商務(wù)英語(yǔ)常用縮略語(yǔ)表（A-C）

a accepted 承兌

AA Auditing Administration （中國(guó)）審計(jì)署

AAA 最佳等級(jí)

abs. abstract 摘要

a/c, A/C account 帳戶、帳目

a/c, A/C account current 往來(lái)帳戶、活期存款帳戶

A&C addenda and corrigenda 補(bǔ)遺和勘誤

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(huì)計(jì)師、會(huì)計(jì)員

Acct. accounting 會(huì)計(jì)、會(huì)計(jì)學(xué)

Acct.No. account number 帳戶編號(hào)、帳號(hào)

Acct.Tit. account title 帳戶名稱、會(huì)計(jì)科目

ACN air consignment 航空托運(yùn)單

a/c no. account number 帳戶編號(hào)、帳號(hào)

Acpt. acceptance or accepted 承兌

A/CS Pay. accounts payable 應(yīng)付帳款

A/CS Rec. accounts receivable 應(yīng)收帳款

ACT advance corporation tax 預(yù)扣公司稅

ACU Asia Currency Unit 亞洲貨幣單位

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

ADRS asset depreciation range system 固定資產(chǎn)分組折舊法

Adv. advance 預(yù)付款

ad.val.,A/V ad valorem to (according value) 從價(jià)

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

A/P account paid 已付賬款

A/P account payable 應(yīng)付帳款

A/P accounting period 會(huì)計(jì)期間

A/P advise and pay 付款通知

A/R account receivable 應(yīng)收帳款

A/R at the rate of 以……比例

a/r all risks （保險(xiǎn)）全險(xiǎn)

Arr. arrivals, arrived 到貨、到船

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

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(dòng)取款機(jī)（柜員機(jī)）

ATS automated trade system 自動(dòng)交易系統(tǒng)

ATS automatic transfer service 自動(dòng)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

a.w. all wool 純羊毛

A/W air waybill 空運(yùn)提單

A/W actual weight 實(shí)際重量





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

b.b. bearer bond 不記名債券

B.B., B/B bill book 出納簿

B/B bill bought 買入票據(jù)、買入?yún)R票

b&b bed & breakfast 住宿費(fèi)和早餐費(fèi)

b.c. blind copy 密送的副本

BC buyer credit 買方信貸

B/C bills for collection 托收匯票

B.C. bank clearing 銀行清算

b/d brought down 轉(zhuǎn)下頁(yè)

Bd. bond 債券

B/D bills discounted 已貼現(xiàn)票據(jù)

B/D bank draft 銀行匯票

b.d.i. both dates inclusive, both days inclusive 包括頭尾兩天

B/E bill of entry 報(bào)關(guān)單

b.e., B/E bill of exchange 匯票

BEP breakeven point 保本點(diǎn)、盈虧臨界點(diǎn)

b/f brought forward 承前

BF bonded factory 保稅工廠

Bfcy. Beneficiary 受益人

B/G, b/g bonded goods 保稅貨物

BHC Bank Holding Company 銀行控股公司

BIS Bank of International Settlements 國(guó)際清算銀行

bit binary digit 兩位數(shù)

Bk. bank 銀行

Bk. book 帳冊(cè)

b.l., B/L bill of lading 提貨單

B/L original bill of lading original 提貨單正本

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(yíng)業(yè)處

BO buyer's option 買者選擇交割期的遠(yuǎn)期合同

BOM beginning of month 月初

b.o.m. bill of materials 用料清單

BOO build-operate-own 建造-運(yùn)營(yíng)-擁有

BOOM build-operate-own-maintain 建造-運(yùn)營(yíng)-擁有-維護(hù)

BOOT build-operate-own- transfer 建造-運(yùn)營(yíng)-擁有-轉(zhuǎn)讓

b.o.p. balance of payments 收支差額

BOT balance of trade 貿(mào)易余額

BOY beginning of year 年初

b.p., B/P bills payable 應(yīng)付票據(jù)

Br. branch 分支機(jī)構(gòu)

BR bank rate 銀行貼現(xiàn)率

b.r., B/R bills receivable 應(yīng)收票據(jù)

Brok. broker or brokerage 經(jīng)紀(jì)人或經(jīng)紀(jì)人傭金

b.s., BS, B/S balance sheet 資產(chǎn)負(fù)債表

B/S bill of sales 賣據(jù)、出貨單

B share B share B 股

B.T.T. bank telegraphic transfer 銀行電匯

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