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公益电子书精品学习资料收集地补遗和勘误A.C.Vactualcashvalue实际现金价值a.d.,a/dafterdate开票后、出票后a.w.allwool纯羊毛A/caccount帐目a/cno.accountnumber帐户编号、帐号a/c,A/Caccount帐户、帐目a/c,A/Caccountcurrent往来帐户、活期存款帐户A/CSPay.accountspayable应付帐款A/CSRec.accountsreceivable应收帐款A/Paccountpaid已付账款A/Paccountpayable应付帐款A/Paccountingperiod会计期间A/Padviseandpay付款通知A/Rallrisks全险A/Raccountreceivable应收帐款a/rallrisks（保险）全险A/Rattherateof以……比例A/S,a/saftersight见票即付A/S，acc/saccountsales承销帐、承销清单，售货清单A/Wactualweight实际重量A/Wairwaybill空运提单AAAuditingAdministration（中国）审计署AAA最佳等级ABC관리abs.abstract摘要Acc.acceptance往来帐户Acc.acceptanceoraccepted承兑Accrd.Intaccruedinterest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.accountnumber帐户编号、帐号Acct.Tit.accounttitle帐户名称、会计科目公益电子书精品学习资料收集地(accordingvalue)从价ADRSassetdepreciationrangesystem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AJEadjustingjournalentries调整分录Amt.amount金额、总数Ann.annuity年金Arr.arrivals,arrived到货、到船ASASAPassoonaspossible尽快ASRacceptancesummaryreport验收总结报告ass.assessment估征、征税assimt.assignment转让、让与ATCaveragetotalcost平均总成本ATMatthemoney仅付成本钱ATMAutomaticTellerMachine自动取款机（柜员机）ATSautomatedtradesystem自动交易系统ATSautomatictransferservice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BshareBshareB股b&bbed&breakfast住宿费和早餐费B.B.billbook出纳簿b.b.bearerbond不记名债券B.B.,B/Bbillbook出纳簿B.C.bankclearing银行清算b.c.blindcopy密送的副本b.d.i.bothdatesinclusive,bothdaysinclusi包括头尾两天b.e.,B/Ebillofexchange汇票b.l.,B/Lbilloflading提货单b.o.m.billofmaterials用料清单b.o.p.balanceofpayments收支差额b.p.,B/Pbillspayable应付票据公益电子书精品学习资料收集地应收票据B.rec.billreceivable应收票据B.S.balancesheet资产负债表b.s.,BS,B/Sbalancesheet资产负债表B.T.T.banktelegraphictransfer银行电汇B/Bbillbought买入票据、买入汇票B/Cbillsforcollection托收汇票B/Dbankdraft银行汇票B/Dbankdraft银行汇票B/Dbillsdiscounted已贴现票据b/dbroughtdown转下页B/Ebillofexchange汇票B/Ebillofentry报关单b/fbroughtforward承前B/G,b/gbondedgoods保税货物B/Lbilloflading提货单B/Loriginalbillofladingoriginal提货单正本B/Rbankrate银行贴现率B/Sbillofsales卖据、出货单BAbankacceptance银行承兑汇票bal.balance余额、差额banky.bankruptcy破产、倒闭Batbattery电池BCbuyercredit买方信贷Bd.bond债券Bd.bond债券Bds.board董事会BEPbreakevenpoint保本点、盈亏临界点BFbondedfactory保税工厂Bfcy.Beneficiary受益人BHCBankHoldingCompany银行控股公司BISBankofInternationalSettlements国际清算银行bitbinarydigit两位数Bk.bankbook帐簿Bk.bank银行Bk.book帐册Bkg.banking银行业bldg.building大厦BMPbankmasterpolicy银行统一保险BNbanknote钞票公益电子书精品学习资料收集地买者选择交割期的远期合同BOMBOMbeginningofmonth月初BOObuild-operate-own建造-运营-拥有BOOMbuild-operate-own-maintain建造-运营-拥有-维护BOOTbuild-operate-own-transfer建造-运营-拥有-转让BOTbalanceoftrade贸易余额BOYbeginningofyear年初BRbankrate银行贴现率Br.branch分支机构Brok.brokerorbrokerage经纪人或经纪人佣金BVbookvalue票面价值C/Lcurrentliabilities流动负债Ccash;coupon;currency现金、息票、通货Ccentigrade摄氏（温度）C.A.commercialagent商业代理、代理商C.A.consumers'association消费者协会C.A.charteredaccountant;chiefaccountant特许会计师、主任（主管）会计师C.A.Dcashagainstdocumnet交单付款C.A.S.costaccountingstandards成本会计标准c.b.,C.B.cashbook现金簿C.Ccontracredit贷方对销C.C.cashier'scheck银行本票c.cents分C.H.clearinghouse票据交换所C.H.customhouse海关c.i.f.,C.I.F.cost,insuranceandfreight到岸价，货价+保险+运费C.I.T.comprehensiveincometax综合所得税C.L.callloan短期拆放C.M.A.certificedmanagementaccountant注册管理会计师C.O.certificateoforigin产地证明书c.o.d,C.O.D.cashondelivery货到付款C.O.,C/Ocashorder现金汇票、现金订货C.P.AcertifiedPublicAccountant注册公共会计师C.S.capitalstock股本C.W.O.cashwithorder订货付款C.B.cashbook现金簿C.d.cumdividend附股息报关单C.I.F.costinsurance保险费在内价C.o.d.cashondelivery货到付款公益电子书精品学习资料收集地资本帐户C/Acurrentaccount往来帐C/Acurrentassets流动资产c/dcarrieddown过次页、结转下期c/fcarryforward过次页、结转C/Icertificateofinsurance保险凭证c/ocarriedover结转后期C/Rcompany'srisk企业风险can.cancelled注销cap.capital资本CAPMcapitalassetpricingmodel固定资产计价模式CBDcashbeforedelivery先付款后交货CDcertificateofdeposit存单CGcapitalgain资本利得CGcapitalgoods生产资料、资本货物Chgscharges费用Chq.cheque支票CIAcertifiedinternalauditor注册内部审计员Ck.check支票CMLcapitalmarketline资本市场线性CMOCollateralisedMortgageObligations担保抵押贷款债务CMVcurrentmarketvalue现时市场价值CNconsignmentnote铁路运单CNcreditnote贷方通知书Co.company公司COBOLCommonBusinessOrientedLanguage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.commercialpaper商业票据CPBChinaPatentBureau中国专利局公益电子书精品学习资料收集地承运人风险CRcashreceipts现金收入CRclassrate分级运费率CRcurrentrate当日汇率、现行汇率Cr.credit;creditor贷方CScivilservant;civilservice公务员、文职机关CSconvertiblesecurities可转换证券CSIcustomersatisfactionindex顾客满意指数csk.cask木桶CTcabletransfer电汇CTcorporatetreasurer公司财务主管ctcrate