商务英语常用缩略语表
缩 写 a A&C A.C.V a.d., a/d a.w. 全 称 中 文 承兑 补遗和勘误 实际现金价值 开票后、出票后 纯羊毛 帐目 帐户编号、帐号 帐户、帐目 往来帐户、活期存款帐户 应付帐款 应收帐款 已付账款 应付帐款 会计期间 付款通知 全险 应收帐款 （保险）全险 以……比例 见票即付 承销帐、承销清单，售货清单 实际重量 空运提单 （中国）审计署 最佳等级 摘要 往来帐户 承兑 应计利息 帐户、帐目 会计师、会计员 会计、会计学 帐户编号、帐号 帐户名称、会计科目 航空托运单 承兑 预扣公司税 亚洲货币单位 A/c a/c no. a/c, A/C a/c, A/C A/CS Pay. A/CS Rec. A/P A/P A/P A/P A/R A/R a/r A/R A/S, a/s A/S，acc/s A/W A/W AA AAA abs. Acc. Acc. Accrd.Int Acct. Acct. Acct. Acct.No. Acct.Tit. ACN Acpt. ACT ACU accepted addenda and corrigenda actual cash value after date all wool account account number account account current accounts payable accounts receivable account paid account payable accounting period advise and pay all risks account receivable all risks at the rate of after sight account sales actual weight air waybill Auditing Administration abstract acceptance acceptance or accepted accrued interest account accountant accounting account number account title air consignment acceptance or accepted advance corporation tax Asia Currency Unit 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 inclusi 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 b alance 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 ad.val.,A/V B/C B/D B/D B/D b/d B/E B/E b/f B/G, b/g B/L B/L B/R B/S BA bal. banky. Bat BC Bd. Bd. Bds. BEP BF Bfcy. BHC BIS bit Bk. Bk. Bk. Bkg. bldg. BMP BN BO BO BOM BOM BOO BOOM BOOT BOT BOY BR bills for collection bank draft bank draft bills discounted brought down bill of exchange bill of entry brought forward bonded goods bill of lading original bill of lading original bank rate bill of sales bank acceptance balance bankruptcy battery buyer credit bond bond board breakeven point bonded factory Beneficiary Bank Holding Company Bank of International Settlements binary digit bank book bank book banking building bank master policy bank note branch office buyer's option beginning of month build-operate-own build-operate-own-maintain build-operate-own- transfer balance of trade beginning of year bank rate 托收汇票 银行汇票 银行汇票 已贴现票据 转下页 汇票 报关单 承前 保税货物 提货单 提货单正本 银行贴现率 卖据、出货单 银行承兑汇票 余额、差额 破产、倒闭 电池 买方信贷 债券 债券 董事会 保本点、盈亏临界点 保税工厂 受益人 银行控股公司 国际清算银行 两位数 帐簿 银行 帐册 银行业 大厦 银行统一保险 钞票 分支营业处 买者选择交割期的远期合同 月初 建造-运营-拥有 建造-运营-拥有-维护 建造-运营-拥有-转让 贸易余额 年初 银行贴现率 分支机构 Brok. 经纪人或经纪人佣金 BV 票面价值 C / L 流动负债 C 现金、息票、通货 C 摄氏（温度） C. A. 商业代理、代理商 C. A. 消费者协会 特许会计师、主任（主管）会计chartered accountant; chief accountant C. A. 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 Br. branch broker or brokerage book value current liabilities cash; coupon; currency centigrade commercial agent consumers' association cash before delivery CD certificate of deposit CG capital gain CG capital goods Chgs charges Chq. cheque CIA certified internal auditor Ck. check CML capital market line CMO Collateralised Mortgage Obligations CMV current market value CN consignment note CN credit note Co. company COBOL Common Business Oriented Language Col. column Coll. collateral Coll. collection Com. commercial Com.; comm. commission Cont. contract cont. container cont., contr. contract conv., cv., cvt. convertible Cor. corpus CBD Cor. Corp. CP. CPB CPI CPM CPP Cps. CPT CR CR CR CR 先付款后交货 存单 资本利得 生产资料、资本货物 费用 支票 注册内部审计员 支票 资本市场线性 担保抵押贷款债务 现时市场价值 铁路运单 贷方通知书 公司 通用商业语言 帐栏 担保、抵押物 托收 商业 佣金 合同 集装箱 契约、合同 可转换的、可兑换的 本金 代理行 公司 商业票据 中国专利局 消费者价格指数 每一千个为单位的成本 现行购买力 息票 运费付至...... 承运人风险 现金收入 分级运费率 当日汇率、现行汇率 贷方 公务员、文职机关 可转换证券 顾客满意指数 木桶 电汇 correspodent Cr. CS CS CSI csk. CT corporation commercial paper China Patent Bureau consumer price index cost per thousand current purchasing power coupons carriage paid to carrier's risk cash receipts class rate current rate credit; creditor civil servant; civil service convertible securities customer satisfaction index cask cable transfer