股本C.V.P. analysis Cost Volume Profit analysis本-量-利分析C.W.O.cash with order訂貨付款，隨訂單付現(xiàn)C/Acapital account資本帳戶

10、C/Acurrent account往來帳C/Acurrent assets流動資產(chǎn)c/dcarried down過次頁、結(jié)轉(zhuǎn)下期c/fcarry forward過次頁、結(jié)轉(zhuǎn)C/Icertificate of insurance保險憑證C/Lcurrent liabilities流動負(fù)債c/ocarried over結(jié)轉(zhuǎn)后期can.cancelled注銷cap.capital資本CAPMcapital asset pricing mode固定資產(chǎn)計價模式CBDcash before delivery先付款后交貨CDcertificate of deposit存單CGcapital gain資本

11、利得CGcapital goods生產(chǎn)資料、資本貨物Chgscharges費(fèi)用Chq.cheque支票CIAcertified internal auditor注冊內(nèi)部審計員Ck.check支票CMLcapital market line資本市場線性CMOCollateralized Mortgage Obligations 擔(dān)保抵押貸款債務(wù)CMVcurrent market value現(xiàn)時市場價值CNconsignment note鐵路運(yùn)單CNcredit note貸方通知書COBOLCom mon Busin ess Orien ted Lan guag通 用商業(yè)語言Col.column帳

12、欄Coll.collateral擔(dān)保、抵押物Coll.collection托收Com. mission傭金conv, cv, cvtconvertible可轉(zhuǎn)換的、可兌換的Cor.corpus本金CPcommercial paper商業(yè)票據(jù)CPMcost per thousand每一千個為單位的成本Cps.coupons息票CRcash receipts現(xiàn)金收入CRcurrent rate當(dāng)日匯率、現(xiàn)行匯率Cr.Credit, creditor貸記、貸方CSconvertible securities可轉(zhuǎn)換證券CTcable transfer電匯CTcorporate trea

13、surer公司財務(wù)主管ctgecartage貨運(yùn)費(fèi)、搬運(yùn)費(fèi)、車費(fèi)CTTcapital transfer tax資本轉(zhuǎn)移稅cur currcurrent本月、當(dāng)月CVconvertible security可轉(zhuǎn)換債券CVDcountervailing duties反傾銷稅CYcalendar year日歷年Cy.currency貨幣縮寫英文全稱中文Ddegree; draft度、匯票D.A.debit advice欠款報單D.Bday book日記帳、流水帳D.C.F. method discounted cash flow method現(xiàn)金流量貼現(xiàn)法D.D., D/Ddemand draft即

14、期匯票d.f, D.F., d.frt. dead freight空艙費(fèi)D.O.G.days of grace寬限日數(shù)D.R., DRdiscount rate貼現(xiàn)率、折扣率d/adays after acceptance承兌后 日（付款）D/Adeposit account存款帳戶D/Adocument against acceptance承兌交單D/Ddocumentary draft跟單匯票D/DDemand Draft票匯D/d; d/ddays after date出票后 日（付款）D/Ndebit note清單D/Odelivery order發(fā)貨單D/Pdocuments aga

15、inst payment付款交單D/R.deposit receipt存款收條D/Wdock warrant碼頭倉單DB methoddeclining balance (depreciation) method遞減余額折舊法Dd.delivered交付double declining balance (depreciation)DDB methodmethod雙倍遞減余Def.deferred延期def.deficit赤字、虧損Dely.delivery交付dem.demurrage滯期費(fèi)Depr.depreciation折舊Dft.draft匯票diff.difference差額Dis.d

16、iscount折扣、貼現(xiàn)dishd;dished dishonored不名譽(yù)、拒付Div.dividend; division紅利div.;divd dividend紅利、股息DLdirect loan直接貸款DLDdeadline date最后時限D(zhuǎn)ls, Dol(s);dollars元DNdate number日期號DN, D/Ndebit note借記通知單DNRdo not reduce不減少Do, dto.ditto同上、同前Doc(s)documents憑證、單據(jù)、文件Doc. codedocument code憑證（單據(jù)）編號doc. att.documents attached

17、附單據(jù)、附件Dols.dollars美元DORdate of request要求日DP, D/Pdocument against payment交單付款Drdebtor債務(wù)人DRdeposit receipt存單、存款收據(jù)Drdebit借記、借方Drdrawer借方DS, d/sdays after sight(days sight)見票后 日（付款）Ds, dsdays日DTCdeposit taking company接受存款公司DTCDeposit Trust Company儲蓄信托公司Dup, duplduple, duplicate副本DVPdelivery versus payme

18、nt付款交貨Dy, d/yday; delivery日、交貨dzdozen一打縮寫英文全稱中文Eexchange; export交易所、輸出E&O.E.errors and omissions excepted如有錯漏，可加更正e.a.o.n.except as otherwise noted除非另有說明E.D.ex dividend股息除外E.E., e.e.errors excepted如有錯誤，可加更正E.P.Texcess profit tax超額利潤稅Ea.each每Ea.earning assets盈利資產(chǎn) ,有收益的資產(chǎn)EATearnings after tax稅后收益EBEBI

19、T EBIT EBS EBT EC EC Ec. Ec.ECA ECG ECIECR ECT EDEDD EDI EDOC EDP EF EF EFT EIB EMIP EMP EMS encd. encl(s). End., end. Entd.EOA EOD EOM EOS EOY EPD EPN EPRex budgetary 預(yù)算外 earnings before in terest and in come 稅X前收益earnings before interest and tax Electronic Broking Service earning before taxation e

20、rror corrected export credit ex coupon example causa export credit agency Export Credit Guarantee export credit insurance export credit refinancing estimated completion time ex dividend estimated delivery date electronic data interchange effective date of change Electronic Data Processing Exchange F

21、und export financeelectronic funds transferExport-Import Bank equivalent mean investment period end-of month paymentEuropean Monetary System enclosedenclosure endorsement entered effective on or aboutevery other day end of month end of season end of year earliest possible date export promissory note

22、 earnings price ratio 扣除利息和稅金前收益 電子經(jīng)紀(jì)服務(wù)系統(tǒng) 稅前盈利 錯誤更正 出口信貸 無息票 例如出口信貸機(jī)構(gòu) 出口信用擔(dān)保 出口信用保險 出口信貸再融資 估計竣工時間 無紅利、除息、股利除外 預(yù)計交割日 電子數(shù)據(jù)交換 有效更改日期 電子數(shù)據(jù)自理 外匯基金 出口融資 電子資金轉(zhuǎn)帳 進(jìn)出口銀行 等值平均投資期 月末付款 歐洲貨幣體系 附件 附件 背書 登記人 大約在 生效每隔一日 月底 季末 年終最早可能日期 出口匯票 收益價格比率EPSearnings per share每股收益額、 每股平均收益， 每 股盈利額EPVIexcess present value in

23、dex超現(xiàn)值指數(shù)Eq.equivalent等值ERMexchange rate mechanism匯率機(jī)制ERSExport Refinance Scheme出口再融資計劃ESOPEmployee Stock Ownership Plan職工持股計劃Est.estate財產(chǎn)、遺產(chǎn)et seq.et sequent以下ETLTequal to or less than等于或少于ETSestimated time of sailing預(yù)計啟航時間ex cp.ex coupon無息票ex div.ex dividend無股息ex.;exch exchange匯兌、況換excl.exclusive另外

24、、不在內(nèi)Exs.expense費(fèi)用Extd.extend展期縮寫英文全稱中文Fdealt in flat無息交易的f.following (page)接下頁F. A.face amount票面金額F.A.fixed assets固定資產(chǎn)f.a.c.fast as can盡快F.B.E.foreign bill of exchange外國匯票F.C.fixed capital固定資本F.C.fixed charges固定費(fèi)用F.C.future contract遠(yuǎn)期合同F(xiàn).I.Tfree of income tax免交所得稅F.O.C.free of charge免費(fèi)F.P.fully paid

25、付訖F.X., FE, FOREX foreign exchange外匯FAIAFellow of the Association of International Accountants國際會計協(xié)會會員FASBFAT FCAFinancial Accounting StandardsBoardsfixed asset transfer財務(wù)會計標(biāo)準(zhǔn)委員會固定資產(chǎn)轉(zhuǎn)移Fellow of the Institute of Chartered Accountants特許會計師學(xué)會會員FCGforeign currency guarantee外幣擔(dān)保FCRforwarders cargo receip

26、t貨運(yùn)代理行收據(jù)fd.fundfixed rate on declining balance資金FDB methodmethod定率遞減余額折舊法FEfuture exchange遠(yuǎn)期外匯Fi.t.free of income tax financial institution buyer credit免所得稅FIBCpolicy金融機(jī)構(gòu)買方信貸險FIFOfirst in, first out先進(jìn)先出法fin. stadg.(stndg.) financial standing資信狀況fin. stat. (F/S)financial statement財務(wù)報表fin.yr.financial

27、 year財政年度FINAfollowing items not available以下項目不可獲得FIOfree in and out自由進(jìn)出FLGfinance lease guarantee金融租賃擔(dān)保flt.flat無利息fo.folio對折、頁碼FOCUSFinancial and Operations CombinedUniform single Report財務(wù)經(jīng)營綜合報告ford., fwdforward; forwarded轉(zhuǎn)遞FOXFutures fnd Options Exchfnge期貨和期權(quán)交易所FPfully paid已全付的FRAforward rate agre

28、ement遠(yuǎn)期利率協(xié)議FRCDfloating rate certificate of deposit浮動利率存單free case no charge for case免費(fèi)事例FREFfixed rate export finance固定利率出口融資frt.forward期貨、遠(yuǎn)期合約Frt.freight、-* I H t運(yùn)費(fèi)Frt. fwdfreight forward運(yùn)費(fèi)待付frt.& grat.freight and gratuity運(yùn)費(fèi)及酬金Frt.ppdfreight prepaid運(yùn)費(fèi)已付FSfinal settlement最后結(jié)算fut.futures期貨、將來FVface

29、value面值FVAfair value accounting合理價值法FWDforward (exchange) contract遠(yuǎn)期合約FX brokerforeign exchange broker外匯經(jīng)紀(jì)人fxd FXRN FYfy. pd.FYI 縮寫GAGAAPfixedfixed rate notefiscal year (financial year)fully paidfor your information 英文全稱 go ahead general Accepted Accounting Principles固定的 定息票據(jù) 財政（務(wù)）年度 全部付訖 供您參考中文 辦理、

30、可行通用會計準(zhǔn)則GAASGen erally Accepted Auditi ng Sta nda 通用審計標(biāo)準(zhǔn)GJgeneral journalGLgeneral ledgerGMPgraduated payment mortgageGPgross profitGRgross revenueGSgross salesGTMgood this monthGTWgood this week縮寫英文全稱普通日記帳 總分類帳 遞增付款按揭 毛利 毛收入 銷售總額 本月有效 本星期有效 中文H. in D. C. holder in due course正當(dāng)持票人HCAHIBOR hifoHIRCS

31、Hond 縮寫 I&A I.A. I.B. I.B.I. I.B.O. I.F. I.R.I/FI/Thistorical cost accountingHong Kong Interbank Offered Rate highest-in, first-out high interest rate currencies honored英文全稱inventory and allocations intangible assets invoice bookinvoice book inward invoice book outward insufficient fund inward remit

32、tance insufficient funds income tax歷史成本會計 香港銀行同業(yè)拆借利率 高入先出法 高利率貨幣 如期支付的 中文 庫存和分配 無形資產(chǎn) 發(fā)票簿 購貨發(fā)票簿 銷貨發(fā)票簿 存款不足 匯入款項 存款不足 所得稅IASInternational Accounting Standard國際會計標(biāo)準(zhǔn)IBBRinterbank bid rate銀行間報價利率IBNRincurred but not reported已發(fā)生未報告IBORinter-bank offered rate銀行間的拆借利率ICONsindex currency option notes指數(shù)貨幣期權(quán)票據(jù)

33、ICORincremental capital-output ratio資本-產(chǎn)出增量比IDBindustrial development bond工業(yè)發(fā)展債券IDCintangible development cost無形開發(fā)成本IDRinternational depositary receipt國際寄存單據(jù)ILCirrevocable letter of credit不可撤銷信用證incl.inclusive包括在內(nèi)incldd.included已包含在內(nèi)incldg.including包含inl. haulinland haulage內(nèi)陸運(yùn)輸費(fèi)用INLOin lieu of代替inst

34、.instant即期、分期付款I(lǐng)nstal., instal.installment分期付款I(lǐng)nt., erest利息inv., Inv.invoice發(fā)票、付款通知inv.doc.,attach. invoice with document attached附提貨單的發(fā)票Invt., invt.inventory存貨IOUI owe you借據(jù)IOVinter-office voucher內(nèi)部傳票IPNindustrial promissory note工業(yè)匯票IPOinitial public offering首次發(fā)售股票IRInland Revenue國內(nèi)稅收IRAindi

35、vidual retirement account個人退休金帳戶IRAinterest rate agreement利率協(xié)議IRRinterest rate risk利率風(fēng)險IRRinternal rate of return內(nèi)部收益率irred.irredeemable不可贖回的IRSinterest rate swap利率調(diào)期ITinformation technology信息技術(shù)ITCinvestment tax credit投資稅收抵免IVinvestment value投資價值縮寫英文全稱中文J., Jour.journal日記帳J.A., J/Ajoint account聯(lián)合（共管

36、）帳簿J.D.B.journal day-book分類日記帳J.V.journal voucher分錄憑單J/Ajoint account共同帳戶J/F, j/fjournal folio日記帳頁數(shù)K.D.knocked down price成交價格縮寫英文全稱中文L&Dloss and damage損失和損壞L.&D.loans and discounts放款及貼現(xiàn)L., Led.ledger分類帳L.A.liquid assets流動資產(chǎn)l.s.lump sum一次付款總額L/Fledger folio分類帳頁數(shù)L/Mlist of materials材料清單L/Tlead time交付周

37、期LC，L/Cletter of credit信用證LGletter of guarantee保函Li.liability負(fù)債lifo, LIFOlast in,first out后進(jìn)先出法LIRCslow interest rate currencies低利率貨幣LPlinear programming線性規(guī)劃LRPlimited recourse project有限追索項目LRPFlimited recourse project financing有限追索項目融資LTlong term長期縮寫英文全稱中文Mmatured bond到期的債券Mmega-百萬Mmilli-千分之一mmilli

38、on百萬M.B.memorandum book備忘錄M.D.maturity date到期日M.D.,M/Dmemorandum of deposit存款（放）單M.F.mutual funds共同基金M.M.money market貨幣市場M.O.money order郵匯M/a, MAmy account本人帳戶M/Cmarginal credit信貸限額 ,限界信貸m/cmetallic currency金屬貨幣M/Dmemorandum of deposit存款單M/dmonths after deposit出票后 月M/Pmonths after payment付款后 月M/smon

39、ths of sight見票后 月M/Tmail transfer信匯Mat.maturity到期日Max., maxmaximum最大量MBBmortgage-backed bonds抵押支持的債券MBOmanagement by objectives目標(biāo)管理MCAmutual currency account共同貨幣帳戶MCPmixed credit program混合信貸計劃MEImarginal efficiency of investment投資的邊際效率mem.memorandum備忘錄MERMmultilateral exchange rate model多邊匯率模型MFmezz

40、anine financing過渡融資micro one millionth part百萬分之一minminimum最低值、最小量MIPmonthly investment plan月度投資計劃MLRminimum lending rate最低貸款利率MLTGmedium-and-long-term guarantee中長期擔(dān)保MMDAmoney market deposit account貨幣市場存款帳戶MO,M.O.money order匯票mo.month月Mos.months月Mrge.(mtg. )mortgage抵押MRJmaterials requisition journal領(lǐng)

41、料日記帳MRPmonthly report of progress進(jìn)度月報MTmedium term中期mthlymonthly每月MTNmedium-term note中期票據(jù)縮寫英文全稱中文n.anot available暫缺凈值N.A.net assets凈資產(chǎn)N.A.non-acceptance不承兌N.B.nota bene、，、-、八注意N.D.net debt凈債務(wù)n.d.no date無日期n.d.non-delivery未能到達(dá)N.E.net earnings凈收益n.e.no effects無效n.e.not enough不足N.E.S.not elsewhere

42、 specified未另作說明N.G.net gain純收益N.I.net income凈收益N.I.net interest凈利息N.L.net loss凈損失N.N.no name無簽名N.P.notes payable應(yīng)付票據(jù)N.Q.A.net quick assets速動資產(chǎn)凈額N.R.notes receivable應(yīng)收票據(jù)N.S.F.,NSFno sufficient fund存款不足N.W.net worth凈值N.Y.net yield凈收益N/Cnet capital凈資本N/Fno fund無存款N/Pnet profit凈利N/Rno responsibility無責(zé)任N

43、/S、N.S.F.not sufficient funds存款不足NAnot applicable不可行NCno charge免費(fèi)NDnext day delivery第二天交割NDAnet domestic asset國內(nèi)資產(chǎn)凈值NE.no effects無存款Neg.Inst., N.I.negotiable instruments流通票據(jù)negb.negotiable可轉(zhuǎn)讓的、可流通的net. proceeds凈收入NFDno fixed date無固定日期NFSnot for sale非賣品NHnot held不追索委托NIATnet income after tax稅后凈

44、收益NIFOnext in, first out次進(jìn)先出法nilnothing無NIMnet interest margin凈息差NITnegative income tax負(fù)所得稅NLno load無傭金NMno marks無標(biāo)記no a/cno account無此帳戶NO. (no.)number編號、號數(shù)NOPnet open position凈開頭寸NOW a/cnegotiable order of withdrawal可轉(zhuǎn)讓存單帳戶NPno protest免作拒付證書NPCnominal protection coefficient名義保護(hù)系數(shù)NPLnon-performing l

45、oan不良貸款NPV methodnet present value method凈現(xiàn)值法NSF checkno sufficient fund check存款不足支票NTAnet tangible assets有形資產(chǎn)凈值ntlno time lost立即NWCnet working capital凈流動資本NXnot exceeding不超過縮寫英文全稱中文O.B.，O/Border book訂貨簿O.E.，o.e.omission excepted遺漏除外O.F.ocean freight海運(yùn)費(fèi)O/aon account賒帳o/aon account of記入帳戶O/don demand

46、見票即付o/d, o.d., O.D. overdrawn透支O/soutstanding未清償、未收回的OAopen account賒帳、往來帳OAASoperational accounting and analysis system經(jīng)營會計分析制OBother budgetary其他預(yù)算OBVon-balance volume持平數(shù)量法ODoverdraft透支OECoriginal equipment cost設(shè)備原值OFCopen for cover預(yù)約保險OIoriginal issue原始發(fā)行OIIoverseas investment insurance海外投資保險ok.all

47、 correct全部正確oppopposite對方opt.optional可選擇的ord.ordinary普通的OVAoverhead variance analysis間接費(fèi)用差異分析OWoffer wanted尋購啟示縮寫英文全稱中文Ppaid this year該年（紅利）已付P&I clauseprotection and indemnity clause保障與賠償條款P&Lprofit and loss盈虧，損益P.0.postal order匯票P.A.personal account; private account個人賬戶、私人賬戶p.a., per ann.per annum

48、每年P(guān).C.B.petty cash book零用現(xiàn)金簿P.O.Dpay on delivery貨到付款P.O.R.payable on receipt貨到付款P.P.payback period（投資的）回收期P/Aprivate account私人帳戶P/E ratioprice-eanings ratio收益率P/Npromissory note期票，本票P/Pposted price（股票等）的牌價PACput and call賣出和買入期權(quán)PAYEpay as you earn所得稅預(yù)扣法PAYEpay as you enter進(jìn)入時支付PBTprofit before taxation稅前利潤pdpaid已付PFproject finance項目融資PFDpreferred stock優(yōu)先股PMOpostal money order郵政匯票PORpay on return收益Ppd.prepaid預(yù)付PRpayment received付款收訖PSpostscript又及PVpar value; present value面值；現(xiàn)值縮寫英文全稱中文Q.quantity數(shù)量q.v.quod vide (which see)參閱Q.y.q