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1、外贸英语-商务英语常用缩略语表 a accepted 承兑 AA Auditing Administration （中国）审计署 AAA 最佳等级 abs. abstract 摘要 a/c, A/C account 帐户、帐目 a/c, A/C account current 往来帐户、活期存款帐户 A&C addenda and corrigenda 补遗和勘误 Acc. acceptance or accepted 承兑 Accrd.Int accrued interest 应计利息 Acct. account 帐户、帐目 Acct. accountant 会计师、会计员 Acct. ac
2、counting 会计、会计学 Acct.No. account number 帐户编号、帐号 Acct.Tit. account title 帐户名称、会计科目 ACN air consignment 航空托运单 a/c no. account number 帐户编号、帐号 Acpt. acceptance or accepted 承兑 A/CS Pay. accounts payable 应付帐款 A/CS Rec. accounts receivable 应收帐款 ACT advance corporation tax 预扣公司税 ACU Asia Currency Unit 亚洲货币单
3、位 A.C.V actual cash value 实际现金价值 a.d., a/d after date 开票后、出票后 ADRS asset depreciation range system 固定资产分组折旧法 Adv. advance 预付款 ad.val.,A/V ad valorem to (according value) 从价 Agt. agent 代理人 Agt. agreement 协议、契约 AJE adjusting journal entries 调整分录 Amt. amount 金额、总数 Ann. annuity 年金 A/P account paid 已付账款
4、A/P account payable 应付帐款 A/P accounting period 会计期间 A/P advise and pay 付款通知 A/R account receivable 应收帐款 A/R at the rate of 以比例 a/r all risks （保险）全险 Arr. arrivals, arrived 到货、到船 A/S, a/s after sight 见票即付 A/S，acc/s account sales 承销帐、承销清单，售货清单 ASAP as soon as possible 尽快 ASR acceptance summary report 验
5、收总结报告 ass. assessment 估征、征税 assimt. assignment 转让、让与 ATC average total cost 平均总成本 ATM at the money 仅付成本钱 ATM Automatic Teller Machine 自动取款机（柜员机） ATS automated trade system 自动交易系统 ATS automatic transfer service 自动转移服务 Attn. attention 注意 Atty. attorney 代理人 auct. auction 拍卖 Aud. auditor 审计员、审计师 Av. ave
6、rage 平均值 a.w. all wool 纯羊毛 A/W air waybill 空运提单 A/W actual weight 实际重量 BA bank acceptance 银行承兑汇票 bal. balance 余额、差额 banky. bankruptcy 破产、倒闭 Bat battery 电池 b.b. bearer bond 不记名债券 B.B., B/B bill book 出纳簿 B/B bill bought 买入票据、买入汇票 b&b bed & breakfast 住宿费和早餐费 b.c. blind copy 密送的副本 BC buyer credit 买方信贷 B
7、/C bills for collection 托收汇票 B.C. bank clearing 银行清算 b/d brought down 转下页 Bd. bond 债券 B/D bills discounted 已贴现票据 B/D bank draft 银行汇票 b.d.i. both dates inclusive, both days inclusive 包括头尾两天 B/E bill of entry 报关单 b.e., B/E bill of exchange 汇票 BEP breakeven point 保本点、盈亏临界点 b/f brought forward 承前 BF bon
8、ded factory 保税工厂 Bfcy. Beneficiary 受益人 B/G, b/g bonded goods 保税货物 BHC Bank Holding Company 银行控股公司 BIS Bank of International Settlements 国际清算银行 bit binary digit 两位数 Bk. bank 银行 Bk. book 帐册 b.l., B/L bill of lading 提货单 B/L original bill of lading original 提货单正本 bldg. building 大厦 BMP bank master policy
9、 银行统一保险 BN bank note 钞票 BO branch office 分支营业处 BO buyers option 买者选择交割期的远期合同 BOM beginning of month 月初 b.o.m. bill of materials 用料清单 BOO build-operate-own 建造-运营-拥有 BOOM build-operate-own-maintain 建造-运营-拥有-维护 BOOT build-operate-own- transfer 建造-运营-拥有-转让 b.o.p. balance of payments 收支差额 BOT balance of
10、trade 贸易余额 BOY beginning of year 年初 b.p., B/P bills payable 应付票据 Br. branch 分支机构 BR bank rate 银行贴现率 b.r., B/R bills receivable 应收票据 Brok. broker or brokerage 经纪人或经纪人佣金 b.s., BS, B/S balance sheet 资产负债表 B/S bill of sales 卖据、出货单 B share B share B 股 B.T.T. bank telegraphic transfer 银行电汇 BV book value 票
11、面价值 c. cents 分 C cash; coupon; currency 现金、息票、通货 C centigrade 摄氏（温度） C. A. chartered accountant; chief accountant 特许会计师、主任（主管）会计师 C. A. commercial agent 商业代理、代理商 C. A. consumers association 消费者协会 C/A capital account 资本帐户 C/A current account 往来帐 C/A current assets 流动资产 C. A. D cash against documnet 交
12、单付款 can. cancelled 注销 cap. capital 资本 CAPM capital asset pricing model 固定资产计价模式 C. A. S. cost accounting standards 成本会计标准 c. b., C. B. cash book 现金簿 CBD cash before delivery 先付款后交货 C. C. cashiers check 银行本票 C. C contra credit 贷方对销 c/d carried down 过次页、结转下期 CD certificate of deposit 存单 c/f carry forw
13、ard 过次页、结转 CG capital gain 资本利得 CG capital goods 生产资料、资本货物 C. H. custom house 海关 C. H. clearing house 票据交换所 Chgs charges 费用 Chq. cheque 支票 C/I certificate of insurance 保险凭证 CIA certified internal auditor 注册内部审计员 c. i. f. , C. I. F. cost, insurance and freight 到岸价，货价+保险+运费 C. I. T. comprehensive inco
14、me tax 综合所得税 Ck. check 支票 C. L. call loan 短期拆放 C / L current liabilities 流动负债 C. M. A. certificed management accountant 注册管理会计师 CMEA, Comecon Council for Mutual Economic Assistance 经济互助委员会 CML capital market line 资本市场线性 CMO Collateralised Mortgage Obligations 担保抵押贷款债务 CMV current market value 现时市场价值
15、 CN consignment note 铁路运单 CN credit note 贷方通知书 c/o carried over 结转后期 C. O., C/O cash order 现金汇票、现金订货 C. O. certificate of origin 产地证明书 Co. company 公司 COBOL Common Business Oriented Language 通用商业语言 CoCom Coordinating Committee for Multilateral Export Controls 多边出口控制协调委员会 c. o. d, C. O. D. cash on delivery 货到付款 Col. column 帐栏 Coll. collateral 担保、抵押物 Coll. collection 托收 Com.; comm. commission 佣金 cont. container 集装箱 cont., contr. contract 契约、合同 conv., c
