A&C addenda and corrigenda 补遗和勘误 R8U
A.C.V actual cash value 实际现金价值 R8U
a.d., a/d after date 开票后、出票后 R8U
a.w. all wool 纯羊毛 R8U
A/c account 帐目 R8U
a/c no. account number 帐户编号、帐号 R8U
a/c, A/C account 帐户、帐目 R8U
a/c, A/C account current 往来帐户、活期存款帐户 R8U
A/CS Pay. accounts payable 应付帐款 R8U
A/CS Rec. accounts receivable 应收帐款 R8U
A/P account paid 已付账款 R8U
A/P account payable 应付帐款 R8U
A/P accounting period 会计期间 R8U
A/P advise and pay 付款通知 R8U
A/R all risks 全险 R8U
A/R account receivable 应收帐款 R8U
a/r all risks (保险)全险 R8U
A/R at the rate of 以……比例 R8U
A/S, a/s after sight 见票即付 R8U
A/S,acc/s account sales 承销帐、承销清单,售货清单 R8U
A/W actual weight 实际重量 R8U
A/W air waybill 空运提单 R8U
AA Auditing Administration (中国)审计署 R8U
AAA 最佳等级 R8U
ABC관리 R8U
abs. abstract 摘要 R8U
Acc. acceptance 往来帐户 R8U
Acc. acceptance or accepted 承兑 R8U
Accrd.Int accrued interest 应计利息 R8U
Acct. account 帐户、帐目 R8U
Acct. accountant 会计师、会计员 R8U
Acct. accounting 会计、会计学 R8U
Acct.No. account number 帐户编号、帐号 R8U
Acct.Tit. account title 帐户名称、会计科目 R8U
ACN air consignment 航空托运单 R8U
Acpt. acceptance or accepted 承兑 R8U
ACT advance corporation tax 预扣公司税 R8U
ACU Asia Currency Unit 亚洲货币单位 R8U
ad.val.,A/V ad valorem to (according value) 从价 R8U
ADRS asset depreciation range system 固定资产分组折旧法 R8U
Adv. advance 预付款 R8U
Agt. agent 代理人 R8U
Agt. agreement 协议、契约 R8U
AJE adjusting journal entries 调整分录 R8U
Amt. amount 金额、总数 R8U
Ann. annuity 年金 R8U
Arr. arrivals, arrived 到货、到船 R8U
AS R8U
ASAP as soon as possible 尽快 R8U
ASR acceptance summary report 验收总结报告 R8U
ass. assessment 估征、征税 R8U
assimt. assignment 转让、让与 R8U
ATC average total cost 平均总成本 R8U
ATM at the money 仅付成本钱 R8U
ATM Automatic Teller Machine 自动取款机(柜员机) R8U
ATS automated trade system 自动交易系统 R8U
ATS automatic transfer service 自动转移服务 R8U
Attn. attention 注意 R8U
Atty. attorney 代理人 R8U
auct. auction 拍卖 R8U
Aud. auditor 审计员、审计师 R8U
Av. average 平均值 R8U
B share B share B 股 R8U
b&b bed & breakfast 住宿费和早餐费 R8U
B.B. bill book 出纳簿 R8U
b.b. bearer bond 不记名债券 R8U
B.B., B/B bill book 出纳簿 R8U
B.C. bank clearing 银行清算 R8U
b.c. blind copy 密送的副本 R8U
b.d.i. both dates inclusive, both days inclusive 包括头尾两天 R8U
b.e., B/E bill of exchange 汇票 R8U
b.l., B/L bill of lading 提货单 R8U
b.o.m. bill of materials 用料清单 R8U
b.o.p. balance of payments 收支差额 R8U
b.p., B/P bills payable 应付票据 R8U
B.P.B bank post bill 银行汇票 R8U
b.r., B/R bills receivable 应收票据 R8U
B.rec. bill receivable 应收票据 R8U
B.S. balance sheet 资产负债表 R8U
b.s., BS, B/S balance sheet 资产负债表 R8U
B.T.T. bank telegraphic transfer 银行电汇 R8U
B/B bill bought 买入票据、买入汇票 R8U
B/C bills for collection 托收汇票 R8U
B/D bank draft 银行汇票 R8U
B/D bank draft 银行汇票 R8U
B/D bills discounted 已贴现票据 R8U
b/d brought down 转下页 R8U
B/E bill of exchange 汇票 R8U
B/E bill of entry 报关单 R8U
b/f brought forward 承前 R8U
B/G, b/g bonded goods 保税货物 R8U
B/L bill of lading 提货单 R8U
B/L original bill of lading original 提货单正本 R8U
B/R bank rate 银行贴现率 R8U
B/S bill of sales 卖据、出货单 R8U
BA bank acceptance 银行承兑汇票 R8U
bal. balance 余额、差额 R8U
banky. bankruptcy 破产、倒闭 R8U
Bat battery 电池 R8U
BC buyer credit 买方信贷 R8U
Bd. bond 债券 R8U
Bd. bond 债券 R8U
Bds. board 董事会 R8U
BEP breakeven point 保本点、盈亏临界点 R8U
BF bonded factory 保税工厂 R8U
Bfcy. Beneficiary 受益人 R8U
BHC Bank Holding Company 银行控股公司 R8U
BIS Bank of International Settlements 国际清算银行 R8U
bit binary digit 两位数 R8U
Bk. bank book 帐簿 R8U
Bk. bank 银行 R8U
Bk. book 帐册 R8U
Bkg. banking 银行业 R8U
bldg. building 大厦 R8U
BMP bank master policy 银行统一保险 R8U
BN bank note 钞票 R8U
BO branch office 分支营业处 R8U
BO buyer’s option 买者选择交割期的远期合同 R8U
BOM R8U
BOM beginning of month 月初 R8U
BOO build-operate-own 建造-运营-拥有 R8U
BOOM build-operate-own-maintain 建造-运营-拥有-维护 R8U
BOOT build-operate-own- transfer 建造-运营-拥有-转让 R8U
BOT balance of trade 贸易余额 R8U
BOY beginning of year 年初 R8U
BR bank rate 银行贴现率 R8U
Br. branch 分支机构 R8U
Brok. broker or brokerage 经纪人或经纪人佣金 R8U
BV book value 票面价值 R8U
C / L current liabilities 流动负债 R8U
C cash; coupon; currency 现金、息票、通货 R8U
C centigrade 摄氏(温度) R8U
C. A. commercial agent 商业代理、代理商 R8U
C. A. consumers’ association 消费者协会 R8U
C. A. chartered accountant; chief accountant 特许会计师、主任(主管)会计师 R8U
C. A. D cash against documnet 交单付款 R8U
C. A. S. cost accounting standards 成本会计标准 R8U
c. b., C. B. cash book 现金簿 R8U
C. C contra credit 贷方对销 R8U
C. C. cashier’s check 银行本票 R8U
c. cents 分 R8U
C. H. clearing house 票据交换所 R8U
C. H. custom house 海关 R8U
c. i. f. , C. I. F. cost, insurance and freight 到岸价,货价+保险+运费 R8U
C. I. T. comprehensive income tax 综合所得税 R8U
C. L. call loan 短期拆放 R8U
C. M. A. certificed management accountant 注册管理会计师 R8U
C. O. certificate of origin 产地证明书 R8U
c. o. d, C. O. D. cash on delivery 货到付款 R8U
C. O., C/O cash order 现金汇票、现金订货 R8U
C. P. A certified Public Accountant 注册公共会计师 R8U
C. S. capital stock 股本 R8U
C. W. O. cash with order 订货付款 R8U
C.B. cash book 现金簿 R8U
C.d. cum dividend 附股息报关单 R8U
C.I.F . cost insurance 保险费在内价 R8U
C.o.d . cash on delivery 货到付款 R8U
C.V. P. analysis Cost Volume Profit analysis 本---量---利分析 R8U
C/A capital account 资本帐户 R8U
C/A current account 往来帐 R8U
C/A current assets 流动资产 R8U
c/d carried down 过次页、结转下期 R8U
c/f carry forward 过次页、结转 R8U
C/I certificate of insurance 保险凭证 R8U
c/o carried over 结转后期 R8U
C/R company’s risk 企业风险 R8U
can. cancelled 注销 R8U
cap. capital 资本 R8U
CAPM capital asset pricing model 固定资产计价模式 R8U
CBD cash before delivery 先付款后交货 R8U
CD certificate of deposit 存单 R8U
CG capital gain 资本利得 R8U
CG capital goods 生产资料、资本货物 R8U
Chgs charges 费用 R8U
Chq. cheque 支票 R8U
CIA certified internal auditor 注册内部审计员 R8U
Ck. check 支票 R8U
CML capital market line 资本市场线性 R8U
CMO Collateralised Mortgage Obligations 担保抵押贷款债务 R8U
CMV current market value 现时市场价值 R8U
CN consignment note 铁路运单 R8U
CN credit note 贷方通知书 R8U
Co. company 公司 R8U
COBOL Common Business Oriented Language 通用商业语言 R8U
Col. column 帐栏 R8U
Coll. collateral 担保、抵押物 R8U
Coll. collection 托收 R8U
Com. commercial 商业 R8U
Com.; comm. commission 佣金 R8U
Cont. contract 合同 R8U
cont. container 集装箱 R8U
cont., contr. contract 契约、合同 R8U
conv., cv., cvt. convertible 可转换的、可兑换的 R8U
Cor. corpus 本金 R8U
Cor. correspodent 代理行 R8U
Corp. corporation 公司 R8U
CP. commercial paper 商业票据 R8U
CPB China Patent Bureau 中国专利局 R8U
CPI consumer price index 消费者价格指数 R8U
CPM cost per thousand 每一千个为单位的成本 R8U
CPP current purchasing power 现行购买力 R8U
Cps. coupons 息票 R8U
CPT carriage paid to 运费付至...... R8U
CR carrier’s risk 承运人风险 R8U
CR cash receipts 现金收入 R8U
CR class rate 分级运费率 R8U
CR current rate 当日汇率、现行汇率 R8U
Cr. credit; creditor 贷方 R8U
CS civil servant; civil service 公务员、文职机关 R8U
CS convertible securities 可转换证券 R8U
CSI customer satisfaction index 顾客满意指数 R8U
csk. cask 木桶 R8U
CT cable transfer 电汇 R8U
CT corporate treasurer 公司财务主管 R8U
ct crate 板条箱 R8U
ctge cartage 货运费、搬运费、车费 R8U
Ctge. cartage 车费 R8U
Cts. cents 分 R8U
CTT capital transfer tax 资本转移税 R8U
cu cubic 立方 R8U
CU customs unions 关税联盟 R8U
cu. cm. cubic centimeter 立方厘米 R8U
cu. in. cubic inch 立方英寸 R8U
cu. m. cubic meter 立方米 R8U
cu. yd. cubic yard 立方码 R8U
cum. pref. cumulative preference (share) 累积优先(股) R8U
cur. curr. current 本月、当月 R8U
CV convertible security 可转换债券 R8U
CVD countervailing duties 抵消关税、反倾销税 R8U
CY calendar year 日历年 R8U
CY container 整装货柜 R8U
CY container yard 货柜堆场、货柜集散场 R8U
Cy. currency 货币 R8U
Cy. currency 货币 R8U
D degree; draft 度、汇票 R8U
D. A. debit advice 欠款报单 R8U
D. B day book 日记帐、流水帐 R8U
D. C. F. method discounted cash flow method 现金流量贴现法 R8U
d. d. dry dock 干船坞 R8U
D. D. D deadline delivery date 交易最后日期 R8U
D. D.; D/D demand draft 即期汇票 R8U
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