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1、 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/caccount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、活期存款帐户 A/CS Pay. accounts payable 应付帐款 A/CS Rec. accounts r
2、eceivable 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/Rall 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 sales 承销帐、承销清单，售货清单 A/W actual weight 实际重量 A/W air waybil
3、l 空运提单 AA Auditing Administration （中国）审计署 AAA 最佳等级 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 Acct.No. account number 帐户编号、帐号 Acct.Tit. account title 帐户名称、会计科目 ACN air consignme
4、nt 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 Agt. agent 代理人 Agt. agreement 协议、契约 AJE adjusting journal entries 调整分录 Amt. amount 金额
5、、总数 Ann. annuity 年金 Arr. arrivals, arrived 到货、到船 ASASAP 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 ATM Automatic Teller Machine 自动取款机（柜员机） ATS automated trade system自动交易系统 ATS automati
6、c 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/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 inclusi
7、ve, 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.Bbank post bill银行汇票b.r., 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 bal
8、ance 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/Dbank 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/Ebill 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/Lbill of la
9、ding提货单B/L original bill of lading original 提货单正本 B/Rbank 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 credit 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
10、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 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 BOMBOM beginning of month 月初
11、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 bank 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;
12、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. 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
