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1、精选优质文档-倾情为你奉上常用缩略语表 (1)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 A
2、cct. 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 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 常用缩略语表 (2) ACU Asia C
3、urrency Unit 亚洲货币单位 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
4、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 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 常用缩略语表 (3)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
5、 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 automatic transfer service 自动转移服务 Attn. attention 注意 Atty. attorney 代理人 auct. auction 拍卖
6、Aud. auditor 审计员、审计师 Av. average 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 常用缩略语表 (4)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. b
7、lind copy 密送的副本 BC buyer credit 买方信贷 B/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 常用缩略语表 (5)b.e., B/E bill of exchange 汇票 BEP breakev
8、en point 保本点、盈亏临界点 b/f brought forward 承前 BF bonded 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 origina
9、l 提货单正本 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 常用缩略语表 (6)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
10、转让 b.o.p. balance of payments 收支差额 BOT balance of 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
11、.T. bank telegraphic transfer 银行电汇 BV book value 票面价值 常用缩略语表 (7)c.cents分Ccash; coupon; currency现金、息票、通货Ccentigrade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/Acapital account 资本帐户C/Acurrent account往来帐C/Acurrent asse
12、ts流动资产C. A. Dcash against documnet 交单付款can.cancelled注销cap.capital资本CAPMcapital 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CBDcash before delivery先付款后交货C. C. cashiers check银行本票C. Ccontra credit贷方对销c/dcarried down 过次页、结转下期CDcertificate of deposit存单常用缩略语
13、表 (9)CNcredit note贷方通知书c/ocarried over结转后期C. O., C/Ocash order现金汇票、现金订货C. O. certificate of origin产地证明书Cpany公司COBOLCommon Business Oriented Language通用商业语言CoComCoordinating 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.; mission佣金cont.container集装箱cont., contr. contract契约、合同conv., cv., cvt. convertible可转换的、可兑换的Cor. corpus本金Cor. correspodent 代理行Corp. corpo
