a accepted 承兌
A&C addenda and corrigenda 補(bǔ)遺和勘誤
A.C.V actual cash value 實(shí)際現(xiàn)金價(jià)值
a.d., a/d after date 開票后、出票后
a.w. all wool 純羊毛
A/c account 帳目
a/c no. account number 帳戶編號、帳號
a/c, A/C account 帳戶、帳目
a/c, A/C account current 往來帳戶、活期存款帳戶
A/CS Pay. accounts payable 應(yīng)付帳款
A/CS Rec. accounts receivable 應(yīng)收帳款
A/P account paid 已付賬款
A/P account payable 應(yīng)付帳款
A/P accounting period 會計(jì)期間
A/P advise and pay 付款通知
A/R all risks 全險(xiǎn)
A/R account receivable 應(yīng)收帳款
a/r all risks （保險(xiǎn)）全險(xiǎn)
A/R at the rate of 以……比例
A/S, a/s after sight 見票即付
A/S，acc/s account sales 承銷帳、承銷清單，售貨清單
A/W actual weight 實(shí)際重量
A/W air waybill 空運(yùn)提單
AA Auditing Administration （中國）審計(jì)署
AAA 等級
ABC관리
abs. abstract 摘要
Acc. acceptance 往來帳戶
Acc. acceptance or accepted 承兌
Accrd.Int accrued interest 應(yīng)計(jì)利息
Acct. account 帳戶、帳目
Acct. accountant 會計(jì)師、會計(jì)員
Acct. accounting 會計(jì)、會計(jì)學(xué)
Acct.No. account number 帳戶編號、帳號
Acct.Tit. account title 帳戶名稱、會計(jì)科目
ACN air consignment 航空托運(yùn)單
Acpt. acceptance or accepted 承兌
ACT advance corporation tax 預(yù)扣公司稅
ACU Asia Currency Unit 亞洲貨幣單位
ad.val.,A/V ad valorem to (according value) 從價(jià)
ADRS asset depreciation range system 固定資產(chǎn)分組折舊法
Adv. advance 預(yù)付款
Agt. agent 代理人
Agt. agreement 協(xié)議、契約
AJE adjusting journal entries 調(diào)整分錄
Amt. amount 金額、總數(shù)
Ann. annuity 年金
Arr. arrivals, arrived 到貨、到船
AS
ASAP as soon as possible 盡快
ASR acceptance summary report 驗(yàn)收總結(jié)報(bào)告
ass. assessment 估征、征稅
assimt. assignment 轉(zhuǎn)讓、讓與
ATC average total cost 平均總成本
ATM at the money 僅付成本錢
ATM Automatic Teller Machine 自動取款機(jī)（柜員機(jī)）
ATS automated trade system 自動交易系統(tǒng)
ATS automatic transfer service 自動轉(zhuǎn)移服務(wù)
Attn. attention 注意
Atty. attorney 代理人
auct. auction 拍賣
Aud. auditor 審計(jì)員、審計(jì)師
Av. average 平均值
B share B share B 股
b&b bed & breakfast 住宿費(fèi)和早餐費(fèi)
B.B. bill book 出納簿
b.b. bearer bond 不記名債券
B.B., B/B bill book 出納簿
B.C. bank clearing 銀行清算
b.c. blind copy 密送的副本
b.d.i. both dates inclusive, both days inclusive 包括頭尾兩天
b.e., B/E bill of exchange 匯票
b.l., B/L bill of lading 提貨單
b.o.m. bill of materials 用料清單
b.o.p. balance of payments 收支差額
b.p., B/P bills payable 應(yīng)付票據(jù)
B.P.B bank post bill 銀行匯票
b.r., B/R bills receivable 應(yīng)收票據(jù)
B.rec. bill receivable 應(yīng)收票據(jù)
B.S. balance sheet 資產(chǎn)負(fù)債表
b.s., BS, B/S balance sheet 資產(chǎn)負(fù)債表
B.T.T. bank telegraphic transfer 銀行電匯
B/B bill bought 買入票據(jù)、買入?yún)R票
B/C bills for collection 托收匯票
B/D bank draft 銀行匯票
B/D bank draft 銀行匯票
B/D bills discounted 已貼現(xiàn)票據(jù)
b/d brought down 轉(zhuǎn)下頁
B/E bill of exchange 匯票
B/E bill of entry 報(bào)關(guān)單
b/f brought forward 承前
B/G, b/g bonded goods 保稅貨物
B/L bill of lading 提貨單
B/L original bill of lading original 提貨單正本
B/R bank rate 銀行貼現(xiàn)率
B/S bill of sales 賣據(jù)、出貨單
BA bank acceptance 銀行承兌匯票
bal. balance 余額、差額
banky. bankruptcy 破產(chǎn)、倒閉
Bat battery 電池
BC buyer credit 買方信貸
Bd. bond 債券
Bd. bond 債券
Bds. board 董事會
BEP breakeven point 保本點(diǎn)、盈虧臨界點(diǎn)
BF bonded factory 保稅工廠
Bfcy. Beneficiary 受益人
BHC Bank Holding Company 銀行控股公司
BIS Bank of International Settlements 國際清算銀行
bit binary digit 兩位數(shù)
Bk. bank book 帳簿
Bk. bank 銀行
Bk. book 帳冊
Bkg. banking 銀行業(yè)
bldg. building 大廈
BMP bank master policy 銀行統(tǒng)一保險(xiǎn)
BN bank note 鈔票
BO branch office 分支營業(yè)處
BO buyer’s option 買者選擇交割期的遠(yuǎn)期合同
BOM
BOM beginning of month 月初
BOO build-operate-own 建造-運(yùn)營-擁有
BOOM build-operate-own-maintain 建造-運(yùn)營-擁有-維護(hù)
BOOT build-operate-own- transfer 建造-運(yùn)營-擁有-轉(zhuǎn)讓
BOT balance of trade 貿(mào)易余額
BOY beginning of year 年初
BR bank rate 銀行貼現(xiàn)率
Br. branch 分支機(jī)構(gòu)
Brok. broker or brokerage 經(jīng)紀(jì)人或經(jīng)紀(jì)人傭金
BV book value 票面價(jià)值
C / L current liabilities 流動負(fù)債
C cash; coupon; currency 現(xiàn)金、息票、通貨
C centigrade 攝氏（溫度）
C. A. commercial agent 商業(yè)代理、代理商
C. A. consumers’ association 消費(fèi)者協(xié)會
C. A. chartered accountant; chief accountant 特許會計(jì)師、主任（主管）會計(jì)師
C. A. D cash against documnet 交單付款
C. A. S. cost accounting standards 成本會計(jì)標(biāo)準(zhǔn)
c. b., C. B. cash book 現(xiàn)金簿
C. C contra credit 貸方對銷
C. C. cashier’s check 銀行本票
c. cents 分
C. H. clearing house 票據(jù)交換所
C. H. custom house 海關(guān)
c. i. f. , C. I. F. cost, insurance and freight 到岸價(jià)，貨價(jià)+保險(xiǎn)+運(yùn)費(fèi)
C. I. T. comprehensive income tax 綜合所得稅
C. L. call loan 短期拆放
C. M. A. certificed management accountant 注冊管理會計(jì)師
C. O. certificate of origin 產(chǎn)地證明書
c. o. d, C. O. D. cash on delivery 貨到付款
C. O., C/O cash order 現(xiàn)金匯票、現(xiàn)金訂貨
C. P. A certified Public Accountant 注冊公共會計(jì)師
C. S. capital stock 股本
C. W. O. cash with order 訂貨付款
C.B. cash book 現(xiàn)金簿
C.d. cum dividend 附股息報(bào)關(guān)單
C.I.F . cost insurance 保險(xiǎn)費(fèi)在內(nèi)價(jià)
C.o.d . cash on delivery 貨到付款
C.V. P. analysis Cost Volume Profit analysis 本---量---利分析
C/A capital account 資本帳戶
C/A current account 往來帳
C/A current assets 流動資產(chǎn)
c/d carried down 過次頁、結(jié)轉(zhuǎn)下期
c/f carry forward 過次頁、結(jié)轉(zhuǎn)
C/I certificate of insurance 保險(xiǎn)憑證
c/o carried over 結(jié)轉(zhuǎn)后期
C/R company’s risk 企業(yè)風(fēng)險(xiǎn)
can. cancelled 注銷
cap. capital 資本
CAPM capital asset pricing model 固定資產(chǎn)計(jì)價(jià)模式
CBD cash before delivery 先付款后交貨
CD certificate of deposit 存單
CG capital gain 資本利得
CG capital goods 生產(chǎn)資料、資本貨物
Chgs charges 費(fèi)用
Chq. cheque 支票
CIA certified internal auditor 注冊內(nèi)部審計(jì)員
Ck. check 支票
CML capital market line 資本市場線性
CMO Collateralised Mortgage Obligations 擔(dān)保抵押貸款債務(wù)
CMV current market value 現(xiàn)時(shí)市場價(jià)值
CN consignment note 鐵路運(yùn)單
CN credit note 貸方通知書
Co. company 公司
COBOL Common Business Oriented Language 通用商業(yè)語言
Col. column 帳欄
Coll. collateral 擔(dān)保、抵押物
Coll. collection 托收
Com. commercial 商業(yè)
Com.; comm. commission 傭金
Cont. contract 合同
cont. container 集裝箱
cont., contr. contract 契約、合同
conv., cv., cvt. convertible 可轉(zhuǎn)換的、可兌換的
Cor. corpus 本金
Cor. correspodent 代理行
Corp. corporation 公司
CP. commercial paper 商業(yè)票據(jù)
CPB China Patent Bureau 中國專利局
CPI consumer price index 消費(fèi)者價(jià)格指數(shù)
CPM cost per thousand 每一千個(gè)為單位的成本
CPP current purchasing power 現(xiàn)行購買力
Cps. coupons 息票
CPT carriage paid to 運(yùn)費(fèi)付至......
CR carrier’s risk 承運(yùn)人風(fēng)險(xiǎn)
CR cash receipts 現(xiàn)金收入
CR class rate 分級運(yùn)費(fèi)率
CR current rate 當(dāng)日匯率、現(xiàn)行匯率
Cr. credit; creditor 貸方
CS civil servant; civil service 公務(wù)員、文職機(jī)關(guān)
CS convertible securities 可轉(zhuǎn)換證券
CSI customer satisfaction index 顧客滿意指數(shù)
csk. cask 木桶
CT cable transfer 電匯
CT corporate treasurer 公司財(cái)務(wù)主管
ct crate 板條箱
ctge cartage 貨運(yùn)費(fèi)、搬運(yùn)費(fèi)、車費(fèi)
Ctge. cartage 車費(fèi)
Cts. cents 分
CTT capital transfer tax 資本轉(zhuǎn)移稅
cu cubic 立方
CU customs unions 關(guān)稅聯(lián)盟
cu. cm. cubic centimeter 立方厘米
cu. in. cubic inch 立方英寸
cu. m. cubic meter 立方米
cu. yd. cubic yard 立方碼
cum. pref. cumulative preference (share) 累積優(yōu)先（股）
cur. curr. current 本月、當(dāng)月
CV convertible security 可轉(zhuǎn)換債券
CVD countervailing duties 抵消關(guān)稅、反傾銷稅
CY calendar year 日歷年
CY container 整裝貨柜
CY container yard 貨柜堆場、貨柜集散場
Cy. currency 貨幣
Cy. currency 貨幣
D degree; draft 度、匯票
D. A. debit advice 欠款報(bào)單
D. B day 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. dry dock 干船塢
D. D. D deadline delivery date 交易最后日期
D. D.; D/D demand draft 即期匯票
A&C addenda and corrigenda 補(bǔ)遺和勘誤
A.C.V actual cash value 實(shí)際現(xiàn)金價(jià)值
a.d., a/d after date 開票后、出票后
a.w. all wool 純羊毛
A/c account 帳目
a/c no. account number 帳戶編號、帳號
a/c, A/C account 帳戶、帳目
a/c, A/C account current 往來帳戶、活期存款帳戶
A/CS Pay. accounts payable 應(yīng)付帳款
A/CS Rec. accounts receivable 應(yīng)收帳款
A/P account paid 已付賬款
A/P account payable 應(yīng)付帳款
A/P accounting period 會計(jì)期間
A/P advise and pay 付款通知
A/R all risks 全險(xiǎn)
A/R account receivable 應(yīng)收帳款
a/r all risks （保險(xiǎn)）全險(xiǎn)
A/R at the rate of 以……比例
A/S, a/s after sight 見票即付
A/S，acc/s account sales 承銷帳、承銷清單，售貨清單
A/W actual weight 實(shí)際重量
A/W air waybill 空運(yùn)提單
AA Auditing Administration （中國）審計(jì)署
AAA 等級
ABC관리
abs. abstract 摘要
Acc. acceptance 往來帳戶
Acc. acceptance or accepted 承兌
Accrd.Int accrued interest 應(yīng)計(jì)利息
Acct. account 帳戶、帳目
Acct. accountant 會計(jì)師、會計(jì)員
Acct. accounting 會計(jì)、會計(jì)學(xué)
Acct.No. account number 帳戶編號、帳號
Acct.Tit. account title 帳戶名稱、會計(jì)科目
ACN air consignment 航空托運(yùn)單
Acpt. acceptance or accepted 承兌
ACT advance corporation tax 預(yù)扣公司稅
ACU Asia Currency Unit 亞洲貨幣單位
ad.val.,A/V ad valorem to (according value) 從價(jià)
ADRS asset depreciation range system 固定資產(chǎn)分組折舊法
Adv. advance 預(yù)付款
Agt. agent 代理人
Agt. agreement 協(xié)議、契約
AJE adjusting journal entries 調(diào)整分錄
Amt. amount 金額、總數(shù)
Ann. annuity 年金
Arr. arrivals, arrived 到貨、到船
AS
ASAP as soon as possible 盡快
ASR acceptance summary report 驗(yàn)收總結(jié)報(bào)告
ass. assessment 估征、征稅
assimt. assignment 轉(zhuǎn)讓、讓與
ATC average total cost 平均總成本
ATM at the money 僅付成本錢
ATM Automatic Teller Machine 自動取款機(jī)（柜員機(jī)）
ATS automated trade system 自動交易系統(tǒng)
ATS automatic transfer service 自動轉(zhuǎn)移服務(wù)
Attn. attention 注意
Atty. attorney 代理人
auct. auction 拍賣
Aud. auditor 審計(jì)員、審計(jì)師
Av. average 平均值
B share B share B 股
b&b bed & breakfast 住宿費(fèi)和早餐費(fèi)
B.B. bill book 出納簿
b.b. bearer bond 不記名債券
B.B., B/B bill book 出納簿
B.C. bank clearing 銀行清算
b.c. blind copy 密送的副本
b.d.i. both dates inclusive, both days inclusive 包括頭尾兩天
b.e., B/E bill of exchange 匯票
b.l., B/L bill of lading 提貨單
b.o.m. bill of materials 用料清單
b.o.p. balance of payments 收支差額
b.p., B/P bills payable 應(yīng)付票據(jù)
B.P.B bank post bill 銀行匯票
b.r., B/R bills receivable 應(yīng)收票據(jù)
B.rec. bill receivable 應(yīng)收票據(jù)
B.S. balance sheet 資產(chǎn)負(fù)債表
b.s., BS, B/S balance sheet 資產(chǎn)負(fù)債表
B.T.T. bank telegraphic transfer 銀行電匯
B/B bill bought 買入票據(jù)、買入?yún)R票
B/C bills for collection 托收匯票
B/D bank draft 銀行匯票
B/D bank draft 銀行匯票
B/D bills discounted 已貼現(xiàn)票據(jù)
b/d brought down 轉(zhuǎn)下頁
B/E bill of exchange 匯票
B/E bill of entry 報(bào)關(guān)單
b/f brought forward 承前
B/G, b/g bonded goods 保稅貨物
B/L bill of lading 提貨單
B/L original bill of lading original 提貨單正本
B/R bank rate 銀行貼現(xiàn)率
B/S bill of sales 賣據(jù)、出貨單
BA bank acceptance 銀行承兌匯票
bal. balance 余額、差額
banky. bankruptcy 破產(chǎn)、倒閉
Bat battery 電池
BC buyer credit 買方信貸
Bd. bond 債券
Bd. bond 債券
Bds. board 董事會
BEP breakeven point 保本點(diǎn)、盈虧臨界點(diǎn)
BF bonded factory 保稅工廠
Bfcy. Beneficiary 受益人
BHC Bank Holding Company 銀行控股公司
BIS Bank of International Settlements 國際清算銀行
bit binary digit 兩位數(shù)
Bk. bank book 帳簿
Bk. bank 銀行
Bk. book 帳冊
Bkg. banking 銀行業(yè)
bldg. building 大廈
BMP bank master policy 銀行統(tǒng)一保險(xiǎn)
BN bank note 鈔票
BO branch office 分支營業(yè)處
BO buyer’s option 買者選擇交割期的遠(yuǎn)期合同
BOM
BOM beginning of month 月初
BOO build-operate-own 建造-運(yùn)營-擁有
BOOM build-operate-own-maintain 建造-運(yùn)營-擁有-維護(hù)
BOOT build-operate-own- transfer 建造-運(yùn)營-擁有-轉(zhuǎn)讓
BOT balance of trade 貿(mào)易余額
BOY beginning of year 年初
BR bank rate 銀行貼現(xiàn)率
Br. branch 分支機(jī)構(gòu)
Brok. broker or brokerage 經(jīng)紀(jì)人或經(jīng)紀(jì)人傭金
BV book value 票面價(jià)值
C / L current liabilities 流動負(fù)債
C cash; coupon; currency 現(xiàn)金、息票、通貨
C centigrade 攝氏（溫度）
C. A. commercial agent 商業(yè)代理、代理商
C. A. consumers’ association 消費(fèi)者協(xié)會
C. A. chartered accountant; chief accountant 特許會計(jì)師、主任（主管）會計(jì)師
C. A. D cash against documnet 交單付款
C. A. S. cost accounting standards 成本會計(jì)標(biāo)準(zhǔn)
c. b., C. B. cash book 現(xiàn)金簿
C. C contra credit 貸方對銷
C. C. cashier’s check 銀行本票
c. cents 分
C. H. clearing house 票據(jù)交換所
C. H. custom house 海關(guān)
c. i. f. , C. I. F. cost, insurance and freight 到岸價(jià)，貨價(jià)+保險(xiǎn)+運(yùn)費(fèi)
C. I. T. comprehensive income tax 綜合所得稅
C. L. call loan 短期拆放
C. M. A. certificed management accountant 注冊管理會計(jì)師
C. O. certificate of origin 產(chǎn)地證明書
c. o. d, C. O. D. cash on delivery 貨到付款
C. O., C/O cash order 現(xiàn)金匯票、現(xiàn)金訂貨
C. P. A certified Public Accountant 注冊公共會計(jì)師
C. S. capital stock 股本
C. W. O. cash with order 訂貨付款
C.B. cash book 現(xiàn)金簿
C.d. cum dividend 附股息報(bào)關(guān)單
C.I.F . cost insurance 保險(xiǎn)費(fèi)在內(nèi)價(jià)
C.o.d . cash on delivery 貨到付款
C.V. P. analysis Cost Volume Profit analysis 本---量---利分析
C/A capital account 資本帳戶
C/A current account 往來帳
C/A current assets 流動資產(chǎn)
c/d carried down 過次頁、結(jié)轉(zhuǎn)下期
c/f carry forward 過次頁、結(jié)轉(zhuǎn)
C/I certificate of insurance 保險(xiǎn)憑證
c/o carried over 結(jié)轉(zhuǎn)后期
C/R company’s risk 企業(yè)風(fēng)險(xiǎn)
can. cancelled 注銷
cap. capital 資本
CAPM capital asset pricing model 固定資產(chǎn)計(jì)價(jià)模式
CBD cash before delivery 先付款后交貨
CD certificate of deposit 存單
CG capital gain 資本利得
CG capital goods 生產(chǎn)資料、資本貨物
Chgs charges 費(fèi)用
Chq. cheque 支票
CIA certified internal auditor 注冊內(nèi)部審計(jì)員
Ck. check 支票
CML capital market line 資本市場線性
CMO Collateralised Mortgage Obligations 擔(dān)保抵押貸款債務(wù)
CMV current market value 現(xiàn)時(shí)市場價(jià)值
CN consignment note 鐵路運(yùn)單
CN credit note 貸方通知書
Co. company 公司
COBOL Common Business Oriented Language 通用商業(yè)語言
Col. column 帳欄
Coll. collateral 擔(dān)保、抵押物
Coll. collection 托收
Com. commercial 商業(yè)
Com.; comm. commission 傭金
Cont. contract 合同
cont. container 集裝箱
cont., contr. contract 契約、合同
conv., cv., cvt. convertible 可轉(zhuǎn)換的、可兌換的
Cor. corpus 本金
Cor. correspodent 代理行
Corp. corporation 公司
CP. commercial paper 商業(yè)票據(jù)
CPB China Patent Bureau 中國專利局
CPI consumer price index 消費(fèi)者價(jià)格指數(shù)
CPM cost per thousand 每一千個(gè)為單位的成本
CPP current purchasing power 現(xiàn)行購買力
Cps. coupons 息票
CPT carriage paid to 運(yùn)費(fèi)付至......
CR carrier’s risk 承運(yùn)人風(fēng)險(xiǎn)
CR cash receipts 現(xiàn)金收入
CR class rate 分級運(yùn)費(fèi)率
CR current rate 當(dāng)日匯率、現(xiàn)行匯率
Cr. credit; creditor 貸方
CS civil servant; civil service 公務(wù)員、文職機(jī)關(guān)
CS convertible securities 可轉(zhuǎn)換證券
CSI customer satisfaction index 顧客滿意指數(shù)
csk. cask 木桶
CT cable transfer 電匯
CT corporate treasurer 公司財(cái)務(wù)主管
ct crate 板條箱
ctge cartage 貨運(yùn)費(fèi)、搬運(yùn)費(fèi)、車費(fèi)
Ctge. cartage 車費(fèi)
Cts. cents 分
CTT capital transfer tax 資本轉(zhuǎn)移稅
cu cubic 立方
CU customs unions 關(guān)稅聯(lián)盟
cu. cm. cubic centimeter 立方厘米
cu. in. cubic inch 立方英寸
cu. m. cubic meter 立方米
cu. yd. cubic yard 立方碼
cum. pref. cumulative preference (share) 累積優(yōu)先（股）
cur. curr. current 本月、當(dāng)月
CV convertible security 可轉(zhuǎn)換債券
CVD countervailing duties 抵消關(guān)稅、反傾銷稅
CY calendar year 日歷年
CY container 整裝貨柜
CY container yard 貨柜堆場、貨柜集散場
Cy. currency 貨幣
Cy. currency 貨幣
D degree; draft 度、匯票
D. A. debit advice 欠款報(bào)單
D. B day 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. dry dock 干船塢
D. D. D deadline delivery date 交易最后日期
D. D.; D/D demand draft 即期匯票