【正文】 商 務(wù) 英 語 常 用 縮 略 語 表　縮 寫全 稱中 文 　　a accepted 承兌 Aamp。C addenda and corrigenda 補(bǔ)遺和勘誤 actual cash value 實(shí)際現(xiàn)金價(jià)值 ., a/d after date 開票后、出票后 . all wool 純羊毛 A/caccount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/Rall 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 　最佳等級 ABC??　　abs. abstract 摘要 Acc.acceptance往來帳戶Acc. acceptance or accepted 承兌 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) . account number 帳戶編號、帳號 . 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 .,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 bamp。b bed amp。 breakfast 住宿費(fèi)和早餐費(fèi) .bill book出納簿. bearer bond 不記名債券 ., B/B bill book 出納簿 . bank clearing 銀行清算 . blind copy 密送的副本 . both dates inclusive, both days inclusive 包括頭尾兩天 ., B/E bill of exchange 匯票 ., B/L bill of lading 提貨單 . bill of materials 用料清單 . balance of payments 收支差額 ., B/P bills payable 應(yīng)付票據(jù) bank post bill銀行匯票., B/R bills receivable 應(yīng)收票據(jù) .bill receivable應(yīng)收票據(jù).balance sheet資產(chǎn)負(fù)債表., BS, B/S balance sheet資產(chǎn)負(fù)債表 . 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/Dbank 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/Ebill 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/Lbill of lading提貨單B/L original bill of lading original 提貨單正本 B/Rbank 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 buyer39。s option 買者選擇交割期的遠(yuǎn)期合同 BOM　　BOM beginning of month 月初 BOO buildoperateown 建造運(yùn)營擁有 BOOM buildoperateownmaintain 建造運(yùn)營擁有維護(hù) BOOT buildoperateown 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. mercial agent 商業(yè)代理、代理商 C. A. consumers39。 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. cashier39。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. prehensive ine 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 .cash book現(xiàn)金簿.cum dividend附股息報(bào)關(guān)單 .cost insurance保險(xiǎn)費(fèi)在內(nèi)價(jià) .cash on delivery貨到付款. P. analysis Cost Volume Profit analysis 本量利分析 C/Acapital 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 pany39。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