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1、编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第1页 共1页商 务 英 语 常 用 缩 略 语 表 缩 写 全 称 中 文 a accepted 承兑 A&C addenda and corrigenda 补遗和勘误 A.C.V actual cash value 实际现金价值 a.d., a/d after date 开票后、出票后 a.w. all wool 纯羊毛 A/c account 帐目 a/c no. account number 帐户编号、帐号 a/c, A/C account 帐户、帐目 a/c, A/C account current 往来帐户、活期存款
2、帐户 A/CS Pay. accounts payable 应付帐款 A/CS Rec. accounts receivable 应收帐款 A/P account paid 已付账款 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 all risks 全险 A/R account receivable 应收帐款 a/r all risks （保险）全险 A/R at the rate of 以比例 A/S, a/s after sight 见票即付 A/S，acc/s account
3、 sales 承销帐、承销清单，售货清单 A/W actual weight 实际重量 A/W air waybill 空运提单 AA Auditing Administration （中国）审计署 AAA 最佳等级 ABC관리 abs. abstract 摘要 Acc. acceptance 往来帐户 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. accounting 会计、会计学 A
4、cct.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 Acpt. acceptance or accepted 承兑 ACT advance corporation tax 预扣公司税 ACU Asia Currency Unit 亚洲货币单位 ad.val.,A/V ad valorem to (according value) 从价 ADRS asset depreciation range system 固定资产分组折旧法 Adv. advance 预付款 Ag
5、t. 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 Arr. arrivals, arrived 到货、到船 AS ASAP as soon as possible 尽快 ASR acceptance summary report 验收总结报告 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 A
6、TM 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. average 平均值 B share B share B 股 b&b bed & breakfast 住宿费和早餐费 B.B. bill book 出纳簿 b.b. bearer bond 不记名债券 B.B., B
7、/B bill book 出纳簿 B.C. bank clearing 银行清算 b.c. blind copy 密送的副本 b.d.i. both dates inclusive, both days inclusive 包括头尾两天 b.e., B/E bill of exchange 汇票 b.l., B/L bill of lading 提货单 b.o.m. bill of materials 用料清单 b.o.p. balance of payments 收支差额 b.p., B/P bills payable 应付票据 B.P.B bank post bill 银行汇票 b.r.,
8、 B/R bills receivable 应收票据 B.rec. bill receivable 应收票据 B.S. balance sheet 资产负债表 b.s., BS, B/S balance sheet 资产负债表 B.T.T. bank telegraphic transfer 银行电汇 B/B bill bought 买入票据、买入汇票 B/C bills for collection 托收汇票 B/D bank draft 银行汇票 B/D bank draft 银行汇票 B/D bills discounted 已贴现票据 b/d brought down 转下页 B/E
9、bill of exchange 汇票 B/E bill of entry 报关单 b/f brought forward 承前 B/G, b/g bonded goods 保税货物 B/L bill of lading 提货单 B/L original bill of lading original 提货单正本 B/R bank rate 银行贴现率 B/S bill of sales 卖据、出货单 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 BC buyer cred
10、it 买方信贷 Bd. bond 债券 Bd. bond 债券 Bds. board 董事会 BEP breakeven point 保本点、盈亏临界点 BF bonded factory 保税工厂 Bfcy. Beneficiary 受益人 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 book 帐簿 Bk. bank 银行 Bk. book 帐册 Bkg. banking 银行业 bldg. building 大厦 BMP
11、bank master policy 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 BOM beginning of month 月初 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 BOT balance of trade 贸易余额 BOY beginning of year 年初 BR b
12、ank rate 银行贴现率 Br. branch 分支机构 Brok. broker or brokerage 经纪人或经纪人佣金 BV book value 票面价值 C / L current liabilities 流动负债 C cash; coupon; currency 现金、息票、通货 C centigrade 摄氏（温度） C. A. commercial agent 商业代理、代理商 C. A. consumers association 消费者协会 C. A. chartered accountant; chief accountant 特许会计师、主任（主管）会计师 C.
13、 A. D cash against documnet 交单付款 C. A. S. cost accounting standards 成本会计标准 c. b., C. B. cash book 现金簿 C. C contra credit 贷方对销 C. C. cashiers check 银行本票 c. cents 分 C. H. clearing house 票据交换所 C. H. custom house 海关 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 C. L. call loan 短期拆放 C. M. A. certificed management accountant 注册管理会计师 C. O. certificate of origin 产地证明书 c. o. d, C. O. D. cash on delivery 货到付款 C. O., C/O cash order 现金汇票、现金订货 C. P. A certified Public Accountant 注册公共会计师 C. S. capital stock 股本 C. W. O. cash with order 订货付款 C.B. cash book 现金簿 C.d. cum dividend 附股息报关单 C.I.F . cost insurance 保险费在内价 C.o.d . cash on delivery 货到付款 C.V. P. analysis Cost V
