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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 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
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
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、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
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
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 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., 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 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 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 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 buyer’s 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 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; 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. cashier’s 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 income 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 Volume Profit analysis 本---量---利分析
C/A capital account 资本帐户
C/A current account 往来帐
C/A current assets 流动资产
c/d carried down 过次页、结转下期
c/f carry forward 过次页、结转
C/I certificate of insurance 保险凭证
c/o carried over 结转后期
C/R company’s risk 企业风险
can. cancelled 注销
cap. capital 资本
CAPM capital asset pricing model 固定资产计价模式
CBD cash before delivery 先付款后交货
CD certificate of deposit 存单
CG capital gain 资本利得
CG capital goods 生产资料、资本货物
Chgs charges 费用
Chq. cheque 支票
CIA certified internal auditor 注册内部审计员
Ck. check 支票
CML capital market line 资本市场线性
CMO Collateralised Mortgage Obligations 担保抵押贷款债务
CMV current market value 现时市场价值
CN consignment note 铁路运单
CN credit note 贷方通知书
Co. company 公司
COBOL Common Business Oriented Language 通用商业语言
Col. column 帐栏
Coll. collateral 担保、抵押物
Coll. collection 托收
Com. commercial 商业
Com.; comm. commission 佣金
Cont. contract 合同
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. corporation 公司
CP. commercial paper 商业票据
CPB China Patent Bureau 中国专利局
CPI consumer price index 消费者价格指数
CPM cost per thousand 每一千个为单位的成本
CPP current purchasing power 现行购买力
Cps. coupons 息票
CPT carriage paid to 运费付至......
CR carrier’s risk 承运人风险
CR cash receipts 现金收入
CR class rate 分级运费率
CR current rate 当日汇率、现行汇率
Cr. credit; creditor 贷方
CS civil servant; civil service 公务员、文职机关
CS convertible securities 可转换证券
CSI customer satisfaction index 顾客满意指数
csk. cask 木桶
CT cable transfer 电汇
CT corporate treasurer 公司财务主管
ct crate 板条箱
ctge cartage 货运费、搬运费、车费
Ctge. cartage 车费
Cts. cents 分
CTT capital transfer tax 资本转移税
cu cubic 立方
CU customs unions 关税联盟
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 立方码
cum. pref. cumulative preference (share) 累积优先（股）
cur. curr. current 本月、当月
CV convertible security 可转换债券
CVD countervailing duties 抵消关税、反倾销税
CY calendar year 日历年
CY container 整装货柜
CY container yard 货柜堆场、货柜集散场
Cy. currency 货币
Cy. currency 货币
D degree; draft 度、汇票
D. A. debit advice 欠款报单
D. B day book 日记帐、流水帐
D. C. F. method discounted cash flow method 现金流量贴现法
d. d. dry dock 干船坞
D. D. D deadline delivery date 交易最后日期
D. D.; D/D demand draft 即期汇票
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